National Mines Corp. v. Carlyl,
497 U.S. 922 (1990)

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U.S. Supreme Court

National Mines Corp. v. Carlyl, 497 U.S. 922 (1990)

National Mines Corp. v. Carlyl

No. 89-337

Decided June 28, 1990

497 U.S. 922


During the years at issue, West Virginia imposed a gross receipts tax on wholesale sales of tangible property by out-of-state producers, but not in-state producers. The State Tax Commissioner upheld the tax assessed on sales by appellant National Mines Corp., rejecting National's claim that the tax was unconstitutional. Before National filed an appeal in the State Circuit Court, this Court, in Armco, Inc. v. Hardesty, 467 U. S. 638, invalidated the State's tax scheme as discriminatory against interstate commerce. After the State Supreme Court of Appeals ruled, in another case, that Armco did not apply retroactively, the Circuit Court upheld the State's collection of the assessed taxes.

Held: For the reasons stated in Ashland Oil, Inc. v. Carlyl, ante p. 497 U. S. 916, Armco applies retroactively to the taxes assessed against National.

Certiorari granted; reversed and remanded.

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