Difference between revisions of "Pike v. Bruce Church"
Jump to navigation
Jump to search
(New page: 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 in...) |
(No difference)
|
Revision as of 13:41, August 12, 2007
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."[1]
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."[2]