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Line 1: − 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."<ref>Philadelphia v. New Jersey, 437 U.S. at 624.</ref>+ − − 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."<ref>''Pike'', 397 U.S. at 142; Northwest Central Pipeline Corp. v. State Corporation Comm'n of Kan., 489 U.S. 493, 525-526 (1989).</ref> − − == References == − <references/> − − [[Category:United States Supreme Court Cases]]
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