Legal Opinion
American Trucking Ass'n v. State
Supreme Court of New Jersey
Decided July 19, 2004PublishedCited by 9 opinions
1Opinion of the Court
Judge KESTIN
(temporarily assigned) delivered the opinion of the Court.
The issue before us in this appeal is whether this State’s annual hazardous waste transporter registration fees (transporter fees) as assessed against out-of-state transporters can withstand federal Commerce Clause scrutiny. We hold, on the record developed herein, that they cannot.
I
This matter comes before us with a protracted procedural history. The case began with a class-action complaint filed in the Tax Court in October 1992. Plaintiffs, on federal Commerce Clause grounds, U.S. Const, art. I, § 8, el. 3, challenged the…
2Cases cited31 opinions
- Hunt v. Washington State Apple Advertising CommissionSupreme Court of the United States · 1977
- Pike v. Bruce Church, Inc.Supreme Court of the United States · 1970
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Maryland v. LouisianaSupreme Court of the United States · 1981
- Oregon Waste Systems, Inc. v. Department of Environmental Quality of Ore.Supreme Court of the United States · 1994
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3Cited by9 opinions
- Chadwick 99 Associates v. Director, Division of TaxationNew Jersey Tax Court · 2007
- New Jersey Natural Gas Co. v. Director, Division of TaxationNew Jersey Tax Court · 2008
- Freeman v. FischerDistrict Court, D. New Jersey · 2008
- Delmarva Power & Light Co. v. Director, Division of TaxationNew Jersey Tax Court · 2006
- Garden State Equality v. DowNew Jersey Superior Court Appellate Division · 2013
4 more not listed; retrieve them via the Exa API.