TEI Files Amicus Brief in Maryland Digital Advertising Tax Litigation
On March 30, 2023, TEI filed an amicus brief in Comcast v. Maryland, which is pending before the Maryland Supreme Court. The fundamental substantive issue in this case is whether the Maryland Digital Advertising Tax (DAT)—which was enacted in 2019—is constitutional. Rather than focus on the substantive issue, the TEI brief focused on the Maryland’s important exception to administrative exhaustion that allows taxpayers and administrators to ask a court to issue a declaratory judgment on the constitutionality of a tax rather than getting mired in the lengthy administrative process.
TEI Files Amicus Brief With the South Carolina Court of Appeals in Amazon Services, LLC v. South Carolina Department of Revenue
TEI Files Amicus Brief Seeking Review by the Texas Supreme Court in Sirius XM Radio v. Hegar
TEI Files Amicus Brief Seeking Review by the U.S. Supreme Court in Paz v. New Jersey Director of Taxation
TEI Files Amicus Brief on the Merits With the Louisiana Supreme Court in the Jefferson Parish v. Wal-Mart.com USA Case
TEI Files Amicus Brief Seeking Review With the Louisiana Supreme Court in the Jefferson Parish v. Wal-Mart.com USA Case
TEI Files Amicus Brief With U.S. Supreme Court in the South Dakota v. Wayfair Economic Nexus Case
TEI Files Amicus Brief With U.S. Supreme Court in Michigan Retroactivity and Compact Cases
On December 22, 2016, TEI filed an amicus brief with the U.S. Supreme Court in support of the taxpayers’ Petitions for a Writ of Certiorari in International Business Machines Corporation v. Michigan Department of Treasury, No. 16-698, Sonoco Products Company, et al. v. Michigan Department of Treasury, No. 16-687, Skadden, Arps, Slate, Meagher & Flom, LLP, v. Michigan Department of Treasury, No. 16-688, Gillette Commercial Operations North America and Subsidiaries, et al. v. Michigan Department of Treasury, No.
TEI Files Amicus Brief With U.S. Supreme Court in Washington Dot Foods Retroactivity Case
On October 11, 2016, TEI filed an amicus brief with the U.S. Supreme Court in Dot Foods, Inc. v. State of Washington, Department of Revenue, No. 16-308. The petition seeks review of the Washington Supreme Court's decision in Dot Foods, Inc. v. State of Washington, Department of Revenue, 372 P.3d 747 (Wash. 2016) ("Dot Foods II"). Dot Foods II upholds 2010 legislation amending Washington's business and occupation tax in response to the Washington Supreme Court's decision regarding the interpretation of a statute in Dot Foods, Inc. v.
TEI Files Amicus Brief in Gillette California Multistate Tax Compact Litigation
On June 30, 2016, TEI filed an amicus brief with the U.S. Supreme Court in The Gillette Company v. California Franchise Tax Board, No. 15-1442, also known as the California Multistate Tax Compact ("Compact") litigation. In the 1960s and 1970s, States persuaded Congress and the business community that then-imminent federal legislation mandating uniformity in state taxation was unnecessary because a number of States had enacted the Compact.