Brief of Amicus Curiae Multistate Tax Commission In Support of Respondent in General Motors Corp. v. Tracy
35 Pages Posted: 15 Sep 2017
Date Written: 1995
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.
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