The effect of General Motors Corp. v. Director of Revenue ("GM Corp.") may well spread beyond the confines of the Missouri state line. Because the case applies United States Supreme Court precedent to a new constitutional problem, other states may look to it for aid in interpreting similar statutory provisions. There has, after all, been both judicial and scholarly debate concerning how strictly the Commerce Clause should be interpreted with regard to tax incentives and benefits.2 GM Corp. makes clear that the debate is over in Missouri. The Commerce Clause will function as a sword for Missouri courts to prevent Missouri from becoming involved in an interstate commerce brawl

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