oklahoma
tax
jefferson
lines
argued
november
decided
april
respondent
jefferson
lines
common
carrier
collect
remit
oklahoma
state
sales
tax
bus
tickets
sold
oklahoma
interstate
travel
originating
although
tickets
sold
intrastate
travel
jefferson
filed
bankruptcy
petitioner
oklahoma
tax
commission
filed
proof
claims
uncollected
taxes
bankruptcy
found
tax
inconsistent
commerce
clause
imposed
undue
burden
interstate
commerce
presented
danger
multiple
taxation
district
affirmed
appeals
also
affirmed
holding
tax
fairly
apportioned
rejecting
commission
position
bus
ticket
sale
wholly
local
transaction
justifying
state
sales
tax
ticket
full
value
reasoned
tax
indistinguishable
new
york
unapportioned
tax
interstate
busline
gross
receipts
struck
central
greyhound
lines
mealey
held
oklahoma
tax
sale
transportation
services
consistent
commerce
clause
pp
complete
auto
transit
brady
oklahoma
tax
valid
applied
activity
substantial
nexus
state
fairly
apportioned
discriminate
interstate
commerce
fairly
related
services
provided
state
activity
clearly
nexus
oklahoma
state
ticket
purchased
service
originates
pp
purpose
second
prong
complete
auto
test
ensure
state
taxes
fair
share
interstate
page
ii
transaction
properly
apportioned
tax
must
internally
externally
consistent
internal
consistency
looks
whether
tax
identical
application
every
state
place
interstate
commerce
disadvantage
compared
intrastate
commerce
failure
consistency
case
every
state
impose
tax
identical
oklahoma
tax
ticket
sales
within
state
travel
originating
sale
subject
one
state
tax
external
consistency
hand
looks
economic
justification
state
claim
upon
value
taxed
discover
whether
tax
reaches
beyond
portion
value
fairly
attributable
economic
activity
within
taxing
state
pp
taxation
income
interstate
business
issue
apportionment
disputes
often
focused
slicing
taxable
pie
among
several
taxpayer
activities
contributed
taxable
income
examining
taxation
sale
goods
however
sale
readily
viewed
discrete
event
facilitated
laws
amenities
place
sale
transaction
readily
reveal
extent
interstate
activity
affects
value
buyer
taxed
thus
taxation
sales
consistently
approved
without
division
tax
base
among
different
found
properly
measurable
gross
charge
purchase
regardless
activity
outside
taxing
jurisdiction
might
preceded
sale
might
occur
future
therefore
internally
consistent
conventional
sales
tax
long
held
externally
consistent
well
pp
sale
services
ordinarily
treated
local
state
event
readily
sale
tangible
goods
located
solely
within
state
delivery
sales
services
performance
wholly
taxing
state
justify
state
taxation
transaction
entire
gross
receipts
hands
seller
even
interstate
activity
contributes
value
service
performed
sales
performance
taxing
state
justify
state
taxation
seller
entire
gross
receipts
see
western
live
stock
bureau
revenue
case
although
service
performed
partially
within
taxing
state
buyer
subject
double
taxation
sale
services
buyer
goods
taxable
event
comprises
agreement
payment
delivery
services
taxing
state
state
claim
site
combination
combined
events
commonly
understood
suffice
sale
central
greyhound
supra
distinguished
pp
page
iii
jefferson
offers
convincing
reasons
reconsider
whether
internally
consistent
tax
sales
services
fail
external
consistency
test
lack
apportionment
raised
spectre
successive
taxation
closely
related
transaction
indicate
potential
unfairness
oklahoma
tax
sale
full
amount
fact
oklahoma
feasibly
apportion
tax
basis
mileage
new
york
required
central
greyhound
supra
sufficient
reason
conclude
tax
exceeds
oklahoma
fair
share
pp
tax
also
meets
remaining
two
prongs
complete
auto
test
argument
made
oklahoma
discriminates
enterprises
merit
argument
tax
discriminates
interstate
activity
american
trucking
associations
scheiner
distinguished
tax
also
fairly
related
taxpayer
presence
activities
state
falls
sale
takes
place
wholly
inside
oklahoma
measured
value
service
purchased
pp
souter
delivered
opinion
rehnquist
stevens
kennedy
ginsburg
joined
scalia
filed
opinion
concurring
judgment
thomas
joined
breyer
filed
dissenting
opinion
joined
oklahoma
tax
jefferson
lines
justice
souter
delivered
opinion
case
raises
question
whether
oklahoma
sales
tax
full
price
ticket
bus
travel
oklahoma
another
state
consistent
commerce
clause
art
cl
hold
oklahoma
taxes
sales
state
certain
goods
services
including
transportation
hire
okla
tit
supp
buyers
taxable
goods
services
pay
taxes
must
collected
remitted
state
sellers
respondent
jefferson
lines
minnesota
corporation
provided
bus
services
common
oklahoma
tax
jefferson
lines
carrier
oklahoma
jefferson
collect
remit
sales
taxes
tickets
sold
oklahoma
bus
travel
oklahoma
although
collect
remit
taxes
tickets
sold
oklahoma
travel
originated
terminated
within
state
jefferson
filed
bankruptcy
protection
october
petitioner
oklahoma
tax
commission
filed
proof
claims
bankruptcy
uncollected
taxes
tickets
interstate
travel
sold
jefferson
jefferson
cited
commerce
clause
objecting
claims
argued
tax
imposes
undue
burden
interstate
commerce
permitting
oklahoma
collect
percentage
full
purchase
price
tickets
interstate
bus
travel
even
though
value
derives
bus
travel
throu
tax
also
presents
danger
multiple
taxation
jefferson
claimed
state
bus
travels
providing
services
sold
oklahoma
able
impose
taxes
upon
jefferson
passengers
use
roads
bankruptcy
agreed
jefferson
district
affirmed
appeals
eighth
circuit
jefferson
lines
appeals
held
oklahoma
tax
fairly
apportioned
required
established
test
constitutionality
state
tax
interstate
commerce
see
oklahoma
tax
jefferson
lines
complete
auto
transit
brady
appeals
understood
holding
compelled
decision
central
greyhound
lines
mealey
held
unconstitutional
unapportioned
state
tax
gross
receipts
company
sold
tickets
interstate
bus
travel
appeals
rejected
commission
position
sale
bus
ticket
wholly
local
transaction
justifying
sales
tax
ticket
full
value
state
sold
reasoning
tax
indistinguishable
unapportioned
tax
gross
receipts
interstate
travel
struck
central
greyhound
granted
certiorari
reverse
ii
despite
express
grant
congress
power
regulate
commerce
among
several
art
cl
consistently
held
language
contain
negative
command
known
dormant
commerce
clause
prohibiting
certain
state
taxation
even
congress
failed
legislate
subject
quill
corp
north
dakota
northwestern
portland
cement
minnesota
hood
sons
du
mond
cf
gibbons
ogden
wheat
marshall
dictum
understood
construction
serve
commerce
clause
purpose
preventing
state
retreating
oklahoma
tax
jefferson
lines
economic
isolation
jeopardizing
welfare
nation
whole
free
place
burdens
flow
commerce
across
borders
commerce
wholly
within
borders
bear
provision
thus
reflect
central
concern
framers
immediate
reason
calling
constitutional
convention
conviction
order
succeed
new
union
avoid
tendencies
toward
economic
balkanization
plagued
relations
among
colonies
later
among
articles
confederation
wardair
canada
florida
dept
revenue
quoting
hughes
oklahoma
see
also
federalist
madison
hamilton
hamilton
cooke
ed
command
stated
easily
object
attained
however
understanding
dormant
commerce
clause
taken
turns
early
stages
see
hellerstein
hellerstein
state
taxation
ed
hereinafter
hellerstein
hellerstein
hartman
supra
held
view
interstate
commerce
wholly
immune
state
taxation
form
leloup
port
mobile
even
though
amount
tax
laid
commerce
robbins
shelby
county
taxing
see
also
cooley
board
wardens
port
philadelphia
ex
rel
society
relief
distressed
pilots
brown
maryland
wheat
position
gave
way
time
less
uncompromising
formal
approach
according
example
invalidate
state
tax
levied
gross
receipts
interstate
commerce
new
jersey
bell
telephone
state
bd
taxes
assessments
new
jersey
oklahoma
tax
jefferson
lines
meyer
wells
fargo
upon
freight
carried
interstate
commerce
case
state
freight
tax
wall
allow
tax
merely
measured
gross
receipts
interstate
commerce
long
tax
formally
imposed
upon
franchises
maine
grand
trunk
lieu
taxes
upon
taxpayer
property
express
minnesota
see
generally
lockhart
gross
receipts
taxes
interstate
transportation
communication
harv
rev
hereinafter
lockhart
dissenting
formal
approach
justice
stone
remarked
mechanical
uncertain
application
remote
actualities
value
di
santo
pennsylvania
stone
dissenting
old
formalism
began
give
way
justice
stone
opinion
western
live
stock
bureau
revenue
examined
new
mexico
franchise
tax
measured
gross
receipts
applied
receipts
advertisers
journal
produced
taxpayer
new
mexico
circulated
inside
outside
state
although
assessment
sustained
solely
prior
precedent
see
lockhart
justice
stone
added
dash
pragmatism
brief
interlude
since
become
aspiration
oklahoma
tax
jefferson
lines
quarter
law
trouble
rejecting
claim
mere
formation
contract
persons
different
insulated
receipts
taxation
western
live
stock
saw
business
preparing
printing
publishing
magazine
advertising
peculiarly
local
therefore
subject
taxation
state
within
business
operated
vexed
question
however
one
today
call
question
apportionment
whether
interstate
circulation
journal
barred
taxation
receipts
advertisements
enhanced
value
journal
wide
dissemination
rebuffing
challenge
ground
burden
interstate
commerce
remote
attenuated
light
analogous
taxation
railroad
property
justice
stone
provided
added
reason
sustaining
tax
far
value
contributed
appellants
new
mexico
business
circulation
magazine
interstate
taxed
taxed
elsewhere
value
railroad
property
taxed
locally
tax
one
form
substance
repeated
manner
lay
added
burden
interstate
distribution
magazine
oklahoma
tax
jefferson
lines
vice
statute
applied
receipts
interstate
sales
tax
includes
measure
without
apportionment
receipts
derived
activities
interstate
commerce
exaction
character
lawful
may
substance
laid
fullest
extent
goods
sold
well
manufactured
adams
mfg
storen
brief
resurgence
old
absolutism
proscribed
taxation
formally
levied
upon
interstate
commerce
see
freeman
hewit
spector
motor
service
returned
western
live
stock
multiple
taxation
rule
northwestern
portland
cement
minnesota
categorically
abandoned
formalism
complete
auto
transit
brady
overruled
spector
freeman
complete
auto
business
engaged
transporting
cars
manufactured
outside
taxing
state
dealers
within
challenged
franchise
tax
assessed
equally
gross
income
derived
transportation
hire
within
state
taxpayer
challenge
resting
solely
fact
state
taxed
privilege
engaging
interstate
commercial
activity
turned
back
sustaining
tax
explicitly
returned
prior
decisions
considered
formal
language
tax
statute
rather
practical
effect
sustained
tax
commerce
clause
challenge
tax
applied
activity
substantial
nexus
taxing
state
oklahoma
tax
jefferson
lines
fairly
apportioned
discriminate
interstate
commerce
fairly
related
services
provided
state
iii
long
settled
sale
tangible
goods
sufficient
nexus
state
sale
consummated
treated
local
transaction
taxable
state
mcgoldrick
coal
mining
upholding
tax
sale
coal
shipped
taxing
state
seller
addressing
interstate
provision
services
recently
held
state
interstate
telephone
call
originates
terminates
requisite
commerce
clause
nexus
tax
customer
purchase
call
long
call
billed
charged
service
address
paid
addressee
within
taxing
state
goldberg
supra
oklahoma
tax
falls
comfortably
within
rules
oklahoma
ticket
purchased
service
originates
facts
enough
concluding
nexus
aplenty
see
holmes
supra
indeed
taxpayer
deny
oklahoma
substantial
nexus
portion
bus
service
rather
argues
nexus
state
insufficient
oklahoma
tax
jefferson
lines
portion
travel
outside
borders
point
however
goes
second
prong
complete
auto
turn
difficult
question
case
whether
tax
properly
apportioned
within
meaning
second
prong
complete
auto
test
central
purpose
ensure
state
taxes
fair
share
interstate
transaction
goldberg
supra
principle
fair
share
lineal
descendant
western
live
stock
prohibition
multiple
taxation
threatened
whenever
one
state
act
overreaching
combines
possibility
another
state
claim
fair
share
value
taxed
portion
value
one
state
exceeded
fair
share
taxed
state
properly
laying
claim
decade
assessed
threat
malapportionment
asking
whether
tax
internally
consistent
whether
externally
consistent
well
see
container
supra
internal
consistency
preserved
imposition
tax
identical
one
question
every
state
add
burden
interstate
commerce
intrastate
commerce
also
bear
test
asks
nothing
degree
economic
reality
reflected
tax
simply
looks
structure
tax
issue
see
whether
identical
application
every
state
union
place
interstate
commerce
disadvantage
compared
commerce
intrastate
failure
internal
consistency
shows
matter
law
state
attempting
take
fair
share
taxes
interstate
transaction
since
allowing
tax
one
state
place
interstate
commerce
mercy
remaining
might
impose
identical
tax
oklahoma
tax
jefferson
lines
see
gwin
white
prince
failure
case
however
every
state
impose
tax
identical
oklahoma
tax
ticket
sales
within
state
travel
originating
sale
subject
one
state
tax
external
consistency
hand
looks
logical
consequences
cloning
economic
justification
state
claim
upon
value
taxed
discover
whether
state
tax
reaches
beyond
portion
value
fairly
attributable
economic
activity
within
taxing
state
see
goldberg
supra
container
supra
threat
real
multiple
taxation
though
literally
identical
statutes
may
indicate
state
impermissible
overreaching
less
tidy
world
real
taxation
turn
length
oklahoma
tax
jefferson
lines
reviewing
sales
taxes
fair
share
however
set
different
course
sale
goods
readily
viewed
discrete
event
facilitated
laws
amenities
place
sale
transaction
readily
reveal
extent
completed
anticipated
interstate
activity
affects
value
buyer
taxed
therefore
consistently
approved
taxation
sales
without
division
tax
base
among
different
instead
held
taxes
properly
measurable
gross
charge
purchase
regardless
activity
outside
taxing
jurisdiction
might
preceded
sale
might
occur
future
see
mcgoldrick
coal
mining
rule
even
parties
sales
contract
specifically
contemplated
interstate
movement
goods
either
immediately
transfer
ownership
see
wardair
canada
florida
dept
revenue
upholding
sales
tax
airplane
fuel
state
tax
utah
pacific
cast
iron
pipe
per
curiam
upholding
tax
sale
contemplated
purchaser
interstate
shipment
goods
immediately
sale
sale
held
activity
subject
state
taxing
power
long
taxation
discriminat
obstruc
interstate
commerce
berwindwhite
found
sufficient
safeguard
risk
impermissible
multiple
taxation
sale
fact
consummated
oklahoma
tax
jefferson
lines
one
state
put
necessary
condition
imposing
tax
occurrence
local
activity
delivery
goods
within
state
upon
purchase
consumption
ibid
conceived
sales
tax
coal
example
repeated
coal
imagined
ever
delivered
two
conversely
held
sales
tax
validly
imposed
purchaser
already
obtained
title
goods
shipped
outside
taxing
state
taxing
state
common
carrier
mcleod
dilworth
seller
case
selling
outside
taxing
state
words
conception
common
sales
tax
goods
operating
transfer
ownership
possession
particular
time
place
insulated
buyer
threat
taxation
transaction
deriving
rule
covering
taxation
buyer
sales
goods
course
oblivious
possibility
successive
taxation
related
events
stream
commerce
cases
implicit
understanding
commerce
clause
forbid
actual
assessment
succession
taxes
different
distinct
events
tangible
object
flows
along
thus
truism
sales
tax
buyer
preclude
tax
seller
upon
income
earned
sale
constitutional
trouble
inherent
imposition
sales
tax
state
delivery
customer
even
though
state
origin
thing
sold
may
assessed
property
severance
tax
see
supra
cf
commonwealth
edison
montana
upholding
severance
tax
coal
mined
within
taxing
state
light
settled
treatment
taxes
sales
goods
successive
taxes
related
oklahoma
tax
jefferson
lines
stream
commerce
fair
say
taxable
event
consummated
sale
goods
found
properly
treated
unique
internally
consistent
conventional
sales
tax
long
held
externally
consistent
well
sale
services
ordinarily
treated
local
state
event
readily
sale
tangible
goods
located
solely
within
state
delivery
cf
goldberg
sweet
although
decisional
law
sales
services
less
developed
sales
goods
one
category
cases
dealing
taxation
gross
sales
receipts
hands
seller
services
supports
view
taxable
event
wholly
local
thus
held
entire
gross
receipts
derived
sales
services
performed
wholly
one
state
taxable
state
notwithstanding
contract
performance
services
entered
across
state
lines
customers
reside
outside
taxing
state
western
live
stock
bureau
revenue
already
noted
even
interstate
circulation
contributes
value
magazine
advertising
purchased
customer
held
commerce
clause
preclude
tax
full
value
state
publication
services
performed
upon
tangible
items
retrieved
delivered
customers
business
performing
services
may
taxed
full
gross
receipts
services
performed
wholly
within
taxing
state
department
treasury
ind
mfg
interstate
activity
may
essential
substantial
portion
value
services
first
case
essential
performance
services
second
sales
oklahoma
tax
jefferson
lines
least
partial
performance
taxing
state
justify
state
taxation
transaction
entire
gross
receipts
hands
seller
analogy
sometimes
drawn
sales
gross
receipts
taxes
see
international
harvester
department
treasury
see
norton
department
revenue
reason
suppose
different
apportionment
feasible
required
tax
falls
seller
buyer
cases
gross
receipts
sales
services
include
one
falling
quite
different
category
however
decision
taxpayer
relies
analogy
said
control
resolution
case
us
decided
central
greyhound
lines
mealey
striking
new
york
gross
receipts
tax
transportation
services
imposed
without
apportionment
total
receipts
new
york
sales
bus
services
almost
half
actually
provided
carriage
neighboring
new
jersey
pennsylvania
held
statute
fatally
flawed
failure
apportion
taxable
receipts
proportions
miles
traveled
various
bore
total
similarity
central
greyhound
case
course
striking
assumption
economic
significance
gross
receipts
tax
indistinguishable
tax
sales
appeals
held
similar
mileage
apportionment
required
see
taxpayer
argues
however
think
central
greyhound
provides
wrong
analogy
answering
sales
tax
apportionment
question
sure
two
cases
involve
identical
services
apportionment
mileage
per
state
equally
feasible
two
diverge
crucially
identity
taxpayers
consequent
opportunities
understood
exist
oklahoma
tax
jefferson
lines
multiple
taxation
taxpayer
central
greyhound
rest
simply
mathematical
administrative
feasibility
mileage
apportionment
express
understanding
exposed
taxation
new
jersey
pennsylvania
portions
receipts
new
york
taxing
entirety
thus
understood
gross
receipts
tax
simply
variety
tax
income
required
apportioned
reflect
location
various
interstate
activities
earned
understanding
presumably
reason
central
greyhound
said
nothing
arguably
local
character
levy
sales
transaction
instead
heeded
warning
rivilege
taxes
requiring
percentage
gross
receipts
interstate
transportation
sustained
imposed
wherever
interstate
activity
occurs
contrast
tax
falls
buyer
services
subject
double
taxation
sale
services
buyer
goods
taxable
event
comprises
agreement
payment
delivery
services
taxing
state
state
claim
site
combination
economic
activity
represented
receipt
ticket
consumption
form
commencement
partial
provision
transportation
thus
closely
resembles
delivery
goods
within
state
upon
purchase
consumption
especially
given
full
consumption
use
purchased
goods
within
taxing
state
never
condition
taxing
sale
oklahoma
tax
jefferson
lines
goods
although
taxpayer
seeks
discount
resemblances
arguing
sale
occur
delivery
made
nothing
caselaw
supports
view
delivery
made
services
provided
time
space
separate
sale
occurs
moment
delivery
state
segment
transportation
complete
analysis
lose
touch
common
understanding
sale
see
goldberg
combined
events
payment
ticket
delivery
present
commencement
trip
commonly
understood
suffice
sale
sum
sales
taxation
open
double
taxation
analysis
central
greyhound
turned
decision
control
classify
oklahoma
tax
standard
taxes
sales
goods
taxes
less
complicated
sales
services
however
two
questions
may
helpfully
considered
although
sale
partial
delivery
duplicated
taxable
event
state
multiple
taxation
identical
tax
thus
precluded
possibility
successive
taxation
closely
related
transaction
indicate
potential
unfairness
oklahoma
tax
full
amount
sale
answer
question
possibility
apportioning
mileage
sufficient
reason
conclude
tax
exceeds
fair
share
state
sale
oklahoma
tax
jefferson
lines
example
face
oklahoma
sales
tax
texas
levy
sustainable
apportioned
gross
receipts
tax
texas
portion
travel
oklahoma
city
dallas
interstate
travel
exposed
multiple
taxation
sense
different
coal
producer
may
taxed
first
point
severance
montana
customer
may
later
taxed
upon
purchase
new
york
multiple
taxation
placed
upon
interstate
commerce
confluence
taxes
structural
evil
flows
either
tax
individually
rather
accidental
incident
interstate
commerce
subject
two
different
taxing
jurisdictions
lockhart
see
moorman
mfg
oklahoma
tax
jefferson
lines
taxpayer
made
case
oklahoma
tax
jefferson
lines
oklahoma
sales
tax
exposes
buyer
ticket
oklahoma
travel
another
state
multiple
taxation
taxes
imposed
upon
passengers
passage
since
use
tax
equivalent
consumption
services
generally
levied
compensate
taxing
state
incapacity
reach
corresponding
sale
commonly
paired
sales
tax
see
holmes
boston
stock
exchange
state
tax
henneford
silas
mason
applicable
sales
tax
paid
subject
credit
tax
paid
since
use
tax
comply
commerce
clause
requirements
tax
scheme
apply
differently
goods
services
purchased
purchased
domestically
presumably
apply
another
state
sales
tax
previously
paid
apply
subject
credit
payment
either
event
oklahoma
ticket
purchaser
free
multiple
taxation
true
oklahoma
offered
provide
credit
related
taxes
paid
elsewhere
taxing
sales
oklahoma
may
rely
upon
merely
practical
consequence
structure
use
taxes
generally
based
upon
primacy
taxes
sales
use
goods
taxed
extent
prior
sale
escaped
taxation
indeed
district
columbia
impose
sales
use
taxes
permit
credit
exemption
similar
taxes
paid
see
hellerstein
hellerstein
tax
guide
one
state
summarized
provisions
force
credit
provisions
create
national
system
first
state
purchase
use
imposes
tax
thereafter
state
taxes
transaction
unless
prior
tax
oklahoma
tax
jefferson
lines
imposed
tax
rate
prior
taxing
state
less
case
subsequent
taxing
state
imposes
tax
measured
differential
rate
kss
transportation
baldwin
tax
oklahoma
tax
jefferson
lines
oklahoma
tax
jefferson
lines
turn
remaining
two
portions
complete
auto
test
require
tax
must
discriminate
interstate
commerce
must
fairly
related
services
provided
state
oklahoma
tax
meets
demands
oklahoma
tax
jefferson
lines
state
may
impose
tax
discriminates
interstate
commerce
providing
direct
commercial
advantage
local
business
northwestern
portland
cement
minnesota
see
also
american
trucking
scheiner
thus
barred
discriminating
foreign
enterprises
competing
local
businesses
see
scheiner
supra
discriminating
commercial
activity
occurring
outside
taxing
state
see
boston
stock
exchange
state
tax
argument
made
oklahoma
discriminates
enterprises
merit
argument
tax
discriminates
interstate
activity
argument
proffered
jefferson
amicus
greyhound
lines
largely
rewriting
apportionment
challenge
rejected
response
needs
reiteration
see
brief
respondent
brief
greyhound
lines
amicus
curiae
jefferson
takes
additional
position
however
oklahoma
discriminates
travel
taxing
ticket
full
rate
regardless
whether
ticket
relates
route
entirely
within
oklahoma
travel
percent
within
oklahoma
brief
respondent
making
point
amicus
greyhound
invokes
decision
scheiner
struck
pennsylvania
flat
tax
trucks
traveling
state
plainly
discriminatory
case
point
scheiner
held
flat
tax
trucks
privilege
using
pennsylvania
roads
discriminated
interstate
travel
imposing
cost
per
mile
upon
trucks
far
exceeding
cost
per
mile
borne
local
trucks
generally
traveled
miles
pennsylvania
roads
ibid
tax
differs
oklahoma
tax
jefferson
lines
one
scheiner
however
imposed
upon
use
state
roads
upon
freedom
purchase
mcleod
dilworth
however
complementary
goals
sales
use
taxes
may
taxable
event
one
sale
service
buyer
enjoyment
privilege
using
oklahoma
roads
since
oklahoma
facilitates
purchases
services
equally
intrastate
interstate
travelers
buyers
pay
tax
rate
value
purchases
see
holmes
cf
scheiner
supra
amount
pennsylvania
taxes
owed
trucker
vary
directly
proxy
value
obtained
state
thus
even
dividing
oklahoma
sales
taxes
miles
traveled
produces
average
higher
figure
interstate
trips
sold
sale
wholly
domestic
journey
discrimination
interstate
travel
miles
traveled
within
state
simply
relevant
proxy
benefit
conferred
upon
parties
sales
transaction
tax
sale
tangible
goods
potential
interstate
movement
sale
bearing
reason
sales
tax
see
wardair
canada
supra
upholding
sales
tax
airplane
fuel
cf
commonwealth
edison
montana
severance
tax
oklahoma
tax
sale
transportation
begin
state
imposes
duty
equally
valued
purchases
regardless
whether
purchase
prompts
interstate
intrastate
movement
discrimination
interstate
commerce
finally
commerce
clause
demands
fair
relation
tax
benefits
conferred
upon
taxpayer
state
see
goldberg
oklahoma
tax
jefferson
lines
holmes
supra
commonwealth
edison
supra
taxpayer
argues
tax
fails
final
prong
buyer
benefits
taxing
state
occur
portion
journey
takes
place
oklahoma
taxpayer
misunderstands
import
last
requirement
fair
relation
prong
complete
auto
requires
detailed
accounting
services
provided
taxpayer
account
activity
taxed
indeed
state
limited
offsetting
public
costs
created
taxed
activity
event
taxable
proceeds
tax
may
ordinarily
used
purposes
unrelated
taxable
event
interstate
commerce
may
thus
made
pay
fair
share
state
expenses
contribute
cost
providing
governmental
services
including
services
arguably
receives
direct
benefit
goldberg
supra
quoting
commonwealth
edison
supra
emphasis
original
bus
terminal
may
catch
fire
sale
robbery
may
foiled
buyer
getting
ticket
police
fire
protection
along
usual
usually
forgotten
advantages
conferred
state
maintenance
civilized
society
justifications
enough
imposition
tax
see
ibid
complete
auto
fourth
criterion
asks
measure
tax
reasonably
related
taxpayer
presence
activities
state
see
commonwealth
edison
supra
already
said
shows
demand
satisfied
tax
falls
sale
takes
place
wholly
inside
oklahoma
measured
value
service
purchased
oklahoma
tax
jefferson
lines
iv
oklahoma
tax
sale
transportation
services
contravene
commerce
clause
judgment
appeals
reversed
accordingly
case
remanded
proceedings
consistent
opinion
ordered
footnotes
parties
stipulated
dispute
concerns
taxes
jefferson
sales
tickets
travel
starting
oklahoma
ending
another
state
app
tr
oral
arg
commission
seek
recover
taxes
tickets
sold
oklahoma
travel
wholly
outside
state
travel
routes
originating
terminating
oklahoma
accordingly
validity
taxes
us
follow
standard
usage
gross
receipts
taxes
gross
receipts
sales
payable
seller
contrast
sales
taxes
also
levied
gross
receipts
sales
payable
buyer
although
collected
seller
remitted
taxing
entity
hartman
federal
limitations
state
local
taxation
indeed
temporarily
adhered
additional
distinction
taxes
upon
interstate
commerce
struck
case
state
freight
tax
taxes
upon
gross
receipts
commerce
upheld
term
state
tax
railway
gross
receipts
wall
nice
distinction
abandoned
prior
new
jersey
bell
case
philadelphia
southern
pennsylvania
although
new
york
tax
reached
gross
receipts
ticket
sales
within
new
york
state
murphy
dissenting
majority
makes
mention
fact
additional
gross
receipts
tax
imposed
upon
interstate
bus
line
course
respect
constitutional
strictures
thus
example
texas
tax
bus
company
full
value
bus
service
oklahoma
city
dallas
ticket
sold
oklahoma
tax
among
things
internally
inconsistent
texas
impose
tax
upon
bus
company
measured
portion
gross
receipts
reflecting
instate
travel
impose
taxes
interstate
journeys
alike
event
texas
chose
limit
burden
successive
taxes
attributable
transaction
combining
apportioned
gross
receipts
tax
credit
sales
taxes
paid
texas
example
give
equal
treatment
service
texas
purchased
subject
sales
tax
another
state
granting
credit
sales
taxes
paid
state
see
henneford
silas
mason
upholding
use
tax
provided
credit
sales
taxes
paid
state
halliburton
oil
well
cementing
reily
qual
treatment
oklahoma
tax
jefferson
lines
taxpayers
similarly
situated
condition
precedent
valid
use
tax
goods
imported
maryland
louisiana
striking
louisiana
first
use
tax
imported
gas
pattern
credits
exemptions
allowed
statute
undeniably
violates
principle
equality
tyler
pipe
industries
washington
state
dept
revenue
striking
washington
gross
receipts
wholesaling
tax
exempting
manufacturers
see
also
boston
stock
exchange
state
tax
although
held
state
imposing
apportioned
gross
receipts
tax
grants
credit
sales
taxes
paid
must
also
extend
credit
sales
taxes
paid
see
associated
industries
mo
lohman
nn
slip
nn
halliburton
supra
brennan
concurring
silas
mason
supra
see
also
williams
vermont
noted
equality
treatment
interstate
intrastate
activity
common
theme
among
paired
compensating
tax
schemes
passed
constitutional
muster
see
boston
stock
exchange
supra
indeed
never
upheld
tax
face
substantiated
charge
provided
credits
taxpayer
payment
taxes
failed
extend
credit
payment
equivalent
taxes
contrary
upholding
tax
schemes
providing
credits
taxes
paid
occasioned
transaction
often
pointed
concomitant
credit
provisions
taxes
paid
supporting
conclusion
particular
tax
passed
muster
treated
taxpayers
alike
see
itel
containers
huddleston
slip
holmes
mcnamara
taxing
scheme
fairly
apportioned
provides
credit
use
tax
sales
taxes
paid
general
trading
state
tax
iowa
silas
mason
supra
general
requirement
equal
treatment
thus
amply
clear
precedent
express
opinion
need
equal
treatment
credit
allowed
payment
taxes
third
party
see
darnell
indiana
justice
breyer
reject
review
tax
general
sales
tax
principles
favor
analogy
sales
gross
receipts
taxes
dissent
view
without
practical
difference
post
although
dissenting
opinion
rightly
counsels
adoption
purely
formal
distinctions
economic
equivalence
alone
similarly
touchstone
commerce
clause
jurisprudence
decisions
reconciled
view
two
taxes
must
inevitably
equated
purposes
constitutional
analysis
virtue
fact
ultimately
pass
ed
along
customer
calculated
similar
fashion
ibid
indeed
case
example
dismiss
successive
taxation
extraction
sale
income
sale
coal
consistent
commerce
clause
prohibition
multiple
taxation
justice
breyer
opinion
illuminates
difference
view
suggestion
post
disagreement
turns
differing
assessments
force
competing
analogies
analogy
central
greyhound
derives
strength
characterizing
tax
falling
interstate
travel
post
transportation
post
analogy
prior
cases
taxing
sales
goods
services
derives
force
identifying
taxpayer
categorizing
tax
value
uniform
rule
governing
taxation
occasion
generally
understood
sales
transaction
significance
taxpayer
identity
indeed
central
longstanding
recognition
structural
differences
permit
successive
taxation
incident
multiple
taxing
jurisdictions
decision
today
latest
example
recognition
brings
us
close
simplicity
conceptual
distinction
sales
income
taxation
likely
allow
oklahoma
tax
jefferson
lines
justice
scalia
justice
thomas
joins
concurring
judgment
agree
conclusion
oklahoma
sales
tax
facially
discriminate
interstate
commerce
see
ante
seems
demand
certify
compliance
negative
commerce
clause
negative
negates
state
regulation
commerce
also
appear
constitution
see
amerada
hess
director
division
taxation
new
jersey
department
treasury
scalia
concurring
judgment
tyler
pipe
industries
washington
state
dept
revenue
scalia
concurring
part
dissenting
part
apply
remainder
eminently
unhelpful
test
complete
auto
transit
brady
real
commerce
clause
congress
shall
power
regulate
commerce
among
several
art
congress
make
judgment
interstate
commerce
must
immunized
certain
sorts
nondiscriminatory
state
action
judgment
may
embrace
oklahoma
tax
jefferson
lines
imponderables
much
value
fairly
attributable
economic
activity
within
taxing
state
constitutes
fair
relation
tax
benefits
conferred
upon
taxpayer
state
ante
emphases
added
see
tyler
pipe
supra
look
forward
day
complete
auto
take
rightful
place
part
ii
opinion
among
useless
discarded
tools
jurisprudence
oklahoma
tax
jefferson
lines
justice
breyer
justice
joins
dissenting
despite
lucid
thorough
discussion
relevant
law
unable
join
conclusion
one
simple
reason
like
judges
appeals
believe
tax
issue
tax
held
unconstitutional
central
greyhound
lines
mealey
relevant
purposes
identical
cases
involve
taxes
imposed
upon
interstate
bus
transportation
neither
case
state
apportion
tax
avoid
taxing
portion
interstate
activity
performed
find
distinguishing
features
hence
hold
tax
us
violates
constitution
reasons
set
forth
central
greyhound
central
greyhound
considered
tax
imposed
state
new
york
utilities
business
new
york
tax
called
mergency
tax
furnishing
utility
services
murphy
dissenting
quoting
new
york
tax
law
tax
equal
two
per
centum
gross
income
defined
include
receipts
received
reason
sale
made
new
york
new
york
taxing
authorities
applied
tax
gross
receipts
oklahoma
tax
jefferson
lines
sales
new
york
bus
transportation
new
york
city
cities
upstate
new
york
routes
cut
across
new
jersey
pennsylvania
portion
trips
accounted
percent
total
mileage
justice
frankfurter
wrote
central
greyhound
interstate
commerce
state
seeking
reach
real
question
whether
state
exacting
constitutionally
fair
demand
aspect
interstate
commerce
state
bears
special
relation
ibid
nature
unapportioned
gross
receipts
tax
makes
interstate
transportation
bear
fair
share
cost
local
government
whose
protection
enjoys
quoting
freeman
hewit
noted
new
jersey
pennsylvania
claim
right
make
appropriately
apportioned
claims
substantial
part
business
appellant
afford
protection
see
principle
precedent
claim
denied
allow
new
york
impose
tax
gross
receipts
entire
mileage
within
new
york
well
without
subject
interstate
commerce
unfair
burden
taxed
portions
revenue
give
protection
portions
well
state
oklahoma
tax
jefferson
lines
tax
us
bears
uncanny
resemblance
new
york
tax
oklahoma
statute
applied
ransportation
common
carriers
imposes
excise
tax
gross
receipts
gross
proceeds
sale
made
oklahoma
okla
tit
supp
emphasis
added
new
york
statute
imposed
tax
receipts
received
reason
sale
made
new
york
see
supra
emphasis
added
oklahoma
imposes
tax
total
value
trips
large
portion
may
take
place
new
york
imposed
tax
total
value
trips
large
portion
took
place
new
york
made
effort
apportion
tax
reflect
comparative
cost
value
portions
trips
neither
oklahoma
one
find
critical
difference
language
two
statutes
differs
slightly
oklahoma
calls
statute
excise
tax
levie
tax
upon
sales
transportation
new
york
called
tax
mergency
tax
services
levied
tax
gross
income
defined
include
receipts
sale
linguistic
difference
however
significant
majority
properly
recognizes
purely
formal
differences
terminology
make
constitutional
difference
ante
instances
state
imposes
tax
gross
receipts
measured
sales
taxes
seem
practical
effect
inherently
interstate
bus
transportation
activity
central
greyhound
willing
look
new
york
formal
labels
mergency
tax
services
gross
income
tax
substance
tax
oklahoma
tax
jefferson
lines
gross
receipts
sales
majority
sees
number
reasons
result
different
central
greyhound
think
persuasive
first
majority
points
new
york
law
required
seller
bus
company
pay
tax
whereas
oklahoma
law
says
tax
shall
paid
consumer
user
vendor
okla
tit
supp
difference
leads
majority
characterize
former
gross
receipts
tax
latter
constitutionally
distinguishable
sales
tax
difference
however
seems
formal
practical
difference
oklahoma
law
makes
bus
company
vendor
principal
officer
personally
liable
tax
whether
collect
customer
ibid
oklahoma
far
tell
never
tried
collect
tax
directly
customer
event
statute
tells
customer
pay
tax
state
vendor
ibid
upshot
practical
matter
respect
taxes
state
calculate
tax
bill
multiplying
rate
times
gross
receipts
sales
bus
company
pay
tax
bill
company
pass
tax
along
customer
second
majority
believes
case
presents
significantly
smaller
likelihood
central
greyhound
portions
bus
trip
taxed
give
protection
portions
well
state
central
greyhound
least
hint
opinion
taxable
event
oklahoma
tax
attaches
interstate
transportation
passengers
sale
bus
ticket
combined
perhaps
transportation
state
line
see
ante
taxable
event
comprises
agreement
payment
delivery
oklahoma
tax
jefferson
lines
services
taxing
state
thus
majority
suggests
tax
transportation
opposed
sale
bus
ticket
different
state
might
successive
ante
double
taxation
constitutionally
relevant
way
ibid
see
ante
state
claim
site
combination
concede
oklahoma
tax
kind
envisioned
namely
one
tax
bus
company
privilege
selling
tickets
whether
tax
pass
constitutional
muster
depend
upon
practical
effects
suggest
tax
constitutional
simply
lends
recharacterizing
taxable
event
sale
ignore
economic
reality
sales
tax
framed
percentage
ticket
price
seems
clear
activity
oklahoma
intends
tax
transportation
passengers
kind
conduct
like
selling
tickets
event
majority
seem
believe
oklahoma
taxing
something
bus
transportation
seems
acknowledge
risk
multiple
taxation
creates
ingenious
set
taxing
rules
designed
show
state
imposes
say
gross
receipts
tax
share
bus
ticket
sales
likely
grant
credit
oklahoma
sales
tax
unless
forced
citizens
pay
sales
tax
gross
receipts
tax
one
might
said
central
greyhound
instead
enforcing
apportionment
requirement
simply
said
one
state
like
new
york
imposes
gross
receipts
tax
receipts
received
reason
sale
made
state
state
trying
tax
gross
receipts
share
bus
ticket
sales
might
give
kind
credit
difficulties
approach
lie
complexity
inability
foresee
ways
oklahoma
tax
jefferson
lines
might
effectively
tax
portion
journey
also
taxed
oklahoma
rules
traveler
buys
ticket
oklahoma
still
threatened
duplicative
tax
state
impose
sales
tax
transportation
thus
offer
credit
sales
tax
paid
oklahoma
even
constitutional
problem
remain
namely
oklahoma
imposing
unapportioned
tax
portion
travel
outside
state
new
york
finally
majority
finds
support
goldberg
sweet
case
permitted
illinois
tax
interstate
telephone
calls
originated
terminated
state
however
goldberg
careful
distinguish
cases
dealing
movement
large
physical
objects
identifiable
routes
practicable
keep
track
distance
actually
traveled
within
taxing
state
listed
central
greyhound
one
cases
telephone
service
goldberg
said
differed
movement
kind
issue
central
greyhound
least
arguably
service
consumed
wholly
within
one
state
possibly
two
call
charged
service
address
paid
addressee
regardless
whether
telephones
buses
alike
different
goldberg
purport
modify
central
greyhound
majority
event
goldberg
said
tax
issue
credited
taxpayers
similar
taxes
assessed
ultimately
may
differ
majority
simply
assess
differently
comparative
force
two
competing
analogies
majority
finds
determinative
case
law
concerning
sales
taxes
applied
sale
goods
cases
example
permit
one
oklahoma
tax
jefferson
lines
state
impose
severance
tax
another
sales
tax
physical
item
say
coal
view
however
analogy
sales
taxes
strong
analogy
tax
issue
central
greyhound
tax
us
tax
imposed
upon
product
made
different
state
consumed
different
state
made
ingredients
come
different
state
moved
interstate
commerce
rather
tax
imposed
upon
interstate
travel
essence
interstate
commerce
fairly
obvious
effort
tax
portion
interstate
activity
revenue
reasonably
reflects
component
goldberg
sweet
supra
reaffirm
central
greyhound
principle
even
requires
different
treatment
inherently
interstate
service
interstate
transportation
denies
possibility
single
formal
constitutional
rule
sales
taxes
appeals
wrote
classic
instance
unapportioned
tax
upon
interstate
commerce
jefferson
lines
view
right
respectfully
dissent
page