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STATE v. BURNHAM

DOCKET NO. A-3519-20.

287 A.3d 450 (2022)

474 N.J. Super. 226

STATE of New Jersey, Plaintiff-Respondent, v. Eric A. BURNHAM, Defendant-Appellant.

Superior Court of New Jersey, Appellate Division.

Decided December 21, 2022.

Attorney(s) appearing for the Case

Joseph E. Krakora , Public Defender, attorney for appellant ( Daniel S. Rockoff , Assistant Deputy Public Defender, of counsel and on the briefs).

Matthew J. Platkin , Attorney General, attorney for respondent ( Valeria Dominguez , Deputy Attorney General, of counsel and on the brief).

Before Judges Whipple, Mawla, and Marczyk.

The opinion of the court was delivered by

The question before us on appeal is whether sales tax should be included when calculating the "full retail value" of merchandise under New Jersey's shoplifting gradation statute, N.J.S.A. 2C:20-11(c). This issue has not been authoritatively addressed in any prior decisions....

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