New Jersey throwout: Tax Court amplifies its no dual nexus decision – Lexology (registration)

New Jersey throwout: Tax Court amplifies its no dual nexus decision
Lexology (registration)
In 2011, the New Jersey Supreme Court narrowed Throwout to find it Constitutional on its face in Whirlpool Properties, Inc. v. Director, Division of Taxation. In so doing, it held that Throwout does not apply when another state may Constitutionally