Iowa Automobile Dealers Ass'n v. Iowa State Appeal Board

HARRIS, Justice.

An Iowa statute provides a registration fee credit for motor vehicles which are sold, traded, or junked. But a special provision in the statute denies the credit when the vehicle disposal occurs outside Iowa. On the basis of an Iowa attorney general’s opinion that this provision was an unconstitutional discrimination against interstate commerce, the Iowa state appeal board began approving credits for vehicles sold, traded, or junked outside Iowa. Plaintiff, an association of Iowa automobile dealers, brought this action seeking judicial review of the board’s action and for…