John Salorio, Robert Coe and John D. McGarr, Jr., Plaintiffs-Appellants v. Sidney Glaser

Summary

The New Jersey Supreme Court held that the non‑resident plaintiffs have standing to challenge the Emergency Transportation Tax (ETT) and affirmed the tax's constitutionality under the Equal Protection Clause, but vacated the trial court's ruling on the Privileges and Immunities Clause and remanded for further fact‑finding. The Court also rejected reliance on the 1962 interstate accord as a justification for the tax.