Austin v. New Hampshire
United States Supreme Court
420 U.S. 656 (1975)
Relevant factsFree
New Hampshire taxed income earned in-state by nonresidents but exempted its own residents from tax on any income, in-state or out-of-state. Austin (plaintiff), a Maine resident who commuted to work in New Hampshire, challenged the tax under the Privileges and Immunities and Equal Protection Clauses; the New Hampshire Supreme Court upheld the tax, and the U.S. Supreme Court granted certiorari.
IssueFree
Whether the Privileges and Immunities Clause prevents a state from imposing a discriminatory income tax on nonresidents employed within the state.
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