Burden on interstate commerce, History

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1)Spiegel inc has a catalog merchandise return facility in Nevada. Spiegel employs many phone operators for processing return request, and merchandise is returned to the facility and stored there for later dispatch. The state of Nevada has proposed taxing spiegels full inventory based on the theory that it could have passed through the Nevada facility. Spiegels main warehouse is in chicago, illinois. Nevada:Does nevada have the authority to tax the warehouse on its full inventory and why? 2) For state regulation of interstate commerce to be constitutional: a) the states purpose must be to protec the publics health and safety. b) the state cannot place an undue burden on interstate commerce. c) either a or b d)both a and b


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