Brief of Amicus Curiae Multistate Tax Commission In Support of Respondent in General Motors Corp. v. Tracy

35 Pages Posted: 15 Sep 2017

See all articles by Richard D. Pomp

Richard D. Pomp

University of Connecticut - School of Law

Michael J. McIntyre

Wayne State University Law School

Paull Mines

Multistate Tax Commission

Date Written: 1995

Abstract

Amicus Curiae is the Multistate Tax Commission (MTC) in support of respondent, Roger W. Tracy, the Tax Commissioner of Ohio. The MTC argues that an Ohio statute exempting natural gas purchased from utilities from the state’s sales and use tax does not violate the Commerce Clause because: (1) the Ohio taxing system does not discriminate on its face against interstate commerce; (2) General Motors has not established that the Ohio legislature harbored a discriminatory intent; and (3) General Motors has not established that the Ohio taxing system has discriminatory impact. The MTC further argues that a ruling in favor of General Motors would drastically affect current Commerce Clause jurisprudence and prejudice state tax and regulatory power.

Suggested Citation

Pomp, Richard D. and McIntyre, Michael J. and Mines, Paull, Brief of Amicus Curiae Multistate Tax Commission In Support of Respondent in General Motors Corp. v. Tracy (1995). Available at SSRN: https://ssrn.com/abstract=3031100 or http://dx.doi.org/10.2139/ssrn.3031100

Richard D. Pomp (Contact Author)

University of Connecticut - School of Law ( email )

65 Elizabeth Street
Hartford, CT 06105
United States
860-570-5251 (Phone)

HOME PAGE: http://www.law.uconn.edu/faculty/rpomp/

Michael J. McIntyre

Wayne State University Law School ( email )

471 Palmer
Detroit, MI 48202
United States

Paull Mines

Multistate Tax Commission

444 North Capitol Street, NW
Suite 425
Washington, DC 20001
United States
202-624-8699 (Phone)
202-624-8819 (Fax)

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