GENERAL MOTORS CORP. v. TRACY

No. 95-1232.

519 U.S. 278 (1997)

GENERAL MOTORS CORP. v. TRACY, TAX COMMISSIONER OF OHIO

United States Supreme Court.

Decided February 18, 1997.


Attorney(s) appearing for the Case

Timothy B. Dyk argued the cause for petitioner. With him on the briefs were Gregory A. Castanias and John C. Duffy, Jr.

Jeffrey S. Sutton, State Solicitor of Ohio, argued the cause for respondent. With him on the brief were Betty D. Montgomery, Attorney General, and Barton A. Hubbard, Robert C. Maier, Paul A. Colbert, and Thomas McNamee, Assistant Attorneys General.*

Souter, J., delivered the opinion of the Court, in which Rehnquist, C. J., and O'Connor, Scalia, Kennedy, Thomas, Ginsburg, and Breyer, JJ., joined. Scalia, J., filed a concurring opinion, p. 312. Stevens, J., filed a dissenting opinion, p. 313.


Justice Souter, delivered the opinion of the Court.

The State of Ohio imposes its general sales and use taxes on natural gas purchases from all sellers, whether in-state or out-of-state, except regulated public utilities that meet Ohio's statutory definition of a "natural gas company." The question here is whether this difference in tax treatment between sales of gas by domestic utilities subject to regulation and sales of...

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