ETC Marketing, Ltd. v. Harris County Appraisal District

in which Justice Green, Justice Johnson, Justice Willett, Justice Lehrmann, Justice Boyd, and Justice Brown joined.

The Commerce Clause of the United States Constitution limits a state’s power to tax interstate commerce. But this limit is not all-encompassing, and states may tax some property despite its interstate character. This case requires us to determine whether those constitutional limits bar property taxes levied on natural gas stored in Texas while awaiting future resale and shipment to out-of-state consumers.

We are not the first to address this question. The Oklahoma and Kansas…