Caterpillar, Inc. v. Commissioner of Revenue

OPINION

PAGE, Justice.

Relator Caterpillar Incorporated (“Caterpillar”) raises a constitutional challenge to Minnesota’s corporate excise taxation system, alleging that it facially discriminates against foreign commerce in violation of the Foreign Commerce Clause of the United States Constitution. This case arose when Caterpillar sought refunds for Minnesota corporate excise taxes paid on an apportioned share of interest and royalties received from its foreign subsidiaries and a foreign affiliate that were members of Caterpillar’s unitary business 1 during the tax years 1979-81 and 1985-87.…