The scope of state taxation of interstate commerce has been redefined in two recent Supreme Court cases involving the application of state gross receipts taxes. In Freeman v. Hewit and Joseph v. Carter and Weekes Stevedoring Co., the Court discarded the cumulative burdens test, which for the past eight years had served as the basis for determining the extent of state taxation of interstate commerce, and readopted the direct and indirect burden test.
Irving Slifkin S.Ed.,
CONSTITUTIONAL LAW-TAXATION-GROSS RECEIPTS TAXES IN RELATION TO INTERSTATE COMMERCE-FREEMAN v. HEWIT,
Mich. L. Rev.
Available at: https://repository.law.umich.edu/mlr/vol46/iss1/5