The Owner-Operator Independent Drivers Association has asked the U.S. Supreme Court to review the constitutionality of the collection of fuel taxes on toll roads in New York state.

The petition to the Supreme Court represents continued efforts by OOIDA in a lawsuit originally filed against New York in February 1999.
"When tolls fully pay for the use of the toll road, OOIDA believes that the collection of a fuel tax for the use of the same road is a form of double taxation, is an 'undue burden' on interstate commerce, and is forbidden by the Commerce Clause of the U.S. Constitution," said OOIDA President Jim Johnston."
OOIDA has similar court challenges pending in Ohio, Indiana and Illinois.
All of the states that OOIDA has sued have defended their taxes by arguing that the fuel taxes are not collected for the use of the roads but just for the consumption of the fuel. Johnston said, "This argument is easily refuted by pointing out that if trucks did not use the roads they would not consume fuel. Fuel taxes clearly are road use taxes and even the states have supported this fact over the years in stating that fuel taxes are the most accurate method available of reflecting the actual road use. The payment of a state's fuel tax based on miles driven, regardless of whether or not fuel was purchased in that state, only lends further evidence to our contention that fuel taxes are indeed road user taxes. Unfortunately, the courts of each of these states accepted the states' arguments made to protect their treasuries."
The New York case is the most advanced and OOIDA has petitioned the U.S. Supreme Court to review the state court's decision.