Whether a state or local law violates the dormant Commerce Clause if it intentionally discriminates against out-of-state visitors—and the domestic auto-rental companies that serve them—by subjecting them to a surcharge tax on auto rentals that is greater than the surcharge tax imposed on state residents.

Whether a state violates the dormant Commerce Clause by enacting a facially neutral tax on automobile rentals that, by design and effect, discriminates against out-of-state visitors by imposing a higher surcharge on short-term rentals typically used by tourists while exempting or reducing the surcharge on long-term and replacement rentals typically used by residents.