Tyler Pipe Industries, Inc. v. Washington State Department of Revenue
483 U.S. 232 · Decided June 23, 1987 · Supreme Court of the United States
At a glance
Tyler Pipe Industries, Inc. v. Washington State Department of Revenue was decided on June 23, 1987 by a vote of 6–2. The Court vacated the lower court's decision and remanded the case. Justice John Paul Stevens wrote the opinion of the Court. SCDB classifies its main issue as “State or local government tax” in the Economic Activity area. SCDB codes this decision as formally altering one or more of the Court's own precedents. SCDB records that the Court declared a state or territorial law, regulation or constitutional provision unconstitutional.
Read the opinion
Case details
- Citations
- 483 U.S. 232 · 107 S. Ct. 2810 · 97 L. Ed. 2d 199 · 1987 U.S. LEXIS 2872
- Docket number
- 85-1963
- Decided
- June 23, 1987
- Argued
- March 2, 1987
- Court era
- Rehnquist Court
- Decision type
- Opinion of the Court (orally argued)
- Disposition
- Vacated and remanded
- Outcome for petitioner
- The petitioning party received a favorable disposition
- Vote
- 6–2
- Majority opinion
- John Paul Stevens
- Opinion assigned by
- William J. Brennan Jr.
- How the case arrived
- Appeal
- Issue (SCDB)
- State or local government tax
- Issue area
- Economic Activity
- Legal provision
- Article I, Section 8, Paragraph 3 (interstate commerce clause)
- Type of law
- Constitution
- Altered precedent
- Yes — formally altered the Court's precedent
- Held unconstitutional
- A state or territorial law, regulation or constitutional provision
- Decision direction (SCDB)
- Conservative what this means
How the Justices voted
| Justice | Vote | Separate writing |
|---|---|---|
| Justice William J. Brennan Jr. | Majority | |
| Justice Byron R. White | Majority | |
| Justice Thurgood Marshall | Majority | |
| Justice Harry A. Blackmun | Majority | |
| Chief Justice William H. Rehnquist | Dissent | |
| Justice John Paul Stevens | Majority | Wrote an opinion |
| Justice Sandra Day O'Connor | Concurrence | Wrote an opinion |
| Justice Antonin Scalia | Dissent | Wrote an opinion |
Did not participate: Lewis F. Powell Jr..
Full case caption
Tyler Pipe Industries, Inc. v. Washington State Department of Revenue
SCDB identifiers: case 1986-146, docket 1986-146-01.
Related decisions
Other cases on “State or local government tax”
- American Trucking Associations, Inc. v. ScheinerLaw held unconstitutional
- Rockford Life Insurance Co. v. Illinois Department of Revenue
- Burlington Northern Railroad Co. v. Oklahoma Tax Commission
- Arkansas Writers' Project, Inc. v. RaglandLaw held unconstitutional
- Western Air Lines, Inc. v. Board of Equalization of the State of South Dakota
- R. J. Reynolds Tobacco Co. v. Durham County
Cases on the same legal provision: Article I, Section 8, Paragraph 3 (interstate commerce clause)
- CTS Corp. v. Dynamics Corporation of America
- Bendix Autolite Corp. v. Midwesco Enterprises, Inc.Law held unconstitutional
- Maine v. Taylor
- Brown-Forman Distillers Corp. v. New York State Liquor AuthorityLaw held unconstitutional
- Healy v. the Beer InstituteAltered precedentLaw held unconstitutional
- South-Central Timber Development, Inc. v. Wunnicke
Same Term, same area (Economic Activity)
- Kelly v. Robinson
- Cargill, Inc. v. Monfort of Colorado, Inc.
- R. J. Reynolds Tobacco Co. v. Durham County
- 324 Liquor Corp. v. Duffy
- Clarke v. Securities Industry Association
- Jersey Shore State Bank v. United States
Source: Supreme Court Database, 2026 Release 01 (data file dated September 8, 2026). Imported into CaseTrail November 5, 2026. Coverage: decisions from the 1946 through 2025 Terms. Methodology · Report an error