tyler
pipe
industries
dept
revenue
argued
march
decided
june
together
national
et
al
washington
state
department
revenue
also
appeal
washington
imposes
business
occupation
tax
privilege
engaging
business
activities
state
including
manufacturing
state
making
wholesale
sales
state
measure
wholesale
tax
gross
proceeds
sales
measure
manufacturing
tax
value
manufactured
product
however
tax
multiple
activities
exemption
local
manufacturers
exempted
manufacturing
tax
portion
output
subject
wholesale
tax
application
exemption
results
local
manufacturers
paying
wholesale
tax
local
sales
local
manufacturers
paying
manufacturing
tax
sales
manufacturers
paying
wholesale
tax
sales
washington
tax
rate
applicable
wholesaling
manufacturing
activities
cases
review
originated
tax
refund
suits
appellants
local
manufacturers
sold
goods
outside
washington
manufacturers
sold
goods
washington
trial
held
multiple
activities
exemption
discriminate
interstate
commerce
violation
commerce
clause
appellant
tyler
pipe
industries
tyler
manufacturer
sold
products
washington
property
employees
washington
whose
solicitation
business
washington
conducted
independent
contractor
located
washington
also
asserted
business
sufficient
nexus
washington
justify
collection
tax
wholesale
sales
trial
upheld
tax
washington
affirmed
cases
held
washington
manufacturing
tax
discriminates
interstate
commerce
violation
commerce
clause
operation
multiple
activities
exemption
tax
assessed
products
manufactured
washington
sold
customers
exemption
local
manufacturers
sell
products
within
state
facially
discriminatory
consequences
west
virginia
tax
exemption
invalidated
armco
hardesty
reasons
invalidating
tax
case
also
apply
washington
tax
facial
unconstitutionality
washington
tax
alleviated
examining
effect
tax
legislation
determine
whether
specific
interstate
transactions
subject
multiple
taxation
washington
imposition
manufacturing
tax
local
goods
sold
outside
state
saved
valid
compensating
tax
manufacturing
wholesaling
substantially
equivalent
events
taxing
manufacture
goods
sold
outside
state
said
compensate
state
inability
impose
wholesale
tax
goods
henneford
silas
mason
distinguished
extent
ruling
inconsistent
ruling
general
motors
washington
tax
upheld
claims
unconstitutionally
taxed
unapportioned
gross
receipts
bear
reasonable
relation
taxpayer
activities
case
overruled
pp
activities
tyler
sales
representative
washington
adequately
support
state
jurisdiction
tax
tyler
wholesale
sales
customers
showing
sufficient
nexus
defeated
argument
taxpayer
representative
properly
characterized
independent
contractor
rather
agent
cf
scripto
carson
merit
tyler
contention
tax
fairly
apportion
tax
burden
activities
washington
activities
contention
rests
erroneous
assumption
tax
washington
taxing
unitary
activity
manufacturing
wholesaling
manufacturing
tax
wholesaling
tax
compensating
taxes
substantially
equivalent
events
thus
activity
wholesaling
whether
manufacturer
must
viewed
separate
activity
conducted
wholly
within
washington
state
jurisdiction
tax
pp
appellee
argument
retroactive
application
adverse
decision
considered
first
instance
washington
remand
cf
bacchus
imports
dias
pp
stevens
delivered
opinion
brennan
white
marshall
blackmun
joined
part
iv
scalia
joined
filed
concurring
opinion
post
scalia
filed
opinion
concurring
part
dissenting
part
part
rehnquist
joined
post
powell
took
part
consideration
decision
cases
neil
argued
cause
appellant
briefs
peter
turner
michael
young
argued
cause
appellants
briefs
john
piper
franklin
dinces
william
berggren
collins
assistant
attorney
general
washington
argued
cause
appellee
cases
brief
kenneth
eikenberry
attorney
general
james
tuttle
leland
johnson
timothy
malone
assistant
attorneys
fn
barrett
prettyman
john
roberts
filed
brief
amcord
et
al
amici
curiae
urging
reversal
jean
walker
filed
brief
committee
state
taxation
council
state
chambers
commerce
amicus
curiae
urging
reversal
cases
benna
ruth
solomon
mark
rutzick
filed
brief
national
governors
association
et
al
amici
curiae
urging
affirmance
justice
stevens
delivered
opinion
armco
hardesty
held
west
virginia
gross
receipts
tax
business
selling
tangible
property
wholesale
discriminated
interstate
commerce
exempted
local
manufacturers
principal
question
consolidated
appeals
whether
washington
manufacturing
tax
similarly
violates
commerce
clause
constitution
assessed
products
manufactured
within
washington
sold
purchasers
conclude
reasons
invalidating
west
virginia
tax
armco
also
apply
washington
tax
challenged
half
century
washington
imposed
business
occupation
tax
act
privilege
engaging
business
activities
state
rev
code
tax
applies
activities
extracting
raw
materials
state
manufacturing
state
making
wholesale
sales
state
making
retail
sales
state
state
typically
applied
tax
rates
different
activities
measure
selling
tax
gross
proceeds
sales
measure
manufacturing
tax
value
manufactured
products
prior
tax
contained
provision
exempted
persons
subject
either
extraction
tax
manufacturing
tax
liability
either
wholesale
tax
retail
tax
products
extracted
manufactured
state
thus
wholesale
tax
applied
manufacturers
local
manufacturers
washington
held
wholesale
tax
exemption
local
manufacturers
discriminated
interstate
commerce
therefore
violated
commerce
clause
federal
constitution
columbia
steel
state
state
rejected
state
argument
taxpayer
suffered
discrimination
interstate
commerce
proved
paid
manufacturing
tax
another
state
washington
also
dismissed
state
contention
state
good
manufactured
impose
manufacturing
tax
seller
good
competitive
advantage
washington
manufacturers
situation
obtaining
another
state
immaterial
must
interpret
statute
passed
legislature
opinion
statute
marks
discrimination
interstate
commerce
levying
tax
upon
wholesale
activities
engaged
interstate
commerce
tax
exemption
contained
levied
upon
perform
taxable
act
manufacture
state
washington
constitutionality
tax
challenged
several
occasions
strenuously
general
motors
washington
case
bare
majority
upheld
tax
justice
brennan
justice
goldberg
filed
dissenting
opinions
bulk
opinion
devoted
rejecting
claims
statute
unconstitutionally
taxed
unapportioned
gross
receipts
bear
reasonable
relation
taxpayer
activities
end
opinion
declined
reach
argument
tax
imposed
multiple
tax
burdens
interstate
transactions
taxpayer
failed
demonstrate
definite
burden
constitutional
sense
laws
placed
identical
interstate
shipments
washington
measures
tax
justice
goldberg
joined
justice
stewart
justice
white
dissented
burden
interstate
commerce
dangers
multiple
taxation
apparent
face
statute
comparing
current
statute
invalid
predecessor
dissent
concluded
amended
provision
seem
essentially
economic
effect
interstate
sales
advantage
appearing
nondiscriminatory
today
squarely
address
claim
provision
discriminates
interstate
commerce
ii
two
appeals
us
first
case
commercial
enterprises
filed
separate
actions
refunds
taxes
paid
state
thurston
county
superior
joined
actions
found
multiple
activities
exemption
violate
commerce
clause
granted
state
department
revenue
motion
summary
judgment
second
case
tyler
pipe
industries
tyler
sought
refund
taxes
paid
years
wholesaling
activities
washington
superior
upheld
tax
washington
affirmed
cases
state
concluded
tax
facially
discriminatory
rejected
appellants
arguments
decision
invalidating
west
virginia
exemption
local
armco
hardesty
required
tax
invalidated
state
expressed
view
west
virginia
wholesale
tax
imposed
manufacturers
armco
justified
compensating
tax
substantial
difference
state
tax
rates
manufacturing
activities
wholesaling
activities
west
virginia
provide
reduction
manufacturing
tax
manufactured
goods
sold
state
reduce
tax
goods
partly
manufactured
state
washington
concluded
requirement
tax
must
might
called
internal
consistency
tax
must
applied
every
jurisdiction
impermissible
interference
free
trade
armco
dispositive
merely
relieved
taxpayer
burden
proving
tax
already
demonstrated
facially
discriminatory
fact
resulted
multiple
taxation
washington
also
rejected
taxpayers
arguments
tax
fairly
apportioned
reflect
amount
business
conducted
state
fairly
related
services
rendered
washington
noted
probable
jurisdiction
taxpayers
appeals
reverse
part
affirm
part
first
consider
claims
taxpayers
manufacturing
facilities
washington
market
products
challenge
directed
fact
manufacturing
tax
levied
goods
manufactured
washington
sold
outside
state
consider
tyler
claims
activities
state
washington
sufficient
subject
state
taxing
jurisdiction
tax
fairly
apportioned
iii
person
subject
washington
wholesale
tax
item
subject
state
manufacturing
tax
item
statutory
exemption
manufacturers
sell
products
within
state
facially
discriminatory
consequences
west
virginia
exemption
invalidated
armco
west
virginia
imposed
gross
receipts
tax
rate
persons
engaged
business
selling
tangible
property
wholesale
local
manufacturers
exempt
tax
paid
manufacturing
tax
value
products
manufactured
state
even
though
local
manufacturers
bore
higher
tax
burden
dollars
cents
held
exemption
wholesale
tax
violated
principle
state
may
tax
transaction
incident
heavily
crosses
state
lines
occurs
entirely
within
state
explaining
tax
discriminatory
face
expressly
endorsed
reasoning
justice
goldberg
dissenting
opinion
general
motors
washington
explained
tax
provides
two
companies
selling
tangible
property
wholesale
west
virginia
treated
differently
depending
whether
taxpayer
conducts
manufacturing
state
thus
property
manufactured
state
tax
sale
imposed
property
manufactured
state
imported
sale
tax
imposed
sale
price
see
general
motors
washington
goldberg
dissenting
similar
provision
washington
face
discriminated
interstate
wholesale
sales
washington
purchasers
exempted
intrastate
sales
locally
made
products
taxing
competing
sales
interstate
sellers
columbia
steel
state
invalidating
washington
tax
general
motors
controlling
precedent
already
noted
result
case
depend
resolution
whether
tax
burdened
interstate
commerce
reason
passing
question
taxpayer
demonstrated
definite
burden
constitutional
sense
tax
imposed
places
identical
shipments
washington
measures
tax
thus
general
motors
decided
required
taxpayer
prove
specific
interstate
transactions
subjected
multiple
taxation
order
advance
claim
discrimination
see
also
standard
pressed
steel
washington
revenue
rejecting
commerce
clause
claim
taxpayer
made
showing
risk
multiple
taxation
armco
however
categorically
rejected
requirement
facial
unconstitutionality
washington
gross
receipts
tax
alleviated
examining
effect
legislation
enacted
sister
see
moorman
mfg
bair
also
reject
department
contention
state
imposition
manufacturing
tax
local
goods
sold
outside
state
saved
valid
compensating
tax
noted
maryland
louisiana
concept
compensatory
tax
first
requires
identification
burden
state
attempting
compensate
cases
burden
manufacturing
tax
exemption
arguably
compensatory
state
imposition
wholesale
tax
local
sales
local
manufacturers
absent
exemption
local
manufacturer
might
economic
disadvantage
pay
manufacturing
wholesale
tax
manufacturer
afar
pay
wholesale
tax
state
justification
thus
taxing
manufacture
goods
interstate
commerce
however
fails
precedents
local
sales
manufacturers
also
subject
washington
wholesale
tax
multiple
activities
exemption
extend
ostensible
compensatory
benefit
manufacturers
exemption
thus
merely
erase
tax
incentive
engage
interstate
commerce
instead
intrastate
commerce
affirmatively
places
interstate
commerce
disadvantage
common
theme
running
cases
sustained
compensating
taxes
qual
treatment
interstate
commerce
boston
stock
exchange
state
tax
see
also
maryland
louisiana
boston
stock
exchange
new
york
transfer
tax
securities
transactions
taxed
transactions
involving
sale
heavily
transactions
involving
sale
invalidated
tax
rejecting
state
claim
compensatory
legislation
designed
neutralize
competitive
advantage
enjoyed
stock
exchanges
outside
new
york
concluded
delivery
transfer
new
york
seller
escape
tax
liability
selling
state
substantially
reduce
liability
selling
state
obvious
effect
tax
extend
financial
advantage
sales
new
york
exchanges
expense
regional
exchanges
rather
compensating
new
york
supposed
competitive
disadvantage
resulting
amendment
forecloses
decisions
creates
advantage
exchanges
new
york
discriminatory
burden
commerce
sister
gross
sales
tax
imposed
armco
deemed
compensating
tax
manufacturing
tax
imposed
west
virginia
competitors
manufacturing
wholesaling
substantially
equivalent
events
heavy
tax
manufacturers
said
compensate
admittedly
lighter
burden
placed
wholesalers
state
manufacturing
frequently
entails
selling
state
say
portion
manufacturing
tax
attributable
manufacturing
portion
sales
appellee
also
contends
tax
valid
asserted
similarities
tax
exemption
system
upheld
state
assessed
use
tax
personal
property
used
within
state
originally
purchased
elsewhere
compensate
burden
sales
tax
placed
similar
property
purchased
within
state
see
henneford
silas
mason
appellee
reliance
henneford
silas
mason
however
aid
cause
case
addressed
use
tax
imposed
state
washington
privilege
using
within
state
article
tangible
personal
property
tax
apply
use
article
tangible
personal
property
sale
use
already
taxed
equal
greater
rate
laws
washington
state
upheld
tax
context
overall
tax
structure
burden
placed
goods
purchased
identical
placed
equivalent
purchase
within
state
identical
impact
fortuity
guaranteed
statutory
exemption
use
tax
goods
sales
tax
already
paid
regardless
whether
sales
tax
paid
washington
another
state
explained
halliburton
oil
well
cementing
reily
conclusion
inescapable
equal
treatment
instate
taxpayers
similarly
situated
condition
precedent
valid
use
tax
goods
imported
explained
armco
conclusion
tax
facially
discriminates
interstate
commerce
need
confirmed
examination
tax
burdens
imposed
appellee
suggests
require
armco
prove
actual
discriminatory
impact
pointing
state
imposes
manufacturing
tax
results
total
burden
higher
imposed
armco
competitors
west
virginia
test
container
america
franchise
tax
board
noted
tax
must
might
called
internal
consistency
tax
must
applied
every
jurisdiction
impermissible
interference
free
trade
case
discussing
requirement
tax
fairly
apportioned
reflect
business
conducted
state
similar
rule
applies
allegation
tax
face
discriminates
interstate
commerce
tax
unfairly
apportions
income
form
discrimination
interstate
commerce
see
also
rule
mean
constitutionality
west
virginia
tax
laws
depend
shifting
complexities
tax
codes
validity
taxes
imposed
taxpayer
depend
particular
operated
omitted
iv
holding
washington
tax
exemption
local
violates
commerce
clause
disposes
issues
raised
appellants
national
manufacture
goods
washington
sell
outside
state
well
claim
discrimination
asserted
appellants
manufacture
goods
outside
washington
sell
within
state
compliance
holding
discrimination
issue
however
necessarily
preclude
continued
assessment
wholesaling
tax
either
repeal
manufacturing
tax
expansion
multiple
activities
exemption
provide
manufacturers
credit
manufacturing
taxes
paid
presumably
cure
discrimination
must
therefore
also
consider
alternative
challenge
wholesale
tax
advanced
tyler
appellants
manufacture
products
outside
washington
sale
state
tyler
seeks
refund
wholesale
taxes
paid
sales
customers
washington
period
january
september
products
manufactured
outside
washington
tyler
argues
business
sufficient
nexus
state
washington
justify
collection
gross
receipts
tax
sales
tyler
sells
large
volume
cast
iron
pressure
plastic
pipe
fittings
drainage
products
washington
products
manufactured
tyler
maintains
office
owns
property
employees
residing
state
washington
solicitation
business
washington
directed
executives
maintain
offices
independent
contractor
located
seattle
trial
found
sales
representative
engaged
substantial
activities
helped
tyler
establish
maintain
market
washington
state
concluded
findings
supported
evidence
summarized
follows
sales
representatives
acted
daily
behalf
tyler
pipe
calling
customers
soliciting
orders
valuable
relationships
tyler
pipe
customers
sales
contacts
representatives
maintain
improve
name
recognition
market
share
goodwill
individual
customer
relations
tyler
pipe
tyler
pipe
sells
competitive
market
washington
sales
representatives
provide
tyler
pipe
virtually
information
regarding
washington
market
including
product
performance
competing
products
pricing
market
conditions
trends
existing
upcoming
construction
products
customer
financial
liability
critical
information
local
nature
concerning
tyler
pipe
washington
market
sales
representatives
washington
helped
tyler
pipe
special
relationship
corporation
activities
tyler
pipe
agents
washington
substantial
washington
determined
crucial
factor
governing
nexus
whether
activities
performed
state
behalf
taxpayer
significantly
associated
taxpayer
ability
establish
maintain
market
state
sales
found
standard
satisfied
tyler
sales
representatives
perform
local
activities
necessary
maintenance
tyler
pipe
market
protection
interests
agree
activities
tyler
sales
representatives
adequately
support
state
jurisdiction
impose
wholesale
tax
tyler
tyler
also
asserts
tax
fairly
apportion
tax
burden
activities
washington
activities
see
complete
auto
transit
brady
washington
taxes
full
value
receipts
wholesaling
manufacturing
thus
manufacturer
selling
washington
subject
unapportioned
wholesale
tax
even
though
value
wholesale
transaction
partly
attributable
manufacturing
activity
carried
another
state
plainly
jurisdiction
tax
activity
apportionment
argument
rests
erroneous
assumption
tax
washington
taxing
unitary
activity
manufacturing
wholesaling
already
determined
however
manufacturing
tax
wholesaling
tax
compensating
taxes
substantially
equivalent
events
invalidating
multiple
activities
exemption
thus
activity
wholesaling
whether
manufacturer
must
viewed
separate
activity
conducted
wholly
within
washington
state
jurisdiction
tax
see
moorman
mfg
bair
gross
receipts
tax
sales
customers
within
state
plainly
valid
standard
pressed
steel
washington
revenue
selling
tax
measured
gross
proceeds
sales
apportioned
exactly
activities
taxed
department
revenue
argues
adverse
decision
cases
applied
retroactively
taxes
issue
assessed
prior
opinion
armco
holding
case
clearly
foreshadowed
earlier
opinions
see
chevron
oil
huson
factors
consider
deciding
whether
impose
decision
prospectively
state
argument
similar
argument
advanced
state
hawaii
bacchus
imports
dias
state
urged
invalidated
tax
issue
require
payment
refunds
taxpayers
resolve
merits
issue
concluding
take
upon
complex
area
state
tax
structures
determine
apply
holding
refund
issues
essentially
issues
remedy
imposition
tax
unconstitutionally
discriminated
interstate
commerce
addressed
state
courts
also
federal
constitutional
issues
involved
may
well
intertwined
consideration
obviated
issues
state
law
also
resolution
issues
required
may
necessitate
record
far
made
case
reluctant
therefore
address
first
instance
accordingly
reverse
judgment
hawaii
remand
proceedings
inconsistent
opinion
omitted
vi
hold
washington
multiple
activities
exemption
invalid
places
tax
burden
upon
manufacturers
washington
engaged
interstate
commerce
local
manufacturers
selling
locally
exempt
reject
appellant
tyler
nexus
fair
apportionment
challenges
state
wholesale
tax
partial
invalidation
state
taxing
scheme
raises
remedial
issues
better
addressed
state
remand
accordingly
vacate
judgments
washington
remand
proceedings
inconsistent
opinion
ordered
footnotes
statute
provided
every
person
engaging
activities
within
purview
provisions
two
paragraphs
section
shall
taxable
paragraph
applicable
activities
engaged
provided
however
persons
taxable
paragraphs
said
section
shall
taxable
paragraphs
said
section
respect
making
sales
retail
wholesale
products
extracted
manufactured
within
state
persons
italics
see
columbia
steel
state
immunities
implicit
commerce
clause
potential
taxing
power
state
hardly
made
depend
world
practical
affairs
shifting
incidence
varying
tax
laws
various
particular
moment
courts
possessed
instruments
determination
delicate
enable
weigh
various
factors
complicated
economic
setting
isolated
application
state
tax
might
mitigate
obvious
burden
generally
created
direct
tax
commerce
quoting
freeman
hewit
washington
upheld
revised
scheme
constitutional
challenge
goodrich
state
cert
denied
multiple
activities
exemption
provides
person
engaged
activities
within
purview
provisions
two
sections
rcw
inclusive
shall
taxable
paragraph
applicable
activities
engaged
persons
taxable
rcw
tax
retailers
tax
wholesalers
distributors
shall
taxable
rcw
tax
extractors
tax
manufacturers
subsection
rcw
tax
certain
food
processing
activities
respect
extracting
manufacturing
products
sold
persons
taxable
rcw
rcw
subsection
shall
taxable
rcw
respect
extracting
ingredients
products
manufactured
rev
code
see
goodrich
state
supra
general
motors
washington
standard
pressed
steel
washington
dept
revenue
chicago
bridge
iron
washington
dept
revenue
appeal
dism
justice
goldberg
explained
functional
equivalency
commerce
clause
purposes
invalidated
statute
successor
burden
interstate
commerce
dangers
multiple
taxation
made
apparent
considering
washington
tax
provisions
washington
provision
involved
tax
wholesalers
provides
every
person
engaging
within
state
business
making
sales
wholesale
shall
pay
tax
business
equal
gross
proceeds
sales
business
multiplied
rate
one
per
cent
rev
code
laws
chapter
washington
imposes
tax
manufacturers
similarly
provides
every
person
engaging
within
state
business
manufacturer
shall
pay
tax
business
equal
value
products
manufactured
multiplied
rate
one
per
cent
rev
code
laws
provision
entitled
persons
taxable
multiple
activities
statute
endeavors
insure
local
washington
products
subjected
tax
manufacturers
tax
wholesalers
rev
code
laws
prior
amendment
exemptive
terms
multiple
activities
provision
designed
washington
pay
manufacturing
tax
exempt
wholesale
tax
provision
face
discriminated
interstate
wholesale
sales
washington
purchasers
exempted
intrastate
sales
locally
made
products
taxing
competing
sales
interstate
sellers
however
multiple
activities
provision
amended
reversing
tax
exemption
washington
first
subjected
wholesale
tax
extent
taxed
thereunder
exempted
manufacturing
tax
rev
code
laws
special
session
see
mcdonnell
mcdonnell
state
amended
provision
seem
essentially
economic
effect
interstate
sales
advantage
appearing
nondiscriminatory
general
motors
washington
dissenting
opinion
armco
hardesty
quoted
approval
following
sentence
opinion
freeman
hewit
immunities
implicit
commerce
clause
potential
taxing
power
state
hardly
made
depend
world
practical
affairs
shifting
incidence
varying
tax
laws
various
particular
moment
see
may
tax
justified
attempt
compensate
state
inability
impose
similar
burden
manufacturers
whose
goods
sold
washington
washington
subjects
sales
wholesale
tax
many
provide
tax
credits
alleviate
eliminate
potential
multiple
taxation
results
two
sovereigns
jurisdiction
tax
parts
chain
commercial
events
example
district
columbia
three
sales
use
taxes
provide
credit
use
taxes
sales
taxes
paid
another
state
although
reciprocity
may
required
see
cch
state
tax
guide
williams
vermont
see
also
halliburton
oil
well
cementing
reily
opinion
henneford
silas
mason
justice
cardozo
carefully
described
relationship
tax
retail
sales
imposed
title
iii
washington
tax
code
compensating
tax
imposed
title
iv
privilege
use
compensating
use
tax
imposed
use
article
tangible
personal
property
purchased
retail
subjected
sales
tax
equal
excess
imposed
state
washington
rate
tax
imposed
another
jurisdiction
less
rate
compensating
tax
measured
difference
explaining
compensating
tax
discriminate
interstate
commerce
justice
cardozo
wrote
equality
theme
runs
sections
statute
shall
tax
upon
use
subject
offset
another
use
sales
tax
paid
thing
true
offsetting
tax
became
payable
washington
reason
purchase
use
within
state
true
exactly
measure
offsetting
tax
paid
another
state
reason
use
purchase
one
uses
property
washington
buying
retail
exempt
tax
upon
privilege
enjoyment
except
extent
paid
use
sales
tax
somewhere
every
one
paid
use
sales
tax
anywhere
accurately
state
extent
exempt
payment
another
tax
washington
account
made
stranger
afar
subject
greater
burdens
consequence
ownership
dweller
within
gates
one
pays
upon
one
activity
incident
upon
another
sum
reckoning
closed
emphasis
added
even
solitary
dissenting
opinion
armco
case
question
proposition
constitutionality
west
virginia
tax
properly
discerned
merely
referring
text
tax
statute
plain
west
virginia
tax
unconstitutionally
discriminatory
levied
tax
manufacturing
taxed
manufacturing
lower
rate
wholesaling
wholesaler
paying
higher
tax
rehnquist
dissenting
view
holding
discrimination
issue
need
reach
claim
local
state
manufacturers
selling
interstate
markets
tax
scheme
fairly
apportion
tax
liabilities
washington
justice
concurring
join
opinion
holding
light
facially
discriminatory
nature
multiple
activities
exemption
ante
see
maryland
louisiana
washington
taxpayers
need
prove
actual
discriminatory
impact
examination
tax
burdens
imposed
ante
read
decision
extending
internal
consistency
test
described
armco
hardesty
taxes
facially
discriminatory
contra
post
scalia
concurring
part
dissenting
part
agree
result
cases
see
american
trucking
scheiner
post
dissenting
justice
scalia
chief
justice
joins
part
concurring
part
dissenting
part
join
part
iv
opinion
upholding
washington
unapportioned
wholesale
tax
rejecting
tyler
pipe
claim
sufficient
nexus
washington
give
state
taxing
jurisdiction
dissent
however
remainder
opinion
invalidating
state
manufacturing
tax
unconstitutionally
discriminatory
commerce
clause
standard
discrimination
adopted
drastically
limits
discretion
structure
tax
systems
basis
constitution
required
past
decisions
implicitly
cases
ante
explicitly
american
trucking
scheiner
post
imposes
state
taxes
requirement
internal
consistency
demanding
applied
every
jurisdiction
impermissible
interference
free
trade
armco
hardesty
quoting
container
america
franchise
tax
board
clear
reasons
given
ante
washington
business
occupation
tax
fails
test
unapportioned
flat
tax
multistate
activities
axle
tax
marker
fee
issue
scheiner
post
equally
clear
however
internal
consistency
principle
nowhere
found
constitution
plainly
required
prior
decisions
indeed
order
apply
internal
consistency
rule
case
compelled
overrule
rather
lengthy
list
prior
decisions
hinson
lott
wall
general
motors
washington
including
made
explicit
scheiner
post
capitol
greyhound
lines
brice
aero
mayflower
transit
board
railroad
aero
mayflower
transit
georgia
public
service
moreover
must
implicitly
repudiate
approval
given
dicta
years
ago
new
york
transfer
tax
securities
see
boston
stock
exchange
state
tax
finally
noted
two
terms
ago
one
term
armco
supra
decided
never
held
state
must
credit
sales
tax
paid
another
state
use
tax
williams
vermont
see
southern
pacific
gallagher
applied
internal
consistency
rule
time
need
credit
followed
matter
mathematical
necessity
presumed
basis
creating
rule
years
adoption
constitution
reasoning
armco
requires
see
scheiner
post
view
however
reasoning
dictum
explicitly
reject
one
insists
viewing
holding
thus
conflicting
decades
precedents
upholding
internally
inconsistent
state
taxes
seems
armco
rather
numerous
precedents
overruled
prior
armco
internal
consistency
test
applied
cases
involving
apportionment
net
income
businesses
one
state
sought
tax
issue
container
see
case
cited
armco
support
internal
consistency
rule
see
reason
automatically
require
internal
consistency
contexts
business
course
earn
net
income
one
state
total
amount
income
unitary
figure
hence
one
state
taxing
jurisdiction
multistate
enterprise
inconsistent
apportionment
scheme
result
taxation
firm
net
income
however
tax
assessed
unitary
income
discrete
events
sale
manufacture
delivery
occur
single
state
different
apportionment
principle
applicable
simply
unitary
figure
event
apportion
traditionally
applied
internal
consistency
test
outside
apportionment
context
amply
demonstrated
lengthy
list
cases
openly
tacitly
overrule
scheiner
possible
read
armco
requiring
test
contexts
assuredly
necessary
armco
dealt
west
virginia
selling
tax
manufacturing
tax
exemption
selling
tax
manufacturers
discussed
internal
consistency
taxing
scheme
finding
selling
tax
discriminatory
face
tax
provides
two
companies
selling
tangible
property
wholesale
west
virginia
treated
differently
depending
whether
taxpayer
conducts
manufacturing
state
ibid
combined
finding
selling
tax
imposed
producers
deemed
compensate
higher
manufacturing
tax
imposed
west
virginia
enough
invalidate
tax
went
address
internal
consistency
rule
response
state
argument
taxpayer
shown
actual
discriminatory
impact
pointing
state
imposes
manufacturing
tax
results
total
burden
higher
imposed
armco
competitors
west
virginia
reciting
internal
consistency
principle
applicable
apportionment
cases
said
similar
rule
applies
allegation
tax
face
discriminates
interstate
commerce
regardless
shifting
complexities
tax
codes
holding
armco
thus
establishes
facially
discriminatory
taxing
scheme
internally
consistent
saved
claim
fact
adverse
impact
interstate
commerce
occurred
expand
brief
discussion
holding
internal
consistency
always
required
thereby
revolutionize
law
state
taxation
remarkable
rather
use
isolated
language
written
evident
consideration
potential
significance
adopted
general
rule
overturn
lengthy
list
settled
decisions
one
think
instead
use
settled
decisions
limit
scope
isolated
language
cases
past
terms
indicate
internal
consistency
test
invalidates
host
taxing
methods
long
relied
upon
left
unhampered
congress
already
shaky
ground
invoke
commerce
clause
check
state
legislation
see
part
ii
infra
requiring
us
develop
rules
unconstrained
text
constitution
prudence
counsels
favor
least
intrusive
rule
possible
applying
traditional
tests
washington
tax
valid
facially
discriminatory
unlike
west
virginia
tax
armco
washington
selling
tax
imposed
goods
whether
produced
manufacturing
tax
imposed
manufacturers
discrimination
present
possible
state
relieve
local
burden
double
taxation
declining
assess
manufacturing
tax
local
businesses
respect
goods
selling
tax
paid
arrangement
notwithstanding
nondiscriminatory
appearance
discriminatory
effects
manufacturer
selling
pays
one
tax
washington
manufacturer
selling
pays
one
tax
washington
manufacturer
selling
pays
one
tax
washington
state
collects
tax
whether
interstate
intrastate
commerce
involved
tax
considered
discriminatory
effects
one
consults
fact
inquiry
appeals
one
ante
unless
one
adopts
assumption
latter
course
internal
consistency
rule
adopts
assuming
purposes
commerce
clause
determination
tax
tax
scrutiny
noted
earlier
see
basis
assumption
tradition
cases
see
little
basis
logic
well
specifically
see
reason
fact
adopting
similar
tax
might
cause
washington
tax
discriminatory
effect
interstate
commerce
significance
fact
adopting
dissimilar
tax
might
produce
result
latter
course
suffice
invalidate
tax
take
simplest
example
tax
manufacturing
without
tax
wholesaling
discriminatory
effect
upon
interstate
commerce
another
state
adopts
tax
wholesaling
without
tax
manufacturing
company
manufacturing
selling
former
state
pay
single
tax
company
manufacturing
former
state
selling
latter
state
pay
two
taxes
objection
raised
armco
replied
unlike
situation
armco
result
arise
impermissible
discrimination
interstate
commerce
response
possible
west
virginia
tax
facially
discriminatory
possible
washington
tax
seems
adhere
long
tradition
judging
state
taxes
terms
even
less
justification
striking
basis
assumptions
might
striking
basis
fact
washington
tax
plainly
lawful
may
well
impose
similar
taxes
increase
burden
businesses
operating
interstate
may
well
impose
dissimilar
taxes
effect
framers
gave
congress
power
regulate
interstate
commerce
evaluating
state
taxing
scheme
gives
power
eliminate
evident
discrimination
time
leaving
appropriate
degree
freedom
structure
revenue
measures
finer
tuning
congress
ii
think
particularly
inappropriate
leap
restrictive
internal
consistency
rule
since
platform
launch
leap
unstable
structure
takes
opinions
term
number
prior
decisions
explicitly
implicitly
overrule
demonstrate
practical
results
educed
negative
commerce
clause
form
rock
quagmire
northwestern
portland
cement
minnesota
recent
liquefaction
fact
years
since
doctrine
negative
commerce
clause
formally
adopted
holding
see
case
state
freight
tax
wall
years
prior
alluded
various
dicta
see
cooley
board
wardens
gibbons
ogden
wheat
johnson
concurring
judgment
applications
doctrine
put
fine
point
matter
made
sense
see
generally
currie
constitution
first
hundred
years
pp
uncertainty
application
attributable
small
part
lack
clear
theoretical
underpinning
judicial
enforcement
commerce
clause
text
clause
congress
shall
power
regulate
commerce
foreign
nations
among
several
indian
tribes
art
cl
face
charter
congress
courts
ensure
area
trade
free
interference
boston
stock
exchange
state
legislation
automatically
follow
course
grant
power
congress
regulate
interstate
commerce
exclusive
charles
pinckney
draft
constitution
provided
see
abel
commerce
clause
constitutional
convention
contemporary
comment
rev
john
marshall
one
point
seemed
believe
see
gibbons
ogden
supra
however
unlike
district
clause
empowers
congress
exercise
exclusive
legislation
art
cl
language
commerce
clause
gives
indication
exclusivity
see
license
cases
opinion
taney
one
assume
generally
congress
article
powers
exclusive
many
plainly
coexist
concurrent
authority
see
kewanee
oil
bicron
patent
power
goldstein
california
copyright
power
houston
moore
wheat
jurisdiction
militia
sturges
crowninshield
wheat
bankruptcy
power
furthermore
correlative
denial
power
commerce
art
example
power
coin
money
make
treaties
congress
assumed
date
ratification
least
state
laws
regulating
commerce
valid
see
license
cases
supra
exclusivity
rationale
infinitely
less
attractive
today
know
interstate
commerce
embraces
activities
growing
wheat
home
consumption
wickard
filburn
local
loan
sharking
perez
difficult
imagine
state
activity
survive
exclusive
commerce
clause
imagine
precluded
another
approach
theoretical
justification
judicial
enforcement
commerce
clause
assert
justice
curtis
dicta
cooley
board
wardens
supra
hatever
subjects
power
nature
national
admit
one
uniform
system
plan
regulation
may
justly
said
nature
require
exclusive
legislation
congress
perhaps
wise
rule
adopt
though
hard
see
judges
rather
legislators
fit
determine
areas
commerce
nature
require
national
regulation
misfortune
finding
conceivable
basis
text
commerce
clause
treats
commerce
among
several
unitary
subject
attempting
limit
clause
effect
state
laws
intended
regulate
commerce
opposed
intended
example
promote
health
see
gibbons
ogden
supra
perhaps
textually
possible
construction
phrase
regulate
commerce
unlikely
one
distinguishing
laws
purpose
regulating
commerce
police
power
statutes
effect
taney
demonstrated
license
cases
supra
interesting
metaphysical
exercise
useful
practical
technique
marking
powers
separate
sovereigns
least
plausible
theoretical
justification
idea
enforcing
negative
commerce
clause
applying
constitutional
command
merely
interpreting
congress
whose
silence
certain
fields
interstate
commerce
others
taken
prohibition
regulation
conceivable
reason
congressional
inaction
commerce
clause
deemed
effect
elsewhere
accorded
congressional
action
elsewhere
congress
silence
silence
alaska
airlines
brock
see
currie
supra
noting
recurring
fallacy
undefined
cases
congressional
inaction
treated
permissive
prohibitory
legislation
though
constitution
makes
clear
congress
act
affirmative
vote
houses
footnotes
omitted
historical
record
provides
grounds
reading
commerce
clause
says
authorization
congress
regulate
commerce
strongest
evidence
favor
negative
commerce
clause
version
renders
federal
authority
interstate
commerce
exclusive
madison
comment
convention
whether
restrained
laying
tonnage
duties
depends
extent
power
regulate
commerce
terms
vague
seem
exclude
power
farrand
records
federal
convention
comment
however
came
discussion
became
art
cl
state
shall
without
consent
congress
lay
duty
tonnage
fact
difficult
conceive
power
regulate
commerce
include
power
impose
duties
fact
despite
apparent
coverage
convention
went
adopt
provision
prohibiting
levying
duties
tonnage
without
congressional
approval
suggest
madison
assumption
exclusivity
federal
commerce
power
ill
considered
generally
shared
mere
shadow
historical
support
overwhelming
reality
commerce
clause
broad
outlines
major
subject
controversy
neither
constitutional
debates
ratifying
conventions
instead
nearly
universal
agreement
federal
government
given
power
regulating
commerce
abel
much
form
provided
records
disclose
constructive
criticisms
commerce
clause
proposed
frankfurter
commerce
clause
marshall
taney
waite
federalist
madison
hamilton
wrote
numerous
discourses
virtues
free
trade
need
uniformity
national
control
commercial
regulation
see
federalist
pp
rossiter
ed
pp
pp
pp
said
little
substance
specifically
commerce
clause
little
addressed
primarily
foreign
indian
trade
see
generally
abel
supra
madison
seem
exaggerated
described
commerce
clause
addition
powers
national
government
oppose
apprehensions
entertained
federalist
think
beyond
question
many
apprehensions
entertained
supporters
constitution
hinted
commerce
clause
despite
language
gave
power
since
assumed
justice
frankfurter
pungently
put
doctrine
state
authority
must
subject
limitations
finds
necessary
apply
protection
national
community
audacious
doctrine
one
may
sure
hardly
publicly
avowed
support
adoption
constitution
frankfurter
supra
sum
extent
gone
beyond
guarding
rank
discrimination
citizens
regulated
commerce
clause
privileges
immunities
clause
art
iv
cl
citizens
state
shall
entitled
privileges
immunities
citizens
several
century
engaged
enterprise
unable
justify
textual
support
even
coherent
nontextual
theory
almost
certainly
intended
undertake
undertaken
well
astonishing
expanding
beachhead
impoverished
territory
rather
satisfied
already
acquired
sort
intellectual
adverse
possession
majority
finds
washington
manufacturing
tax
exemption
local
wholesalers
discriminatory
excludes
similarly
situated
manufacturers
wholesalers
conduct
one
activities
within
washington
activity
outside
state
ante
exclusion
however
deemed
facially
discriminatory
one
assumes
every
state
taxing
scheme
identical
washington
new
york
statute
taxed
inter
alia
sale
delivery
securities
either
event
occurred
new
york
imposed
one
tax
events
occurred
state
invalidated
discriminatory
amendment
law
reducing
tax
sales
nonresidents
placing
cap
tax
payable
transactions
involving
sales
also
declared
statute
prior
amendment
neutral
sales
plainly
true
internal
consistency
requirement
neutrality
assuming
new
york
scheme
sale
delivery
took
place
new
york
single
tax
sale
took
place
new
york
delivery
new
jersey
double
taxation
professor
currie
discussion
commerce
clause
decisions
marshall
taney
courts
summed
assessment
leading
taney
decision
taken
cooley
board
wardens
may
appear
arbitrary
conclusory
irreconcilable
constitutional
text
nevertheless
anyone
slogged
augean
agglomeration
preceding
curtis
labors
must
find
scarcely
less
impressive
old
currie
constitution
first
hundred
years
concludes
discussion
chase
commerce
clause
jurisprudence
noting
doctrinal
terms
efforts
field
described
disaster
omitted
waite
receives
following
testimonial
relief
bowman
decision
bowman
chicago
northwestern
reached
end
commerce
clause
decisions
waite
period
make
elevating
reading
omitted
future
commentators
likely
treat
recent
eras
much
tenderly
unfortunately
legislation
inaction
theory
negative
commerce
clause
seems
basis
doctrine
relied
upon
scheiner
post
congress
authorize
enact
legislation
otherwise
violate
negative
commerce
clause
see
prudential
ins
benjamin
nothing
else
explain
benjamin
principle
invalid
state
action
rendered
valid
state
action
congressional
consent
surely
area
congress
permit
violate
constitution
thus
cooley
board
wardens
justice
curtis
occurred
theory
congressional
legislation
inaction
wrote
relationship
negative
commerce
clause
follows
divested
power
legislate
subject
grant
commercial
power
congress
plain
act
confer
upon
power
thus
legislate
constitution
excluded
making
law
regulating
commerce
certainly
congress
regrant
manner
reconvey
power