Pike v. Bruce Church
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In Pike v. Bruce Church, Inc., 397 U.S. 137, 142 (1970), the U.S. Supreme Court adopted a test for state or local taxes "directed to legitimate local concerns, with effects upon interstate commerce that are only incidental."[1]
Under the Pike test, the Court will uphold a nondiscriminatory statute "unless the burden imposed on [interstate] commerce is clearly excessive in relation to the putative local benefits."[2]