Complete Auto Transit, Inc. v. Brady
United States Supreme Court
430 U.S. 274 (1977)
Mississippi assessed a tax on businesses, calculated as a percentage of gross income, for the privilege of doing business within the state. General Motors shipped vehicles from other states to Mississippi. Complete Auto Transit, Inc. (plaintiff) served as a contractor for General Motors, transporting vehicles within Mississippi to car dealers. Mississippi’s privilege tax was applied to Complete Auto’s gross income.
Rule of Law
Holding and Reasoning (Blackmun, J.)