N.J. Court Agrees 2009 Local Tax Applied to Verizon

A New Jersey appeals court upheld two state tax court decisions in a long-running dispute about whether Verizon must pay a 2009 municipal tax to Hopewell (see 1109290101). The Tax Court of New Jersey determined in a 2012 decision that applying an annual market-share calculation to Verizon doesn’t violate state and federal equal protection guidelines and, in a 2019 decision, that the 2009 tax applied because Verizon provided landlines to 51% of the Hopewell telephone exchange in 2008. “Finding no flaw in either of the Tax Court's thorough and thoughtful opinions, we affirm,” Superior Court of New Jersey Justice Allison Accurso wrote. The court published the redacted opinion Thursday, but it was decided June 14, 2023.