Cite as: 514 U. S. 175 (1995)
Opinion of the Court
out-of-state enterprises, and there is no merit in the argument that the tax discriminates against interstate activity, American Trucking Assns., Inc. v. Scheiner, 483 U. S. 266, distinguished. The tax is also fairly related to the taxpayer's presence or activities in the State. It falls on a sale that takes place wholly inside Oklahoma and is measured by the value of the service purchased. Pp. 197-200. 15 F. 3d 90, reversed and remanded.
Souter, J., delivered the opinion of the Court, in which Rehnquist, C. J., and Stevens, Kennedy, and Ginsburg, JJ., joined. Scalia, J., filed an opinion concurring in the judgment, in which Thomas, J., joined, post, p. 200. Breyer, J., filed a dissenting opinion, in which O'Connor, J., joined, post, p. 201.
Stanley P. Johnston argued the cause and filed a brief for petitioner.
Steven D. DeRuyter argued the cause for respondent. With him on the brief was Loren A. Unterseher.*
Justice Souter delivered the opinion of the Court. This case raises the question whether Oklahoma's sales tax on the full price of a ticket for bus travel from Oklahoma to another State is consistent with the Commerce Clause, U. S. Const., Art. I, § 8, cl. 3. We hold that it is.
I
Oklahoma taxes sales in the State of certain goods and services, including transportation for hire. Okla. Stat., Tit. 68, § 1354(1)(C) (Supp. 1988).1 The buyers of the taxable
*Richard Ruda and Lee Fennell filed a brief for the National Conference of State Legislatures et al. as amici curiae urging reversal.
Briefs of amici curiae urging affirmance were filed for the American Bus Association by Richard A. Allen; and for Greyhound Lines, Inc., by John B. Turner, Rebecca M. Fowler, Oscar R. Cantu, and Debra A. Dandeneau.
1 At the time relevant to the taxes at issue here, § 1354 provided as follows: "There is hereby levied upon all sales . . . an excise tax of four percent (4%) of the gross receipts or gross proceeds of each sale of the following . . . (C) Transportation for hire to persons by common carriers,
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