U.S. Supreme Court

Case Status


Docket Number


Cert. Denied

Lower Court Opinion


Questions Presented

(1) Whether a state statute that retroactively imposes over $1 billion in increased tax liability on out-of-state businesses for the benefit of in-state businesses violates the dormant commerce clause;

(2) whether a state tax law that has a 6 1/2-year period of retroactivity and targets out-of-state businesses for increased tax liability of over $1 billion violates the due process clause; and

(3) whether a state's retroactive repeal of a central provision of the decades-old Multistate Tax Compact violates the contracts clause by imposing over $1 billion in retroactive tax liability on out-of-state taxpayers.

Case Updates

Cert. petition denied

May 22, 2017

U.S. Chamber urges review of Multistate Tax Compact

December 23, 2016

This case is one of five in which the U.S. Chamber filed an amicus brief urging the U.S. Supreme Court to grant a petition to review a decision concerning the enforceability of the Multistate Tax Compact.

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