It's a discriminatory practice that implicates competition between the states. It would be a tariff by any other name.
No one dares to unilaterally disarm. That's where the court comes in.
No one wants to be the one, as they put it, to unilaterally disarm.
States have been in this race with one another to see who can give the most attractive incentives, usually in the form of tax breaks, to businesses.
States cannot use their tax systems ... in a way that gives advantage to in-state economic activity. That is exactly what these tax incentives do.
