Private Truck Council of America, Inc. v. State

Once again the Court invalidates a tax that it thinks offends the Commerce Clause. In this case it invalidates New Jersey’s counterpart third-tier tax on trucks that use our highways. In essence, the tax grants an exemption from taxation to truckers whose vehicles are registered in states that afford comity to New Jersey truckers. Otherwise it levels a tax equivalent in amount to that which the non-cooperating state would impose. The details of the cases are set forth in the two reported opinions below at 210 N.J.Super. 611 (Law Div.1985), reversed, 221 N.J.Super. 89 (App.Div.1987). I use the…