In this appeal, the court affirmed the Tax Court's opinions finding plaintiff Cargill Meat Solutions Corp. is subject to the litter-generating tax under the Clean Communities Program Act (the Act), N.J.S.A. 13:1E-213 to -223, which imposes a tax on the sale of litter-generating products in this state involving manufacturers, wholesalers, distributors, and retailers. Cargill is a Delaware corporation headquartered in Kansas that manufactures litter-generating packaged meat products throughout the country. Cargill stores and distributes meat products through its Swedesboro facility.
The court affirmed the Tax Court's finding that Cargill was not subject to the wholesaler-to-wholesaler exemption under N.J.S.A. 13:1E-716 and rejected Cargill's argument that it should not be considered a manufacturer under the Act because its operations occur out-of-state. The court also affirmed the Tax Court's determination that the monies in the Clean Communities Program Fund were not appropriated under the Annual Appropriations Act and did not violate the Appropriations Clause of the New Jersey Constitution, or the commerce and due process clauses of the United States Constitution.