Paul Grossman, of Weiner Law Group LLP, argued before the New Jersey Supreme Court yesterday in connection with the case Mack Cali et al. v. Jersey City et al.
The issue before the Court was whether certain aspects of Jersey City’s municipal payroll tax ordinance, and the State statute which authorized it, violate the Commerce Clause of the United States Constitution.
Specifically, Weiner Law Group’s clients contend that the “residency exemption,” pursuant to which the payroll of Jersey City residents is excluded from the payroll tax, and the “supervisor provision,” pursuant to which Jersey City taxes the payroll of any employee “supervised” from Jersey City, no matter where he or she works, violate the Commerce Clause because they discriminate against interstate competition.
For more information, contact Weiner Law Group. Mr. Grossman can be contacted at [email protected] or 973-403-0010.
Paul S. Grossman