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American Business USA Corp. v. Florida Department of Revenue

Petition for certiorari denied on February 21, 2017
Docket No. Op. Below Argument Opinion Vote Author Term
16-567 Fla. N/A N/A N/A N/A OT 16

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

DateProceedings and Orders (key to color coding)
Aug 12 2016Application (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.
Aug 15 2016Application (16A162) granted by Justice Thomas extending the time to file until October 23, 2016.
Oct 24 2016Petition for a writ of certiorari filed. (Response due November 28, 2016)
Nov 17 2016Order extending time to file response to petition to and including January 12, 2017.
Jan 12 2017Brief of respondent Florida Department of Revenue in opposition filed.
Jan 26 2017Reply of petitioner American Business USA Corp. filed.
Feb 1 2017DISTRIBUTED for Conference of February 17, 2017.
Feb 21 2017Petition DENIED.