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SOUTH CENTRAL BELL TELEPHONE CO. v. ALABAMA

No. 97-2045.

526 U.S. 160 (1999)

SOUTH CENTRAL BELL TELEPHONE CO. et al. v. ALABAMA et al.

United States Supreme Court.

Decided March 23, 1999.

Attorney(s) appearing for the Case

Mark L. Evans argued the cause for petitioners. With him on the briefs were Henk Brands, Walter Hellerstein, Charles R. Morgan, Mark D. Hallenbeck, Albert G. Moore, Jr., Richard W. Bell, Walter R. Byars, David J. Bowling, and Courtney Hyers.

Charles J. Cooper argued the cause for respondents. With him on the brief were Bill Pryor, Attorney General of Alabama, Ron Bowden and Dan E. Schmaeling, Assistant Attorneys General, Michael W. Kirk, and David H. Thompson.*

Breyer, J., delivered the opinion for a unanimous Court. O'Connor, J., p. 171, and Thomas, J., p. 171, filed concurring opinions.

Justice Breyer, delivered the opinion of the Court.

The basic question in this case is whether the franchise tax Alabama assesses on foreign corporations violates the Commerce Clause. We conclude that it does.

I

Alabama requires each corporation doing business in that State to pay a franchise tax based upon the firm's capital. A domestic firm, organized under the laws of Alabama, must pay tax in an amount equal to 1% of the par value of the firm...

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