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23 Texas opinions name it 2 courts 1993–2021 1 in the last five years
The cases below were cited by Texas courts in a sentence that names this issue. Sides come from how each citing opinion treated the case (Syfertize flag on that citation), so a case can appear on both: that is where the law is contested. A red or yellow chip is the case's own overall treatment.
| Case | Followed | Cited |
|---|---|---|
Quill Corp. v. North Dakota Ex Rel. Heitkampred2 sentences2015ETC Marketing relies on Quill Corp. v. North Dakota By & Through Heitkamp, 504 U.S. 298 , 112 S.Ct. 1904 , 119 L.Ed.2d 91 (1992), which reaffirmed that physical presence satisfies the first prong of. the Complete Auto test in sales-and-use tax cases. 2015ETC Marketing relies on Quill Corp. v. North Dakota By & Through Heitkamp, 504 U.S. 298 , 112 S.Ct. 1904 , 119 L.Ed.2d 91 (1992), which reaffirmed that physical presence satisfies the first prong of. the Complete Auto test in sales-and-use tax cases. | 4 | 5 |
Barclays Bank PLC v. Franchise Tax Bd. of Cal.green2 sentences2015Under the Complete Auto standard, a state tax on interstate commerce ordinarily “will not survive Commerce Clause scrutiny if the taxpayer demonstrates that the tax (1) applies to an activity lacking a substantial nexus to the taxing State; (2) is not fairly apportioned; (3) discriminates against interstate commerce; or (4) is not fairly related to thé services provided by the State.” Barclays Bank, 512 U.S. at 310-11 , 114 S.Ct. at 2276 (emphasis in original) (citing Complete Auto Transit, Inc. v. Brady, 430 U.S. 274, 279 , 97 S.Ct. 1076, 1079 , 51 L.Ed.2d 326 (1977)). 2015Under the Complete Auto standard, a state tax on interstate commerce ordinarily “will not survive Commerce Clause scrutiny if the taxpayer demonstrates that the tax (1) applies to an activity lacking a substantial nexus to the taxing State; (2) is not fairly apportioned; (3) discriminates against interstate commerce; or (4) is not fairly related to thé services provided by the State.” Barclays Bank, 512 U.S. at 310-11 , 114 S.Ct. at 2276 (emphasis in original) (citing Complete Auto Transit, Inc. v. Brady, 430 U.S. 274, 279 , 97 S.Ct. 1076, 1079 , 51 L.Ed.2d 326 (1977)). | 3 | 3 |
Harris County Appraisal District v. Transamerica Container Leasing Inc.green2 sentences2008See Harris County Appraisal Dist. v. Transamerica Container Leasing, Inc., 920 S.W.2d 678, 682 (Tex. 15 App.—Houston [1st Dist.] 1995, writ denied). 2008See Harris County Appraisal Dist. v. Transamerica Container Leasing, Inc. , 920 S.W.2d 678, 682 (Tex. App.--Houston [1st Dist.] 1995, writ denied). | 3 | 3 |
Complete Auto Transit, Inc. v. Bradygreen2 sentences2015Under the Complete Auto standard, a state tax on interstate commerce ordinarily “will not survive Commerce Clause scrutiny if the taxpayer demonstrates that the tax (1) applies to an activity lacking a substantial nexus to the taxing State; (2) is not fairly apportioned; (3) discriminates against interstate commerce; or (4) is not fairly related to thé services provided by the State.” Barclays Bank, 512 U.S. at 310-11 , 114 S.Ct. at 2276 (emphasis in original) (citing Complete Auto Transit, Inc. v. Brady, 430 U.S. 274, 279 , 97 S.Ct. 1076, 1079 , 51 L.Ed.2d 326 (1977)). 2015Under the Complete Auto standard, a state tax on interstate commerce ordinarily “will not survive Commerce Clause scrutiny if the taxpayer demonstrates that the tax (1) applies to an activity lacking a substantial nexus to the taxing State; (2) is not fairly apportioned; (3) discriminates against interstate commerce; or (4) is not fairly related to thé services provided by the State.” Barclays Bank, 512 U.S. at 310-11 , 114 S.Ct. at 2276 (emphasis in original) (citing Complete Auto Transit, Inc. v. Brady, 430 U.S. 274, 279 , 97 S.Ct. 1076, 1079 , 51 L.Ed.2d 326 (1977)). | 2 | 9 |
Goldberg v. Sweetgreen2 sentences2003Westcott=s issue lies in the fair apportionment prong of the Complete Auto test, the main purpose of which Ais to ensure that each state taxes only its fair share of an interstate transaction.@ Goldberg v. Sweet, 488 U.S. 252, 260-61 (1989). 2003Westcott's issue lies in the fair apportionment prong of the Complete Auto test, the main purpose of which "is to ensure that each state taxes only its fair share of an interstate transaction." Goldberg v. Sweet , 488 U.S. 252, 260-61 (1989). | 2 | 4 |
Peoples Gas, Light, & Coke Co. v. Harrison Central Appraisal Districtgreen2 sentences2015Id. at 215-16 (quoting Indep. 2015However, the court 'held that the Commerce Clause shielded Peoples from the county appraisal district’s ad valorem tax assessment because the gas was in interstate commerce and the tax: did not pass the Complete Auto test that would nevertheless allow it to be assessed: See id. at 215-19 . ■ Stating that “[t]he crucial question in determining whether the state may exert its taxing power is whether there is ‘continuity of transit,’ ” the Peoples court looked first to see whether there was such, continuity. | 2 | 2 |
Exxon Corp. v. Department of Revenue of Wis.green2 sentences2015Trucking Ass’ns, 545 U.S. at 438 , 125 S. Ct. at 2425 . 9 Commonwealth Edison, 453 U.S. at 624 , 101 S. Ct. at 2957 (quoting Exxon Corp. v. Wisconsin Dep’t of Revenue, 447 U.S. 207, 228 , 100 S. Ct. 2109, 2123 (1980)). 11 Complete Auto test. 10 Under the Complete Auto standard, a state tax on interstate commerce ordinarily “will not survive Commerce Clause scrutiny if the taxpayer demonstrates that the tax (1) applies to an activity lacking a substantial nexus to the taxing State; (2) is not fairly apportioned; (3) discriminates against interstate commerce; or (4) is not fairly related to the 2015Trucking Ass’ns, 545 U.S. at 438 , 125 S. Ct. at 2425 . 9 Commonwealth Edison, 453 U.S. at 624 , 101 S. Ct. at 2957 (quoting Exxon Corp. v. Wisconsin Dep’t of Revenue, 447 U.S. 207, 228 , 100 S. Ct. 2109, 2123 (1980)). 11 Complete Auto test. 10 Under the Complete Auto standard, a state tax on interstate commerce ordinarily “will not survive Commerce Clause scrutiny if the taxpayer demonstrates that the tax (1) applies to an activity lacking a substantial nexus to the taxing State; (2) is not fairly apportioned; (3) discriminates against interstate commerce; or (4) is not fairly related to the | 2 | 2 |
Commonwealth Edison Co. v. Montanagreen2 sentences2015Comm’n, 545 U.S. 429, 433 , 125 S. Ct. 2419 , 2422–23 (2005); see also In re Nestle USA, Inc., 387 S.W.3d 610 , 624–25 (Tex. 2012). 9 increases the cost of doing business.” 6 “The ‘just share of state tax burden’ includes sharing in the cost of providing ‘police and fire protection, the benefit of a trained work force and the advantages of a civilized society.’” 7 The burden is on the taxpayer to prove that a tax is invalid under the Dormant Commerce Clause, but to do so the taxpayer need only prove that the tax fails one prong of the Complete Auto test. 8 Under the Complete Auto standard, a s 2015Comm’n, 545 U.S. 429, 433 , 125 S. Ct. 2419 , 2422–23 (2005); see also In re Nestle USA, Inc., 387 S.W.3d 610 , 624–25 (Tex. 2012). 9 increases the cost of doing business.” 6 “The ‘just share of state tax burden’ includes sharing in the cost of providing ‘police and fire protection, the benefit of a trained work force and the advantages of a civilized society.’” 7 The burden is on the taxpayer to prove that a tax is invalid under the Dormant Commerce Clause, but to do so the taxpayer need only prove that the tax fails one prong of the Complete Auto test. 8 Under the Complete Auto standard, a s | 1 | 3 |
Diamond Shamrock Refining & Marketing Co. v. Nueces County Appraisal Districtgreen2 sentences2015Appraisal Dist., 876 S.W.2d 298, 302 (1994). 14 presence satisfies the first prong of the Complete Auto test in sales-and-use tax cases. 2015See id. at 317–18, 112 S. Ct. at 1916 . | 1 | 2 |
Western Live Stock v. Bureau of Revenuegreen2 sentences2015Comm’n, 545 U.S. 429, 433 , 125 S. Ct. 2419 , 2422–23 (2005); see also In re Nestle USA, Inc., 387 S.W.3d 610 , 624–25 (Tex. 2012). 9 increases the cost of doing business.” 6 “The ‘just share of state tax burden’ includes sharing in the cost of providing ‘police and fire protection, the benefit of a trained work force and the advantages of a civilized society.’” 7 The burden is on the taxpayer to prove that a tax is invalid under the Dormant Commerce Clause, but to do so the taxpayer need only prove that the tax fails one prong of the Complete Auto test. 8 Under the Complete Auto standard, a s 2015Comm’n, 545 U.S. 429, 433 , 125 S. Ct. 2419 , 2422–23 (2005); see also In re Nestle USA, Inc., 387 S.W.3d 610 , 624–25 (Tex. 2012). 9 increases the cost of doing business.” 6 “The ‘just share of state tax burden’ includes sharing in the cost of providing ‘police and fire protection, the benefit of a trained work force and the advantages of a civilized society.’” 7 The burden is on the taxpayer to prove that a tax is invalid under the Dormant Commerce Clause, but to do so the taxpayer need only prove that the tax fails one prong of the Complete Auto test. 8 Under the Complete Auto standard, a s | 1 | 1 |
In Re Nestle USA, Inc.green2 sentences2015Comm’n, 545 U.S. 429, 433 , 125 S. Ct. 2419 , 2422–23 (2005); see also In re Nestle USA, Inc., 387 S.W.3d 610 , 624–25 (Tex. 2012). 9 increases the cost of doing business.” 6 “The ‘just share of state tax burden’ includes sharing in the cost of providing ‘police and fire protection, the benefit of a trained work force and the advantages of a civilized society.’” 7 The burden is on the taxpayer to prove that a tax is invalid under the Dormant Commerce Clause, but to do so the taxpayer need only prove that the tax fails one prong of the Complete Auto test. 8 Under the Complete Auto standard, a s 2015Comm’n, 545 U.S. 429, 433 , 125 S. Ct. 2419 , 2422–23 (2005); see also In re Nestle USA, Inc., 387 S.W.3d 610 , 624–25 (Tex. 2012). 9 increases the cost of doing business.” 6 “The ‘just share of state tax burden’ includes sharing in the cost of providing ‘police and fire protection, the benefit of a trained work force and the advantages of a civilized society.’” 7 The burden is on the taxpayer to prove that a tax is invalid under the Dormant Commerce Clause, but to do so the taxpayer need only prove that the tax fails one prong of the Complete Auto test. 8 Under the Complete Auto standard, a s | 1 | 1 |
Montana Automobile Ass'n v. Greelygreen1 sentence2015Complete Auto, supra, at 279. 2.35% upon the adjusted tax base of every person with Trinova instead contends that Michigan's SBT fails the business activity in this state which is allocated or other two prongs of the Complete Auto test: that the SBT apportioned to this state." Mich. Comp. | 1 | 1 |
Mobil Oil Corp. v. Commissioner of Taxes of Vt.green2 sentences2015See, e. g., Mobil Oil Corp. v. its burden of proving, by clear and cogent evidence, that Commissioner of Taxes of Vt., 445 U.S. 425, 436-437 , 63 there is no rational relationship between its tax base L. 2015Ed. 2d 510 , 100 S. Ct. 1223 (1980). only if required in order to save the SBT against The Complete Auto test, while responsive to Commerce unconstitutional application. 433 Mich. 141 at 156 , 445 Clause dictates, encompasses as well [HN11] the due N.W.2d at 434. | 1 | 1 |
| Case | Negative | Cited |
|---|---|---|
| No negative-treatment citations attached to this issue in Texas. Read the followed side critically anyway. | ||
| Case | Cited | Years |
|---|---|---|
American Trucking Associations, Inc. v. Michigan Public Service Commission
green
2 sentences2015Comm’n, 545 U.S. 429, 433 , 125 S. Ct. 2419 , 2422–23 (2005); see also In re Nestle USA, Inc., 387 S.W.3d 610 , 624–25 (Tex. 2012). 9 increases the cost of doing business.” 6 “The ‘just share of state tax burden’ includes sharing in the cost of providing ‘police and fire protection, the benefit of a trained work force and the advantages of a civilized society.’” 7 The burden is on the taxpayer to prove that a tax is invalid under the Dormant Commerce Clause, but to do so the taxpayer need only prove that the tax fails one prong of the Complete Auto test. 8 Under the Complete Auto standard, a s 2015Comm’n, 545 U.S. 429, 433 , 125 S. Ct. 2419 , 2422–23 (2005); see also In re Nestle USA, Inc., 387 S.W.3d 610 , 624–25 (Tex. 2012). 9 increases the cost of doing business.” 6 “The ‘just share of state tax burden’ includes sharing in the cost of providing ‘police and fire protection, the benefit of a trained work force and the advantages of a civilized society.’” 7 The burden is on the taxpayer to prove that a tax is invalid under the Dormant Commerce Clause, but to do so the taxpayer need only prove that the tax fails one prong of the Complete Auto test. 8 Under the Complete Auto standard, a s | 2 | 2015–2015 |
Vinmar, Inc. v. Harris County Appraisal District
green
2 sentences2009Vinmar, 947 S.W.2d at 555 . 2009Vinmar, 947 S.W.2d at 555 . | 2 | 2009–2009 |
in Re State Farm Lloyds
green
2 sentences2021Proportionality must control the extent to which a trial court orders such relevant information discoverable. 9 But in light of K & L Auto’s motion for reconsideration and its concessions at the hearing on that motion, we conclude the requests were sufficiently narrowed and targeted to what we permitted in North Cypress so as to make a 9 See In re Mem’l Hermann Health Sys., 607 S.W.3d 913 , 920–21 (Tex. App.—Houston [14th Dist.] 2020, orig. proceeding) (concluding order granting discovery requests was an abuse of discretion because it compelled production of documents evidencing reimbursement 2021Even if the law was unsettled, see id., to the extent the trial court denied K & L Auto’s narrowed discovery requests based on a lack of relevance, the court abused its discretion. 2. | 1 | 2021–2021 |
C & a Carbone, Inc. v. Town of Clarkstown
green
1 sentence2017It is hard to imagine how a “substantial nexus” could not exist between Harris County and 33 billion cubic feet of natural gas underneath its ground.22 The question becomes tricky only 20 See Clarkstown, 511 U.S. at 390 . 21 “[O]ur negative Commerce Clause jurisprudence has taken us well beyond the invalidation of obviously discriminatory taxes on interstate commerce. | 1 | 2017–2017 |
Trinova Corp. v. Department of Treasury
green
1 sentence2015Ed. 2d 510 , 100 S. Ct. 1223 (1980). only if required in order to save the SBT against The Complete Auto test, while responsive to Commerce unconstitutional application. 433 Mich. 141 at 156 , 445 Clause dictates, encompasses as well [HN11] the due N.W.2d at 434. | 1 | 2015–2015 |
MARATHON ASHLAND PETRO. LLC v. Galveston Cent. Appraisal Dist.
green
1 sentence2015Id. | 1 | 2015–2015 |
Japan Line, Ltd. v. County of Los Angeles
green
2 sentences1996Id. 1996Id. | 1 | 1996–1996 |
Counted by distinct opinions that both name this issue and are annotated to the section; sections every opinion cites regardless of issue are not filtered here, so read the counts against the total above.
Opinions by the citing court's state. A doctrine retained in one state and abandoned in another shows up here as a year span that stalls.