The New Jersey Supreme Court upheld two decisions by lower state courts in May to dismiss litigation challenging Jersey City’s ordinance that taxes city employers’ payroll but exempts residents. The supreme court also agreed with the state appellate division’s decision to remand for discovery one provision of the ordinance regarding the tax treatment of supervisors. Justice Barry T. Albin dissented in part.

In a recent Tax Notes article, McDermott Partner Kathleen Quinn agreed with Albin’s dissent.

Access the article.