American Trucking Ass'n v. Secretary of Administration

We must decide whether certain flat annual fees imposed by Massachusetts on interstate motor carriers are measured and assessed in a manner which violates the commerce clause of art. I, § 8, of the United States Constitution. The plaintiff, American Trucking Associations, Inc., a national trade organization, along with two interstate trucking companies, brought this class action in the Superior Court on behalf of taxpayers whose trucks are “base-registered in jurisdictions other than Massachusetts” and who have been, are, or may become subject to any of the three challenged fees. The fees…