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State Taxes And "Pike Balancing", Bradley W. Joondeph Jan 2024

State Taxes And "Pike Balancing", Bradley W. Joondeph

Indiana Law Journal

For many decades, the Supreme Court has applied different doctrinal frameworks in evaluating whether state laws violate the dormant Commerce Clause depending on whether the law at issue was a regulation or a tax. For state regulations, the Court’s test has included asking whether the regulation imposes costs on interstate commerce that are “clearly excessive” relative to its local benefits. But the Court has never applied this so-called “Pike balancing test” to state taxes. In its most recent state tax decision, however—South Dakota v. Wayfair, Inc.—the Court indicated Pike offers a basis for challenging state tax schemes under the Commerce …


Brother, Can You Spare A Dime: Tax Increment Financing In Indiana, Catherine Michael Apr 1996

Brother, Can You Spare A Dime: Tax Increment Financing In Indiana, Catherine Michael

Indiana Law Journal

No abstract provided.


Constitutional Analysis Of Indiana's Controlled Substance Excise Tax, F. Anthony Paganelli Oct 1995

Constitutional Analysis Of Indiana's Controlled Substance Excise Tax, F. Anthony Paganelli

Indiana Law Journal

No abstract provided.


The Indiana Business Tax Roadblock, Charles F. Bonser Apr 1970

The Indiana Business Tax Roadblock, Charles F. Bonser

Indiana Law Journal

No abstract provided.