In either event, the Oklahoma ticket purchaser would be free from multiple taxation.
2.
Because a ticket is sold only once, there is no chance of multiple taxation, Souter said.
3.
Government officials say the new tax avoids multiple taxation and simplifies collection, thereby increasing government revenues.
4.
Here, the threat of real multiple taxation ( though not by literally identical statutes ) may indicate a State's impermissible overreaching.
5.
Nor does Oklahoma's tax raise any greater threat of multiple taxation than those sales taxes that have passed muster time and again.
6.
But the two diverge crucially in the identity of the taxpayers and the consequent opportunities that are understood to exist for multiple taxation of the same taxpayer.
7.
Soon after Western Live Stock, the Court expressly rested the invalidation of an unapportioned gross receipts tax on the ground that it violated the prohibition against multiple taxation:
8.
In any event, the majority itself does not seem to believe that Oklahoma is taxing something other than bus transportation; it seems to acknowledge the risk of multiple taxation.
9.
This differs from the rules of general civil litigation, but it does offer the opportunity to develop creative settlement strategies particularly where multiple taxation years or issues are involved.
10.
The perfect solution, of course, would be to eliminate all multiple taxation of corporate income, but that may be too much to hope for unless someone of a like mind succeeds Bush.
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