This paper considers Justice Scalia's substantive views of the restraints that the commerce clause imposes on state taxation. My purpose is to examine critically Justice Scalia's dormant or "negative" commerce clause analysis of the state tax issues on which he has opined and to draw from that examination some general conclusions about Justice Scalia's commerce clause jurisprudence.
Justice Scalia and the Commerce Clause: Reflections of a State Tax Lawyer
Available at: https://digitalcommons.law.uga.edu/fac_artchop/250
Cardozo Law Review, Vol. 12, No. 6 (June 1991), pp. 1763-1787