Document: 497 U.S. 922 110 S.Ct. 3205 111 L.Ed.2d 740 NATIONAL MINES CORPORATIONv.Michael E. CARYL, Tax Commissioner of the State West Virginia. No. 89-337. June 28, 1990. PER CURIAM. 1 Petitioner National Mines Corp. (National) is principally engaged in business producing and selling coal. Among its other activities, mines coal Kentucky Pennsylvania sells it wholesale During period relevant here, Virginia imposed a gross receipts tax on sales tangible property. W.Va.Code § 11-13-2c (1983). Local producers were subject to taxes their production but exempt from activities. 11-13-2. 2 On December 22, 1980, Department assessed $475,345.02 occupation (plus interest penalties) for January 1, 1975, through 31, 1979, National's filed petition reassessment, asserting that violated Due Process Clause Fourteenth Amendment Commerce Federal Constitution. The upheld assessment, concluding was fairly apportioned, measure reasonably related benefits conferred by State, did not discriminate against interstate commerce. 3 A few days before appealed Circuit Court, this Court issued opinion Armco Inc. v. Hardesty, 467 638, 104 2620, 81 540 (1984), which held sought be collected petitioner unconstitutional. action abeyance while Supreme Appeals considered similar challenge state light Armco. See Ashland Oil, Rose, 177 W.Va. 20, 350 S.E.2d 531 (1986). After analyzing retroactivity under state-law test "follow closely analysis employed United States Chevron Oil Co. Huson, 404 97, 106-107 [92 349, 355, 30 296] (1971)," W.Va., at 23, n. 6, S.E.2d, 534, court concluded applied prospectively only. thus permitted collect due fiscal years prior date decision 25-26, 536-537. 4 case followed uphold State's collection taxes. refused consider appeal. 5 In certiorari contends, among claims, erred following Oil's nonretroactivity allowing enforce an unconstitutional statute. We agree. For reasons stated today Caryl, 916, 3202, 734, we hold applies retroactively reasoning either plurality or dissent American Trucking Assns., Smith, 496 167, 2323, 148 (1990). Because failed constitutionality our Armco, grant certiorari, reverse judgment remand further proceedings inconsistent with opinion. 6 It so ordered.

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