As predicted in our summary of the Appellate Division’s opinion, the New Jersey Supreme Court decided this dormant Commerce Clause case. In a per curiam order, the High Court affirmed the Appellate Division’s ruling that permitted the plaintiffs to pursue their challenge to a Jersey City ordinance that imposed a payroll tax exempting employees who resided in the city from paying that tax. The Court agreed with the Appellate Division that numerous other challenges to the ordinance were dismissed correctly at summary judgment.
