Cite as: 519 U. S. 278 (1997)
Opinion of the Court
3. Ohio's tax regime does not violate the Equal Protection Clause. The differential tax treatment of LDC and independent marketer sales does not facially discriminate against interstate commerce, and there is unquestionably a rational basis for Ohio's distinction between these two kinds of entities. Pp. 311-312. 73 Ohio St. 3d 29, 652 N. E. 2d 188, affirmed.
Souter, J., delivered the opinion of the Court, in which Rehnquist, C. J., and O'Connor, Scalia, Kennedy, Thomas, Ginsburg, and Breyer, JJ., joined. Scalia, J., filed a concurring opinion, post, p. 312. Stevens, J., filed a dissenting opinion, post, p. 313.
Timothy B. Dyk argued the cause for petitioner. With him on the briefs were Gregory A. Castanias and John C. Duffy, Jr.
Jeffrey S. Sutton, State Solicitor of Ohio, argued the cause for respondent. With him on the brief were Betty D. Montgomery, Attorney General, and Barton A. Hubbard, Robert C. Maier, Paul A. Colbert, and Thomas McNamee, Assistant Attorneys General.*
Justice Souter delivered the opinion of the Court. The State of Ohio imposes its general sales and use taxes on natural gas purchases from all sellers, whether in-state or
*Briefs of amici curiae urging reversal were filed for the Chamber of Commerce of the United States et al. by Walter Hellerstein, Carter G. Phillips, Rebecca H. Noecker, Karen L. Pauley, Robin S. Conrad, and Jan S. Amundson; and for the Process Gas Consumers Group et al. by Jerome B. Libin and William H. Penniman. Briefs of amici curiae urging affirmance were filed for the State of
Kansas et al. by Carla J. Stovall, Attorney General of Kansas, and Stephen R. McAllister, Special Assistant Attorney General, and by the Attorneys General for their respective States as follows: Daniel E. Lungren of California, Richard Blumenthal of Connecticut, James E. Ryan of Illinois, Frankie Sue Del Papa of Nevada, Heidi Heitkamp of North Dakota, James S. Gilmore III of Virginia, and Darrell V. McGraw, Jr., of West Virginia; for the National Association of Regulatory Utility Commissioners by William Paul Rodgers, Jr.; and for Columbia Gas of Ohio, Inc., by Kenneth W. Christman.
Paull Mines and Richard D. Pomp filed a brief for the Multistate Tax Commission as amicus curiae.
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