National Private Truck Council, Inc. v. Commissioner of Revenue

At issue is the question whether 830 Code Mass. Regs. § 63.39.1(5) (1993) (regulation) violates Federal statute, Pub. L. 86-272, codified at 15 U.S.C. § 381 (1994), and *325whether, as the Commissioner of Revenue (commissioner) argues, § 381 is unconstitutional as it unduly impairs the sovereign power of the State to tax interstate commerce within its borders and thus violates the United States Constitution’s Tenth Amendment reservation of power to the States. The plaintiff filed a complaint in the Superior Court seeking a declaration that the Federal statute preempts the regulation and that…