n a Big Taxpayer Won a Constitutional Challenge to a Tax, But Still Lost

Thiry years ago today, the Supreme Court decided Continental Trailways, Inc. v. Director, Div. of Motor Vehicles, 102 N.J. 526 (1986).  Trailways, a large interstate bus company, sued to declare New Jersey’s Bus Excise Tax, N.J.S.A. 48:4-20, unconstitutional as unlawfully discriminating against interstate commerce.  The Tax Court and the Appellate Division agreed with trailways, invalidated the […]

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