National Private Truck Council, Inc., et al. v. Oklahoma Tax Commission et al. (515 U.S. 582)
U.S. Supreme Court · decided June 19, 1995 · Supreme Court Database (Spaeth)
- Citation
- 515 U.S. 582 · 115 S. Ct. 2351
- Decided
- June 19, 1995
- Term
- October Term 1994
- Vote
- 9–0
- Majority author
- Justice Thomas
- Issue area
- Judicial Power
- Disposition
- Affirmed
- Outcome
- Petitioning party lost
- Ideological direction
- Conservative
Opinion excerpt
Justice Thomas delivered the opinion of the Court. In the Oklahoma state courts, petitioners successfully challenged certain Oklahoma taxes as violating the “dormant” Commerce Clause. Although the Oklahoma Supreme Court ordered respondents to award refunds pursuant to state law, it also held that petitioners were not entitled to declaratory or injunctive relief under Rev. Stat. § 1979, 42 U. S. C. § 1983, and, accordingly, that they could not obtain attorney’s fees under 42 U. S. C. § 1988(b) (1988 ed., Supp. V). Petitioners argue that this holding violates the Supremacy Clause, U. S. Const., Art. VI, cl. 2. We affirm. I In 1983, Oklahoma imposed third-structure taxes against motor carriers with vehicles registered in any of 25 States. It did so in order to retaliate against those States that had imposed discriminatory taxes against trucks registered in Oklahoma. In December 1984, petitioners filed a class action in an Oklahoma trial court, arguing that the taxes violated the dormant Commerce Clause and the Privileges and Immunities Clause of Art. IV, §2, cl. 1. Pursuant to state law and § 1983, petitioners sought declaratory and injunctive relief as well as refunds of taxes paid. In addition, they sought attorney’s fees under both state law and § 1988. The trial court upheld the constitutionality of the taxes, but the Oklahoma Supreme Court reversed and held that the taxes…
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