813 A.2d 372 ERNEST T. SMITH, III a. v. NEW HAMPSHIRE DEPARTMENT OF REVENUE ADMINISTRATION a. No. 2000-682Supreme Court of New Hampshire MerrimackArgued June 5, 2002 Opinion Issued November 25, 2002 Taxation — Constitutional Requirements and Restrictions —Interstate Commerce As related to state taxation, the dormant Commerce Clause precludes States from imposing a tax which […]
