South Central Bell Telephone Company v. Alabama

526 U.S. 160 · Decided March 23, 1999 · Supreme Court of the United States

At a glance

South Central Bell Telephone Company v. Alabama was decided on March 23, 1999 unanimously (9–0). The Court reversed the lower court's decision and remanded the case. Justice Stephen G. Breyer wrote the opinion of the Court. SCDB classifies its main issue as “State or local government tax” in the Economic Activity area. SCDB records that the Court declared a state or territorial law, regulation or constitutional provision unconstitutional.

Read the opinion

• CourtListener (Free Law Project) — opinion text
• Library of Congress — official U.S. Reports scan

Case details

How the Justices voted

Full case caption

South Central Bell Telephone Company, et al. v. Alabama et al.

SCDB identifiers: case 1998-037, docket 1998-037-01.

Related decisions

Other cases on “State or local government tax”

• Hunt-Wesson, Inc. v. Franchise Tax Board of CaliforniaLaw held unconstitutional
  528 U.S. 458Decided February 22, 20009–0Stephen G. Breyer
• Newsweek, Inc. v. Florida Department of Revenue
  522 U.S. 442Decided February 23, 19989–0Per curiam
• Christopher H. Lunding v. New York Tax Appeals TribunalLaw held unconstitutional
  522 U.S. 287Decided January 21, 19986–3Sandra Day O'Connor
• Camps Newfound/owatonna, Inc. v. Town of HarrisonLaw held unconstitutional
  520 U.S. 564Decided May 19, 19975–4John Paul Stevens
• Director of Revenue of Missouri v. Cobank Acb
  531 U.S. 316Decided February 20, 20019–0Clarence Thomas
• General Motors Corporation v. Roger W. Tracy
  519 U.S. 278Decided February 18, 19978–1David H. Souter

See all

Cases on the same legal provision: Article I, Section 8, Paragraph 3 (interstate commerce clause)

• Pharmaceutical Research and Manufacturers of America v. Peter E. Walsh
  538 U.S. 644Decided May 19, 20036–3John Paul Stevens
• West Lynn Creamery, Inc. v. Jonathan HealyLaw held unconstitutional
  512 U.S. 186Decided June 17, 19947–2John Paul Stevens
• C & a Carbone, Inc. v. Town of ClarkstownLaw held unconstitutional
  511 U.S. 383Decided May 16, 19946–3Anthony M. Kennedy
• Jennifer M. Granholm v. Eleanor HealdLaw held unconstitutional
  544 U.S. 460Decided May 16, 20055–4Anthony M. Kennedy
• American Trucking Associations, Inc. and Usf Holland, Inc. v. Michigan Public Service Commission
  545 U.S. 429Decided June 20, 20059–0Stephen G. Breyer
• New York v. United StatesLaw held unconstitutional
  505 U.S. 144Decided June 19, 19926–3Sandra Day O'Connor

Same Term, same area (Economic Activity)

• Wayne K. Pfaff v. Wells Electronics, Inc.
  525 U.S. 55Decided November 10, 19989–0John Paul Stevens
• Nynex Corporation v. Discon
  525 U.S. 128Decided December 14, 19989–0Stephen G. Breyer
• El Al Israel Airlines, Ltd. v. Tsui Yuan Tseng
  525 U.S. 155Decided January 12, 19998–1Sandra Day O'Connor
• Jane M. Roberts v. Galen of Virginia, Inc.
  525 U.S. 249Decided January 13, 19999–0Per curiam
• Department of the Army v. Blue Fox, Inc.
  525 U.S. 255Decided January 20, 19999–0William H. Rehnquist
• AT&T Corporation v. Iowa Utilities Board
  525 U.S. 366Decided January 25, 19997–1Antonin Scalia

See all

Source: Supreme Court Database, 2026 Release 01 (data file dated September 8, 2026). Imported into CaseTrail November 5, 2026. Coverage: decisions from the 1946 through 2025 Terms. Methodology · Report an error