D. H. HOLMES CO. v. McNAMARA

No. 87-267.

486 U.S. 24 (1988)

108 S.Ct. 1619

100 L.Ed.2d 21

D. H. HOLMES CO., LTD. v. McNAMARA, SECRETARY OF REVENUE AND TAXATION OF LOUISIANA

Supreme Court of United States.

Decided May 16, 1988


Attorney(s) appearing for the Case

Andrew Rinker, Jr., argued the cause for appellant. With him on the briefs were William F. Grace, Jr., and Kenneth J. Servay.

Robert G. Pugh argued the cause for appellee. With him on the brief was Robert G. Pugh, Jr.*


CHIEF JUSTICE REHNQUIST delivered the opinion of the Court.

Appellant, a Louisiana corporation, challenges the State's imposition of a use tax on catalogs printed at appellant's direction outside Louisiana and shipped to prospective customers within the State. The Louisiana Court of Appeal found that this application of the use tax did not violate the Commerce Clause of the Federal Constitution. We affirm.

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