When a Bus Company 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 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 purpose of the tax, as summarized in Justice Garibaldi’s majority opinion, “was […]

from Appellate Law NJ Blog http://ift.tt/1WpFKH8
via IFTTT