New Energy Co. of Indiana v. Limbach

Ohio gave fuel dealers a tax credit for each gallon of ethanol-blended fuel sold, but only if the ethanol came from Ohio or from a state offering Ohio a reciprocal credit. New Energy Company of Indiana (plaintiff), an out-of-state ethanol producer whose home state did not have a reciprocal arrangement, sued in Ohio state court, arguing the law discriminated against interstate commerce in violation of the Commerce Clause. The Ohio Supreme Court initially agreed but reversed itself on rehearing, and New Energy sought review in the U.S. Supreme Court.