Supreme Court of Delaware

State Director of Revenue's determination that it could lawfully impose an unapportioned tax on petitioner's receipts from sales of motor vehicles sold to independent dealerships located in Delaware is affirmed where: 1) the Wholesalers' Gross Receipts Tax did not violate the dormant commerce clause of the U.S. Constitution; 2) the decision in Dial Corp. v. Director of Revenue, 2008 WL 2058520 (Del. Super. Ct. Jan. 29, 2008) did not compel a holding that the tax could not be imposed; and 3) the tax was applied only to vehicles delivered in Delaware.

Appellate Information

• Decided 12/09/2008
• Published 12/09/2008

Judges

• RIDGELY, Justice:, Before BERGER, JACOBS, and RIDGELY, Justices.

Court

• Supreme Court of Delaware

Counsel

• For Appellant:
  
• Gordon W. Stewart, Esquire and Keith R. Sattesahn, Esquire of The Stewart Law Firm, Wilmington, DE;  Of Counsel:  Paul H. Frankel, Esquire (argued) and Irwin M. Slomka, Esquire of Morrison & Foerster, LLP of New York City, for appellant.


• For Appellees:
  
• John S. McDaniel, Esquire (argued) of the Department of Justice, Wilmington, DE, for appellee.