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STRYKER CORP. v. DIRECTOR, DIV. OF TAX.

773 A.2d 674 (2001)

168 N.J. 138

STRYKER CORPORATION, a Michigan Corporation, Plaintiff-Appellant, v. DIRECTOR, DIVISION OF TAXATION, Defendant-Respondent.

Supreme Court of New Jersey.

Decided June 14, 2001.

Attorney(s) appearing for the Case

Michael A. Guariglia, Newark, argued the cause for appellant (McCarter & English, attorneys; Mr. Guariglia, Margaret C. Wilson, Charles M. Costenbader and Clement J. Farley, on the briefs).

Gail L. Menyuk, Deputy Attorney General, argued the cause for respondent (John J. Farmer, Jr., Attorney General of New Jersey, attorney; Nancy Kaplen, Assistant Attorney General, of counsel).

Philip Kirschner submitted a brief on behalf of amici curiae, New Jersey Business & Industry Association and New Jersey State Chamber of Commerce.

The opinion of the Court was delivered by COLEMAN, J.

This appeal requires us to decide whether a New Jersey manufacturer that ships its products to out-of-state locations at the behest of its wholly-owned subsidiary, a New Jersey corporation, must include the sales in its allocation factor under N.J.S.A. 54:10A-6(B) of the New Jersey Corporation Business Tax Act (CBTA). In a "drop-shipment" transaction, a manufacturer...

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