general
motors
tracy
tax
commissioner
ohio
argued
october
decided
february
held
gmc
standing
raise
commerce
clause
challenge
cognizable
injury
unconstitutional
discrimination
interstate
commerce
stop
members
class
state
ultimately
discriminates
customers
class
may
also
injured
case
customer
liable
pay
tax
result
presumably
pays
gas
purchased
state
producers
marketers
see
bacchus
imports
dias
pp
ohio
differential
tax
treatment
natural
gas
sales
public
utilities
independent
marketers
violate
commerce
clause
pp
congress
long
recognized
value
state
regulated
monopoly
arrangements
gas
sales
distribution
directly
local
consumers
see
panhandle
eastern
pipe
line
michigan
pub
serv
even
congressional
regulatory
developments
resulted
increasing
opportunity
consumer
choose
gas
sold
marketers
gas
bundled
state
mandated
rights
benefits
sold
ldcs
two
things
remained
congress
nothing
limit
traditional
autonomy
authorize
regulate
local
gas
franchises
franchises
continued
provide
bundled
gas
vast
majority
consumers
neither
capacity
buy
interstate
market
resilience
forgo
reliability
protection
state
regulation
provided
day
recognize
need
regulate
utilities
engaged
local
gas
distribution
pp
notion
discrimination
commerce
clause
assumes
comparison
substantially
similar
entities
allegedly
competing
entities
provide
different
products
threshold
question
whether
companies
indeed
similarly
situated
constitutional
purposes
difference
products
means
entities
serve
different
markets
continue
even
supposedly
discriminatory
burden
removed
eliminating
burden
serve
dormant
commerce
clause
fundamental
objective
preserving
national
market
competition
undisturbed
preferential
advantages
conferred
state
upon
residents
resident
competitors
ldcs
bundled
product
reflects
demand
core
market
typified
residential
customers
stability
rate
supply
important
neither
susceptible
competition
interstate
sellers
likely
served
except
regulated
natural
monopolies
historically
supplied
needs
far
noncompetitive
market
concerned
competition
served
eliminating
tax
differential
sellers
dormant
commerce
clause
job
hand
eliminating
tax
differential
issue
might
well
intensify
competition
ldcs
marketers
noncaptive
market
bulk
buyers
like
gmc
need
bundled
protection
thus
question
whether
existence
competition
marketers
ldcs
noncaptive
market
requires
treating
entities
alike
dormant
commerce
clause
purposes
number
reasons
support
decision
give
greater
weight
distinctiveness
captive
market
ldcs
singular
role
serving
market
hence
treat
marketers
ldcs
dissimilar
commerce
clause
purposes
pp
first
important
obligation
proceed
cautiously
lest
imperil
ldcs
delivery
bundled
gas
noncompetitive
captive
market
congress
recognized
importance
jeopardizing
service
market
panhandle
eastern
pipe
line
michigan
pub
serv
supra
state
regulation
gas
sales
consumers
serves
important
health
safety
interests
fairly
obvious
ways
requirements
dependable
supply
extended
credit
assure
individual
domestic
buyers
frozen
houses
cold
months
legitimate
state
pursuit
interests
compatible
commerce
clause
huron
portland
cement
detroit
justification
may
weighed
process
deciding
threshold
question
addressed
second
lacks
expertness
institutional
resources
necessary
predict
economic
effects
judicial
intervention
invalidating
ohio
tax
scheme
ldcs
capacity
serve
captive
market
see
fulton
faulkner
thus
say
modification
ohio
tax
scheme
subject
ldcs
economic
pressure
turn
threaten
preservation
adequate
customer
base
support
continued
provision
bundled
services
captive
market
finally
intervention
national
government
necessary
congress
power
institutional
competence
decide
upon
effectuate
desirable
changes
scheme
evolved
half
century
congress
aware
conclusion
panhandle
eastern
pipe
line
public
serv
natural
gas
act
exempts
state
regulation
state
retail
gas
sales
dormant
commerce
clause
since
decision
reaffirmed
power
regard
pp
gmc
argument
ohio
tax
regime
facially
discriminates
sales
use
tax
exemption
apply
sales
state
ldcs
rejected
ohio
courts
might
extend
challenged
exemption
state
utilities
confronted
question
deem
hypothetical
possibility
favoritism
constitute
discrimination
transgressing
constitutional
commands
associated
industries
mo
lohman
pp
ohio
tax
regime
violate
equal
protection
clause
differential
tax
treatment
ldc
independent
marketer
sales
facially
discriminate
interstate
commerce
unquestionably
rational
basis
ohio
distinction
two
kinds
entities
pp
ohio
affirmed
souter
delivered
opinion
rehnquist
scalia
kennedy
thomas
ginsburg
breyer
joined
scalia
filed
concurring
opinion
stevens
filed
dissenting
opinion
notice
opinion
subject
formal
revision
publication
preliminary
print
reports
readers
requested
notify
reporter
decisions
wash
ington
typographical
formal
errors
order
corrections
may
made
preliminary
print
goes
press
general
motors
corporation
petitioner
roger
tracy
tax
commissioner
ohio
writ
certiorari
ohio
february
justice
souter
delivered
opinion
state
ohio
imposes
general
sales
use
taxes
natural
gas
purchases
sellers
whether
state
state
except
regulated
public
utilities
meet
ohio
statutory
definition
natural
gas
company
question
whether
difference
tax
treatment
sales
gas
domestic
utilities
subject
regulation
sales
gas
entities
violates
commerce
clause
equal
protection
clause
constitution
hold
tax
period
issue
ohio
levied
tax
state
sales
goods
including
natural
gas
see
ohio
rev
code
ann
supp
imposed
parallel
use
tax
goods
purchased
state
use
ohio
see
local
jurisdictions
authorized
levy
certain
additional
taxes
increased
sales
use
tax
rates
much
municipalities
see
supp
reply
brief
petitioner
since
ohio
first
sales
use
taxes
imposed
state
exempted
natural
gas
sales
natural
gas
compan
ies
state
local
sales
taxes
supp
ohio
law
ny
person
natural
gas
company
engaged
business
supplying
natural
gas
lighting
power
heating
purposes
consumers
within
state
see
also
supp
undisputed
natural
gas
utilities
generally
termed
local
distribution
companies
ldcs
located
ohio
satisfy
definition
natural
gas
company
ohio
however
interpreted
statutory
term
exclude
non
ldc
gas
sellers
producers
independent
marketers
see
chrysler
tracy
ohio
state
accordingly
treated
sales
outside
exemption
subject
tax
question
exclusion
consequent
taxation
gas
sales
use
reflects
recent
stage
evolution
structure
natural
gas
industry
traditionally
industry
divisible
three
relatively
distinct
segments
producers
interstate
pipelines
ldcs
market
structure
possible
largely
natural
gas
act
stat
et
seq
nga
failed
require
interstate
pipelines
offer
transportation
services
third
parties
wishing
ship
gas
result
interstate
pipelines
able
use
monopoly
power
gas
transportation
create
maintain
monopsony
power
market
purchase
gas
wellhead
monopoly
power
inthe
market
sale
gas
ldcs
pierce
evolution
natural
gas
regulatory
policy
nat
resources
summer
hereinafter
pierce
part
producers
sold
gas
pipelines
resold
utilities
turn
provided
local
distribution
consumers
see
associated
gas
distributors
ferc
cadc
cert
denied
mogel
gregg
appropriateness
imposing
common
carrier
status
interstate
natural
gas
pipelines
energy
congress
took
first
step
toward
increasing
competition
natural
gas
market
enacting
natural
gas
policy
act
stat
et
designed
phase
regulation
wellhead
prices
charged
producers
natural
gas
promote
gas
transportation
interstate
intrastate
pipelines
third
parties
fed
reg
pipelines
reluctant
provide
common
carriage
however
displace
sales
see
associated
gas
distributors
ferc
supra
federal
energy
regulatory
commission
ferc
took
step
promulgating
order
contained
open
access
rule
providing
incentives
pipelines
offer
gas
transportation
services
see
fed
reg
evolution
culminated
ferc
order
required
interstate
pipelines
unbundle
transportation
services
natural
gas
sales
provide
common
carriage
services
buyers
sources
wished
ship
gas
see
fed
reg
although
ferc
take
step
requiring
intrastate
pipelines
provide
local
transportation
services
insure
gas
sold
producers
independent
marketers
get
way
pointof
consumption
system
open
access
interstate
pipelines
emerged
mid
larger
industrial
end
users
began
increasingly
bypass
utilities
local
distribution
networks
construct
ing
pipeline
spurs
interstate
pipeline
fagan
regulation
deregulation
diminishing
role
small
consumer
within
natural
gas
industry
tulsa
bypass
posed
problem
ldcs
since
departure
large
end
users
system
left
fixed
costs
spread
smaller
customer
base
state
ohio
consequently
took
steps
keep
income
large
industrial
customers
within
utility
system
adopting
regulations
allowed
industrial
end
users
ohio
buy
natural
gas
producers
independent
marketers
pay
interstate
pipelines
interstate
transportation
pay
ldcs
local
transportation
see
commission
ordered
investigation
availability
gas
transportation
service
provided
ohio
gas
distribution
utilities
end
use
customers
ohio
pub
util
april
see
generally
natural
gas
marketing
transportation
committee
annual
report
natural
resources
energy
environmental
law
year
review
new
market
structure
led
question
whether
purchases
non
ldc
sellers
natural
gas
qualified
state
sales
tax
exemption
ohio
rev
code
ann
supp
chrysler
ohio
held
reasoned
independent
marketers
suppl
natural
gas
required
control
physical
assets
distribute
natural
gas
ohio
determination
state
law
led
turn
case
us
tax
period
question
petitioner
general
motors
corporation
gmc
bought
virtually
natural
gas
ohio
plants
state
marketers
ldcs
respondent
tax
commissioner
ohio
applied
state
general
use
tax
gmc
purchases
state
board
tax
appeals
sustained
action
gmc
appealed
ohio
two
grounds
gmc
first
contended
purchases
exempt
sales
tax
independent
marketers
fell
within
statutory
definition
natural
gas
company
state
citing
decision
day
chrysler
rejected
argument
see
general
motors
tracy
ohio
gmc
also
argued
denying
tax
exemption
sales
marketers
violated
commerce
equal
protection
clauses
ohio
initially
concluded
state
regime
violate
commerce
clause
ohio
taxes
sales
compan
ies
production
transportation
distribution
equipment
rate
regardless
whether
companies
sell
natural
gas
state
state
stepped
back
rule
however
gmc
lacked
standing
bring
commerce
clause
challenge
close
inspection
gm
actually
argues
commissioner
application
burdens
state
vendors
natural
gas
however
gm
member
class
lacks
standing
challenge
constitutionality
application
basis
comment
question
inappropriate
ibid
ohio
held
gmc
without
standing
raise
commerce
clause
challenge
company
one
sellers
said
suffer
discrimination
challenged
tax
laws
cognizable
injury
unconstitutional
discrimination
interstate
commerce
stop
members
class
state
ultimately
discriminates
customers
class
may
also
injured
case
customer
liable
payment
tax
result
presumably
pays
gas
gets
state
producers
marketers
consumers
suffer
sort
injury
regulation
forbidden
commerce
clause
satisfy
standing
requirements
article
iii
see
generally
lujan
defenders
wildlife
similar
facts
held
bacchus
imports
dias
state
liquor
wholesalers
standing
raise
commerce
clause
challenge
hawaii
tax
regime
exempting
certain
alcohols
produced
state
liquor
taxes
although
wholesalers
among
class
stateliquor
producers
allegedly
burdened
hawaii
law
reasoned
wholesalers
suffered
economic
injury
directly
liable
tax
tax
raised
price
imported
goods
relative
exempted
state
beverages
see
also
fulton
faulkner
state
stockholder
challenged
tax
regime
imposing
higher
taxes
stock
issuers
state
operations
stock
purely
state
issuers
west
lynn
creamery
healy
state
milk
dealers
challenged
tax
subsidy
scheme
discriminating
state
milk
producers
bacchus
applies
equal
force
gmc
plainly
ha
standing
challenge
tax
bacchus
imports
dias
supra
therefore
turn
merits
negative
dormant
implication
commerce
clause
prohibits
state
taxation
see
quill
north
dakota
regulation
see
brown
forman
distillers
new
york
state
liquor
authority
discriminates
unduly
burdens
interstate
commerce
thereby
imped
es
free
private
trade
national
marketplace
reeves
stake
gmc
claims
ohio
differential
tax
treatment
natural
gas
sales
marketers
regulated
local
utilities
constitutes
facial
patent
discrimination
violation
commerce
clause
argues
differences
nature
businesses
ldcs
interstate
marketers
justify
ohio
differential
treatment
state
state
entities
although
claim
ohio
tax
scheme
distinguishes
express
terms
state
state
entities
gmcargues
granting
tax
exemption
solely
ldcs
fact
located
ohio
state
favor
ed
state
commerce
disfavoring
state
commerce
brief
petitioner
favored
entities
located
within
state
tax
exemption
need
drafted
explicitly
along
state
lines
order
demonstrate
discriminatory
design
amerada
hess
director
div
taxation
dept
treasury
assessing
arguments
requires
understanding
historical
development
contemporary
retail
market
natural
gas
referred
turn
greater
detail
since
civil
war
gas
manufactured
coal
commodities
used
lighting
purposes
course
understood
natural
gas
used
way
see
dorner
initial
phases
regulation
gas
industry
regulation
gas
industry
american
gas
assn
hereinafter
dorner
early
years
century
areas
proximity
gas
field
west
kansas
natural
gas
use
natural
gas
fuel
development
high
tensile
steel
electric
welding
permitted
construction
high
pressure
pipelines
transport
natural
gas
gas
fields
distant
consumption
relatively
low
cost
pierce
time
recent
experiments
free
market
competition
manufactured
gas
electricity
industries
dramatically
underscored
need
comprehensive
regulation
local
gas
market
companies
supplying
manufactured
gas
proliferated
latter
half
century
initial
efforts
regulation
statute
state
level
proved
unwieldy
generally
left
regulationof
industry
local
governments
see
dorner
many
municipalities
honored
tenets
laissez
faire
point
permitting
multiple
gas
franchisees
serve
single
area
relying
competition
protect
public
interest
ibid
results
predictable
disastrous
including
initial
period
wasteful
competition
followed
massive
consolidation
threat
monopolistic
pricing
public
suffered
essentially
evolution
electric
industry
thus
thetime
natural
gas
became
widely
marketable
commodity
learned
chastening
experience
public
streets
continually
torn
lay
competitors
pipes
investments
parallel
delivery
systems
different
fractions
local
market
limit
value
consumers
price
competition
competition
simply
give
monopoly
due
course
seemed
virtually
economic
necessity
provide
single
local
franchise
business
opportunity
free
competition
source
within
without
state
long
creation
exclusive
franchises
state
law
balanced
regulation
imposition
obligations
consuming
public
upon
franchised
retailers
almost
soon
began
regulating
natural
gas
retail
monopolies
power
challenged
interstate
vendors
inconsistent
dormant
commerce
clause
recognizing
interstate
character
commerce
natural
gas
nonetheless
affirmed
power
regulate
matter
local
concern
direct
sales
gas
consumers
within
borders
absent
congressional
prohibition
state
regulation
see
pennsylvania
gas
public
serv
public
util
landon
time
concluded
dormant
commerce
clause
prevents
regulating
interstate
transportation
sales
resale
natural
gas
see
missouri
ex
rel
barrett
kansas
national
gas
pennsylvania
west
virginia
reaffirmed
rehearing
see
generally
illinois
natural
gas
central
public
service
summarizing
prior
cases
distinguishing
permissible
impermissible
state
regulation
commerce
natural
gas
thus
neverquestioned
power
regulate
retail
sales
gas
within
respective
federal
regulation
natural
gas
industry
finally
began
congress
clearly
recognized
value
state
regulated
monopoly
arrangementsfor
sale
distribution
natural
gas
directly
local
consumers
thus
nga
explicitly
exempted
local
distribution
natural
gas
federal
regulation
even
nga
authorized
federal
power
commission
fpc
begin
regulating
interstate
pipelines
congress
purpose
enacting
nga
fill
regulatory
void
created
earlier
decisions
prohibiting
regulating
interstate
transportation
sales
resale
natural
gas
time
leaving
undisturbed
recognized
power
regulate
state
gas
sales
directly
consumers
panhandle
eastern
pipe
line
public
serv
thus
nga
drawn
meticulous
regard
continued
exercise
state
power
handicap
dilute
way
scheme
one
cooperative
action
federal
state
agencies
protect
consumers
exploitation
hands
natural
gas
companies
internal
quotation
marks
omitted
congress
action
unequivocal
recognition
vital
interests
people
consumers
industry
alike
regulation
rates
service
see
also
panhandle
eastern
pipe
line
michigan
pub
serv
direct
sales
natural
gas
consumptive
use
designedly
left
state
regulation
nga
indeed
construed
nga
altogether
exempting
state
regulation
state
retail
sales
natural
gas
attack
dormant
commerce
clause
declaration
nga
though
identical
terms
one
made
mccarran
act
stat
concerning
continued
state
regulation
insurance
business
effect
equally
clear
view
nga
historical
setting
legislative
history
objects
showintention
continue
regulation
congress
expressly
taken
cf
prudential
ins
benjamin
upholding
discriminatory
state
taxation
state
insurance
companies
authorized
mccarran
act
panhandle
indiana
supra
years
complementary
federal
regulation
interstate
market
congressionally
approved
state
regulation
intrastate
gas
trade
thus
endured
unchanged
way
relevant
case
resulting
market
structure
virtually
precluded
competition
ldcs
potential
suppliers
natural
gas
direct
sales
consumers
including
large
industrial
consumers
simplicity
dual
system
federal
state
regulation
began
erode
however
congress
first
encouraged
interstate
pipelines
provide
transportation
services
end
users
wishing
ship
gas
thereby
moved
toward
providing
real
choice
consumers
able
buy
gas
open
market
willing
take
free
ofstate
created
obligations
buyer
upshot
congressional
regulatory
developments
next
years
increasing
opportunity
consumer
class
choose
gas
sold
marketers
gas
bundled
rights
benefits
mandated
state
regulators
sold
ldcs
amidst
changes
two
things
remained
throughout
period
involved
case
congress
nothing
limit
traditional
autonomy
authorize
regulate
local
gas
franchises
local
franchised
utilities
though
longer
guaranteed
monopolies
natural
gas
demand
continued
provide
bundled
gas
vast
majority
consumers
neither
capacity
buy
interstate
market
resilience
forgo
reliability
protection
state
regulation
provided
day
recognize
need
regulate
utilities
engaged
local
distribution
natural
gas
ohio
treatment
gas
utilities
atypical
blend
limitation
affirmative
obligation
natural
gas
utilities
period
question
bore
variety
requirements
submit
annual
forecasts
future
supply
demand
gas
ohio
rev
code
ann
supp
comply
range
accounting
reporting
disclosure
rules
supp
get
permission
state
public
utilities
commissionto
issue
securities
even
enter
certain
contracts
reasonable
rates
restricted
see
included
single
average
cost
gas
see
ohio
admin
code
ohio
monthly
record
together
limited
return
investment
ldcs
exact
greater
lesser
compensation
services
rendered
exacted
customer
like
contemporaneous
service
substantially
circumstances
conditions
ohio
rev
code
ann
supp
state
also
required
ldcs
serve
members
public
without
discrimination
throughout
fields
operations
see
industrial
gas
public
utilities
ohio
ohio
pick
good
portions
particular
territory
serve
select
customers
private
contract
refuse
service
users
terminate
service
except
reasons
defined
statute
following
statutory
procedures
ohio
rev
codeann
supp
serving
human
needs
consumers
including
residential
customers
element
human
welfare
predominant
factor
commission
ordered
investigation
availability
gas
transportation
service
provided
ohio
gas
distribution
utilities
end
use
customers
ga
coi
ohio
pub
util
ohio
ldcs
required
provide
firm
backup
supply
gas
see
administer
specific
protective
schemes
helping
assure
degree
continued
service
low
income
customers
despite
unpaid
bills
see
ohio
admin
code
ohio
monthly
record
fact
local
utilities
continue
provide
product
consisting
gas
bundled
services
protections
summarized
product
thus
different
marketer
unbundled
gas
raises
hurdle
gmc
claim
ohio
differential
tax
treatment
natural
gas
utilities
independent
marketers
violates
virtually
per
se
rule
invalidity
associated
industries
mo
lohman
quoting
armco
hardesty
prohibiting
facial
discrimination
interstate
commerce
conceptually
course
notion
discrimination
assumes
comparison
substantially
similar
entities
although
central
assumption
often
remained
dormant
opinions
state
discrimination
subject
review
dormant
commerce
clause
allegedly
competing
entities
provide
different
products
threshold
question
whether
companies
indeed
similarly
situated
constitutional
purposes
simple
reason
difference
products
may
mean
different
entities
serve
different
markets
continue
even
supposedly
discriminatory
burden
removed
fact
case
eliminating
tax
regulatory
differential
serve
dormant
commerce
clause
fundamental
objective
preserving
national
market
competition
undisturbed
preferential
advantages
conferred
state
upon
residents
resident
competitors
justice
jackson
famous
words
system
fostered
commerce
clause
every
farmer
every
craftsman
shall
encouraged
produce
certainty
free
access
every
market
nation
home
embargoes
withhold
exports
foreign
state
customs
duties
regulations
exclude
likewise
every
consumer
may
look
free
competition
every
producing
area
nation
protect
exploitation
vision
founders
doctrine
given
reality
hood
sons
du
mond
cases
however
rarely
discussed
comparability
taxed
regulated
entities
operators
arguably
distinct
markets
closest
approach
facts
occurred
alaska
arctic
maid
arctic
maid
tax
value
salmon
taken
territorial
waters
called
freezer
ships
frozen
transport
later
canning
outside
state
challenged
discriminatory
face
tax
value
fish
taken
territorial
waters
frozen
shore
cold
storage
facilities
later
sale
domestic
fresh
frozen
fish
market
state
prevailed
holding
claimants
cold
storage
facilities
served
separate
markets
compete
one
another
thus
properly
compared
commerce
clause
purposes
proper
comparison
held
freezer
ships
domestic
salmon
canners
shipped
interstate
markets
served
freezer
ships
since
canners
taxed
even
heavily
freezer
ships
unfavorable
burden
upon
latter
although
opinion
discuss
possibility
competition
domestic
fresh
frozen
market
might
occurred
absence
tax
disparity
twotypes
salmon
freezers
freezer
ships
made
attempt
compete
market
neither
claimed
demonstrated
interest
entering
see
brief
respondents
alaska
arctic
maid
pp
arctic
maid
provides
partial
analogy
case
natural
gas
marketers
serve
ohio
ldcs
core
market
small
captive
users
typified
residential
consumers
want
need
bundled
product
see
darr
state
regulatory
strategy
transitional
phase
gas
regulation
yale
reg
large
core
residential
customer
base
bound
ldc
currently
appears
natural
monopoly
relationship
app
marketer
gmc
purchased
gas
hold
general
public
gas
supplier
rather
selectively
contacts
industrial
end
users
identified
potentially
profitable
customers
captive
market
geographically
distinguished
area
served
independent
marketers
defined
economically
comprising
consumers
captive
need
bundled
benefits
buyers
live
sufficiently
tight
budgets
make
stability
rate
important
readily
bear
risk
losing
fuel
supply
harsh
natural
economic
weather
see
consolidated
edison
ferc
cadc
esidential
users
natural
gas
switch
temporarily
fuels
must
endure
cold
homes
gas
supply
interrupted
samuels
reliability
natural
gas
service
captive
end
users
federal
energy
regulatory
commission
order
geo
rev
gas
service
disruptions
lasting
days
cause
severe
health
risks
captive
end
users
also
buyers
without
high
volume
requirements
needed
make
investment
thetransaction
costs
individual
purchases
open
market
economically
feasible
pierce
intrastate
natural
gas
regulation
alternative
perspective
yale
reg
purchasing
gas
service
marketers
requires
considerable
time
expertise
benefits
likely
exceed
costs
consumers
purchase
large
quantities
gas
demands
market
historically
arose
free
influence
differential
taxation
since
none
pre
period
ldcs
generally
served
end
users
market
economic
characteristics
appear
independent
effect
attributable
state
sales
taxation
imposed
today
good
reason
assume
pricing
changes
result
eliminating
sales
tax
differential
challenged
inadequate
create
competition
ldcs
marketers
business
utilities
core
home
market
hand
one
circumstance
case
unlike
arctic
maid
assumed
possibility
competition
ldcs
marketers
noncaptive
market
although
record
reveals
virtually
nothing
details
competitive
market
period
examination
presumably
included
bulk
buyers
like
gmc
need
bundled
protection
see
state
issue
atlanta
gas
light
takes
step
abandon
gas
sales
unbundling
services
non
core
customers
foster
natural
gas
report
june
indicating
prior
unbundling
marketers
accounted
sales
large
commercial
industrial
users
georgia
consumers
middling
volumes
natural
gas
found
value
ohio
state
imposed
protections
enough
offset
lower
price
point
see
pierobon
small
customers
yellow
brick
road
deregulation
pub
utils
fortnightly
pp
marketers
efforts
californiaare
increasingly
directed
attracting
consumers
small
commercial
sector
including
schools
hospitals
hotels
restaurants
laundromats
master
metered
apartments
currently
purchase
bundled
gas
utilities
salpukas
new
choices
natural
gas
retailers
find
users
puzzled
industry
deregulates
times
pp
indicating
natural
gas
marketers
new
york
city
attempting
lure
mom
pop
businesses
like
restaurants
dry
cleaners
away
ldcs
mixed
success
eliminating
sales
tax
differential
issue
might
well
intensify
competition
ldcs
marketers
customers
noncaptive
market
sum
ldcs
bundled
product
reflects
demand
market
neither
susceptible
competition
interstate
sellers
likely
served
except
regulated
natural
monopolies
historically
supplied
needs
far
market
concerned
competition
served
eliminating
tax
differential
sellers
dormant
commerce
clause
job
however
market
respective
sellers
bundled
unbundled
products
apparently
compete
may
compete
thus
question
raised
case
whether
opportunities
competition
marketers
ldcs
noncaptive
market
requires
treating
marketers
utilities
alike
dormant
commerce
clause
purposes
accord
controlling
significance
noncaptive
market
compete
noncompetitive
captive
market
local
utilities
alone
operate
although
priori
answer
number
reasons
support
decision
give
greater
weight
captive
market
local
utilities
singular
role
serving
hence
treat
marketers
ldcs
asdissimilar
present
purposes
first
important
must
recognize
obligation
proceed
cautiously
lest
imperil
delivery
regulated
ldcs
bundled
gas
noncompetitive
captive
market
second
lack
expertness
institutional
resources
necessary
predict
effects
judicial
intervention
invalidating
ohio
tax
scheme
utilities
capacity
serve
captive
market
finally
intervention
national
government
necessary
congress
resources
power
strike
balance
needs
competitive
captive
markets
choice
possible
importance
traditional
regulated
service
captive
market
makes
powerful
case
judicial
treatment
might
jeopardize
ldcs
continuing
capacity
serve
captive
market
largely
response
monopolistic
shakeout
brought
end
era
unbridled
competition
among
gas
utilities
regulation
natural
gas
principal
benefit
householders
consumers
relatively
small
quantities
rule
every
state
union
congress
also
long
recognized
desirability
state
regulatory
regimes
supra
indeed
half
century
ago
concluded
nga
altogether
exempts
state
regulation
retail
sales
natural
gas
including
state
sales
large
industrial
customers
strictures
dormant
commerce
clause
see
panhandle
eastern
pipe
line
public
serv
day
notwithstanding
national
regulatory
revolution
congress
done
nothing
limit
unbroken
recognition
state
regulatory
authority
createdand
preserved
local
monopolies
clear
implication
congress
finds
benefits
bundled
product
captive
local
buyers
well
within
realm
may
reasonably
promote
preserve
also
recognized
importance
avoiding
jeopardy
service
state
regulated
captive
market
circumstances
remarkably
similar
present
case
panhandle
eastern
pipe
line
michigan
pub
serv
ford
motor
company
entered
contract
interstate
pipeline
supply
gas
ford
plant
dearborn
michigan
thus
bypassing
local
distribution
company
michigan
public
service
commission
ordered
pipeline
cease
desist
making
direct
sales
natural
gas
state
industrial
customers
without
certificate
public
convenience
necessity
pipeline
brought
commerce
clause
challenge
commission
action
observed
ppellant
asserts
right
compete
cream
volume
business
without
regard
local
public
convenience
necessity
appellant
successful
venture
doubt
reflected
adversely
ldc
costs
service
rates
customers
whose
source
supply
ldc
clearly
presents
situation
vital
interest
state
michigan
continuing
importance
interest
protecting
captive
market
effects
competition
largest
consumers
underscored
common
sense
traditional
recognition
need
accommodate
state
health
safety
regulation
applying
dormant
commerce
clause
principles
state
regulation
natural
gas
sales
consumers
serves
important
interests
health
safety
fairly
obvious
ways
requirements
dependable
supply
extended
credit
assure
individual
buyers
gas
domestic
purposes
frozen
houses
cold
months
consistently
recognized
thelegitimate
state
pursuit
interests
compatible
commerce
clause
never
intended
cut
legislating
subjects
relating
health
life
safety
citizens
though
legislation
might
indirectly
affect
commerce
country
huron
portland
cement
detroit
quoting
sherlock
alling
may
health
safety
considerations
weighed
process
deciding
threshold
question
whether
conditions
entailing
application
dormant
commerce
clause
present
size
captive
market
noncompetitive
character
values
served
traditional
regulation
counsel
caution
making
choice
strain
capacity
continue
demand
regulatory
benefits
served
home
market
low
volume
users
since
natural
gas
became
readily
available
assume
decision
treat
ldcs
similar
interstate
marketers
change
ldcs
position
noncaptive
market
assuming
compete
least
margins
affecting
overall
size
ldcs
customer
base
recognized
panhandle
change
customer
base
affect
ldcs
ability
continue
serve
captive
market
competition
sure
fact
happen
result
treating
marketers
ldcs
alike
know
might
assume
eliminating
tax
marketers
sales
leave
sellers
stronger
competitors
noncaptive
market
especially
market
boundaries
resulting
contraction
ldcs
total
customer
base
increase
unit
cost
bundled
product
might
also
suppose
state
respond
decision
subjecting
ldcs
marketers
sales
tax
imposed
marketers
alone
since
utilities
already
subject
complicated
scheme
property
taxation
quite
different
tax
treatment
marketers
seems
fact
far
likely
eliminating
tax
challenged
portend
among
things
reduction
total
taxes
levied
ldcs
order
strengthen
position
trying
compete
marketers
non
captive
market
degree
general
suggestions
might
prove
right
wrong
however
really
significant
point
simply
nothing
suggestions
pointedly
couched
terms
assumption
supposition
necessarilyso
simply
institutionally
unsuited
gather
facts
upon
economic
predictions
made
professionally
untrained
make
see
fulton
faulkner
slip
authorities
cited
therein
hunter
federalism
state
taxation
multistate
enterprises
emory
virtually
impossible
limited
resources
determine
degree
accuracy
costs
town
county
state
particular
industry
see
also
smith
state
discriminations
interstate
commerce
cal
rev
noting
ven
expert
economists
may
difficulty
determining
whether
overall
economic
benefits
burdens
regulation
favor
local
inhabitants
outsiders
consequently
ill
qualified
develop
commerce
clause
doctrine
dependent
predictive
judgments
behooves
us
reticent
projecting
effect
applying
commerce
clause
customarily
declining
engage
elaborate
analysis
real
world
economic
effects
fulton
supra
slip
consider
subtle
compensatory
tax
defenses
oregon
waste
systems
department
environmental
quality
say
modification
ohio
tax
scheme
subject
ldcs
economic
pressure
turn
threaten
preservation
adequate
customer
base
support
continued
provision
bundled
services
captive
market
conclusion
counsels
taking
step
treating
bundled
gas
seller
like
consequent
necessity
uniform
taxation
gas
sales
prudence
thus
counsels
running
risk
weakening
destroying
regulatory
scheme
publicservice
protection
recognized
congress
despite
noncompetitive
monopolistic
character
still
less
risk
justifiable
light
congress
power
institutional
competence
decide
upon
effectuate
desirable
changes
scheme
evolved
congress
capacity
investigate
analyze
facts
beyond
anything
judiciary
match
joined
authority
commerce
power
run
economic
risks
judiciary
confront
constitutional
statutory
mandate
judicial
choice
clear
see
bush
lucas
congress
may
inform
factfinding
procedures
hearings
available
courts
one
need
adopt
justice
black
extreme
reticence
commerce
clause
jurisprudence
recognize
instance
soundness
statement
challenge
like
one
us
call
congressional
investigation
consideration
action
constitution
gives
branch
government
power
regulate
commerce
among
acts
think
enter
field
extreme
caution
northwest
airlines
minnesota
concurrence
conclusion
applies
fortiori
half
century
congress
aware
conclusion
panhandle
eastern
pipe
line
public
serv
nga
exempts
state
regulation
state
retail
natural
gas
sales
dormant
commerce
clause
years
following
decision
reaffirmed
power
regard
accordingly
conclude
ohio
regulatory
response
needs
local
natural
gas
market
resulted
noncompetitive
bundled
gas
product
distinguishes
regulated
sellers
independent
marketers
point
enterprises
notbe
considered
similarly
situated
purposes
claim
facial
discrimination
commerce
clause
gmc
argument
state
discriminates
regulated
local
gas
utilities
unregulated
marketers
must
therefore
fail
gmc
also
suggests
ohio
tax
regime
facially
discriminates
state
sales
use
tax
exemption
apply
sales
state
ldcs
see
reply
brief
petitioner
respondent
points
however
ohio
courts
might
well
extend
challenged
exemption
state
utilities
confronted
question
indeed
carnegie
natural
gas
tracy
ohio
bd
tax
app
reported
ohio
tax
cch
ohio
board
tax
appeals
accepted
argument
pennsylvania
public
utility
insofar
state
utility
sold
natural
gas
ohio
consumers
qualified
utility
ohio
rev
code
ann
therefore
exempt
state
corporate
franchise
tax
state
public
utilities
may
therefore
also
qualify
ohio
sales
use
tax
exemption
never
deemed
hypothetical
possibility
favoritism
constitute
discrimination
transgresses
constitutional
commands
associated
industries
mo
lohman
argument
must
rejected
finally
gmc
claims
ohio
tax
regime
violates
equal
protection
clause
treating
ldcs
natural
gas
sales
differently
producers
marketers
hurdle
facing
gmc
high
one
since
state
tax
classifications
require
rational
basis
satisfy
equal
protection
clause
see
amerada
hess
director
div
taxation
dept
treasury
indeed
taxation
even
fields
legislatures
possess
greatest
freedom
classification
madden
kentucky
true
course
peculiar
circumstances
state
tax
classifications
facially
discriminating
interstate
commerce
may
violate
equal
protection
clause
even
pass
muster
commerce
clause
see
metropolitan
life
ins
ward
explain
part
iv
supra
ohio
differential
tax
treatment
ldc
independent
marketer
sales
facially
discriminate
interstate
commerce
event
unquestionably
rational
basis
ohio
distinction
two
kinds
entities
conclude
ohio
differential
tax
treatment
public
utilities
independent
marketers
violates
neither
commerce
clause
equal
protection
clause
petitioners
claims
without
merit
otherwise
judgment
ohio
affirmed
ordered
general
motors
corporation
petitioner
roger
tracy
tax
commissioner
ohio
writ
certiorari
ohio
february
justice
scalia
concurring
join
opinion
thoroughly
explains
ohio
tax
scheme
issue
case
facially
discriminate
interstate
commerce
write
separately
note
continuing
adherence
view
called
negative
commerce
clause
unjustified
judicial
invention
expanded
beyond
existing
domain
historical
record
provides
grounds
reading
commerce
clause
says
authorization
congress
regulate
commerce
tyler
pipe
industries
washington
state
dept
revenue
scalia
concurring
part
dissenting
part
previously
stated
enforce
stare
decisis
grounds
negative
self
executing
commerce
clause
two
situations
state
law
facially
discriminates
interstate
commerce
state
law
indistinguishable
type
law
previously
held
unconstitutional
west
lynn
creamery
healy
scalia
concurring
judgment
itel
containers
huddleston
scalia
concurring
part
concurring
injudgment
collecting
cases
although
petitioner
contends
ohio
facially
discriminates
interstate
commerce
respect
natural
gas
sales
argument
based
novel
premise
private
marketers
engaged
sale
natural
gas
similarly
situated
public
utility
companies
nothing
negative
commerce
clause
jurisprudence
compels
conclusion
hold
must
tax
gas
sales
two
types
entities
equally
broaden
negative
commerce
clause
beyond
existing
scope
intrude
regulatory
sphere
traditionally
occupied
congress
general
motors
corporation
petitioner
roger
tracy
tax
commissioner
ohio
writ
certiorari
ohio
february
justice
stevens
dissenting
ohio
regulated
utilities
selling
natural
gas
referred
ldcs
operate
two
markets
one
monopolistic
one
competitive
first
sell
noncompetitive
bundled
gas
product
ante
small
consumers
practical
alternative
source
supply
ldcs
dominant
position
market
justifies
detailed
regulation
activities
order
protect
consumers
risk
exploitation
seller
monopoly
power
see
ante
basic
purpose
regulation
protect
consumers
subsidize
ldcs
second
market
ldcs
sell
natural
gas
competitive
market
large
customers
like
general
motors
corporation
alternative
sources
supply
although
ohio
possesses
undoubted
power
regulate
activities
sellers
market
panhandle
eastern
pipe
line
michigan
pub
serv
done
manner
relevant
purchasers
competitive
market
need
protections
afforded
state
regulation
monopolistic
market
see
ante
benefits
provided
regulations
thus
affect
competitive
consumer
choice
seller
customers
like
gmc
captive
need
bundled
benefits
ante
burdens
imposed
regulations
significant
impact
ldcs
activities
within
market
thus
gas
sold
ldcs
competitive
market
may
subject
regulations
gas
sold
non
competitive
market
different
impact
regulations
economic
decisions
consumers
sellers
makes
appropriate
characterize
gas
sold
market
unbundled
gas
see
ante
although
physical
composition
gas
sold
two
markets
identical
agree
understand
assuming
namely
matter
economics
bundled
gas
unbundled
gas
viewed
different
products
see
ante
uncommon
firm
monopolistic
position
one
market
also
sell
second
product
competitive
market
see
international
business
machines
even
regulated
monopolies
electric
utilities
may
distribute
goods
light
bulbs
competitive
market
see
cantor
detroit
edison
reason
ldc
might
develop
product
line
thermostats
gas
furnaces
sell
competitive
market
products
believe
fact
ldc
heavily
regulated
bundled
gas
market
justify
granting
special
preference
market
thermostats
gas
furnaces
discern
significant
relevant
difference
competition
unbundled
gas
competition
thermostats
gas
furnaces
may
well
true
without
discriminatory
tax
advantage
competitive
market
ldcs
lose
business
interstate
competitors
therefore
beforced
increase
rates
charged
small
local
consumers
circumstance
may
require
find
new
nondiscriminatory
methods
accommodating
needs
small
consumers
regular
reasonably
priced
natural
gas
service
recognizes
speculation
real
world
economic
effects
decision
like
one
beyond
institutional
competence
see
ante
speculation
therefore
sufficient
justification
tax
exemption
discriminates
interstate
commerce
bacchus
imports
dias
accordingly
agree
parts
ii
iv
opinion
respectfully
dissent
judgment
footnotes
natural
gas
purchases
gave
rise
petitioner
challenge
made
period
october
june
exemption
originally
codified
ohio
code
ann
baldwin
part
general
recodification
moved
ohio
rev
code
ann
remains
today
section
nga
stat
explicitly
exempts
local
distribution
natural
gas
federal
regulation
addition
hinshaw
amendment
nga
exempts
ferc
regulation
intrastate
pipelines
operate
exclusively
one
state
rates
service
regulated
state
see
anr
pipeline
ferc
cadc
see
also
infra
app
pursuant
ohio
regulations
authorizing
ldcs
provide
local
transportation
services
gmc
took
delivery
much
gas
local
utilities
period
public
grew
weary
interminable
rate
wars
invariably
followed
period
recoupment
victorious
attempt
make
price
battle
consumers
way
increased
rates
investors
suffered
heavy
losses
manipulation
fly
night
paper
concerns
operating
nuisance
franchises
everybody
suffered
inconvenience
city
streets
constantly
torn
replaced
installation
relocation
duplicate
facilities
situation
new
york
city
alone
prior
major
gas
company
consolidations
threatened
municipal
chaos
dorner
quoting
welch
odyssey
gas
record
industrial
courage
pub
utils
fortnightly
reticence
order
day
example
last
two
surviving
gas
companies
supplying
citizens
brooklyn
announced
merger
october
also
announced
gas
prices
immediately
double
dorner
electric
industry
burgeoned
following
thomas
edison
patent
first
incandescent
electric
lamp
dorner
beginnings
gas
industry
regulation
gas
industry
american
gas
assn
initial
period
unsuccessful
regulation
state
statute
mostly
left
regulation
electric
industry
municipal
local
government
swartwout
current
utility
regulatory
practice
historical
perspective
nat
res
ultiple
franchises
handed
duplicative
utility
systems
came
results
ruinous
short
lived
ibid
example
mostly
overlapping
franchises
granted
electric
utility
operation
chicago
however
single
monopoly
entity
emerged
chaos
customers
ended
paying
monopoly
prices
arkansas
elec
cooperative
arkansas
pub
serv
rejected
bright
line
distinction
wholesale
retail
sales
drawn
older
cases
concluded
state
regulation
wholesale
sales
electricity
transmitted
interstate
commerce
precluded
commerce
clause
reasoning
utilities
insulated
contemporary
dormant
commerce
clause
jurisprudence
formalistic
judge
made
rules
looked
instead
nature
state
regulation
involved
objective
state
effect
regulation
upon
national
interest
commerce
quoting
illinois
natural
gas
central
public
service
determine
whether
sufficient
interest
regulating
wholesale
rates
within
borders
problem
concluding
indeed
interest
result
state
regulation
wholesale
rates
precluded
commerce
clause
absence
preemptive
congressional
action
holding
arkansas
electric
thereby
expanded
permissible
scope
state
utility
regulation
judicial
recognition
important
state
interests
regulation
reasoning
case
equally
implies
state
regulation
retail
sales
constitutional
matter
immune
ordinary
commerce
clause
jurisprudence
extent
earlier
cases
may
implied
immunity
longer
good
law
nothing
arkansas
electric
undermines
earlier
cases
recognition
powerful
state
interest
regulating
sales
domestic
consumers
buying
retail
however
reaffirm
addition
arkansas
electric
disturb
relevance
distinction
construing
jurisdictional
provisions
statutes
nga
discuss
immediately
see
see
also
schneidewind
anr
pipeline
nga
confers
upon
ferc
exclusive
jurisdiction
transportation
sale
natural
gas
interstate
commerce
resale
complete
description
changes
federal
regulatory
policy
relevant
modifications
ohio
regulation
local
utilities
prompted
see
supra
alabama
code
supp
see
generally
supp
alaska
alaska
stat
ann
supp
see
generally
arizona
rev
stat
ann
see
generally
arkansas
ark
code
ann
supp
see
generally
california
cal
pub
util
code
ann
west
supp
see
generally
colorado
rev
stat
see
generally
supp
connecticut
stat
ann
west
supp
see
generally
delaware
del
code
tit
supp
see
generally
tit
supp
district
columbia
code
ann
see
generally
supp
florida
stat
ann
west
supp
see
generally
west
supp
georgia
code
ann
see
generally
supp
hawaii
haw
rev
stat
ann
michie
supp
see
generally
idaho
idaho
code
see
generally
illinois
comp
stat
ch
see
generally
ch
indiana
ind
code
west
supp
see
generally
iowa
iowa
code
ann
west
supp
see
generally
west
supp
kansas
stat
ann
supp
kentucky
rev
stat
ann
baldwin
see
generally
louisiana
la
rev
stat
ann
west
see
generally
west
supp
maine
rev
stat
ann
tit
supp
see
generally
tit
maryland
md
ann
code
art
see
generally
art
supp
massachusetts
mass
laws
see
generally
ch
michigan
comp
laws
ann
west
supp
see
generally
minnesota
stat
ann
west
see
generally
supp
mississippi
miss
code
ann
ii
supp
see
generally
missouri
mo
rev
stat
see
generally
montana
mont
code
ann
see
generally
nebraska
neb
rev
stat
nevada
rev
stat
ann
see
generally
new
hampshire
rev
stat
ann
see
generally
new
jersey
stat
ann
west
supp
see
generally
west
supp
new
mexico
stat
ann
supp
see
generally
new
york
pub
serv
law
mckinney
see
generally
mckinney
supp
north
carolina
stat
see
generally
north
dakota
cent
code
supp
see
generally
ohio
ohio
rev
code
ann
see
generally
baldwin
supp
oklahoma
okla
tit
west
supp
oregon
rev
stat
see
generally
pennsylvania
cons
stat
tit
purdon
supp
see
generally
tit
rhode
island
laws
supp
see
generally
supp
south
carolina
code
ann
supp
see
generally
south
dakota
codified
laws
supp
see
generally
tennessee
code
ann
supp
see
generally
supp
texas
tex
rev
civ
stat
ann
art
art
vernon
supp
see
generally
arts
vernon
supp
utah
utah
code
ann
supp
see
generally
vermont
stat
tit
virginia
code
ann
see
generally
supp
washington
rev
code
west
supp
see
generally
west
virginia
code
see
generally
supp
wisconsin
stat
ann
west
supp
see
generally
wyoming
wyo
stat
vi
see
generally
ohio
amended
substitute
house
bill
signed
law
requires
state
public
utilities
commission
exempt
certain
sales
natural
gas
related
services
ldc
rate
regulation
commission
finds
ldc
subject
effective
competition
respect
service
customers
service
reasonably
available
alternatives
ohio
rev
code
ann
amended
effective
although
law
enacted
time
purchases
involved
case
petitioner
contended
oral
argument
tax
period
question
ohio
permitted
natural
gas
sales
public
utilities
unregulated
negotiated
rates
sales
subject
sales
tax
record
provides
support
contention
constitutionality
ohio
exempting
state
sales
tax
utility
sales
price
regulated
therefore
case
although
gmc
raises
facial
discrimination
challenge
ohio
tax
scheme
cases
indicated
even
nondiscriminatory
state
legislation
may
invalid
dormant
commerce
clause
words
called
pike
undue
burden
test
burden
imposed
interstate
commerce
clearly
excessive
relation
putative
local
benefits
pike
bruce
church
however
clear
line
betweenthese
two
strands
analysis
distillers
new
york
state
liquor
authority
several
cases
purported
apply
undue
burden
test
including
pike
arguably
turned
whole
part
discriminatory
character
challenged
state
regulations
see
pike
supra
declaring
packing
order
virtually
per
se
illegal
required
business
operation
performed
state
kassel
consolidated
freightways
plurality
opinion
powell
noting
adopting
invalidated
truck
length
regulation
state
seems
hoped
limit
use
highways
deflecting
traffic
brennan
concurring
judgment
emphasizing
truck
length
regulation
invalidated
solely
view
protectionist
purpose
see
generally
regan
state
protectionism
making
sense
dormant
commerce
clause
rev
nonetheless
small
number
cases
invalidated
state
laws
dormant
commerce
clause
appear
genuinely
nondiscriminatory
sense
impose
disparate
treatment
similarly
situated
state
state
interests
laws
undermined
compelling
need
national
uniformity
regulation
see
bibb
navajo
freight
lines
conflict
state
laws
governing
truck
mud
flaps
southern
pacific
arizona
ex
rel
sullivan
train
lengths
see
also
cts
dynamics
america
recent
commerce
clause
cases
also
invalidated
statutes
may
adversely
affect
interstate
commerce
subjecting
activities
inconsistent
regulations
brilmayer
conflict
laws
pp
ed
discussing
review
conflicting
state
laws
dormant
commerce
clause
realm
taxation
requirement
apportionment
plays
similar
role
assuring
interstate
activities
unjustly
burdened
multistate
taxation
see
generally
oklahoma
tax
jefferson
lines
slip
discussing
internal
external
consistency
tests
apportionment
state
taxes
course
fact
ohio
exempts
local
utilities
sales
use
taxes
support
claim
undue
burden
nondiscriminatory
sense
since
exemption
give
rise
conflicting
regulation
transaction
result
malapportionment
tax
present
case
parties
briefed
question
whether
present
amended
version
nga
related
federal
legislation
continues
express
commerce
clause
exemption
state
regulation
taxation
retail
natural
gas
sales
recognized
panhandle
indiana
decide
issue
note
however
language
nga
panhandle
indiana
construed
creating
exemption
remains
unchanged
compare
stat
today
altered
market
structure
see
supra
several
courts
appeals
held
nga
confers
jurisdiction
ferc
rather
regulate
bypass
arrangements
supplying
gas
large
industrial
consumers
sale
gas
occurs
outside
state
interstate
pipeline
merely
transports
gas
industrial
consumer
delivery
state
see
cascade
natural
gas
ferc
michigan
consolidated
gas
panhandle
eastern
pipe
line
cert
denied
michigan
consolidated
gas
ferc
cadc
cert
denied
express
view
correctness
decisions
course
state
discriminates
state
interests
drawing
geographical
distinctions
entities
otherwise
similarly
situated
facial
discrimination
subject
high
level
judicial
scrutiny
even
directed
toward
legitimate
health
safety
goal
see
philadelphia
new
jersey
dean
milk
madison
example
public
utilities
pay
personal
property
tax
true
value
ohio
rev
code
ann
marketers
pay
personal
property
tax
true
value
public
utilities
also
pay
special
tax
assessment
expenses
public
utility
commission
expenses
ohio
consumer
counsel
moreover
natural
gas
utilities
must
pay
gross
receipts
tax
gas
sales
marketers
pay
none
independent
marketers
part
subject
franchise
tax
apply
utilities
thus
sales
use
tax
challenge
last
available
marketers
customers
franchise
tax
also
apply
utilities
presumably
next
line
ward
involved
alabama
statute
facially
discriminated
interstate
commerce
imposing
lower
gross
premiums
tax
state
state
insurance
companies
case
present
commerce
clause
violation
congress
enacting
mccarran
ferguson
act
intended
authorize
impose
taxes
burden
interstate
commerce
insurance
field
ward
nonetheless
invalidated
alabama
classification
neither
two
purposes
furthered
statute
legitimate
equal
protection
clause