Legal Opinion
General Motors Corp. v. City of Seattle
Court of Appeals of Washington
Decided May 7, 2001No. Nos. 46152-4-I; 47562-2-I; 47561-4-IPublishedCited by 24 opinions
1Opinion of the CourtBaker, J.
General Motors Corporation (GM) and Chrysler Corporation challenge the City of Seattle’s jurisdiction to impose on them a business and occupation tax measured by their gross receipts on wholesale auto sales to Seattle dealers. They claim that their contacts with the City are not sufficient to establish nexus under the federal Commerce Clause and alternatively, that the measure of tax is not fairly apportioned to the automakers’ marketing activities within the city. Because their in-city advertising, sales/service calls, and marketing/service of warranties *46significantly impact the automakers’…
2Cases cited15 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Quill Corp. v. North Dakota Ex Rel. HeitkampSupreme Court of the United States · 1992
- Western Live Stock v. Bureau of RevenueSupreme Court of the United States · 1938
- Oklahoma Tax Commission v. Jefferson Lines, Inc.Supreme Court of the United States · 1995
- Tyler Pipe Industries, Inc. v. Washington State Department of RevenueSupreme Court of the United States · 1987
10 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Ford Motor Co. v. City of SeattleWashington Supreme Court · 2007
- PHOENIX DEVELOPMENT, INC. v. City of WoodinvilleWashington Supreme Court · 2011
- General Motors Corp. v. City of SeattleCourt of Appeals of Washington · 2001
- Lanco v. DIRECTOR, DIV. OF TAX.New Jersey Superior Court Appellate Division · 2005
- Kmart Properties, Inc. v. Taxation & Revenue DepartmentNew Mexico Court of Appeals · 2002
19 more not listed; retrieve them via the Exa API.