Complete Auto Transit, Inc. v. Brady
United States Supreme Court
430 U.S. 274 (1977)
Relevant factsFree
Mississippi imposed a gross-income-based privilege tax on businesses operating within the state, applying it to Complete Auto Transit (plaintiff), which transported General Motors vehicles shipped from other states to Mississippi dealers; under prior precedent (the Spector rule), a state privilege tax could never be applied to activity that was part of interstate commerce, regardless of the tax's actual practical effects.
IssueFree
Whether a state tax on the privilege of doing business within a state is unconstitutional under the Commerce Clause if applied to an activity that is a part of interstate commerce.
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