15 U.S.C. § 391 — Tax on or with respect to generation or transmission of electricity
submitted 50 years ago by Pub. L. 86-272 to r/title-15-COMMERCE-AND-TRADE · 78 words · no verdicts yet
No state or local government may tax electricity in a way that discriminates against out-of-state parties. That includes manufacturers, producers, wholesalers, retailers, and consumers. A tax discriminates if it burdens interstate electricity more heavily than electricity that stays within one state.
No state or local government may impose or assess a tax on generating or transmitting electricity if that tax discriminates against out-of-state manufacturers, producers, wholesalers, retailers, or consumers of that electricity. Under this section, a tax is "discriminatory" if it results, directly or indirectly, in a heavier tax burden on electricity generated and moved across state lines than on electricity generated and moved only within one state.
No State, or political subdivision thereof, may impose or assess a tax on or with respect to the generation or transmission of electricity which discriminates against out-of-State manufacturers, producers, wholesalers, retailers, or consumers of that electricity. For purposes of this section a tax is discriminatory if it results, either directly or indirectly, in a greater tax burden on electricity which is generated and transmitted in interstate commerce than on electricity which is generated and transmitted in intrastate commerce.
Source credit: (Pub. L. 86–272, title II, § 201, as added Pub. L. 94–455, title XXI, § 2121(a), Oct. 4, 1976, 90 Stat. 1914.)
- 1976Enacted · Pub. L. 86-272 · 90 Stat. 1914
A history note hasn’t been published yet. The record shows enactment by Pub. L. 86-272 on 1976-10-04.
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