NEW ENERGY COMPANY OF INDIANA v. LIMBACH

Print this Page
Case Basics
Docket No. 
87-654
Appellee 
Limbach
Appellant 
New Energy Company of Indiana
Advocates
(on behalf of the Appellant)
(on behalf of the Appellees)
Tags
Term:
Facts of the Case 

An Indiana law gave a tax credit against the Ohio motor vehicle fuel sales tax for each gallon of ethanol sold by fuel dealers, provided that the ethanol was produced in Ohio or in a state that grants similar tax advantages as the Ohio scheme.

Question 

Did the law discriminate against interstate commerce and violate the Commerce Clause?

Conclusion 
Decision: 9 votes for New Energy Company of Indiana, 0 vote(s) against
Legal provision: Article 1, Section 8, Paragraph 3: Interstate Commerce Clause

Yes. The unanimous Court held that the law's primary purpose was to confer favorable tax treatment on Ohio-produced ethanol which imposed "an economic disadvantage upon out-of-state sellers." Ohio was unable to advance a legitimate local purpose for the law

Cite this Page
NEW ENERGY COMPANY OF INDIANA v. LIMBACH. The Oyez Project at IIT Chicago-Kent College of Law. 27 November 2014. <http://www.oyez.org/cases/1980-1989/1987/1987_87_654>.
NEW ENERGY COMPANY OF INDIANA v. LIMBACH, The Oyez Project at IIT Chicago-Kent College of Law, http://www.oyez.org/cases/1980-1989/1987/1987_87_654 (last visited November 27, 2014).
"NEW ENERGY COMPANY OF INDIANA v. LIMBACH," The Oyez Project at IIT Chicago-Kent College of Law, accessed November 27, 2014, http://www.oyez.org/cases/1980-1989/1987/1987_87_654.