"[T]he use tax, therefore, was constitutionally infirm, for, ‘[w]here the use tax exceeds the sales tax, the discrepancy imposes a discriminatory burden on interstate commerce’ ”
How later courts described this case
- "[T]he use tax, therefore, was constitutionally infirm, for, ‘[w]here the use tax exceeds the sales tax, the discrepancy imposes a discriminatory burden on interstate commerce’ ”
Written by the judges who cited it.
The opinion
The foregoing opinion by VAN OSDOL, C., is adopted as the opinion of the court. All the judges concur. *Page 627