Roadway Express, Inc., Appellant v. Director, Division of Taxation, Respondent; Pilot Freight Carriers, Inc…

Summary

The Supreme Court of New Jersey affirmed the Division of Tax Appeals' determinations, holding that New Jersey's corporation business tax is constitutionally valid when applied to foreign motor freight trucking companies engaged exclusively in interstate commerce but with substantial local activities, because the tax is not based solely on the privilege of doing interstate business.