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OKLAHOMA TAX COMM'N v. JEFFERSON LINES, INC.

No. 93-1677.

514 U.S. 175 (1995)

OKLAHOMA TAX COMMISSION v. JEFFERSON LINES, INC.

United States Supreme Court.

Decided April 3, 1995.

Attorney(s) appearing for the Case

Stanley P. Johnston argued the cause and filed a brief for petitioner.

Steven D. DeRuyter argued the cause for respondent. With him on the brief was Loren A. Unterseher.*

Souter, J., delivered the opinion of the Court, in which Rehnquist, C. J., and Stevens, Kennedy, and Ginsburg, JJ., joined. Scalia, J., filed an opinion concurring in the judgment, in which Thomas, J., joined, p. 200. Breyer, J., filed a dissenting opinion, in which O'Connor, J., joined, p. 201.

Justice Souter, delivered the opinion of the Court.

This case raises the question whether Oklahoma's sales tax on the full price of a ticket for bus travel from Oklahoma to another State is consistent with the Commerce Clause, U. S. Const., Art. I, § 8, cl. 3. We hold that it is.

I

Oklahoma taxes sales in the State of certain goods and services, including transportation for hire. Okla. Stat., Tit. 68, § 1354(1)(C) (Supp. 1988).

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