Legal Opinion
Halliburton Oil Well Cementing Co. v. Reily
Supreme Court of the United States
Decided June 17, 1963No. 24PublishedCited by 226 opinions
1Opinion of the CourtChief Justice Warren
The sole issue before us is whether the Louisiana úse tax, as applied to the appellant, discriminates against interstate commerce in violation of the Commerce Clause of the Constitution.
The Louisiana sales and use taxes follow the basic pattern approved by this Court in Henneford v. Silas Mason Co., 300 U. S. 577. Louisiana Revised Statutes, Tit. 47, § 302, provides for the imposition of a tax “[a]t the rate of two per centum (2%) of the sales price of each item or article of .tangible personal property .when sold at retail in this state . 1 It imposes another tax “[a]t the *66rate of two per…
2Cases cited13 opinions
- Baldwin v. G. A. F. Seelig, Inc.Supreme Court of the United States · 1935
- Dean Milk Co. v. City of MadisonSupreme Court of the United States · 1951
- Henneford v. Silas Mason Co.Supreme Court of the United States · 1937
- Galveston, Harrisburg & San Antonio Railway Co. v. TexasSupreme Court of the United States · 1908
- Nippert v. City of RichmondSupreme Court of the United States · 1946
8 more not listed; retrieve them via the Exa API.
3Cited by226 opinions
- Maryland v. LouisianaSupreme Court of the United States · 1981
- McKesson Corp. v. Division of Alcoholic Beverages and Tobacco, Fla. Dept. of Business RegulationSupreme Court of the United States · 1990
- Minneapolis Star & Tribune Co. v. Minnesota Commissioner of RevenueSupreme Court of the United States · 1983
- Hughes v. Alexandria Scrap Corp.Supreme Court of the United States · 1976
- Oklahoma Tax Commission v. Jefferson Lines, Inc.Supreme Court of the United States · 1995
221 more not listed; retrieve them via the Exa API.