Camps Newfound/Owatonna, Inc. v. Town of Harrison
United States Supreme Court
520 U.S. 564 (1997)
- Written by Sara Rhee, JD
Facts
Camps Newfound/Owatonna, Inc. (the camp) (plaintiff) was a Maine nonprofit corporation that operated a summer camp. The camp had not been profitable in recent years. Maine allowed a tax exemption for nonprofit institutions incorporated in the state. However, nonprofit institutions that primarily benefited nonresidents only qualified for a limited tax benefit, if they did not charge more than $30 per person for their services. Ninety-five percent of the camp’s attendees were nonresidents of Maine. Because the camp charged $400 per week for its summer camp, it was not entitled to any tax exemption in Maine. The camp challenged Maine’s tax exemption on the ground that it discriminated against nonresidents in violation of the Dormant Commerce Clause.
Rule of Law
Issue
Holding and Reasoning (Stevens, J.)
Dissent (Scalia, J.)
Dissent (Thomas, J.)
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