SFA Folio Collections, Inc. v. Tracy

According to Clause 3, Section 8, Article I of the United States Constitution, “[t]he Congress shall have power * * * to regulate commerce * * * among the several States.” The United States Supreme Court has interpreted this clause to prohibit certain state actions that interfere with or burden interstate commerce. Quill Corp. v. North Dakota (1992), 504 U.S. 298, 112 S.Ct. 1904, 119 L.Ed.2d 91. In Complete Auto Transit, Inc. v. Brady (1977), 430 U.S. 274, 97 S.Ct. 1076, 51 L.Ed.2d 326, the court set forth a four-part test to enforce this dormant Commerce Clause provision. A state tax will…