IN RE WILLIAMS

U.S. | 1983-12-12
No. 83-5601
464 U.S. 1016 Supreme Court of the United States (1983) Positive Treatment
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  • Armco Inc. v. Hardesty, 467 U.S. 638 (U.S. 1984)
    …discriminate against interstate commerce; while local manufacturers making sales in the State were exempt from the gross receipts tax, they paid a much higher manufacturing tax.5 Id., at-,-, 303 S. E. 2d, at 716-717. We noted probable jurisdiction, 464 U. S. 1016 (1983), and now reverse. Since we hold that West Virginia’s tax does discriminate unconstitutionally against interstate commerce, we do not reach Armco’s argument that there was not a sufficient nexus between the State and the sales at issue here to…

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