U.S. Supreme Court

Case Status


Docket Number



Cert. Denied


Case Updates

Cert. petition denied

April 27, 2009

U.S. Chamber urges Supreme Court to review taxation of royalty payments to out-of-state corporation

February 23, 2009

NCLC urged the Supreme Court to grant certiorari to decide whether a state tax on royalty payments to a sister corporation incorporated in another state offends the dormant Commerce Clause. The Alabama statute in question impermissibly regulates commercial activity that occurs entirely beyond the state's borders. State tax laws that regulate out-of-state businesses effectively force their tax policies on other states, and undermine the ability of sister states to compete for a business presence by adopting pro-business taxing regimes.

Case Documents