State or local government tax: Supreme Court decisions

Every U.S. Supreme Court decision from the 1946 through 2025 Terms that the Supreme Court Database classifies under the issue “State or local government tax,” part of the Economic Activity area.

Legal provisions most often involved

All 166 decisions, newest first

• North Carolina Department of Revenue v. the Kimberley Rice Kaestner 1992 Family TrustLaw held unconstitutional
  139 S. Ct. 2213Decided June 21, 20199–0Sonia Sotomayor
• South Dakota v. WayfairAltered precedent
  138 S. Ct. 2080Decided June 21, 20185–4Anthony M. Kennedy
• Comptroller of the Treasury v. WynneLaw held unconstitutional
  575 U.S. 542Decided May 18, 20155–4Samuel A. Alito Jr.
• Ala. Dep't of Revenue v. CSX Transp., Inc.
  575 U.S. 21Decided March 4, 20157–2Antonin Scalia
• Direct Mktg. Ass'n v. Brohl
  575 U.S. 1Decided March 3, 20159–0Clarence Thomas
• Christine Armour v. City of Indianapolis
  566 U.S. 673Decided June 4, 20126–3Stephen G. Breyer
• CSX Transportation, Inc. v. Alabama Department of Revenue
  562 U.S. 277Decided February 22, 20117–2Elena Kagan
• Polar Tankers, Inc. v. City of ValdezLaw held unconstitutional
  557 U.S. 1Decided June 15, 20097–2Stephen G. Breyer
• Department of Revenue of Kentucky v. George W. Davis
  553 U.S. 328Decided May 19, 20087–2David H. Souter
• Meadwestvaco Corporation v. Illinois Department of Revenue
  553 U.S. 16Decided April 15, 20089–0Samuel A. Alito Jr.
• CSX Transportation, Inc. v. Georgia State Board of Equalization
  552 U.S. 9Decided December 4, 20079–0John G. Roberts Jr.
• The Permanent Mission of India to the United Nations v. City of New York
  551 U.S. 193Decided June 14, 20077–2Clarence Thomas
• Alicia G. Limtiaco v. Felix P. Camacho
  549 U.S. 483Decided March 27, 20075–4Clarence Thomas
• Director of Revenue of Missouri v. Cobank Acb
  531 U.S. 316Decided February 20, 20019–0Clarence Thomas
• Hunt-Wesson, Inc. v. Franchise Tax Board of CaliforniaLaw held unconstitutional
  528 U.S. 458Decided February 22, 20009–0Stephen G. Breyer
• South Central Bell Telephone Company v. AlabamaLaw held unconstitutional
  526 U.S. 160Decided March 23, 19999–0Stephen G. Breyer
• Newsweek, Inc. v. Florida Department of Revenue
  522 U.S. 442Decided February 23, 19989–0Per curiam
• Christopher H. Lunding v. New York Tax Appeals TribunalLaw held unconstitutional
  522 U.S. 287Decided January 21, 19986–3Sandra Day O'Connor
• Camps Newfound/owatonna, Inc. v. Town of HarrisonLaw held unconstitutional
  520 U.S. 564Decided May 19, 19975–4John Paul Stevens
• General Motors Corporation v. Roger W. Tracy
  519 U.S. 278Decided February 18, 19978–1David H. Souter
• Fulton Corporation v. Janice H. FaulknerAltered precedentLaw held unconstitutional
  516 U.S. 325Decided February 21, 19969–0David H. Souter
• Oklahoma Tax Commission v. Jefferson Lines, Inc.
  514 U.S. 175Decided April 3, 19957–2David H. Souter
• Charles J. Reich v. Marcus E. CollinsLaw held unconstitutional
  513 U.S. 106Decided December 6, 19949–0Sandra Day O'Connor
• Barclays Bank PLC v. Franchise Tax Board of California
  512 U.S. 298Decided June 20, 19947–2Ruth Bader Ginsburg
• Associated Industries of Missouri v. Janette M. LohmanLaw held unconstitutional
  511 U.S. 641Decided May 23, 19949–0Clarence Thomas
• Oregon Waste Systems, Inc. v. Department of Environmental Quality of the State of OregonLaw held unconstitutional
  511 U.S. 93Decided April 4, 19947–2Clarence Thomas
• Department of Revenue of Oregon v. Acf Industries, Inc.
  510 U.S. 332Decided January 24, 19948–1Anthony M. Kennedy
• Itel Containers International Corporation v. Joe Huddleston
  507 U.S. 60Decided February 23, 19938–1Anthony M. Kennedy
• Wisconsin Department of Revenue v. William Wrigley, Jr., Co.
  505 U.S. 214Decided June 19, 19926–3Antonin Scalia
• Stephanie Nordlinger v. Kenneth Hahn
  505 U.S. 1Decided June 18, 19928–1Harry A. Blackmun
• Kraft General Foods, Inc. v. Iowa Department of Revenue and FinanceLaw held unconstitutional
  505 U.S. 71Decided June 18, 19927–2John Paul Stevens
• Allied-Signal, Inc. v. Director
  504 U.S. 768Decided June 15, 19925–4Anthony M. Kennedy
• Chemical Waste Management, Inc. v. Guy HuntLaw held unconstitutional
  504 U.S. 334Decided June 1, 19928–1Byron R. White
• Quill Corporation v. North Dakota by and Through Its Tax CommissionerAltered precedentLaw held unconstitutional
  504 U.S. 298Decided May 26, 19928–1John Paul Stevens
• Ford Motor Credit Company, Inc. v. Department of Revenue
  500 U.S. 172Decided May 20, 19914–4
• Trinova Corporation v. Michigan Department of Treasury
  498 U.S. 358Decided February 19, 19916–2Anthony M. Kennedy
• Ashland Oil, Inc. v. Caryl
  497 U.S. 916Decided June 28, 19909–0Per curiam
• National Mines Corp. v. Caryl
  497 U.S. 922Decided June 28, 19909–0Per curiam
• McKesson Corporation v. Division of Alcoholic Beverages and Tobacco
  496 U.S. 18Decided June 4, 19909–0William J. Brennan Jr.
• American Trucking Associations, Inc. v. Maurice Smith
  496 U.S. 167Decided June 4, 19905–4Sandra Day O'Connor
• Amerada Hess Corp. v. Director
  490 U.S. 66Decided April 3, 19898–0Harry A. Blackmun
• Allegheny Pittsburgh Coal Co. v. County Commission of Webster CountyLaw held unconstitutional
  488 U.S. 336Decided January 18, 19899–0William H. Rehnquist
• Goldberg v. Sweet
  488 U.S. 252Decided January 10, 19899–0Thurgood Marshall
• New Energy Company of Indiana v. LimbachLaw held unconstitutional
  486 U.S. 269Decided May 31, 19889–0Antonin Scalia
• D. H. Holmes Co., Ltd. v. McNamara
  486 U.S. 24Decided May 16, 19889–0William H. Rehnquist
• Tyler Pipe Industries, Inc. v. Washington State Department of RevenueAltered precedentLaw held unconstitutional
  483 U.S. 232Decided June 23, 19876–2John Paul Stevens
• American Trucking Associations, Inc. v. ScheinerLaw held unconstitutional
  483 U.S. 266Decided June 23, 19875–4John Paul Stevens
• Rockford Life Insurance Co. v. Illinois Department of Revenue
  482 U.S. 182Decided June 8, 19879–0John Paul Stevens
• Burlington Northern Railroad Co. v. Oklahoma Tax Commission
  481 U.S. 454Decided April 28, 19879–0Thurgood Marshall
• Arkansas Writers' Project, Inc. v. RaglandLaw held unconstitutional
  481 U.S. 221Decided April 22, 19877–2Thurgood Marshall
• Western Air Lines, Inc. v. Board of Equalization of the State of South Dakota
  480 U.S. 123Decided February 24, 19879–0Sandra Day O'Connor
• R. J. Reynolds Tobacco Co. v. Durham County
  479 U.S. 130Decided December 9, 19869–0Harry A. Blackmun
• Williams v. VermontLaw held unconstitutional
  472 U.S. 14Decided June 4, 19855–3Byron R. White
• Kenneth Cory v. Western Oil and Gas Association
  471 U.S. 81Decided March 27, 19854–4
• Metropolitan Life Insurance Co. v. WardLaw held unconstitutional
  470 U.S. 869Decided March 26, 19855–4Lewis F. Powell Jr.
• First National Bank of Atlanta v. Bartow County Board of Tax Assessors
  470 U.S. 583Decided March 19, 19859–0Harry A. Blackmun
• Bacchus Imports, Ltd. v. DiasLaw held unconstitutional
  468 U.S. 263Decided June 29, 19845–3Byron R. White
• Armco Inc. v. HardestyLaw held unconstitutional
  467 U.S. 638Decided June 12, 19848–1Lewis F. Powell Jr.
• Westinghouse Electric Corp. v. TullyLaw held unconstitutional
  466 U.S. 388Decided April 24, 19849–0Harry A. Blackmun
• Limbach v. Hooven & Allison Co.Altered precedent
  466 U.S. 353Decided April 18, 19849–0Harry A. Blackmun
• American Bank & Trust Co. v. Dallas County
  463 U.S. 855Decided July 5, 19836–2Harry A. Blackmun
• Container Corporation of America v. Franchise Tax Board
  463 U.S. 159Decided June 27, 19835–3William J. Brennan Jr.
• Exxon Corp. v. Eagerton
  462 U.S. 176Decided June 8, 19839–0Thurgood Marshall
• Washington v. United States
  460 U.S. 536Decided March 29, 19835–4William H. Rehnquist
• Memphis Bank & Trust Co. v. Garner
  459 U.S. 392Decided January 24, 19839–0Thurgood Marshall
• Xerox Corp. v. County of Harris
  459 U.S. 145Decided December 13, 19828–1Warren E. Burger
• Asarco Inc. v. Idaho State Tax CommissionLaw held unconstitutional
  458 U.S. 307Decided June 29, 19826–3Lewis F. Powell Jr.
• F. W. Woolworth Co. v. Taxation and Revenue Department of New MexicoLaw held unconstitutional
  458 U.S. 354Decided June 29, 19826–3Lewis F. Powell Jr.
• United States v. New Mexico
  455 U.S. 720Decided March 24, 19829–0Harry A. Blackmun
• Commonwealth Edison Co. v. MontanaAltered precedent
  453 U.S. 609Decided July 2, 19816–3Thurgood Marshall
• Western & Southern Life Insurance Co. v. State Board of Equalization of California
  451 U.S. 648Decided May 26, 19817–2William J. Brennan Jr.
• Maryland v. LouisianaLaw held unconstitutional
  451 U.S. 725Decided May 26, 19817–1Byron R. White
• Exxon Corp. v. Department of Revenue of Wisconsin
  447 U.S. 207Decided June 10, 19808–0Thurgood Marshall
• Mobil Oil Corp. v. Commissioner of Taxes of Vermont
  445 U.S. 425Decided March 19, 19806–1Harry A. Blackmun
• Japan Line, Ltd. v. County of Los AngelesLaw held unconstitutional
  441 U.S. 434Decided April 30, 19798–1Harry A. Blackmun
• Arizona Public Service Co. v. SneadLaw held unconstitutional
  441 U.S. 141Decided April 18, 19799–0Potter Stewart
• Chase Manhattan Bank, N. A. v. Finance Administration of City of New York
  440 U.S. 447Decided March 5, 19799–0Per curiam
• Montana v. United States
  440 U.S. 147Decided February 22, 19798–1Thurgood Marshall
• First Federal Savings & Loan Association of Boston v. Tax Commission of Massachusetts
  437 U.S. 255Decided June 15, 19788–1John Paul Stevens
• Moorman Manufacturing Co. v. Bair
  437 U.S. 267Decided June 15, 19786–3John Paul Stevens
• Department of Revenue of Washington v. Association of Washington Stevedoring CompaniesAltered precedent
  435 U.S. 734Decided April 26, 19788–0Harry A. Blackmun
• National Geographic Society v. California Board of Equalization
  430 U.S. 551Decided April 4, 19777–0William J. Brennan Jr.
• Complete Auto Transit, Inc. v. BradyAltered precedent
  430 U.S. 274Decided March 7, 19779–0Harry A. Blackmun
• Boston Stock Exchange v. State Tax CommissionLaw held unconstitutional
  429 U.S. 318Decided January 12, 19779–0Byron R. White
• Diamond National Corp. v. State Board of Equalization
  425 U.S. 268Decided April 19, 19767–2Per curiam
• Michelin Tire Corp. v. WagesAltered precedent
  423 U.S. 276Decided January 14, 19768–0William J. Brennan Jr.
• Gurley v. Rhoden
  421 U.S. 200Decided May 12, 19758–0William J. Brennan Jr.
• Colonial Pipeline Co. v. Traigle
  421 U.S. 100Decided April 28, 19757–1William J. Brennan Jr.
• Austin v. New HampshireLaw held unconstitutional
  420 U.S. 656Decided March 19, 19757–1Thurgood Marshall
• Standard Pressed Steel Co. v. Department of Revenue of Washington
  419 U.S. 560Decided January 22, 19759–0William O. Douglas
• City of Pittsburgh v. Alco Parking Corp.
  417 U.S. 369Decided June 10, 19749–0Byron R. White
• Kosydar v. National Cash Register Co.
  417 U.S. 62Decided May 20, 19749–0Potter Stewart
• United Air Lines, Inc. v. Mahin
  410 U.S. 623Decided March 5, 19736–3Harry A. Blackmun
• Lehnhausen v. Lake Shore Auto Parts Co.Altered precedent
  410 U.S. 356Decided February 22, 19739–0William O. Douglas
• Heublein, Inc. v. South Carolina Tax Commission
  409 U.S. 275Decided December 18, 19728–0Thurgood Marshall
• Evco v. JonesLaw held unconstitutional
  409 U.S. 91Decided December 4, 19729–0Per curiam
• Evansville-Vanderburgh Airport Authority District v. Delta Airlines, Inc.
  405 U.S. 707Decided April 19, 19727–1William J. Brennan Jr.
• Dunbar-Stanley Studios, Inc. v. Alabama
  393 U.S. 537Decided February 25, 19699–0Abe Fortas
• Whyy, Inc. v. Borough of GlassboroLaw held unconstitutional
  393 U.S. 117Decided November 12, 19688–1Per curiam
• Norfolk & Western Railway Co. v. Missouri State Tax Commission
  390 U.S. 317Decided March 11, 19688–1Abe Fortas
• National Bellas Hess, Inc. v. Department of Revenue of the State of IllinoisLaw held unconstitutional
  386 U.S. 753Decided May 8, 19676–3Potter Stewart
• General Motors Corp. v. District of Columbia
  380 U.S. 553Decided April 27, 19657–2Potter Stewart
• American Oil Co. v. NeillLaw held unconstitutional
  380 U.S. 451Decided April 26, 19658–1Earl Warren
• Reserve Life Insurance Co. v. BowersLaw held unconstitutional
  380 U.S. 258Decided March 15, 19657–1Per curiam
• General Motors Corp. v. Washington
  377 U.S. 436Decided June 8, 19645–4Tom C. Clark
• Halliburton Oil Well Cementing Co. v. ReilyLaw held unconstitutional
  373 U.S. 64Decided May 13, 19637–2Earl Warren
• State Tax Commission of Utah v. Pacific States Cast Iron Pipe Co.
  372 U.S. 605Decided April 1, 19639–0Per curiam
• State Board of Insurance v. Todd Shipyards Corp.
  370 U.S. 451Decided June 25, 19626–1William O. Douglas
• Central Railroad Company of Pennsylvania v. PennsylvaniaLaw held unconstitutional
  370 U.S. 607Decided June 25, 19627–0John M. Harlan II
• Alaska v. Arctic Maid
  366 U.S. 199Decided May 1, 19618–1William O. Douglas
• Moses Lake Homes, Inc. v. Grant County
  365 U.S. 744Decided April 17, 19619–0Charles E. Whittaker
• Laurens Federal Savings & Loan Assn. v. South Carolina Tax Commission
  365 U.S. 517Decided March 20, 19619–0Hugo L. Black
• Thomas v. Virginia
  364 U.S. 443Decided November 21, 19608–1Per curiam
• Scripto, Inc. v. Carson
  362 U.S. 207Decided March 21, 19608–1Tom C. Clark
• E T & W N C Transportation Co. v. Currie
  359 U.S. 28Decided March 2, 19596–3Per curiam
• Northwestern States Portland Cement Co. v. Minnesota
  358 U.S. 450Decided February 24, 19596–3Tom C. Clark
• Railway Express Agency, Inc. v. Virginia
  358 U.S. 434Decided February 24, 19597–2Tom C. Clark
• Allied Stores of Ohio, Inc. v. Bowers
  358 U.S. 522Decided February 24, 19598–0Charles E. Whittaker
• Youngstown Sheet & Tube Co. v. Bowers
  358 U.S. 534Decided February 24, 19596–2Charles E. Whittaker
• Territory of Alaska v. American Can Co.
  358 U.S. 224Decided January 12, 19597–0William O. Douglas
• American Motors Corp. v. City of Kenosha
  356 U.S. 21Decided March 10, 19585–4Per curiam
• United States v. City of Detroit
  355 U.S. 466Decided March 3, 19587–2Hugo L. Black
• United States v. Township of Muskegon
  355 U.S. 484Decided March 3, 19587–2Hugo L. Black
• City of Detroit v. Murray Corporation of America
  355 U.S. 489Decided March 3, 19585–4Hugo L. Black
• West Point Wholesale Grocery Co. v. City of OpelikaLaw held unconstitutional
  354 U.S. 390Decided June 17, 19578–1John M. Harlan II
• Offutt Housing Co. v. County of Sarpy
  351 U.S. 253Decided May 28, 19565–4Felix Frankfurter
• International Harvester Credit Corp. v. Goodrich
  350 U.S. 537Decided April 9, 19566–2Harold H. Burton
• Werner Machine Co., Inc. v. Director of Division of Taxation
  350 U.S. 492Decided March 26, 19569–0Per curiam
• Society for Savings in the City of Cleveland v. BowersLaw held unconstitutional
  349 U.S. 143Decided May 16, 19558–0John M. Harlan II
• Indiana Department of State Revenue v. Nebeker.Law held unconstitutional
  348 U.S. 933Decided February 7, 19556–2Per curiam
• Braniff Airways, Inc. v. Nebraska State Board of Equalization and Assessment
  347 U.S. 590Decided June 1, 19547–2Stanley F. Reed
• Miller Brothers Co. v. MarylandLaw held unconstitutional
  347 U.S. 340Decided April 5, 19545–4Robert H. Jackson
• Railway Express Agency, Inc. v. VirginiaLaw held unconstitutional
  347 U.S. 359Decided April 5, 19545–4Robert H. Jackson
• Walters v. City of St. Louis
  347 U.S. 231Decided March 15, 19549–0Robert H. Jackson
• Kern-Limerick, Inc. v. ScurlockLaw held unconstitutional
  347 U.S. 110Decided February 8, 19546–3Stanley F. Reed
• Michigan-Wisconsin Pipe Line Co. v. CalvertLaw held unconstitutional
  347 U.S. 157Decided February 8, 19549–0Tom C. Clark
• General Electric Co. v. Washington.
  347 U.S. 909Decided February 8, 19549–0Per curiam
• Dameron v. Brodhead
  345 U.S. 322Decided April 6, 19537–2Stanley F. Reed
• City of Chicago v. Willett Company
  344 U.S. 574Decided February 9, 19538–1Felix Frankfurter
• Bode v. Barrett
  344 U.S. 583Decided February 9, 19536–2William O. Douglas
• Memphis Steam Laundry Cleaner, Inc. v. StoneLaw held unconstitutional
  342 U.S. 389Decided March 3, 19528–1Fred M. Vinson
• Mullaney v. AndersonLaw held unconstitutional
  342 U.S. 415Decided March 3, 19526–3Felix Frankfurter
• Standard Oil Co. v. PeckAltered precedentLaw held unconstitutional
  342 U.S. 382Decided February 4, 19527–2William O. Douglas
• Carson v. Roane-Anderson Company
  342 U.S. 232Decided January 7, 19528–0William O. Douglas
• Spector Motor Service, Inc. v. O'ConnorLaw held unconstitutional
  340 U.S. 602Decided March 26, 19516–3Harold H. Burton
• Canton Railroad Co. v. Rogan
  340 U.S. 511Decided February 26, 19516–2William O. Douglas
• Western Maryland Railway Co. v. Rogan
  340 U.S. 520Decided February 26, 19516–2William O. Douglas
• Norton Company v. Department of Revenue of IllinoisLaw held unconstitutional
  340 U.S. 534Decided February 26, 19515–4Robert H. Jackson
• Capitol Greyhound Lines v. Brice
  339 U.S. 542Decided May 15, 19506–2Hugo L. Black
• Treichler v. WisconsinLaw held unconstitutional
  338 U.S. 251Decided November 7, 19497–1Tom C. Clark
• Wheeling Steel Corp. v. GlanderLaw held unconstitutional
  337 U.S. 562Decided June 20, 19497–2Robert H. Jackson
• Interstate Oil Pipe Line Co. v. Stone
  337 U.S. 662Decided June 20, 19495–4Wiley B. Rutledge
• Joy Oil Co., Ltd. v. State Tax Commission
  337 U.S. 286Decided June 13, 19496–3Felix Frankfurter
• Empresa Siderurgica, S. A. v. County of Merced
  337 U.S. 154Decided May 31, 19498–1William O. Douglas
• Ott v. Mississippi Valley Barge Line Co.Altered precedent
  336 U.S. 169Decided February 7, 19498–1William O. Douglas
• Memphis Natural Gas Co. v. Stone
  335 U.S. 80Decided June 21, 19485–4Stanley F. Reed
• Central Greyhound Lines, Inc. v. MealeyLaw held unconstitutional
  334 U.S. 653Decided June 14, 19486–3Felix Frankfurter
• West v. Oklahoma Tax Commission
  334 U.S. 717Decided June 14, 19486–3Frank Murphy
• Aero Mayflower Transit Co. v. Board of Railroad Commissioners of Montana
  332 U.S. 495Decided December 8, 19479–0Wiley B. Rutledge
• Atlantic Coast Line Railroad Co. v. Phillips
  332 U.S. 168Decided June 23, 19479–0Felix Frankfurter
• Greenough v. Tax Assessors of Newport
  331 U.S. 486Decided June 9, 19475–4Stanley F. Reed
• Independent Warehouses, Inc. v. Scheele
  331 U.S. 70Decided April 14, 19477–2Wiley B. Rutledge
• Joseph v. Carter & Weekes Stevedoring Co.Law held unconstitutional
  330 U.S. 422Decided March 10, 19475–4Stanley F. Reed
• International Harvester Co. v. Evatt
  329 U.S. 416Decided January 6, 19479–0Hugo L. Black
• Freeman v. HewitLaw held unconstitutional
  329 U.S. 249Decided December 16, 19466–3Felix Frankfurter
• Richfield Oil Corp. v. State Board of EqualizationLaw held unconstitutional
  329 U.S. 69Decided November 25, 19467–1William O. Douglas

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