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).