Complete Auto Transit, Inc. v. Brady
430 U.S. 274 (1977)

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U.S. Supreme Court

Complete Auto Transit, Inc. v. Brady, 430 U.S. 274 (1977)

Complete Auto Transit, Inc. v. Brady

No. 76-29

Argued January 19, 1977

Decided March 7, 1977

430 U.S. 274

Syllabus

A Mississippi tax on the privilege of doing business in the State held not to violate the Commerce Clause when it is applied to an interstate activity (here, the transportation by motor carrier in Mississippi to Mississippi dealers of cars manufactured outside the State) with a substantial nexus with the taxing State, is fairly apportioned, does not discriminate against interstate commerce, and is fairly related to the services provided by the State. Spector Motor Service v. O'Connor,340 U. S. 602, overruled. Pp. 430 U. S. 279-289.

330 So.2d 268, affirmed.

BLACKMUN, J., delivered the opinion for a unanimous Court.

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