Ford Motor Co. v. Director of Revenue

RIDGELY, Justice:

Petitioner-Appellant Ford Motor Company (“Ford”) appeals the judgment of the Superior Court affirming the determination by the Respondent-Appellee Director of Revenue (the “Director”) that the Director may lawfully impose an unappor-tioned tax on Ford’s receipts from sales of motor vehicles sold to independent dealerships located in Delaware.

Ford makes four arguments on appeal. First, it contends that the Superior Court erred in holding that the Wholesalers’ Gross Receipts Tax (the “Wholesalers’ Tax”) did not violate the Commerce Clause of the United States Constitution as…