Mack-Cali Realty Corp. v. State of New (085465) (Hudson County & Statewide)

Summary

The Supreme Court of New Jersey affirmed the Appellate Division’s dismissal of the plaintiffs’ Commerce Clause claim regarding the residency exemption in Jersey City’s payroll tax, but vacated that dismissal as to the ordinance’s supervisor provision and remanded for further proceedings. The Court held that the residency exemption does not discriminate against interstate commerce, while the supervisor provision fails the fair‑apportionment prong of the Complete Auto test.