LOCATION: United States Catholic Conference
DOCKET NO.: 87-267
DECIDED BY: Rehnquist Court (1988-1990)
LOWER COURT: State appellate court
CITATION: 486 US 24 (1988)
ARGUED: Mar 22, 1988
DECIDED: May 16, 1988
Andrew Rinker, Jr. - on behalf of the appellant
Robert G. Pugh, Jr. - on behalf of the appellee
Facts of the case
Media for D. H. Holmes Company, Ltd. v. McNamaraAudio Transcription for Oral Argument - March 22, 1988 in D. H. Holmes Company, Ltd. v. McNamara
Audio Transcription for Opinion Announcement - May 16, 1988 in D. H. Holmes Company, Ltd. v. McNamara
William H. Rehnquist:
In No. 87-267, D. H. Holmes Company, Limited versus McNamara, involves a state tax on commercial activities.
D. H. Holmes is a department store based in New Orleans and it had its merchandize catalogs printed out of state and shipped to its customers in Louisiana.
Louisiana levied a used tax on the value of these merchandize catalogs.
D. H. Holmes who was required to pay the tax argued that the imposition of this tax on its catalogs violated the Commerce Clause of the Constitution.
We disagree and find instead that the tax was fully consistent with the Commerce Clause.
We therefore affirm the judgment of the Supreme Court of the Louisiana Court of Appeals and that opinion is unanimous.