(August 14, 2017, 1:44 PM EDT) -- TRENTON, N.J. — In an unpublished opinion, a New Jersey Tax Court judge on Aug. 9 found that a cigar wholesaler is not immune from a state tax on tobacco because it did not keep adequate records showing that it sold tobacco to an out-of-state buyer (Cigar Stop Inc. v. Director of the Division of Taxation, No. 015587-2014, N.J. Tax, 2017 N.J. Tax Unpub. LEXIS 46).
(Opinion available. Document #04-170816-013Z.)
Following an audit of Cigar Stop Inc., a New Jersey tobacco wholesaler, in 2013, the...