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Commerce Clause Restraints On State Taxation After Jefferson Lines, Richard Pomp, Michael J. Mcintyre, Walter Hellerstein

Faculty Articles and Papers

In Jefferson Lines (1995), the U.S. Supreme Court may appear to have retreated from the economic-substance test articulated in Complete Auto (1977). In Jefferson Lines, the Court upheld an Oklahoma sales tax on the full sales price of bus tickets for interstate trips. At the same time, the Court reaffirmed Central Greyhound Lines, Inc. v. Mealey, which struck down a New York gross receipts tax on the full sales price of bus tickets for interstate trips. Jefferson Lines and Central Greyhound are essentially identical from an economic standpoint. The case is significant because the Court has recognized explicitly for the …