Continental Trailways, Inc. v. Director, Division of Motor Vehicles

The opinion of the court was delivered by

FURMAN, J.A.D.

The State appeals from a judgment of the Tax Court reported at 6 NJ.Tax 42 (1983), which struck down as unconstitutional the bus excise tax imposed by N.J.S.A. 48:4-20, as amended by A. 1972, c. 211. In a comprehensive opinion Judge Rimm concluded that the tax unconstitutionally burdens interstate com*73merce in violation of the Commerce Clause, U.S. Const., Art. I, § 8, cl. 3, because regularly scheduled intrastate passenger service is exempt from it. We affirm that holding substantially for the reasons stated by Judge Rimm in his reported…