Opinion ID: 1851907
Heading Depth: 1
Heading Rank: 1

Heading: Impermissible Burden on Interstate Commerce

Text: Plaintiff argues that the state is imposing a tax for a weight in excess of the weight at which the vehicle can legally use its highways, that there is no reasonable relation between the tax and the use of the highways, [3] and therefore the tax is an undue burden on interstate commerce. Defendants argue that under c. 168, a vehicle is taxed for its use of the highway in proportion to its gross weight without regard to whether that weight may be in violation of an unrelated statute. Plaintiff concedes that where a state imposes a tax for the privilege of using its highways according to the gross weight of the vehicle taxed, as does Minnesota, it can be assumed that the tax imposed reasonably compensates the state for the use of its highways by a vehicle of that weight. This reasonable relation between the tax and the highway use is based on the empirical fact that the weight of a vehicle is directly related to the resulting wear and hazards of the highway. [4] This reasonable relation between the amount of tax and the weight of a vehicle remains the same at any weight, precluding a finding that the tax is an impermissible burden on interstate commerce. Furthermore, plaintiff has in fact operated his vehicle at the weight for which the state now seeks compensation. If plaintiff has good cause in the future for operating at the higher weight, Minn.St. 169.86 makes provision for special permits for that purpose. Finally, it should be pointed out that Federal law requires states to set the maximum permitted gross weight for vehicles using the Interstate System of highways at 73,280 pounds. 23 U.S.C.A. § 127. Thus, by reason of this Federal law, there should be no interstate commerce carried on with gross weight in excess of 73,280 pounds. It is difficult then to conceive of a small tax on overloaded trucks as being an impermissible burden on interstate commerce where under Federal law such trucks should not be on the highways to begin with.