Associated Industries of Missouri, et al. v. Janette M. Lohman, Director of Revenue of Missouri, et al.

Decided May 23, 1994. Clarence Thomas delivered the opinion of the Court.

Docket 93-397 · 511 U.S. 641 (1994) · Cited 138 times

Holding

Missouri’s use tax scheme impermissibly discriminates against interstate commerce in those localities where the use tax exceeds the sales tax.

The Court’s statement of the holding, from the opinion’s syllabus. The syllabus is prepared by the Reporter of Decisions and is not part of the opinion of the Court — read the official opinion for authority.

How the Justices voted

Decided 9–0.

“Concurring” means agreeing with the outcome; any split shown is the Court’s judgment, not each Justice’s reasoning. Source: the Supreme Court Database (Spaeth et al.), Washington University.

Precedents cited

Supreme Court decisions this opinion relies on, ordered by how often it cites each. Cases in our collection link through; others are named.

• Maryland v. Louisiana · 451 U.S. 725 (1981)
• Halliburton Oil Well Cementing Co. v. Reily · 373 U.S. 64 (1963)
• New Energy Co. of Indiana v. Limbach · 486 U.S. 269 (1988)
• McKesson Corp. v. Division of Alcoholic Beverages and Tobacco, Fla. Dept. of Business Regulation · 496 U.S. 18 (1990)
• Henneford v. Silas Mason Co. · 300 U.S. 577 (1937)
• City of Philadelphia v. New Jersey · 437 U.S. 617 (1978)
• Boston Stock Exchange v. State Tax Commission · 429 U.S. 318 (1977)
• Armco Inc. v. Hardesty · 467 U.S. 638 (1984)
• Fort Gratiot Sanitary Landfill, Inc. v. Michigan Department of Natural Resources · 504 U.S. 353 (1992)
• Gregg Dyeing Co. v. Query · 286 U.S. 472 (1932)
• Hunt v. Washington State Apple Advertising Commission · 432 U.S. 333 (1977)
• Complete Auto Transit, Inc. v. Brady · 430 U.S. 274 (1977)
• Bacchus Imports, Ltd. v. Dias · 468 U.S. 263 (1984)
• Dean Milk Co. v. City of Madison · 340 U.S. 349 (1951)
• Wyoming v. Oklahoma · 502 U.S. 437 (1992)
• American Trucking Assns., Inc. v. Scheiner · 483 U.S. 266 (1987)
• McLeod v. J. E. Dilworth Co. · 322 U.S. 327 (1944)
• Chemical Waste Management, Inc. v. Hunt · 504 U.S. 334 (1992)
• Williams v. Vermont · 472 U.S. 14 (1985)

Cited by

Later Supreme Court opinions in our collection that cite this case.

• Comptroller of Treasury of Md. v. Wynne · 575 U.S. 542 (2015)
• Fulton Corp. v. Faulkner · 516 U.S. 325 (1996)
• General Motors Corp. v. Tracy · 519 U.S. 278 (1997)
• Camps Newfound/Owatonna, Inc. v. Town of Harrison · 520 U.S. 564 (1997)

Official text

Read the official opinion (U.S. Reports, govinfo.gov)

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Source: Supreme Court of the United States, slip opinions (1994). Citation count from the Free Law Project’s CourtListener bulk data. Data last verified 2026-07-03. Informational only; verify against the primary source before relying. Not a consumer report (FCRA).