Amici curiae are 14 professors of law who have devoted much of their teaching and research to the area of state taxes and the role of state tax policy in our federal system. The amici are concerned with the effect of this Court’s dormant Commerce Clause jurisprudence on the development of fair...

A recurring problem in the taxation of cross-border economic activity is jurisdiction to tax so-called “nowhere” activities, e.g., activities occurring in a jurisdiction that does not have the power to tax. As an economic matter, failure to tax these activities skews the competitive playing...