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Conflict of Laws Keyed to Brilmayer
Austin v. New Hampshire
Citation:
420 U.S. 656 (1975)Facts
The state of New Hampshire imposes a Commuters Income Tax (“the commuters tax”) on New Hampshire-derived income in excess of $2,000.00 earned by non-residents. The tax rate is 4% unless the non-resident’s state of residence would impose a lesser tax if the income were earned in that state; in such cases, the New Hampshire commuters tax would be reduced to the amount of tax that the state of residence would impose. Employers are required to withhold 4% of the non-resident’s income even if their state of residence would tax them at less than 4%. Any excess tax withheld is refunded to the non-resident upon filing a New Hampshire tax return.
The state of New Hampshire also imposes a commuter tax of 4% on the income earned by New Hampshire residents outside of the state. However, the state then provides those residents with certain exemptions; the effect of the exemptions is that no New Hampshire resident is taxed on their out-of-state income. As a result, New Hampshire only taxes the incomes of non-residents working in New Hampshire.
Plaintiffs, Austin and other residents of Maine, were employed in New Hampshire during the 1970 tax year. As a result, Plaintiffs were subject to the commuters tax. Plaintiffs petitioned the New Hampshire Superior Court for a declaration that the commuters tax violated the Privileges and Immunities and Equal Protection Clauses of the U.S. Constitution and the New Hampshire Constitution. The case was transferred to the New Hampshire Supreme Court, which upheld the commuters tax. The Supreme Court granted the Plaintiffs’ petition for certiorari.
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