Case Law Summaries

Atlantic City Linen Supply Inc. v. Director, Division of Taxation

TAXATION; SALES TAX—The purchase of chemicals used by a commercial laundry to clean dirty linens and the like is subject to sales tax.

• Opinion Date: November 6, 2003
• Business Law

River Systems, Inc. v. State of New Jersey, Department of Treasury, Division of Taxation

TAXATION; CORPORATIONS—A New Jersey corporation cannot utilize the “three factor allocation formula” by basing its allocation on its closely intertwined relationship with sister corporations in another state even if those sister corporations provide the administrative and sales functions for the New Jersey corporation.

• Opinion Date: March 14, 2003
• Business Law

Lucisano Bros, Inc. v. Director, New Jersey Division of Taxation

TAXATION; CONTRACTORS—Unless a contractor assumes liability to pay sales tax through a direct payment certificate, the responsibility to pay sales tax rests with the construction material supplier.

• Opinion Date: January 22, 2003
• Business Law

Liapakis v. State of New Jersey, Department of the Treasury, Division of Taxation

TAXATION; APPEALS—The ninety day period within which a taxpayer may appeal a gross income tax assessment to the Tax Court begins on the day the taxpayer receives the determination letter by certified mail, not when it is sent.

• Opinion Date: September 15, 2003
• Business Law

Seven Kids Retailers, Inc. v. Ark Road Associates, L.P.

RELEASES—It is normally to be assumed that a settlement releasing a party is intended to release that party’s partners and successors and assigns.

• Opinion Date: August 19, 2003
• Business Law

Seacoast Builders Corporation v. Jackson Township Board of Education

PUBLIC BIDDING; AGGREGATE RATINGS—A bidder’s aggregate rating for a public contract is to be considered both at the time of bidding and the time of award, but needs only cover the base bid and those alternates that are actually awarded.

• Opinion Date: October 21, 2003
• Business Law

In the Matter of Contract Systems Administrator for the Children’s System of Care Initiative

PUBLIC BIDDING—Even if a multi-year public contract has been improperly awarded, if too much work has progressed and it would be too expensive to start again with a new award, the award will not be set aside.

• Opinion Date: February 20, 2003
• Business Law

In Re Protest of the Award of the Live Scan Fingerprinting Service Contract

PUBLIC BIDDING—Reversal of a bid after the work has been substantially performed would have a chilling effect on bidders for public projects and could disrupt the public agency’s achievement of its public goals.

• Opinion Date: April 8, 2003
• Business Law

DGR Company v. State, Department of Treasury

PUBLIC BIDDING—A state agency that publishes contradictory requests for bids may decline to award a contract and instead call for new bids.

• Opinion Date: July 1, 2003
• Business Law

Ray Angelini, Inc. v. Jackson Township Board of Education

PUBLIC BIDDING—Where it is clear that a bidder’s submission would bind that bidder to deliver the specified goods or services, a subsequent clarification letter from the bidder affirming its obligation is not an impermissible post-bid amendment.

• Opinion Date: December 22, 2003
• Business Law