TRIAL COURT HOLDS THAT FEES RELATED TO THE NEW YORK HIGHWAY USE TAX ARE UNCONSTITUTIONAL -

In a class action lawsuit, an Albany County trial court held that flat highway use registration and decal fees charged to heavy motor vehicles operating on New York public highways discriminate against non-New York based businesses in violation of the Commerce Clause of the U.S. Constitution. Owner Operator Indep. Drivers Ass’n et al. v. N.Y.S. Dep’t of Taxation and Fin., No. 5551-13 (N.Y. Sup. Ct., Albany Cnty. Jan. 22, 2016). The trial court declared the registration and decal fees unconstitutional even though they amount to only $15.00 and $4.00, respectively, and are charged once every three years...