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New Jersey Judge Orders Purchaser To Pay Taxes On Cartons Of Cigarettes

(August 31, 2015, 2:24 PM EDT) -- TRENTON, N.J. — A New Jersey tax judge on Aug. 26 granted a motion for summary judgment filed by a director of the division of taxation, finding that a New Jersey resident was liable for paying taxes on cigarettes he purchased from an Internet vendor (Kenneth Hudacko v. Director, Division of Taxation, No. 015082-2014, N.J. Tax; 2015 N.J. Tax Unpub. LEXIS 70).

(Opinion available. Document #04-150916-008Z.)

Cigarette Purchases

Kenneth Hudacko, a New Jersey resident, purchased cigarettes from Smart Smoker, an Internet cigarette vendor. Between Nov. 29,...
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