concurring in the judgment.
I remain of the view that only state taxes that facially discriminate against interstate commerce violate the negative Commerce Clause, see Tyler Pipe Industries, Inc. v. Washington Dept. of Revenue, 483 U. S. 232, 254 (1987) (Scalia, J., concurring in part and dissenting in part); American Trucking Assns., Inc. v. Scheiner, 483 U. S. 266, 303 (1987) (Scalia, J., dissenting). Because the Illinois Telecommunications Excise Tax is assessed upon intrastate and interstate calls at precisely the same rate, it poses no constitutional difficulty.