American Trucking Associations, Inc. v. Scheiner
| American Trucking Associations, Inc. v. Scheiner | |
|---|---|
 | |
| Decided June 23, 1987 | |
| Full case name | American Trucking Associations, Inc. v. Scheiner |
| Citations | 483 U.S. 266 (more) |
| Holding | |
| A state tax on using motor vehicles on the highway is unconstitutional when the amount of the tax is not calculated to be proportional to highway use and when the tax treats in-state and out-of-state road users differently. | |
| Court membership | |
| |
| Case opinions | |
| Majority | Stevens |
| Dissent | O'Connor, joined by Rehnquist, Powell |
| Dissent | Scalia, joined by Rehnquist |
| Laws applied | |
| Commerce Clause, Dormant Commerce Clause | |
American Trucking Associations, Inc. v. Scheiner, 483 U.S. 266 (1987), was a United States Supreme Court case in which the Court held that a state tax on using motor vehicles on the highway is unconstitutional when the amount of the tax is not calculated to be proportional to highway use and when the tax treats in-state and out-of-state road users differently.[1][2]
Aftermath
[edit]The Supreme Court remanded the case to the Arkansas Supreme Court. While the case remained pending, the state of Arkansas began holding the collected taxes in escrow on the order of Circuit Justice Harry Blackmun. The Arkansas Supreme Court then reconsidered the tax in light of Scheiner and ruled it unconstitutional. However, the court declined to order refunds for taxes paid before the August escrow order, saying Scheiner could not be applied retroactively. The court nevertheless determined that the tax money paid into escrow after the August order should be refunded. In American Trucking Associations, Inc. v. Smith, the Supreme Court allowed that decision to stand.[3]
References
[edit]External links
[edit]- Text of American Trucking Associations, Inc. v. Scheiner, 483 U.S. 266 (1987) is available from: Cornell Findlaw Justia
This article incorporates written opinion of a United States federal court. As a work of the U.S. federal government, the text is in the public domain. "[T]he Court is unanimously of opinion that no reporter has or can have any copyright in the written opinions delivered by this Court." Wheaton v. Peters, 33 U.S. (8 Pet.) 591, 668 (1834)
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