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.

*90We 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).