armco
hardesty
argued
april
decided
june
west
virginia
imposes
gross
receipts
tax
businesses
selling
tangible
property
wholesale
local
manufacturers
exempt
tax
subject
higher
manufacturing
tax
appellant
ohio
corporation
manufactures
sells
steel
products
conducted
business
west
virginia
challenged
wholesale
tax
ground
inter
alia
tax
discriminated
interstate
commerce
exemption
granted
local
manufacturers
appellee
state
tax
commissioner
rejected
challenge
circuit
reversed
grounds
turn
reversed
west
virginia
appeals
held
wholesale
gross
receipts
tax
unconstitutionally
discriminates
interstate
commerce
pp
commerce
clause
state
may
tax
transaction
incident
heavily
crosses
state
lines
occurs
entirely
within
state
face
wholesale
tax
effect
since
whether
wholesaler
subject
tax
depends
upon
whether
conducts
manufacturing
state
wholesale
tax
deemed
compensating
tax
manufacturing
wholesaling
substantially
equivalent
events
higher
manufacturing
tax
said
compensate
lighter
burden
placed
wholesalers
state
wholesale
tax
pp
moreover
two
taxes
considered
together
discrimination
interstate
commerce
persists
since
ohio
state
imposes
like
tax
manufacturers
appellant
others
state
pay
manufacturing
tax
wholesale
tax
west
virginia
sellers
pay
manufacturing
tax
appellant
need
prove
actual
discriminatory
impact
pointing
state
imposes
manufacturing
tax
results
total
burden
higher
imposed
manufacturers
rule
mean
constitutionality
west
virginia
tax
laws
depend
shifting
complexities
tax
laws
validity
taxes
imposed
taxpayer
depend
particular
operated
cf
container
america
franchise
tax
board
pp
powell
delivered
opinion
burger
brennan
white
marshall
blackmun
stevens
joined
rehnquist
filed
dissenting
opinion
post
richard
dailey
argued
cause
appellant
briefs
edward
hein
michael
rufkahr
robert
digges
assistant
attorney
general
west
virginia
argued
cause
appellee
brief
chauncey
browning
attorney
general
jack
mcclung
deputy
attorney
general
briefs
amici
curiae
urging
affirmance
filed
state
washington
kenneth
eikenberry
attorney
general
leland
johnson
timothy
malone
assistant
attorneys
general
national
conference
state
legislatures
et
al
lawrence
velvel
elaine
kaplan
stefan
tucker
justice
powell
delivered
opinion
appeal
ohio
corporation
claims
west
virginia
wholesale
gross
receipts
tax
local
manufacturers
exempt
unconstitutionally
discriminates
interstate
commerce
agree
reverse
state
judgment
upholding
tax
appellant
armco
ohio
corporation
qualified
business
west
virginia
primary
business
manufacturing
selling
steel
products
time
issue
armco
conducted
business
west
virginia
five
divisions
subdivisions
two
facilities
employees
state
three
sold
various
products
customers
state
franchisees
nonresident
traveling
salesmen
west
virginia
imposes
gross
receipts
tax
persons
engaged
business
selling
tangible
property
wholesale
code
years
armco
took
position
gross
receipts
tax
imposed
sales
made
franchisees
nonresident
salesmen
addition
local
manufactures
exempt
tax
see
armco
argued
tax
discriminated
interstate
commerce
hearing
state
tax
commissioner
appellee
determined
tax
properly
assessed
sales
issue
armco
shown
tax
discriminatory
circuit
kanawha
county
reversed
holding
nexus
sales
state
insufficient
support
imposition
tax
west
virginia
appeals
reversed
circuit
upheld
tax
viewing
armco
activities
state
unitary
business
held
taxpayer
substantial
nexus
state
taxpayer
total
tax
fairly
related
services
benefits
provided
armco
state
also
held
tax
discriminate
interstate
commerce
local
manufacturers
making
sales
state
exempt
gross
receipts
tax
paid
much
higher
manufacturing
tax
noted
probable
jurisdiction
reverse
since
hold
west
virginia
tax
discriminate
unconstitutionally
interstate
commerce
reach
armco
argument
sufficient
nexus
state
sales
issue
permit
taxation
ii
long
established
commerce
clause
force
protects
free
trade
among
boston
stock
exchange
state
tax
freeman
hewit
one
aspect
protection
state
may
discriminate
transactions
basis
interstate
element
boston
stock
exchange
supra
state
may
tax
transaction
incident
heavily
crosses
state
lines
occurs
entirely
within
state
face
gross
receipts
tax
issue
appears
effect
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
view
discrimination
favor
local
intrastate
commerce
occurred
taxpayers
manufacturing
state
subject
far
higher
tax
sale
price
view
mistaken
gross
sales
tax
imposed
armco
deemed
compensating
tax
manufacturing
tax
imposed
west
virginia
competitors
maryland
louisiana
refused
consider
tax
first
use
louisiana
gas
brought
state
complement
severance
tax
amount
imposed
gas
produced
state
severance
first
use
processing
substantially
equivalent
event
compensating
taxes
might
imposed
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
fact
manufacturing
tax
reduced
west
virginia
manufacturer
sells
goods
state
reduced
part
manufacturing
takes
place
state
makes
clear
manufacturing
tax
part
proxy
gross
receipts
tax
imposed
armco
sellers
moreover
two
taxes
considered
together
discrimination
interstate
commerce
persists
ohio
imposes
like
tax
manufacturers
every
right
armco
others
state
pay
manufacturing
tax
wholesale
tax
sellers
resident
west
virginia
pay
manufacturing
tax
example
ohio
adopt
precise
scheme
interstate
seller
pay
manufacturing
tax
gross
receipts
tax
purely
intrastate
seller
pay
manufacturing
tax
exempt
gross
receipts
tax
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
true
state
washington
appearing
amicus
curiae
points
armco
faced
situation
complains
ohio
state
imposed
tax
upon
manufacturing
west
virginia
imposed
tax
upon
wholesaling
situation
armco
bear
two
taxes
west
virginia
sellers
bear
one
result
arise
impermissible
discrimination
interstate
commerce
fair
encouragement
business
said
boston
stock
exchange
relevant
well
decision
today
prevent
structuring
tax
systems
encourage
growth
development
intrastate
commerce
industry
hold
state
may
compete
share
interstate
commerce
competition
lies
heart
free
trade
policy
hold
process
competition
state
may
discriminatorily
tax
products
manufactured
business
operations
performed
state
ordered
footnotes
years
provided
relevant
part
upon
every
person
engaging
continuing
within
state
business
selling
tangible
property
whatsoever
real
personal
hereby
levied
shall
collected
tax
equivalent
one
percent
gross
income
business
except
business
selling
wholesale
tax
shall
equal
one
percent
gross
income
business
acts
ch
west
virginia
code
provides
exemption
persons
engaged
state
manufacturing
extracting
natural
resources
selling
products
years
issue
read
follows
relevant
part
ny
person
exercising
privilege
taxable
sections
extracting
producing
natural
resources
sale
manufacturing
article
engaging
business
selling
natural
resources
manufactured
products
producers
natural
resources
manufacturers
wholesalers
jobbers
retailers
commercial
consumers
use
consumption
purchaser
business
shall
required
pay
tax
imposed
section
article
acts
ch
acts
ch
commissioner
waived
statutory
penalties
disputed
amount
found
armco
objections
good
faith
effort
interpret
substantial
question
law
app
juris
statement
west
virginia
code
imposes
manufacturing
tax
value
products
manufactured
state
value
product
measured
gross
proceeds
derived
sale
product
manufactured
part
state
sale
price
multiplied
portion
manufacturer
payroll
costs
total
costs
attributable
west
virginia
relevant
tax
imposed
every
person
engaging
continuing
within
state
business
manufacturing
compounding
preparing
sale
profit
commercial
use
article
substance
commodity
prior
tax
rate
acts
ch
see
acts
ch
one
expect
manufacturing
tax
might
larger
gross
receipts
tax
since
manufacturer
normally
benefits
greater
extent
services
provided
state
transient
wholesaler
cf
complete
auto
transit
brady
state
tax
upheld
fairly
related
services
provided
state
relied
upon
alaska
arctic
maid
case
control
statute
merely
laid
nondiscriminatory
tax
particular
kind
business
operating
freezer
ships
alaska
deemed
different
business
operating
cannery
alaska
different
fact
higher
tax
imposed
see
dispute
armco
exempt
west
virginia
manufacturers
operate
precisely
business
wholesaling
state
exemption
required
ensure
gross
receipts
tax
apply
latter
makes
clear
true
caskey
baking
virginia
latter
case
event
decided
rejected
notion
direct
burdens
interstate
commerce
disapproved
indirect
burdens
result
taxation
intrastate
commerce
constitutional
see
department
revenue
washington
association
washington
stevedoring
distinction
also
appears
governed
definition
business
taxpayer
engaged
acknowledge
recent
dismissal
want
substantial
federal
question
case
raising
inter
alia
nearly
identical
challenge
west
virginia
gross
receipts
tax
columbia
gas
transmission
rose
may
find
necessary
follow
precedent
issue
given
plenary
consideration
see
caban
mohammed
said
related
context
relevant
suggested
however
validity
gross
sales
tax
depend
whether
another
state
also
sought
impose
burden
transactions
another
state
taxed
interstate
transaction
burdensome
consequences
interstate
trade
undeniable
time
one
state
taxed
irrelevant
kind
freedom
trade
commerce
clause
generated
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
freeman
hewit
justice
rehnquist
dissenting
today
strikes
west
virginia
wholesale
gross
receipts
tax
finding
wholesale
tax
unconstitutionally
discriminates
interstate
commerce
local
manufacturers
granted
exemption
wholesale
tax
pay
manufacturing
tax
gross
manufacturing
receipts
appellant
arguments
however
effectively
rest
hypothetical
burden
might
face
another
state
levied
corresponding
tax
manufacturers
appellant
shown
taxes
paid
wholesalers
goods
higher
taxes
paid
affirm
decision
plain
west
virginia
tax
unconstitutionally
discriminatory
levied
tax
manufacturing
taxed
manufacturing
lower
rate
wholesaling
wholesaler
paying
higher
tax
case
instead
manufacturer
selling
products
wholesale
west
virginia
pays
much
higher
overall
tax
rate
wholesaler
dismisses
fact
asserting
manufacturers
formally
pay
wholesale
tax
taxing
scheme
facially
discriminatory
also
rejects
possibility
west
virginia
manufacturing
tax
incorporates
tax
otherwise
levied
wholesale
sales
neither
reasons
view
supports
invalidating
state
wholesale
tax
scheme
prior
decisions
indicate
considering
whether
tax
discriminatory
equality
purposes
competition
flow
commerce
measured
dollars
cents
legal
abstractions
halliburton
oil
well
reily
omitted
see
also
maryland
louisiana
state
tax
must
examined
practical
effect
examining
state
tax
structure
whole
see
washington
plain
west
virginia
created
tax
granting
direct
commercial
advantage
local
businesses
see
boston
stock
exchange
state
tax
transfer
tax
local
stock
sales
rate
imposed
sales
west
virginia
taxing
scheme
pay
tax
rate
value
manufactured
product
wholesalers
pay
tax
wholesale
value
thus
wholesale
level
appellant
competes
manufactured
goods
quite
likely
appellant
pays
much
less
state
taxes
fact
view
suffices
rebut
appellant
argument
state
wholesale
tax
discriminates
interstate
trade
cf
washington
supra
federal
government
federal
contractors
pay
less
tax
local
contractors
alaska
arctic
maid
local
fish
processors
paid
higher
tax
also
justifies
decision
ground
ohio
state
appellant
may
manufacture
products
sold
west
virginia
imposed
manufacturing
tax
appellant
might
possibly
pay
taxes
goods
sold
west
virginia
local
manufacturer
appellant
demonstrated
fact
higher
tax
burden
west
virginia
solely
reason
interstate
commerce
sidesteps
fact
however
borrowing
concept
employed
net
income
tax
cases
line
cases
state
tax
must
internal
consistency
takes
consideration
impact
interstate
commerce
jurisdictions
employed
tax
see
container
america
franchise
tax
board
perfectly
proper
examine
state
net
income
tax
system
hypothethical
burdens
interstate
commerce
nevertheless
form
analysis
irrelevant
examining
validity
gross
receipts
tax
system
based
manufacturing
wholesale
transactions
state
taxes
linked
exactly
activities
taxed
unnecessary
examine
hypothetical
taxing
scheme
see
interstate
commerce
unduly
burdened
see
standard
pressed
steel
washington
revenue
cf
commonwealth
edison
montana
analysis
also
employs
formalism
thought
generally
abandoned
complete
auto
transit
brady
rejected
per
se
rule
administrative
convenience
attended
former
holding
spector
motor
service
apply
similarly
realistic
approach
case
uphold
west
virginia
wholesale
tax
scheme
admittedly
tax
paid
manufacturers
imposed
manufactured
value
wholesalers
pay
tax
wholesale
value
theoretically
possible
appellant
pay
higher
amount
tax
manufacturer
happen
however
wholesale
value
three
times
manufactured
value
normal
practice
price
differential
seem
unlikely
event
appellant
failed
show
fact
pays
higher
tax
manufacturer
cf
general
motors
washington