New Jersey Tax Court June 26, 1987 (Burger King Corp. v. Director)

ANDREW, J.T.C.

In this state tax matter1 plaintiff, Burger King Corporation, challenges its liability for sales tax pursuant to the Sales and *252Use Tax Act, N.J.S.A. 54:32B-1 et seq. Defendant, Director of the Division of Taxation, imposed a sales tax assessment of $37,723 plus interest for the period of January 1, 1980 to September 30, 1983.