The Pennsylvania County Personal Property Tax Is Unconstitutional in Violatin of the Commerce Clause: Annenberg v. Commonwealth

Authors

Marissa P. Viccaro

Abstract

The Pennsylvania Supreme Court held that the stock clause of the Pennsylvania County Personal Property Tax, exempting from taxation the stock of domestic corporations held by Pennsylvania residents, was unconstitutional because it could not overcome the presumption of invalidity resulting from facial discrimination by meeting the requirements of the compensatory tax doctrine; however, the court allowed the levying counties to keep the funds previously collected under the unconstitutional tax.

Annenberg v. Commonwealth, 757 A.2d 338 (Pa. 2000)

First Page

681

Recommended Citation

Marissa P. Viccaro, The Pennsylvania County Personal Property Tax Is Unconstitutional in Violatin of the Commerce Clause: Annenberg v. Commonwealth, 39 Duq. L. Rev. 681 (2001).
Available at: https://dsc.duq.edu/dlr/vol39/iss3/8