American Business USA Corp. v. Florida Department of Revenue
Petition for certiorari denied on February 21, 0017
Issue: Whether a state can collect sales tax on out-of-state property ordered over the internet for out-of-state delivery, by relying on this court's decision in Quill Corp. v. North Dakota and the state's connection to the corporation that accepts the order and arranges the sale, or whether such a tax violates both the due process clause and dormant commerce clause of the United States Constitution by imposing a sales tax on the out-of-state transfer of tangible personal property.
SCOTUSblog Coverage
- Petition of the day (Kate Howard, December 28, 2016)
Date | Proceedings and Orders |
---|---|
08/12/2016 | Application (16A162) to extend the time to file a petition for a writ of certiorari from August 24, 2016 to October 23, 2016, submitted to Justice Thomas. |
08/15/2016 | Application (16A162) granted by Justice Thomas extending the time to file until October 23, 2016. |
10/24/2016 | Petition for a writ of certiorari filed. (Response due November 28, 2016) |
11/17/2016 | Order extending time to file response to petition to and including January 12, 2017. |
01/12/2017 | Brief of respondent Florida Department of Revenue in opposition filed. |
01/26/2017 | Reply of petitioner American Business USA Corp. filed. |
02/01/2017 | DISTRIBUTED for Conference of February 17, 2017. |
02/21/2017 | Petition DENIED. |