American Trucking Associations, Inc. v. State

The issue in this case is whether the Oregon “flat fee” highway tax alternatives that are available to heavy trucks hauling certain commodities in either interstate or intrastate commerce violate the Commerce Clause of the United States Constitution. American Trucking Associations, Inc., and several other trucking companies (plaintiffs) sought a judgment declaring, among other things, that the provisions of ORS 825.480(1), (4), and (5) 2 that offer a flat-fee tax option to certain non-farm-use carriers, as well as similar provisions for farm-use trucks, violated the Commerce Clause.…