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State Gross Receipts Tax Links:

• Armco Inc. v. Hardesty, 467 U.S. 638 (1984) Site Preview & Search
  West Virginia wholesale gross receipts tax. Cite as 467 U.S. 638, 104 S. Ct. 2620, 81 L.Ed. 2d 540 (1984). Tax unconstitutionally discriminates against interstate commerce, because local manufacturers are exempt from the tax.