Ontario Trucking Ass'n v. New York State Department of Taxation & Finance

OPINION OF THE COURT

White, J.

We affirm Supreme Court’s declaration in defendants’ favor that Tax Law § 184 does not offend the Commerce Clause or the Equal Protection Clause of the US Constitution.1 Tax Law § 184 (1) imposes upon transportation corporations and associations a franchise fee of 0.75% of their gross earnings from all sources within this State2 for the privilege, inter alia, of doing *72business in this State. Because the Due Process and Commerce Clauses prevent a State from imposing an income-based tax on nonresidents on valúe they earn outside its borders (see, Barclays Bank v…