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

I am in full agreement with the majority’s conclusion that the autobus excise tax, N.J.S.A. 48:4-20, discriminates against interstate commerce in violation of the Commerce Clause. I cannot, however, agree with the majority’s conclusion that Continental is not entitled to a refund.

Preliminarily, the majority fails to distinguish the taxes paid by Continental in connection with the interstate transport of passengers, which the Court today holds to be unconstitutional, from the taxes mistakenly paid by Continental for intrastate mileage traversed in regularly scheduled passenger service provided…