goldberg
sweet
argued
october
decided
january
light
recent
technological
changes
creating
billions
possible
electronic
paths
interstate
telephone
call
take
one
point
another
paths
often
indirect
typically
bear
relation
state
boundaries
virtually
impossible
trace
record
illinois
passed
telecommunications
excise
tax
act
tax
act
inter
alia
imposes
tax
gross
charges
interstate
telecommunications
originated
terminated
state
charged
illinois
service
address
regardless
particular
call
billed
paid
provides
credit
taxpayer
upon
proof
another
state
taxed
call
requires
telecommunications
retailers
like
appellant
gte
sprint
communications
corporation
sprint
collect
tax
consumers
illinois
trial
held
tax
violates
commerce
clause
federal
constitution
class
action
brought
appellant
illinois
residents
subject
paid
tax
appellee
director
state
department
revenue
various
telephone
carriers
including
sprint
director
however
state
reversed
ruling
tax
satisfies
test
set
forth
complete
auto
transit
brady
progeny
determining
compliance
commerce
clause
parties
concede
tax
satisfies
first
prong
complete
auto
test
applied
activity
substantial
nexus
illinois
held
illinois
tax
violate
commerce
clause
since
satisfies
final
three
prongs
complete
auto
test
pp
tax
fairly
apportioned
internally
consistent
since
structured
every
state
impose
identical
tax
interstate
phone
calls
charged
service
address
one
state
tax
call
accordingly
multiple
taxation
result
tax
also
externally
consistent
even
though
assessed
gross
charges
interstate
activity
since
reasonably
limited
business
activity
triggers
taxable
event
light
practical
economic
effects
interstate
activity
assessed
individual
consumer
collected
retailer
accompanies
retail
purchase
interstate
call
tax
economic
effect
like
sales
tax
reasonably
reflects
way
consumers
purchase
interstate
calls
permissibly
based
gross
charges
even
though
retail
purchase
triggers
simultaneous
activity
several
purely
local
event
moreover
risk
multiple
taxation
low
since
two
types
state
like
illinois
taxes
interstate
calls
billed
address
state
taxes
calls
billed
paid
state
substantial
enough
nexus
tax
interstate
call
event
actual
multiple
taxation
precluded
tax
act
credit
provision
furthermore
apportionment
formula
based
mileage
geographic
division
interstate
calls
produce
insurmountable
administrative
technical
barriers
since
calls
involve
intangible
movement
electronic
impulses
vast
computerized
networks
pp
tax
discriminate
interstate
commerce
allocating
larger
share
burden
interstate
calls
since
burden
falls
consumers
rather
consumers
since
unlike
mileage
state
highways
exact
path
thousands
electronic
signals
neither
traced
recorded
american
trucking
scheiner
distinguished
pp
tax
fairly
related
services
state
provides
benefit
taxpayers
services
limited
provided
telecommunications
equipment
used
interstate
calls
also
include
ability
subscribe
telephone
service
rent
telephone
equipment
address
within
state
well
police
fire
protection
general
services
pp
marshall
delivered
opinion
rehnquist
brennan
white
blackmun
kennedy
joined
part
stevens
joined
parts
iii
joined
stevens
post
post
filed
opinions
concurring
part
concurring
judgment
scalia
filed
opinion
concurring
judgment
post
together
gte
sprint
communications
sweet
director
illinois
department
revenue
et
also
appeal
walter
smith
argued
cause
appellants
briefs
appellants
goldberg
et
al
john
roberts
john
jacobs
william
clark
laura
digiantonio
richard
wiley
robert
weinberg
filed
briefs
appellant
gte
sprint
communications
andrew
frey
argued
cause
appellees
brief
neil
hartigan
attorney
general
illinois
robert
ruiz
solicitor
general
terry
moritz
special
assistant
attorney
general
alan
fn
william
lane
filed
brief
national
taxpayers
union
amicus
curiae
urging
reversal
briefs
amici
curiae
urging
affirmance
filed
national
conference
state
legislatures
et
al
benna
ruth
solomon
joyce
holmes
benjamin
james
flug
martin
lobel
mci
telecommunications
frederic
lane
william
barker
walter
nagel
justice
marshall
delivered
opinion
appeal
must
decide
whether
tax
interstate
telecommunications
imposed
state
illinois
violates
commerce
clause
hold
cases
come
us
backdrop
massive
technological
legal
changes
telecommunications
industry
years
ago
interstate
telephone
calls
relayed
electric
wires
transferred
human
operators
working
switchboards
days
past
today
computerized
network
electronic
paths
transmits
thousands
electronic
signals
per
minute
complex
system
microwave
radios
fiber
optics
satellites
cables
doj
report
brief
mci
telecommunications
corporation
amicus
curiae
fully
connected
network
offers
billions
paths
one
point
another
doj
report
direct
path
full
working
efficiently
computer
system
instantly
activates
another
path
signals
may
even
change
paths
middle
telephone
call
without
perceptible
interruption
brief
national
conference
state
legislatures
et
al
amici
curiae
thus
path
taken
electronic
signals
often
indirect
typically
bears
relation
state
boundaries
number
possible
paths
nature
electronic
signals
system
computerized
switching
make
virtually
impossible
trace
record
actual
paths
taken
electronic
signals
create
individual
telephone
call
explosion
new
telecommunications
technologies
breakup
monopoly
led
number
revise
taxes
impose
telecommunications
industry
illinois
passed
illinois
telecommunications
excise
tax
act
tax
act
rev
ch
tax
act
imposes
tax
gross
charge
interstate
telecommunications
originated
terminated
illinois
hereinafter
charged
illinois
service
address
regardless
telephone
call
billed
paid
tax
act
imposes
identical
tax
intrastate
telecommunications
order
prevent
actual
taxation
tax
act
provides
credit
taxpayer
upon
proof
taxpayer
paid
tax
another
state
telephone
call
triggered
illinois
tax
facilitate
collection
tax
act
requires
telecommunications
retailers
like
appellant
gte
sprint
communications
corporation
sprint
collect
tax
consumer
charged
call
service
address
eight
months
tax
act
passed
jerome
goldberg
robert
mctigue
illinois
residents
subject
paid
telecommunications
taxes
retailers
filed
class
action
complaint
circuit
cook
county
illinois
named
defendants
thomas
johnson
director
department
revenue
state
illinois
director
various
telephone
carriers
including
sprint
complaint
alleged
tax
act
violates
commerce
clause
constitution
sprint
director
seeking
declaration
tax
act
unconstitutional
commerce
clause
director
filed
motion
summary
judgment
sprint
carriers
sprint
responded
motion
summary
judgment
director
goldberg
mctigue
turn
filed
motion
summary
judgment
director
sprint
briefing
hearing
trial
declared
unconstitutional
found
complete
auto
transit
brady
progeny
control
litigation
test
originated
complete
auto
state
tax
withstand
scrutiny
commerce
clause
tax
applied
activity
substantial
nexus
taxing
state
fairly
apportioned
discriminate
interstate
commerce
fairly
related
services
provided
state
view
trial
tax
act
satisfy
last
three
prongs
complete
auto
test
illinois
attempting
tax
entire
cost
interstate
act
takes
place
partially
illinois
tax
terms
fairly
apportioned
discriminates
interstate
commerce
related
services
provided
illinois
reasons
act
must
fail
goldberg
johnson
ch
cook
county
app
juris
statement
discrimination
third
prong
complete
auto
test
held
tax
act
constitutionally
valid
since
tax
imposed
intrastate
well
interstate
telecommunications
turning
fourth
prong
held
tax
fairly
related
services
provided
illinois
explained
illinois
provided
services
benefits
respect
portion
interstate
call
occurring
within
state
benefits
afforded
facilitating
interstate
telecommunication
speculative
override
substantial
benefits
extended
illinois
found
tax
act
satisfied
requirements
complete
auto
illinois
concluded
violate
commerce
clause
sprint
goldberg
mctigue
appealed
noted
probable
jurisdiction
affirm
ii
frequently
occasion
consider
whether
state
taxes
violate
commerce
clause
wavering
doctrinal
lines
auto
cases
reflect
tension
two
competing
concepts
view
interstate
commerce
enjoys
free
trade
immunity
state
taxation
view
businesses
engaged
interstate
commerce
may
required
pay
way
complete
auto
supra
see
also
american
trucking
scheiner
nn
commonwealth
edison
montana
blackmun
dissenting
complete
auto
sought
resolve
tension
specifically
rejecting
view
tax
interstate
commerce
time
placing
limits
state
taxation
interstate
commerce
see
also
commonwealth
edison
supra
since
complete
auto
decision
applied
test
numerous
occasions
apply
illinois
tax
parties
agree
illinois
substantial
nexus
interstate
telecommunications
reached
tax
act
begin
inquiry
apportionment
second
prong
complete
auto
test
appellants
argue
telecommunications
tax
fairly
apportioned
illinois
taxes
gross
charge
telephone
call
interpret
prior
cases
specifically
pipe
line
calvert
central
greyhound
lines
mealey
western
live
stock
bureau
revenue
require
illinois
tax
fraction
gross
charge
telephone
call
based
miles
electronic
signals
traveled
within
illinois
portion
total
miles
traveled
director
turn
argues
illinois
apportions
telecommunications
tax
carefully
limiting
type
interstate
telephone
calls
reaches
analyzing
contentions
mindful
central
purpose
behind
apportionment
requirement
ensure
state
taxes
fair
share
interstate
transaction
see
container
america
franchise
tax
long
held
constitution
imposes
single
apportionment
formula
therefore
declined
undertake
essentially
legislative
task
establishing
single
constitutionally
mandated
method
taxation
see
also
moorman
mfg
bair
instead
determine
whether
tax
fairly
apportioned
examining
whether
internally
externally
consistent
scheiner
supra
armco
hardesty
container
supra
internally
consistent
tax
must
structured
every
state
impose
identical
tax
multiple
taxation
result
thus
internal
consistency
test
focuses
text
challenged
statute
hypothesizes
situation
passed
identical
statute
conclude
tax
act
internally
consistent
every
state
taxed
interstate
phone
calls
charged
service
address
one
state
tax
interstate
telephone
call
appellant
sprint
argues
decision
armco
dictates
different
standard
contends
armco
evaluating
internal
consistency
challenged
tax
must
also
compare
tax
similar
identical
taxes
imposed
sprint
misreads
armco
determine
internal
consistency
one
state
tax
comparing
slightly
different
taxes
imposed
validity
state
taxes
turn
solely
shifting
complexities
tax
codes
armco
supra
see
also
moorman
supra
event
extent
passed
tax
statutes
create
risk
multiple
taxation
reach
issue
external
consistency
test
turn
external
consistency
test
asks
whether
state
taxed
portion
revenues
interstate
activity
reasonably
reflects
component
activity
taxed
container
supra
thus
examine
business
activity
triggers
taxable
event
practical
economic
effect
tax
interstate
activity
appellants
first
contend
tax
assessed
gross
charge
interstate
activity
reasonably
reflect
business
activity
therefore
must
unapportioned
director
argues
tax
act
economic
effect
sales
tax
based
gross
charge
telephone
call
see
mcgoldrick
coal
mining
sales
tax
cf
holmes
mcnamara
use
tax
tyler
pipe
industries
washington
dept
revenue
gross
receipts
believe
director
better
argument
tax
issue
many
characteristics
sales
tax
assessed
individual
consumer
collected
retailer
accompanies
retail
purchase
interstate
telephone
call
even
though
retail
purchase
purely
local
event
since
triggers
simultaneous
activity
several
cf
mcgoldrick
supra
tax
act
reasonably
reflects
way
consumers
purchase
interstate
telephone
calls
director
contends
illinois
telecommunications
tax
fairly
apportioned
tax
act
reaches
interstate
calls
originated
terminated
illinois
charged
illinois
service
address
appellants
goldberg
mctigue
contrast
raise
specter
many
assessing
tax
gross
charge
interstate
telephone
call
appellants
exaggerated
extent
tax
act
creates
risk
multiple
taxation
doubt
telephone
call
electronic
signals
merely
pass
sufficient
nexus
tax
call
see
air
lines
mahin
state
nexus
tax
airplane
based
solely
flight
state
airlines
minnesota
jackson
concurring
also
doubt
termination
interstate
telephone
call
provides
substantial
enough
nexus
state
tax
call
see
national
bellas
hess
department
revenue
illinois
receipt
mail
provides
insufficient
nexus
believe
two
nexus
substantial
enough
tax
consumer
purchase
interstate
telephone
call
first
state
like
illinois
taxes
origination
termination
interstate
telephone
call
charged
service
address
within
state
second
state
taxes
origination
termination
interstate
telephone
call
billed
paid
within
state
see
ark
code
ann
supp
rev
code
recognize
service
address
billing
location
taxpayer
different
interstate
telephone
calls
subject
multiple
taxation
limited
possibility
multiple
taxation
however
sufficient
invalidate
illinois
statutory
scheme
see
container
moorman
extent
telecommunications
taxes
pose
risk
multiple
taxation
credit
provision
contained
tax
act
operates
avoid
actual
multiple
taxation
holmes
supra
taxing
scheme
fairly
apportioned
provides
credit
use
tax
sales
taxes
paid
see
also
tyler
pipe
supra
overlooked
moreover
external
consistency
test
essentially
practical
inquiry
previous
cases
endorsed
apportionment
formulas
based
upon
miles
bus
train
truck
traveled
within
taxing
state
cases
dealt
movement
large
physical
objects
identifiable
routes
practicable
keep
track
distance
actually
traveled
within
taxing
state
see
central
greyhound
dispute
feasibility
apportioning
tax
see
also
western
live
stock
cases
contrast
involve
intangible
movement
electronic
impulses
computerized
networks
apportionment
formula
based
mileage
geographic
division
individual
telephone
calls
produce
insurmountable
administrative
technological
barriers
see
scheiner
apportionment
require
state
adopt
tax
pose
genuine
administrative
burdens
thus
find
significant
illinois
method
taxation
realistic
legislative
solution
technology
telecommunications
industry
sum
hold
tax
act
fairly
apportioned
economic
effect
like
sales
tax
risk
multiple
taxation
low
actual
multiple
taxation
precluded
credit
provision
moreover
conclude
mileage
geographic
division
individual
telephone
calls
infeasible
turn
next
third
prong
complete
auto
test
prohibits
state
imposing
discriminatory
tax
interstate
commerce
appellants
argue
irrespective
identical
tax
gross
charge
intrastate
telephone
calls
tax
act
discriminates
interstate
commerce
allocating
larger
share
tax
burden
interstate
telephone
calls
rely
scheiner
stated
guarantee
free
trade
area
among
commerce
clause
deeper
meaning
may
implicated
even
though
state
provisions
allocate
tax
burdens
insiders
outsiders
manner
facially
discriminatory
scheiner
supra
scheiner
held
pennsylvania
flat
taxes
operation
trucks
pennsylvania
highways
imposed
disproportionate
burden
interstate
trucks
compared
intrastate
trucks
interstate
trucks
traveled
fewer
miles
per
year
pennsylvania
highways
illinois
tax
differs
flat
taxes
found
discriminatory
scheiner
two
important
ways
first
whereas
pennsylvania
flat
taxes
burdened
truckers
difficulty
effecting
legislative
change
economic
burden
illinois
telecommunications
tax
falls
illinois
telecommunications
consumer
insider
presumably
able
complain
change
tax
illinois
political
process
purpose
commerce
clause
protect
state
residents
state
taxes
second
whereas
pennsylvania
flat
taxes
possible
measure
activities
within
state
truck
mileage
state
highways
tallied
reported
apportioned
exact
path
thousands
electronic
signals
neither
traced
recorded
therefore
conclude
tax
act
discriminate
favor
intrastate
commerce
expense
interstate
commerce
finally
reach
fourth
prong
complete
auto
test
namely
whether
illinois
tax
fairly
related
presence
activities
taxpayer
within
state
see
holmes
purpose
test
ensure
state
tax
burden
placed
upon
persons
benefit
services
provided
state
commonwealth
edison
appellants
severely
limit
test
focusing
solely
services
illinois
provides
telecommunications
equipment
located
within
state
accept
view
tax
may
imposed
particular
interstate
transaction
need
limited
cost
services
incurred
state
account
particular
activity
contrary
interstate
commerce
may
required
contribute
cost
providing
governmental
services
including
services
arguably
receives
direct
benefit
ibid
emphasis
original
fourth
prong
complete
auto
test
thus
focuses
wide
range
benefits
provided
taxpayer
precise
activity
connected
interstate
activity
issue
indeed
last
term
holmes
supra
noted
taxpayer
receipt
police
fire
protection
use
public
roads
mass
transit
advantages
civilized
society
satisfied
requirement
tax
fairly
related
benefits
provided
state
taxpayer
light
foregoing
little
difficulty
concluding
tax
act
fairly
related
benefits
received
illinois
telephone
consumers
benefits
illinois
provides
limited
exact
services
provided
equipment
used
interstate
telephone
call
illinois
telephone
consumers
also
subscribe
telephone
service
illinois
rent
telephone
equipment
illinois
service
address
receive
police
fire
protection
well
general
services
provided
state
illinois
iii
reasons
stated
hold
telecommunications
tax
imposed
tax
act
consistent
commerce
clause
fairly
apportioned
discriminate
interstate
commerce
fairly
related
services
state
illinois
provides
taxpayer
judgment
illinois
hereby
affirmed
footnotes
signal
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dish
building
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receiving
party
brief
national
conference
state
legislatures
et
al
amici
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colorado
ordinance
los
angeles
california
ordinance
section
part
tax
imposed
upon
act
privilege
originating
state
receiving
state
interstate
telecommunications
person
state
rate
gross
charge
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purchased
retail
retailer
person
gross
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paid
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less
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types
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equipment
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transmitted
use
local
toll
wide
area
telephone
service
private
line
services
channel
services
telegraph
services
teletypewriter
computer
exchange
services
cellular
mobile
telecommunications
service
specialized
mobile
radio
stationary
two
way
radio
paging
service
form
mobile
portable
communications
transmission
messages
information
electronic
similar
means
among
points
wire
cable
laser
microwave
radio
satellite
similar
facilities
although
defined
tax
act
understand
term
service
address
mean
address
telephone
equipment
located
telephone
number
assigned
see
roger
sweet
since
replaced
thomas
johnson
director
department
revenue
goldberg
mctigue
also
alleged
tax
act
violates
due
process
equal
protection
clauses
abandoned
claims
appeal
brief
appellants
goldberg
mctigue
parties
conceded
trial
illinois
substantial
nexus
interstate
telecommunications
reached
tax
act
collect
call
one
example
telephone
call
originates
another
state
terminates
illinois
charged
illinois
service
address
complete
auto
transit
brady
overruled
spector
motor
service
prohibited
state
taxation
privilege
business
within
state
tax
reached
interstate
commerce
complete
auto
rejected
spector
formalistic
approach
stating
nder
present
state
law
spector
rule
come
known
relationship
economic
realities
seek
establish
consistent
rational
method
inquiry
focusing
practical
effect
challenged
tax
commonwealth
edison
montana
quoting
mobil
oil
commissioner
taxes
vermont
see
holmes
mcnamara
use
tax
wardair
canada
florida
dept
revenue
sales
tax
fuel
used
international
commerce
commonwealth
edison
montana
supra
severance
tax
maryland
louisiana
use
tax
mobil
oil
commissioner
taxes
vermont
corporate
income
tax
washington
dept
revenue
association
washington
stevedoring
business
occupation
tax
taxpayers
split
billing
service
addresses
two
different
face
risk
multiple
taxation
limited
number
interstate
telephone
calls
example
company
arkansas
headquarters
paid
telephone
bills
illinois
subsidiary
two
state
taxes
paid
telephone
calls
made
illinois
subsidiary
head
office
arkansas
location
calls
terminate
billed
paid
arkansas
also
originate
charged
illinois
service
address
likewise
collect
call
arkansas
headquarters
illinois
subsidiary
taxed
collect
call
originate
billed
paid
arkansas
also
terminate
charged
illinois
service
address
noncollect
calls
arkansas
headquarters
illinois
subsidiary
however
captured
illinois
tax
act
likewise
arkansas
statute
tax
interstate
calls
made
illinois
subsidiary
arkansas
many
commerce
clause
decisions
concern
state
taxes
movement
goods
instrumentalities
interstate
transportation
see
american
trucking
scheiner
trucks
japan
line
county
los
angeles
cargo
containers
complete
auto
transit
brady
motor
carriers
pipe
line
calvert
oil
pipelines
central
greyhound
lines
mealey
buses
cf
western
live
stock
bureau
revenue
tax
gross
receipts
intrastate
train
travel
valid
like
tax
interstate
train
travel
sprint
alleges
capable
administratively
billing
one
state
tax
single
interstate
communication
brief
appellant
gte
sprint
communications
statement
however
tells
us
sprint
computerized
billing
system
capable
adding
another
line
consumers
bills
sprint
explain
however
keep
track
record
exact
paths
mileage
thousands
electronic
impulses
per
minute
years
ago
considered
rejected
certain
state
taxes
interstate
telecommunications
see
cooney
mountain
tel
tel
western
union
tel
pennsylvania
ratterman
western
union
tel
cf
pensacola
tel
western
union
tel
telegraph
industry
interstate
commerce
act
congress
state
regulation
cases
considered
telecommunications
technology
distantly
related
modern
telecommunications
technology
decided
auto
era
held
view
interstate
commerce
taxed
see
supra
justice
stevens
concurring
part
concurring
judgment
reasons
concluding
illinois
tax
discriminate
interstate
commerce
different
expressed
part
opinion
unlike
believe
illinois
may
discriminate
among
residents
placing
heavier
tax
engage
interstate
commerce
merely
engage
local
commerce
see
ante
purpose
commerce
clause
protect
state
residents
state
taxes
fact
holding
clear
departure
precedents
see
tyler
pipe
industries
washington
dept
revenue
invalidating
manufacturing
tax
discriminated
manufacturers
sold
wholesale
state
sold
wholesale
state
bacchus
imports
dias
invalidating
tax
exemption
locally
produced
alcoholic
beverages
case
brought
local
wholesalers
boston
stock
exchange
state
tax
invalidating
securities
transfer
tax
discriminated
state
residents
sold
state
rather
state
surely
state
tax
shipment
goods
intrastate
shipment
goods
interstate
violate
commerce
clause
appellants
discrimination
claim
best
illustrated
example
call
originating
terminating
illinois
costs
taxed
full
value
second
call
originating
illinois
terminating
indiana
costs
taxed
full
value
rate
illinois
may
properly
tax
entire
first
call
technically
may
tax
portion
second
call
jurisdiction
namely
intrastate
portion
call
say
example
imposing
identical
tax
two
calls
illinois
imposed
disproportionate
economic
burden
interstate
call
see
american
trucking
scheiner
invalidating
flat
tax
imposed
disproportionate
economic
burden
interstate
commerce
argument
however
overlooks
true
overall
incidence
illinois
tax
although
illinois
taxes
entirety
every
call
charged
illinois
number
tax
part
calls
received
illinois
number
charged
elsewhere
thus
although
illinois
taxes
entire
call
taxes
part
reciprocal
call
rate
illinois
receives
two
calls
combined
precisely
amount
receives
one
purely
intrastate
call
taxing
half
relevant
universe
interstate
calls
full
value
illinois
achieves
economic
result
taxing
calls
half
value
achieve
result
interstate
phone
calls
taxed
lower
effective
rate
intrastate
calls
accordingly
bear
proportional
tax
burden
exception
part
join
opinion
perhaps
sales
attributes
tax
act
persuaded
dismiss
discrimination
claim
focusing
solely
sales
impact
local
residents
see
ante
state
may
assess
sales
tax
entire
value
purchased
item
even
though
amount
value
added
appellees
contended
throughout
litigation
tax
involved
viewed
sales
tax
cost
phone
call
state
refused
characterize
tax
instead
concluding
tax
assessed
interstate
commerce
goldberg
johnson
per
curiam
although
analysis
properly
informed
sales
attributes
tax
question
ultimately
challenge
state
characterization
tax
rest
holding
recharacterization
tax
sales
tax
thus
insufficient
say
response
discrimination
argument
advanced
appellants
tax
burden
falls
illinois
consumer
tax
like
sales
tax
similar
burden
nondiscriminatory
premise
review
tax
act
applies
interstate
activity
must
go
responding
appellants
contention
act
imposes
disproportionate
burden
interstate
commerce
half
interstate
calls
taxed
half
taxed
effective
rate
hand
intrastate
calls
taxed
analysis
obviated
statement
agree
doubt
termination
interstate
telephone
call
provides
substantial
enough
nexus
state
tax
call
ante
one
state
interstate
commerce
flows
may
constitutionally
tax
commerce
mean
another
state
may
make
gap
taxing
share
well
first
state
share
thus
even
indiana
constitutionally
tax
mere
termination
call
illinois
still
may
tax
portion
call
jurisdiction
justice
concurring
part
concurring
judgment
agree
illinois
telecommunications
excise
tax
act
violate
commerce
clause
join
parts
iii
opinion
write
separately
explain
join
parts
first
still
unsure
need
authority
applying
internal
consistency
test
state
taxes
challenged
commerce
clause
see
american
trucking
scheiner
dissenting
therefore
join
application
test
tax
act
ante
second
agree
justice
stevens
state
may
discriminate
among
residents
placing
heavier
tax
engage
interstate
commerce
merely
engage
local
commerce
ante
stevens
concurring
part
concurring
judgment
accordingly
join
statement
purpose
commerce
clause
protect
state
residents
state
taxes
ante
justice
scalia
concurring
judgment
remain
view
state
taxes
facially
discriminate
interstate
commerce
violate
negative
commerce
clause
see
tyler
pipe
industries
washington
dept
revenue
scalia
concurring
part
dissenting
part
american
trucking
scheiner
scalia
dissenting
illinois
telecommunications
excise
tax
assessed
upon
intrastate
interstate
calls
precisely
rate
poses
constitutional
difficulty