commerce clause in Wyoming

10 Wyoming opinions name it 1 courts 1972–2011 0 in the last five years

The cases below were cited by Wyoming 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.

Followed or applied (5)

Case	Followed	Cited
Complete Auto Transit, Inc. v. Bradygreen scotus · 1977 · cited in 5 Wyoming opinions naming this issue, 1988–2011 2 sentences 2006Under 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.” 430 U.S., at 279 [ 97 S.Ct. 1076 ]. 2006Under 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.” 430 U.S., at 279 [ 97 S.Ct. 1076 ].	1	5
Edwards v. Californiagreen scotus · 1941 · cited in 1 Wyoming opinions naming this issue, 1999–1999 2 sentences 1999See Edwards v. People of State of California, 314 U.S. 160, 173 , 62 S.Ct. 164 , 86 L.Ed. 119 (1941). 1999See Edwards v. People of State of California, 314 U.S. 160, 173 , 62 S.Ct. 164 , 86 L.Ed. 119 (1941).	1	1
National Geographic Society v. California Board of Equalizationgreen scotus · 1977 · cited in 1 Wyoming opinions naming this issue, 1992–1992 2 sentences 1992See National Geographic Society v. California Board of Equalization, 430 U.S. 551 , 97 S.Ct. 1386 , 51 L.Ed.2d 631 (1977). 9 .Under the Sales Tax Act, a “retail sale” is a "sale of tangible personal property to a person for use and not for subsequent resale.” Wyo. 1992See National Geographic Society v. California Board of Equalization, 430 U.S. 551 , 97 S.Ct. 1386 , 51 L.Ed.2d 631 (1977). 9 .Under the Sales Tax Act, a “retail sale” is a "sale of tangible personal property to a person for use and not for subsequent resale.” Wyo.	1	1
Burlington Northern Railroad v. Oklahoma Tax Commissiongreen scotus · 1987 · cited in 1 Wyoming opinions naming this issue, 1988–1988 2 sentences 1988See Burlington Northern Railway Co. v. Oklahoma Tax Commission, ___ U.S. ___, 107 S.Ct. 1855 , 95 L.Ed.2d 404 (1987), as applying the commerce clause to state taxation of interstate railroad property. 1988See Burlington Northern Railway Co. v. Oklahoma Tax Commission, ___ U.S. ___, 107 S.Ct. 1855 , 95 L.Ed.2d 404 (1987), as applying the commerce clause to state taxation of interstate railroad property.	1	1
Western Live Stock v. Bureau of Revenuegreen scotus · 1938 · cited in 1 Wyoming opinions naming this issue, 1980–1980 2 sentences 1980The Court began its opinion with a statement of general principles: “We start with the proposition that ‘[i]t was not the purpose of the commerce clause to relieve those engaged in interstate commerce from their share of state tax burden even though it increases the cost of doing business.’ Western Live Stock v. Bureau of Revenue, 303 U.S. 250, 254 [ 58 S.Ct. 546, 548 , 82 L.Ed. 823 ] (1938)....” 377 U.S. at 439 , 84 S.Ct. at 1567 The Court then said: “However, local taxes measured by gross receipts from interstate commerce have not always fared as well. 1980The Court began its opinion with a statement of general principles: “We start with the proposition that ‘[i]t was not the purpose of the commerce clause to relieve those engaged in interstate commerce from their share of state tax burden even though it increases the cost of doing business.’ Western Live Stock v. Bureau of Revenue, 303 U.S. 250, 254 [ 58 S.Ct. 546, 548 , 82 L.Ed. 823 ] (1938)....” 377 U.S. at 439 , 84 S.Ct. at 1567 The Court then said: “However, local taxes measured by gross receipts from interstate commerce have not always fared as well.	1	1

Distinguished, questioned or overruled (0)

Case	Negative	Cited
No negative-treatment citations attached to this issue in Wyoming. Read the followed side critically anyway.

Also cited on this issue (13)

Case	Cited	Years
Quill Corp. v. North Dakota Ex Rel. Heitkamp red scotus · 1992 1 sentence 1992In Quill Corp., - U.S. -, 112 S.Ct. 1904 , the United States Supreme Court held that a mail order business did not have to have a physical presence in the state to permit the state to require the business to collect a use tax from in-state customers, but a physical presence in the state was required for the business to have the "substantial nexus” required of the taxing state by the commerce clause.	1	1992–1992
Henneford v. Silas Mason Co. green scotus · 1937 2 sentences 1989Henneford v. Silas Mason Co., 300 U.S. 577 , 57 S.Ct. 524 , 81 L.Ed. 814 (1937). 1989Henneford v. Silas Mason Co., 300 U.S. 577 , 57 S.Ct. 524 , 81 L.Ed. 814 (1937).	1	1989–1989
Piper v. Chris-Craft Industries, Inc. green scotus · 1977 2 sentences 1988Cf. Complete Auto Transit, Inc. v. Brady, 430 U.S. 274 , 97 S.Ct. 1076 , 51 L.Ed.2d 326 , reh. denied 430 U.S. 976 , 97 S.Ct. 1669 , 52 L.Ed.2d 371 (1977), another commerce-clause case as distinguished from due-process and equal-protection constraints objections, where the ratio is not attacked, but rather the basic delineation of market value. 1988Cf. Complete Auto Transit, Inc. v. Brady, 430 U.S. 274 , 97 S.Ct. 1076 , 51 L.Ed.2d 326 , reh. denied 430 U.S. 976 , 97 S.Ct. 1669 , 52 L.Ed.2d 371 (1977), another commerce-clause case as distinguished from due-process and equal-protection constraints objections, where the ratio is not attacked, but rather the basic delineation of market value.	1	1988–1988
Rhoades v. Norfolk & Western Railway Co. green ill · 1979 2 sentences 1985Laborers Local Union No. 374 v. Felton Construction Company, 98 Wash.2d 121 , 654 P.2d 67 (1982); Massachusetts Council of Construction Employers, Incorporated v. Mayor of Boston, 384 Mass. 466 , 425 N.E.2d 346 (1981), rev'd under the commerce clause, 460 U.S. 204 , 103 S.Ct. 1042 , 75 L.Ed.2d 1 (1983); Salla v. County of Monroe, 48 N.Y.2d 514 , 399 N.E.2d 909 , 423 N.Y.S.2d 878 , cert. denied 446 U.S. 909 , 100 S.Ct. 1836 , 64 L.Ed.2d 262 (1979). 1985Laborers Local Union No. 373 v. Felton Construction Company, 98 Wash.2d 121 , 654 P.2d 67 (1982); Massachusetts Council of Construction Employers, Incorporated v. Mayor of Boston, 384 Mass. 466 , 425 N.E.2d 346 (1981), rev’d under the commerce clause, 460 U.S. 204 , 103 S.Ct. 1042 , 75 L.Ed.2d 1 (1983); Salla v. County of Monroe, 48 N.Y.2d 514 , 399 N.E.2d 909 , 423 N.Y.S.2d 878 , cert. denied 446 U.S. 909 , 100 S.Ct. 1836 , 64 L.Ed.2d 262 (1979).	1	1985–1985
Laborers Local Union No. 374 v. Felton Construction Co. green wash · 1982 2 sentences 1985Laborers Local Union No. 374 v. Felton Construction Company, 98 Wash.2d 121 , 654 P.2d 67 (1982); Massachusetts Council of Construction Employers, Incorporated v. Mayor of Boston, 384 Mass. 466 , 425 N.E.2d 346 (1981), rev'd under the commerce clause, 460 U.S. 204 , 103 S.Ct. 1042 , 75 L.Ed.2d 1 (1983); Salla v. County of Monroe, 48 N.Y.2d 514 , 399 N.E.2d 909 , 423 N.Y.S.2d 878 , cert. denied 446 U.S. 909 , 100 S.Ct. 1836 , 64 L.Ed.2d 262 (1979). 1985Laborers Local Union No. 374 v. Felton Construction Company, 98 Wash.2d 121 , 654 P.2d 67 (1982); Massachusetts Council of Construction Employers, Incorporated v. Mayor of Boston, 384 Mass. 466 , 425 N.E.2d 346 (1981), rev'd under the commerce clause, 460 U.S. 204 , 103 S.Ct. 1042 , 75 L.Ed.2d 1 (1983); Salla v. County of Monroe, 48 N.Y.2d 514 , 399 N.E.2d 909 , 423 N.Y.S.2d 878 , cert. denied 446 U.S. 909 , 100 S.Ct. 1836 , 64 L.Ed.2d 262 (1979).	1	1985–1985
Massachusetts Council of Construction Employers, Inc. v. Mayor of Boston green mass · 1981 2 sentences 1985Laborers Local Union No. 374 v. Felton Construction Company, 98 Wash.2d 121 , 654 P.2d 67 (1982); Massachusetts Council of Construction Employers, Incorporated v. Mayor of Boston, 384 Mass. 466 , 425 N.E.2d 346 (1981), rev'd under the commerce clause, 460 U.S. 204 , 103 S.Ct. 1042 , 75 L.Ed.2d 1 (1983); Salla v. County of Monroe, 48 N.Y.2d 514 , 399 N.E.2d 909 , 423 N.Y.S.2d 878 , cert. denied 446 U.S. 909 , 100 S.Ct. 1836 , 64 L.Ed.2d 262 (1979). 1985Laborers Local Union No. 374 v. Felton Construction Company, 98 Wash.2d 121 , 654 P.2d 67 (1982); Massachusetts Council of Construction Employers, Incorporated v. Mayor of Boston, 384 Mass. 466 , 425 N.E.2d 346 (1981), rev'd under the commerce clause, 460 U.S. 204 , 103 S.Ct. 1042 , 75 L.Ed.2d 1 (1983); Salla v. County of Monroe, 48 N.Y.2d 514 , 399 N.E.2d 909 , 423 N.Y.S.2d 878 , cert. denied 446 U.S. 909 , 100 S.Ct. 1836 , 64 L.Ed.2d 262 (1979).	1	1985–1985
McGuire v. United States green scotus · 1980 2 sentences 1985Laborers Local Union No. 374 v. Felton Construction Company, 98 Wash.2d 121 , 654 P.2d 67 (1982); Massachusetts Council of Construction Employers, Incorporated v. Mayor of Boston, 384 Mass. 466 , 425 N.E.2d 346 (1981), rev'd under the commerce clause, 460 U.S. 204 , 103 S.Ct. 1042 , 75 L.Ed.2d 1 (1983); Salla v. County of Monroe, 48 N.Y.2d 514 , 399 N.E.2d 909 , 423 N.Y.S.2d 878 , cert. denied 446 U.S. 909 , 100 S.Ct. 1836 , 64 L.Ed.2d 262 (1979). 1985Laborers Local Union No. 373 v. Felton Construction Company, 98 Wash.2d 121 , 654 P.2d 67 (1982); Massachusetts Council of Construction Employers, Incorporated v. Mayor of Boston, 384 Mass. 466 , 425 N.E.2d 346 (1981), rev’d under the commerce clause, 460 U.S. 204 , 103 S.Ct. 1042 , 75 L.Ed.2d 1 (1983); Salla v. County of Monroe, 48 N.Y.2d 514 , 399 N.E.2d 909 , 423 N.Y.S.2d 878 , cert. denied 446 U.S. 909 , 100 S.Ct. 1836 , 64 L.Ed.2d 262 (1979).	1	1985–1985
Coats v. United States green scotus · 1980 2 sentences 1985Laborers Local Union No. 374 v. Felton Construction Company, 98 Wash.2d 121 , 654 P.2d 67 (1982); Massachusetts Council of Construction Employers, Incorporated v. Mayor of Boston, 384 Mass. 466 , 425 N.E.2d 346 (1981), rev'd under the commerce clause, 460 U.S. 204 , 103 S.Ct. 1042 , 75 L.Ed.2d 1 (1983); Salla v. County of Monroe, 48 N.Y.2d 514 , 399 N.E.2d 909 , 423 N.Y.S.2d 878 , cert. denied 446 U.S. 909 , 100 S.Ct. 1836 , 64 L.Ed.2d 262 (1979). 1985Laborers Local Union No. 373 v. Felton Construction Company, 98 Wash.2d 121 , 654 P.2d 67 (1982); Massachusetts Council of Construction Employers, Incorporated v. Mayor of Boston, 384 Mass. 466 , 425 N.E.2d 346 (1981), rev’d under the commerce clause, 460 U.S. 204 , 103 S.Ct. 1042 , 75 L.Ed.2d 1 (1983); Salla v. County of Monroe, 48 N.Y.2d 514 , 399 N.E.2d 909 , 423 N.Y.S.2d 878 , cert. denied 446 U.S. 909 , 100 S.Ct. 1836 , 64 L.Ed.2d 262 (1979).	1	1985–1985
Trepel Petroleum Corp. v. CleveRock Energy Corp. green scotus · 1980 2 sentences 1985Laborers Local Union No. 374 v. Felton Construction Company, 98 Wash.2d 121 , 654 P.2d 67 (1982); Massachusetts Council of Construction Employers, Incorporated v. Mayor of Boston, 384 Mass. 466 , 425 N.E.2d 346 (1981), rev'd under the commerce clause, 460 U.S. 204 , 103 S.Ct. 1042 , 75 L.Ed.2d 1 (1983); Salla v. County of Monroe, 48 N.Y.2d 514 , 399 N.E.2d 909 , 423 N.Y.S.2d 878 , cert. denied 446 U.S. 909 , 100 S.Ct. 1836 , 64 L.Ed.2d 262 (1979). 1985Laborers Local Union No. 373 v. Felton Construction Company, 98 Wash.2d 121 , 654 P.2d 67 (1982); Massachusetts Council of Construction Employers, Incorporated v. Mayor of Boston, 384 Mass. 466 , 425 N.E.2d 346 (1981), rev’d under the commerce clause, 460 U.S. 204 , 103 S.Ct. 1042 , 75 L.Ed.2d 1 (1983); Salla v. County of Monroe, 48 N.Y.2d 514 , 399 N.E.2d 909 , 423 N.Y.S.2d 878 , cert. denied 446 U.S. 909 , 100 S.Ct. 1836 , 64 L.Ed.2d 262 (1979).	1	1985–1985
White v. Massachusetts Council of Construction Employers, Inc. green scotus · 1983 2 sentences 1985Laborers Local Union No. 374 v. Felton Construction Company, 98 Wash.2d 121 , 654 P.2d 67 (1982); Massachusetts Council of Construction Employers, Incorporated v. Mayor of Boston, 384 Mass. 466 , 425 N.E.2d 346 (1981), rev'd under the commerce clause, 460 U.S. 204 , 103 S.Ct. 1042 , 75 L.Ed.2d 1 (1983); Salla v. County of Monroe, 48 N.Y.2d 514 , 399 N.E.2d 909 , 423 N.Y.S.2d 878 , cert. denied 446 U.S. 909 , 100 S.Ct. 1836 , 64 L.Ed.2d 262 (1979). 1985Laborers Local Union No. 374 v. Felton Construction Company, 98 Wash.2d 121 , 654 P.2d 67 (1982); Massachusetts Council of Construction Employers, Incorporated v. Mayor of Boston, 384 Mass. 466 , 425 N.E.2d 346 (1981), rev'd under the commerce clause, 460 U.S. 204 , 103 S.Ct. 1042 , 75 L.Ed.2d 1 (1983); Salla v. County of Monroe, 48 N.Y.2d 514 , 399 N.E.2d 909 , 423 N.Y.S.2d 878 , cert. denied 446 U.S. 909 , 100 S.Ct. 1836 , 64 L.Ed.2d 262 (1979).	1	1985–1985
Salla v. County of Monroe green ny · 1979 2 sentences 1985Laborers Local Union No. 374 v. Felton Construction Company, 98 Wash.2d 121 , 654 P.2d 67 (1982); Massachusetts Council of Construction Employers, Incorporated v. Mayor of Boston, 384 Mass. 466 , 425 N.E.2d 346 (1981), rev'd under the commerce clause, 460 U.S. 204 , 103 S.Ct. 1042 , 75 L.Ed.2d 1 (1983); Salla v. County of Monroe, 48 N.Y.2d 514 , 399 N.E.2d 909 , 423 N.Y.S.2d 878 , cert. denied 446 U.S. 909 , 100 S.Ct. 1836 , 64 L.Ed.2d 262 (1979). 1985Laborers Local Union No. 374 v. Felton Construction Company, 98 Wash.2d 121 , 654 P.2d 67 (1982); Massachusetts Council of Construction Employers, Incorporated v. Mayor of Boston, 384 Mass. 466 , 425 N.E.2d 346 (1981), rev'd under the commerce clause, 460 U.S. 204 , 103 S.Ct. 1042 , 75 L.Ed.2d 1 (1983); Salla v. County of Monroe, 48 N.Y.2d 514 , 399 N.E.2d 909 , 423 N.Y.S.2d 878 , cert. denied 446 U.S. 909 , 100 S.Ct. 1836 , 64 L.Ed.2d 262 (1979).	1	1985–1985
General Motors Corp. v. Washington green scotus · 1964 2 sentences 1980The Court began its opinion with a statement of general principles: “We start with the proposition that ‘[i]t was not the purpose of the commerce clause to relieve those engaged in interstate commerce from their share of state tax burden even though it increases the cost of doing business.’ Western Live Stock v. Bureau of Revenue, 303 U.S. 250, 254 [ 58 S.Ct. 546, 548 , 82 L.Ed. 823 ] (1938)....” 377 U.S. at 439 , 84 S.Ct. at 1567 The Court then said: “However, local taxes measured by gross receipts from interstate commerce have not always fared as well. 1980The Court began its opinion with a statement of general principles: “We start with the proposition that ‘[i]t was not the purpose of the commerce clause to relieve those engaged in interstate commerce from their share of state tax burden even though it increases the cost of doing business.’ Western Live Stock v. Bureau of Revenue, 303 U.S. 250, 254 [ 58 S.Ct. 546, 548 , 82 L.Ed. 823 ] (1938)....” 377 U.S. at 439 , 84 S.Ct. at 1567 The Court then said: “However, local taxes measured by gross receipts from interstate commerce have not always fared as well.	1	1980–1980
Morrison-Kudson Co. v. State Board of Equalization green · 1943 1 sentence 1972In other words, the question is whether the State has exerted its power in proper proportion to appellant’s [the taxpayer’s] activities within the State and to appellant’s consequent enjoyment of the opportunities and protections which the State has afforded. * * * ” Almost thirty years ago, Mr. Justice Blume in Morrison-Knudson Co. v. State Board of Equalization, supra, 135 P.2d at 934 , took note that it was not the purpose of the commerce clause to relieve those engaged in interstate commerce of their just share of state tax burdens merely because of an incidental or consequential effect of	1	1972–1972

Statutes the citing opinions construe

WY § Wyo. Stat. § 16-3-114 (5)

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.

Where else courts name it

CA 229 (1914–2025) NY 147 (1892–2026) IL 136 (1893–2024) WA 125 (1906–2025) PA 88 (1900–2024) NJ 82 (1905–2023) TX 77 (1884–2024) MA 70 (1912–2022) AL 60 (1914–2025) FL 55 (1894–2016) KS 51 (1892–2019) MI 50 (1918–2023) LA 48 (1892–2011) IN 42 (1908–2015) MN 40 (1911–2026) MO 39 (1901–2023) AR 36 (1892–2007) OR 36 (1900–2025) IA 35 (1882–2015) WI 35 (1929–2011) GA 33 (1909–2006) WV 33 (1903–2023) OH 33 (1910–2024) NC 32 (1812–2025) OK 31 (1911–2020) MD 29 (1899–2026) TN 29 (1900–2025) VA 29 (1851–2018) CT 28 (1952–2019) NM 26 (1931–2019) MS 25 (1917–2018) AK 23 (1975–2025) KY 21 (1907–2016) ME 20 (1901–2026) AZ 20 (1953–2019) CO 19 (1962–2016) HI 18 (1903–2025) NE 18 (1904–2005) NH 17 (1909–2020) UT 16 (1908–2025) VT 14 (1916–2024) SC 12 (1906–2018) RI 11 (1925–2009) PR 11 (1912–2012) MT 11 (1931–2000) WY 10 (1972–2011) ID 10 (1897–2010) SD 9 (1908–1985) DC 9 (1974–2023) ND 9 (1894–2003) DE 8 (1948–2018) NV 5 (1952–2017) VI 2 (2011–2016)

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.

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