
    COSMAIR, INC., PLAINTIFF-APPELLANT, v. DIRECTOR, NEW JERSEY DIVISION OF TAXATION, DEFENDANT-RESPONDENT.
    Superior Court of New Jersey Appellate Division
    Submitted November 24, 1986
    Decided December 19, 1986.
    Before Judges J.H. COLEMAN, R.S. COHEN and GRUCCIO.
    
      Williamson & Rehill and Gibney, Anthony & Flaherty, attorneys for appellant (Michael F. Rehill and Frederick W. Anthony on the brief).
    
      W. Cary Edwards, Attorney General of New Jersey, attorney for respondent (Michael R. Clancy of counsel; Herbert K. Glickman on the brief).
   PER CURIAM.

Plaintiff Cosmair, Inc. sought the Tax Court to order a refund of tax which plaintiff paid for the use of sample products which plaintiff manufactured and shipped to out-of-state customers by common carrier. The facts were stipulated. The Tax Court upheld the imposition of the tax, and plaintiff appealed.

We affirm the judgment of the Tax Court essentially for the reasons stated by Judge Hopkins in his opinion, which may be found at 8 N.J.Tax 9 (Tax Ct.1985).  