HOPKINS, J.T.C.
Cosmair, Inc. (taxpayer) is seeking a refund of sales and use taxes paid pursuant to a determination by Director, Division of Taxation (Director) for the audit period April 1, 1979 through March 31, 1982.
Taxpayer is the manufacturer of cosmetic and fragrance products. Director's assessment included use taxes upon (1) samples of fragrances which were distributed without charge to taxpayer's department store customers; (2) other products manufactured...
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