In Northwestern States Portland Cement v. Minnesota, the Supreme Court ruled on whether a state could "impose taxes upon persons passing through the state." Such taxes were held:

Question

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The Supreme Court ruled that such taxes were impermissible because they violated the Commerce Clause. The Commerce Clause gives Congress the power to regulate commerce between the states, and this includes the power to prevent states from imposing taxes or other regulations that discriminate against out-of-state businesses or interfere with interstate commerce. Therefore, the state in question could not impose taxes upon persons passing through the state because it would be a violation of the Commerce Clause.

In Northwestern States Portland Cement V