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Syllabus
nonprofit basis, camps such as petitioner's purchase goods and services in competitive markets, offer their facilities to a variety of patrons, and derive revenues from a variety of local and out-of-state sources. Any categorical distinction on the basis of profit is therefore wholly illusory. Pp. 583-588. (e) The Town's arguments that the exemption statute should be viewed as either a legitimate discriminatory subsidy of those charities that focus on local concerns, see, e. g., West Lynn Creamery, Inc. v. Healy, 512 U. S. 186, 199, or alternatively as a governmental "purchase" of charitable services falling within the narrow exception to the dormant Commerce Clause for States in their role as "market participants," see, e. g., Hughes v. Alexandria Scrap Corp., 426 U. S. 794; Reeves, Inc. v. Stake, 447 U. S. 429, are unpersuasive. Although tax exemptions and subsidies serve similar ends, they differ in important and relevant respects that preclude approval of the statute at issue. See, e. g., West Lynn, 512 U. S., at 269, 278 (Scalia, J., concurring in judgment). As for the "market participant" argument, the Court has already rejected the Town's position in New Energy Co. of Ind. v. Limbach, 486 U. S. 269, 277, and in any event respondents' open-ended exemption is not analogous to the industry-specific state actions approved in Alexandria Scrap and Reeves. Pp. 588-594.
(f) This case's facts, viewed in isolation, do not appear to pose any threat to the national economy's health. Nevertheless, history, including the history of commercial conflict that preceded the Constitutional Convention as well as the uniform course of Commerce Clause jurisprudence animated and enlightened by that early history, has shown that even the smallest discrimination invites significant inroads on national solidarity. See Baldwin v. G. A. F. Seelig, Inc., 294 U. S. 511, 523. P. 595.
655 A. 2d 876, reversed.
Stevens, J., delivered the opinion of the Court, in which O'Connor, Kennedy, Souter, and Breyer, JJ., joined. Scalia, J., filed a dissenting opinion, in which Rehnquist, C. J., and Thomas and Ginsburg, JJ., joined, post, p. 595. Thomas, J., filed a dissenting opinion, in which Scalia, J., joined, and in which Rehnquist, C. J., joined as to Part I, post, p. 609.
William H. Dempsey argued the cause for petitioner. With him on the briefs were Robert B. Wasserman, William H. Dale, Emily A. Bloch, and Sally J. Daggett.
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