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The Supreme Court of the United States has heard numerous cases in the area of tax law. This is an incomplete list of those cases. This is an incomplete list of those cases. Article One
The Court refers to the tax as a "sales tax"; however, it was a "transaction privilege" or gross receipts tax based on Complete Auto's gross receipts. Complete Auto paid the taxes of $122,160.59 under protest, and then undertook a refund action in the Chancery Court of the First Judicial District of Hinds County. Complete Auto claimed that its ...
The United States District Court for the District of Arizona (in case citations, D. Ariz.) is the U.S. district court that covers the state of Arizona. It is under the United States Court of Appeals for the Ninth Circuit. The District was established on June 20, 1910, pending Arizona statehood on February 14, 1912. [1]
Quill Corp. v. North Dakota, 504 U.S. 298 (1992), was a Supreme Court case that determined that the Dormant Commerce Clause prohibited states from collecting sales taxes from purchases made by their residents from out-of-state vendors that did not have a physical presence within that state unless legislation from the United States Congress allowed them to do so.
Note: As of August 2024, final bound volumes for the U.S. Supreme Court's United States Reports have been published through volume 579. Newer cases from subsequent future volumes do not yet have official page numbers and typically use three underscores in place of the page number; e.g., Snyder v. United States, 603 U.S. ___ (2024).
Professor Andre Smith also argues for increased deference to Tax Court decisions, but primarily for interpretations of the tax code, where he sees the Tax Court having a comparative advantage because of its expertise in tax law, but with room for the appellate courts to disagree when constitutional or other areas of law such as the common law ...
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Transaction privilege tax (TPT) refers to a gross receipts tax levied by the state of Arizona on certain persons for the privilege of conducting business in the state. TPT differs from the "true" sales tax imposed by many other U.S. states as it is imposed upon the seller or lessor rather than the purchaser or lessee. The seller/lessor may pass ...