Pike v. Bruce Church
In Pike v. Bruce Church, Inc., 397 U.S. 137, 142 (1970), the U.S. Supreme Court adopted a test for state or local taxes "directed to legitimate local concerns, with effects upon interstate commerce that are only incidental."
Under the Pike test, the Court will uphold a nondiscriminatory statute "unless the burden imposed on [interstate] commerce is clearly excessive in relation to the putative local benefits."
- Philadelphia v. New Jersey, 437 U.S. at 624.
- Pike, 397 U.S. at 142; Northwest Central Pipeline Corp. v. State Corporation Comm'n of Kan., 489 U.S. 493, 525-526 (1989).