to the several States, we permit States to tax a corporation on an apportionable share of the multistate business carried on in part in the taxing State. That is the unitary business principle. [Id. at 778, 112 S.Ct. at 2258, 119 L.Ed.2d at 546 (citation omitted).] See also Wisconsin v. J.C. Penney Co., 311 U.S. 435, 444, 61 S.Ct. 246, 249-50, 85 L.Ed. 267, 270 (1940) (“A state is free to pursue its own fiscal policies, unembarrassed by the Constitution, if by the practical operation of a tax the state has exerted its power in relation to opportunities which it has given, to protection which it has afforded, to benefits which it has conferred by the fact of being an orderly, civilized society”); Holmes Co. v. McNamara, 486 U.S. 24, 32, 108 S.Ct. 1619, 1624, 100 L.Ed.2d 21, 28 (1988) (<HOLDING>). The Director asserts that a corporation with
holding in a use tax context that the complete auto requirement that a tax be fairly related to the services provided by the state complete auto transit inc v brady supra 430 us at 279 97 sct at 1079 51 led2d at 331 is satisfied by a states providing fire and police protection running mass transit maintaining public roads and supplying a number of other civic services holding tax must be fairly related to services provided by state including police and fire protection and benefit of trained work force holding that a states interest in the integrity of its property tax system lies at the core of the states sovereignty it is impossible to imagine that a state government could continue to exist without the power to tax holding that a vehicle owned by a host family for a school overnight event fell under the any auto designation in the school districts auto policy holding that a corporation that purchased certain technology and support services through a services and licensing agreement was not protected by the njcfa because the technology and services were not 1 available to the public in large quantities or mass produced and 2 had no similarity to the comprehensive definitions of goods and services promulgated by the nj division of consumer affairs under the njcfa