Safeway Trails, Inc., a Corporation of the State of Maryland, Plaintiff-Respondent and Cross-Appellant v. David D…

Summary

The New Jersey Supreme Court held that the term “any highway” in the interstate bus excise tax statute includes the New Jersey Turnpike and Garden State Parkway, and that applying the tax to mileage on those roads does not violate the Commerce Clause or the Equal Protection Clause. The judgment of the Superior Court was reversed.