High court declines review of New York fuel use tax

The U.S. Supreme Court has denied the request of an association of interstate motor carriers to review a judgment holding that the imposition of New York fuel use tax on commercial vehicles operated on the New York Thruway did not violate the Commerce Clause of the U.S. Constitution.

The New York Supreme Court, Appellate Division, held that the tax, which is calculated on the mileage driven on New York highways, was levied for the privilege of operating motor vehicles upon the public highways and, therefore, was not a user fee that would be required to fairly reflect the value of the service provided. The New York Court of Appeals denied review.

The association had asked the High Court whether a state tax should be treated as a user fee for purposes of the Commerce Clause when it is imposed only on those who use certain state facilities or services and is measured by the extent of that use.