commerce clause in Idaho

1996In Quill, the Supreme Court reaffirmed the Commerce Clause test established in Complete Auto Transit, Inc. v. Brady, 430 U.S. 274, 279 , 97 S.Ct. 1076, 1079 , 51 L.Ed.2d 326 (1977): Under Complete Auto's four-part test, we will sustain a tax against a Commerce Clause challenge so long as the "tax [1] is applied to an activity with a substantial nexus with the taxing State, [2] is fairly apportioned, [3] does not discriminate against interstate commerce, and [4] is fairly related to the services provided by the State." Quill, 504 U.S. at 311 , 112 S.Ct. at 1912 .

1996In Quill, the Supreme Court reaffirmed the Commerce Clause test established in Complete Auto Transit, Inc. v. Brady, 430 U.S. 274, 279 , 97 S.Ct. 1076, 1079 , 51 L.Ed.2d 326 (1977): Under Complete Auto's four-part test, we will sustain a tax against a Commerce Clause challenge so long as the "tax [1] is applied to an activity with a substantial nexus with the taxing State, [2] is fairly apportioned, [3] does not discriminate against interstate commerce, and [4] is fairly related to the services provided by the State." Quill, 504 U.S. at 311 , 112 S.Ct. at 1912 .

1996In Quill, the Supreme Court reaffirmed the Commerce Clause test established in Complete Auto Transit, Inc. v. Brady, 430 U.S. 274, 279 , 97 S.Ct. 1076, 1079 , 51 L.Ed.2d 326 (1977): Under Complete Auto's four-part test, we will sustain a tax against a Commerce Clause challenge so long as the "tax [1] is applied to an activity with a substantial nexus with the taxing State, [2] is fairly apportioned, [3] does not discriminate against interstate commerce, and [4] is fairly related to the services provided by the State." Quill, 504 U.S. at 311 , 112 S.Ct. at 1912 .

1996In Quill, the Supreme Court reaffirmed the Commerce Clause test established in Complete Auto Transit, Inc. v. Brady, 430 U.S. 274, 279 , 97 S.Ct. 1076, 1079 , 51 L.Ed.2d 326 (1977): Under Complete Auto's four-part test, we will sustain a tax against a Commerce Clause challenge so long as the "tax [1] is applied to an activity with a substantial nexus with the taxing State, [2] is fairly apportioned, [3] does not discriminate against interstate commerce, and [4] is fairly related to the services provided by the State." Quill, 504 U.S. at 311 , 112 S.Ct. at 1912 .

1988In Shaffer v. Carter, 252 U.S. 37 , 40 S.Ct. 221 , 64 L.Ed. 445 (1920), the Supreme Court evaluated the rights of an individual under the due process clause and the commerce clause.

1988In Shaffer v. Carter, 252 U.S. 37 , 40 S.Ct. 221 , 64 L.Ed. 445 (1920), the Supreme Court evaluated the rights of an individual under the due process clause and the commerce clause.

1988On the same day that Shaffer was decided by the Supreme Court, the Court also issued its opinion in Travis v. Yale & Towne Manufacturing Co., 252 U.S. 60 , 40 S.Ct. 228 , 64 L.Ed. 460 (1920), sustaining the validity of a New York net income tax imposed on a business, trade, profession or occupation carried on in New York by nonresidents.

1988On the same day that Shaffer was decided by the Supreme Court, the Court also issued its opinion in Travis v. Yale & Towne Manufacturing Co., 252 U.S. 60 , 40 S.Ct. 228 , 64 L.Ed. 460 (1920), sustaining the validity of a New York net income tax imposed on a business, trade, profession or occupation carried on in New York by nonresidents.

1988The same is true of the New Mexico Supreme *1069 Court in Lung v. O'Chesky, 94 N.M. 802 , 617 P.2d 1317 (1980), also cited by the Commission.

1988The same is true of the New Mexico Supreme *1069 Court in Lung v. O'Chesky, 94 N.M. 802 , 617 P.2d 1317 (1980), also cited by the Commission.

1988The Court found that the corporations which had challenged the tax were "sufficiently involved in local events to forge `some definite link, some minimum connection' sufficient to satisfy due process requirements." 358 U.S. at 465 , 79 S.Ct. at 366 .

1988The Court found that the corporations which had challenged the tax were "sufficiently involved in local events to forge `some definite link, some minimum connection' sufficient to satisfy due process requirements." 358 U.S. at 465 , 79 S.Ct. at 366 .

1988The Court pointed out that it had decided a long line of cases "holding that an in-state activity may be a sufficient local incident upon which a tax may be based." 377 U.S. at 447 , 84 S.Ct. at 1571 .

1988The Court pointed out that it had decided a long line of cases "holding that an in-state activity may be a sufficient local incident upon which a tax may be based." 377 U.S. at 447 , 84 S.Ct. at 1571 .

1974Also relied upon by the appellant is Makah Indian Tribe v. Tax Comm’n, 72 Wash.2d 613 , 434 P.2d 580 (Wash.1967), appeal dismissed for want of a substantial federal question, 393 U.S. 8 , 89 S.Ct. 44 , 21 L.Ed.2d 8 (1968) (mem.), in which the Washington Supreme Court rejected a Commerce Clause challenge and held that Washington could collect its cigarette tax from off-reservation, non-Indian wholesalers who supply their products to retail outlets doing business on a reservation.

1974Also relied upon by the appellant is Makah Indian Tribe v. Tax Comm’n, 72 Wash.2d 613 , 434 P.2d 580 (Wash.1967), appeal dismissed for want of a substantial federal question, 393 U.S. 8 , 89 S.Ct. 44 , 21 L.Ed.2d 8 (1968) (mem.), in which the Washington Supreme Court rejected a Commerce Clause challenge and held that Washington could collect its cigarette tax from off-reservation, non-Indian wholesalers who supply their products to retail outlets doing business on a reservation.

1974Also relied upon by the appellant is Makah Indian Tribe v. Tax Comm’n, 72 Wash.2d 613 , 434 P.2d 580 (Wash.1967), appeal dismissed for want of a substantial federal question, 393 U.S. 8 , 89 S.Ct. 44 , 21 L.Ed.2d 8 (1968) (mem.), in which the Washington Supreme Court rejected a Commerce Clause challenge and held that Washington could collect its cigarette tax from off-reservation, non-Indian wholesalers who supply their products to retail outlets doing business on a reservation.

1974Also relied upon by the appellant is Makah Indian Tribe v. Tax Comm’n, 72 Wash.2d 613 , 434 P.2d 580 (Wash.1967), appeal dismissed for want of a substantial federal question, 393 U.S. 8 , 89 S.Ct. 44 , 21 L.Ed.2d 8 (1968) (mem.), in which the Washington Supreme Court rejected a Commerce Clause challenge and held that Washington could collect its cigarette tax from off-reservation, non-Indian wholesalers who supply their products to retail outlets doing business on a reservation.

1974Also relied upon by the appellant is Makah Indian Tribe v. Tax Comm’n, 72 Wash.2d 613 , 434 P.2d 580 (Wash.1967), appeal dismissed for want of a substantial federal question, 393 U.S. 8 , 89 S.Ct. 44 , 21 L.Ed.2d 8 (1968) (mem.), in which the Washington Supreme Court rejected a Commerce Clause challenge and held that Washington could collect its cigarette tax from off-reservation, non-Indian wholesalers who supply their products to retail outlets doing business on a reservation.

1974Also relied upon by the appellant is Makah Indian Tribe v. Tax Comm’n, 72 Wash.2d 613 , 434 P.2d 580 (Wash.1967), appeal dismissed for want of a substantial federal question, 393 U.S. 8 , 89 S.Ct. 44 , 21 L.Ed.2d 8 (1968) (mem.), in which the Washington Supreme Court rejected a Commerce Clause challenge and held that Washington could collect its cigarette tax from off-reservation, non-Indian wholesalers who supply their products to retail outlets doing business on a reservation.

1974Also relied upon by the appellant is Makah Indian Tribe v. Tax Comm’n, 72 Wash.2d 613 , 434 P.2d 580 (Wash.1967), appeal dismissed for want of a substantial federal question, 393 U.S. 8 , 89 S.Ct. 44 , 21 L.Ed.2d 8 (1968) (mem.), in which the Washington Supreme Court rejected a Commerce Clause challenge and held that Washington could collect its cigarette tax from off-reservation, non-Indian wholesalers who supply their products to retail outlets doing business on a reservation.

1974Also relied upon by the appellant is Makah Indian Tribe v. Tax Comm’n, 72 Wash.2d 613 , 434 P.2d 580 (Wash.1967), appeal dismissed for want of a substantial federal question, 393 U.S. 8 , 89 S.Ct. 44 , 21 L.Ed.2d 8 (1968) (mem.), in which the Washington Supreme Court rejected a Commerce Clause challenge and held that Washington could collect its cigarette tax from off-reservation, non-Indian wholesalers who supply their products to retail outlets doing business on a reservation.

1964In United States v. Causby, 328 U.S. 256 , 66 S.Ct. 1062 , 90 L.Ed. 1206 , the Supreme Court, stated: “We have said that the airspace .is a public highway.

1964In United States v. Causby, 328 U.S. 256 , 66 S.Ct. 1062 , 90 L.Ed. 1206 , the Supreme Court, stated: “We have said that the airspace .is a public highway.

1963The Supreme Court has discussed the basic problem of the commerce clause in these words: “The recurring problem is to resolve a conflict between the Constitution’s mandate that trade between the states be permitted to flow freely without unnecessary obstruction from any source, and the state’s rightful desire to require that interstate business bear its proper share of the costs of local government in return for benefits received.” Michigan-Wisconsin Pipe Line Co. v. Calvert, 347 U.S. 157, 166 , 74 S.Ct. 396 , 98 L.Ed. 583 .

1963The Supreme Court has discussed the basic problem of the commerce clause in these words: “The recurring problem is to resolve a conflict between the Constitution’s mandate that trade between the states be permitted to flow freely without unnecessary obstruction from any source, and the state’s rightful desire to require that interstate business bear its proper share of the costs of local government in return for benefits received.” Michigan-Wisconsin Pipe Line Co. v. Calvert, 347 U.S. 157, 166 , 74 S.Ct. 396 , 98 L.Ed. 583 .

1963Thus, the state may not impose certain taxes on interstate commerce, its incidents or instrumentalities, which are no more in amount or burden than it places on its local business, not because this of itself is discriminatory, cumulative or special or would violate due process, but because other states also may have the right constitutionally, apart from the commerce clause, to tax the same thing and either the actuality or the risk of their doing so makes the total burden cumulative, discriminatory or special.” The Supreme Court of the United States subsequently was presented with a similar p

1963Thus, the state may not impose certain taxes on interstate commerce, its incidents or instrumentalities, which are no more in amount or burden than it places on its local business, not because this of itself is discriminatory, cumulative or special or would violate due process, but because other states also may have the right constitutionally, apart from the commerce clause, to tax the same thing and either the actuality or the risk of their doing so makes the total burden cumulative, discriminatory or special.” The Supreme Court of the United States subsequently was presented with a similar p

1957Appellant concedes that this last question is disposed of in the case of Meyers v. Matthews, 270 Wis. 453 , 71 N.W.2d 368 , appeal dismissed Holman v. Matthews, 350 U.S. 927 , 76 S.Ct. 303 , 100 L.Ed. 811 .

1957Appellant concedes that this last question is disposed of in the case of Meyers v. Matthews, 270 Wis. 453 , 71 N.W.2d 368 , appeal dismissed Holman v. Matthews, 350 U.S. 927 , 76 S.Ct. 303 , 100 L.Ed. 811 .

1957Appellant concedes that this last question is disposed of in the case of Meyers v. Matthews, 270 Wis. 453 , 71 N.W.2d 368 , appeal dismissed Holman v. Matthews, 350 U.S. 927 , 76 S.Ct. 303 , 100 L.Ed. 811 .

1957Appellant concedes that this last question is disposed of in the case of Meyers v. Matthews, 270 Wis. 453 , 71 N.W.2d 368 , appeal dismissed Holman v. Matthews, 350 U.S. 927 , 76 S.Ct. 303 , 100 L.Ed. 811 .

1957Appellant concedes that this last question is disposed of in the case of Meyers v. Matthews, 270 Wis. 453 , 71 N.W.2d 368 , appeal dismissed Holman v. Matthews, 350 U.S. 927 , 76 S.Ct. 303 , 100 L.Ed. 811 .

1951The court, in Morris v. Duby, supra, 274 U.S. [135] at page 143, 47 S.Ct. 548, 550 , 71 L.Ed. 966 , answered a similar objection to the limitation of weight by the following statement, which is applicable here: ‘An examination of the acts of Congress discloses no provision, express or implied, by which there is withheld from the state its ordinary police power to conserve the highways in the interest of the public and to prescribe such reasonable regulations for their use as may be wise to prevent injury and damage to them. * * ’ In the case before us there is no discrimination against interst

1951The court, in Morris v. Duby, supra, 274 U.S. [135] at page 143, 47 S.Ct. 548, 550 , 71 L.Ed. 966 , answered a similar objection to the limitation of weight by the following statement, which is applicable here: ‘An examination of the acts of Congress discloses no provision, express or implied, by which there is withheld from the state its ordinary police power to conserve the highways in the interest of the public and to prescribe such reasonable regulations for their use as may be wise to prevent injury and damage to them. * * ’ In the case before us there is no discrimination against interst

1897The leading case in construing the commerce clause of the federal constitution is that of Gibbons v. Ogden, 9 Wheat. 1 .