New Energy Company of Indiana v. Limbach

PETITIONER: New Energy Company of Indiana
RESPONDENT: Limbach
LOCATION: United States District Court for the Eastern District of Michigan

DOCKET NO.: 87-654
DECIDED BY: Rehnquist Court (1988-1990)
LOWER COURT:

CITATION: 486 US 269 (1988)
ARGUED: Mar 29, 1988
DECIDED: May 31, 1988

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?

Media for New Energy Company of Indiana v. Limbach

Audio Transcription for Oral Argument - March 29, 1988 in New Energy Company of Indiana v. Limbach