Maryland Must Credit Out-of-State Taxes or Find Other Cure for Discriminatory Regime

Overview


Diann Smith assessed a Supreme Court ruling which voided a Maryland taxing regime as violating the dormant commerce clause of the US Constitution. Ms. Smith said the Court emphasized an “internal consistency test” to determine that the tax scheme discriminated against interstate commerce, which Justices Scalia and Thomas claimed in a dissent had been done away with in another decision. Read the full article