local activity
Defined in 1 dictionary — Case Law
Definitions from Case Law
From 347 U.S. 157 - Michigan-Wisconsin Pipe Line Co. v. Calvert · 1954Most cited · 327 citing opinions
A tax imposed on a local activity related to interstate commerce is valid if, and only if, the local activity is not such an integral part of the interstate process, the flow of commerce, that it cannot realistically be separated from it.