Complete Auto Transit v. Brady

Once again we are presented with "the perennial problem of the validity of a state tax for the privilege of carrying on, within a state, certain activities related to a corporations operation of an interstate business." Colonial Pipeline Co. v. Traigle, 421 U.S. 100, 101 (1975), quoting Memphis Gas Co. v. Stone, 335 U.S. 80, 85 (1948). The issue in this case is whether Mississippi runs afoul of the Commerce Clause, U.S. Const., Art. I, ? 8, cl. 3, when it applies the tax it imposes on "the privilege of... doing business" within the State to appellants activity in interstate commerce. The Supreme Court of Mississippi unanimously sustained the tax against