U.S. Supreme Court

Case Status


Docket Number


Cert. Denied

Lower Court Opinion


Questions Presented

(1) Whether the Multistate Tax Compact has the status of a contract that binds its signatory states; and

(2) whether a state law that imposes retroactive tax liability for a period of almost seven years, in a manner that upsets settled expectations and reasonable reliance interests, violates the due process clause.

Case Updates

Cert. petition denied

May 22, 2017

U.S. Chamber urges review of Multistate Tax Compact

December 23, 2016

The U.S. Chamber urged the U.S. Supreme Court to grant a petition for certiorari seeking review of a California Supreme Court decision concerning the enforceability of the Multistate Tax Compact. Specifically, the petition asked the U.S. Supreme Court to reverse the California high court’s ruling that the Compact is not binding on the states that signed it (Gillette Co. v. California Franchise Tax Board).

The Chamber subsequently supported four more certiorari petitions addressing the same issue.

The National Association of Manufacturers and Business Roundtable filed this brief jointly with the Chamber. Frederick Liu of Hogan Lovells LLP served as co-counsel for the amici.

Case Documents