Camps Newfound/Owatonna v. HarrisonDocket: 94-1988Citation: 520 U.S. 564 (1997)Petitioner: Camps Newfound/OwatonnaRespondent: HarrisonCase Media- Oral Argument - Written Opinion AbstractOral Argument: Wednesday, October 9, 1996 Decision: Monday, May 19, 1997Issues: Economic Activity, State TaxAdvocatesWilliam H. Dempsey(Argued the cause for the petitioner)William L. Plouffe (Argued the cause for the respondents)Facts of the CaseCamps Newfound/Owatonna Inc. (Camps) operates a children's church camp in Maine and finances itsoperations through a $400 per camper weekly tuition charge. The majority of its campers are out of state children. Maine's tax scheme exempts charitable institutions incorporated in the state, and provides a more limited tax benefit for institutions which principally benefit non-Maine residents so long as their weekly service charge does not exceed $30 per person. Ineligible for any exemptions, Camps challenged the constitutionality of Maine's tax exemption statute. The U.S. Supreme Court granted certiorari following a reversal of a favorable Superior Court ruling by the Supreme Court of Maine.QuestionDid Maine's tax exemption statute violate the Commerce Clause?ConclusionYes. In a 5-to-4 opinion, the Court held that Maine's tax exemption statute violated the dormant commerce clause since it selectively awarded greater tax benefits to those institutions which served mostly state residents, while penalizing institutions that conducted mostly interstate business. By imposing such selective benefits on a commercial activity in which it did not directly participate, the Court found Maine's governmental tax regulations to be an unconstitutional form of economic protectionism favoring local consumers and business providers.Supreme Court Justice Opinions and Votes (bySeniority)Sort by Ideology(More information here)Full Opinion: Economic Activity, State Tax: 5 - 4Rehnquist Stevens O'Connor Scalia Kennedy Souter Thomas Ginsburg BreyerCite this pageThe Oyez Project, Camps Newfound/Owatonna v. Harrison, 520 U.S. 564 (1997),available at: <http://www.oyez.org/cases/1990-1999/1996/1996_94_1988/>(last visited Monday, February 4,
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