Scheiner's Next Wave: Distinguishing Taxes From Fees Under the Commerce Clause
17 State Tax Notes 1681
More than 10 years ago, in Scheiner v. American Trucking Ass’ns, Inc., the United States
Supreme Court held that flat, unapportioned state taxes on interstate truckers are unconstitutional
under the Commerce Clause; the Court reasoned that such levies create the risk of duplicative
taxation because they are not apportioned between the states, and inevitably have the effect of
discriminating against interstate businesses. In response to the holding in Scheiner, several states
candidly acknowledged that their flat motor carrier fees were unconstitutional.