Nueces County Appraisal District v. Diamond Shamrock Refining & Marketing Co.

GERALD T. BISSETT, Justice (Assigned),

dissenting.

I respectfully dissent. I would hold that both the Import-Export Clause and the Commerce Clause in the United States Constitution prohibit the tax in this case.

First, in addition to the summary of the facts set out in the majority opinion, I add the following facts which were stipulated by the parties:

The crude oil at issue originates totally from foreign sources, and is transmitted by ships through the Gulf of Mexico to the Harbor Island storage facility located within the Nueces County Appraisal District as part of and incident to the…