NEW ENERGY CO. OF INDIANA v. LIMBACH

No. 87-654.

486 U.S. 269 (1988)

NEW ENERGY COMPANY OF INDIANA v. LIMBACH, TAX COMMISSIONER OF OHIO, ET AL.

Supreme Court of United States.

Decided May 31, 1988


Attorney(s) appearing for the Case

Herman Schwartz argued the cause for appellant. With him on the briefs was David J. Young.

Richard C. Farrin, Assistant Attorney General of Ohio, argued the cause for appellees. With him on the brief for appellees Limbach et al. was Anthony J. Celebrezze, Jr., Attorney General. David C. Crago and Karen B. Mozenter filed a brief for appellee South Point Ethanol.*


JUSTICE SCALIA delivered the opinion of the Court.

Appellant New Energy Company of Indiana has challenged the constitutionality of Ohio Rev. Code Ann. § 5735.145(B) (1986), a provision that awards a tax credit against the Ohio motor vehicle fuel sales tax for each gallon of ethanol sold (as a component of gasohol) by fuel dealers, but only if the ethanol is produced in Ohio or in a State that grants similar tax advantages...

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