Saban Rent-A-Car LLC, Plaintiffs/appellees/cross-Appellants — Bolick, J., Concurring in Part and Dissenting…

Summary

The separate opinion would have held that the rental-car surcharge falls within Arizona's anti-diversion clause because it is a special tax directed at the use or operation of vehicles on public highways, requiring its revenues to fund highway purposes. It nevertheless agrees that the surcharge does not violate the dormant Commerce Clause under current federal doctrine, while expressing reservations about evidence that the tax was intended to burden out-of-state consumers. BOLICK, J., concurring in part and dissenting in part, would therefore dissent from the anti-diversion analysis but join the Commerce Clause result.