American Trucking Associations, Inc. v. State

Plaintiffs, the American Trucking Associations, Inc., and several individual trucking companies, assert that two aspects of the manner in which the State of Oregon taxes heavy trucks that use its highways violate the dormant Commerce Clause of the federal constitution. Those aspects are the flat fee options for certain commodities and the farm truck fuel tax; we describe them in detail below. Plaintiffs sought a declaratory judgment, an injunction, and a refund of taxes paid. Defendants are the State of Oregon, the Oregon Department of Transportation, the department’s director, and…