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2008 United States Supreme Court case
Department of Revenue of Kentucky v. Davis
interstate commerce by exempting the interest on its bonds from residents'
taxable income while taxing the interest earned on the bonds of other states.
[1]
The case has national implications because thirty-six (36) states have tax schemes similar to the one at issue in Kentucky.
[2] Background George and Catherine Davis sued the State of Kentucky under the legal theory that the State of Kentucky violated the Dormant Commerce Clause , a legal implication of the Commerce Clause , by providing a differential tax treatment to gains earned from investments in municipal bonds from Kentucky versus other states.[3]
Opinion of the Court The majority opinion stated that the Kentucky tax scheme benefited a clearly public issuer, while treating all private issuers exactly the same. There was no forbidden discrimination because Kentucky, as a public entity, did not have to treat itself as being "substantially similar" to the other bond issuers in the market. The Kentucky tax scheme was constitutional because the Commonwealth's direct participation favored, not local private entrepreneurs, but the Commonwealth and local governments.
External links
Dormant Commerce Clause
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