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Complete Auto Transit, Inc. v. Brady | 430 U.S. 274, 97 S.Ct. 1076, 51 L.Ed.2d 326 (1977)
The Constitution’s Commerce Clause grants Congress the power to regulate interstate commerce. Inferred from that grant is the Dormant Commerce Clause, which generally prohibits states from adopting laws that discriminate against or unduly burden interstate commerce. In Complete Auto Transit, Incorporated versus Brady, we explore the intersection of the Dormant Commerce Clause and state taxation of interstate commerce.
Complete Auto Transit was a Michigan corporation that transported vehicles manufactured by General Motors from their import point at a railyard in Jackson, Mississippi, to dealers throughout the state. Mississippi law imposed a tax on businesses for the privilege of doing business in Mississippi. Complete Auto paid the tax but then initiated a state court refund suit against Brady, the chairman of the Mississippi Tax Commission. Complete Auto argued that its transportation of the vehicles was part of a broader interstate transaction. It then pointed to the United States Supreme Court’s decision in Spector Motor Service versus O’Connor, which held that a state tax on the privilege of doing business was per se, or automatically, unconstitutional when applied to interstate commerce. In response, Brady argued that the constitutionality of a state tax should be based on the tax’s practical effect, not merely the language describing what the tax was for.
The Chancery Court upheld the tax as constitutional, and the Mississippi Supreme Court affirmed. The United States Supreme Court granted cert.
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