Camps Newfound/Owatonna v. Harrison
Docket:
94-1988
Citation:
520 U.S. 564 (1997)
Petitioner:
Camps Newfound/Owatonna
Respondent:
Harrison
Case Media
• Oral Argument
• Written Opinion
Abstract
Oral Argument:
Wednesday, October 9, 1996
Decision:
Monday, May 19, 1997
Issues:
Economic Activity, State Tax
Advocates
William H.
Dempsey (Argued the cause for the
petitioner)
William L. Plouffe
(Argued the cause for the
respondents)
Facts of the Case
Camps Newfound/Owatonna Inc. (Camps) operates a children's church camp in Maine and finances its
operations 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.
Question
Did Maine's tax exemption statute violate the Commerce Clause?
Conclusion
Yes. 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 (by
Seniority)
Sort by Ideology
(More information here)
Full Opinion: Economic Activity, State Tax: 5 - 4
Rehnquist
Stevens
O'Connor
Scalia
Kennedy
Souter
Thomas
Ginsburg
Breyer
Cite this page
The 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, 2008).