The New York Court of Appeals Tuesday effectively turned off the spigot on a $360 million annual City revenue stream by ruling that New York must either tax all commuters, or none.

In a unanimous decision, the Court upheld the State’s power, absent a home rule message, to repeal the tax. It also held on federal constitutional grounds if the tax is not imposed on in-state commuters it cannot be imposed on out-of-state commuters.

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