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

Summary

The New Jersey Supreme Court held that the Emergency Transportation Tax (ETT) violates the Privileges and Immunities Clause of the U.S. Constitution because it discriminates against New York commuters without a substantial relationship to the costs they impose, reversed the trial court's judgment, and granted prospective relief effective January 1, 1984 without ordering retroactive refunds.