Vinmar, Inc. v. Harris County Appraisal District

in which GONZALEZ, CORNYN, SPECTOR and BAKER, Justices, join.

This is an appeal of a trial court’s judgment in favor of the appraisal district in a suit protesting the assessment of property taxes on goods awaiting export. Because we conclude that the tax violates the Commerce Clause of the United States Constitution, we reverse the judgment of the court of appeals and remand this case to the trial court for entry of judgment consistent with this opinion.

I

Vinmar, Inc. is a Texas corporation with its principal place of business in Houston. Upon receiving an order from a client in a foreign…