No. 21-1488

Ooma, Inc. v. Oregon Department of Revenue

Lower Court: Oregon
Docketed: 2022-05-26
Status: Denied
Type: Paid
Response Waived
Tags: commerce-clause due-process e911-tax state-taxation substantial-nexus virtual-contacts wayfair wayfair-precedent
Key Terms:
DueProcess
Latest Conference: 2022-06-16
Question Presented (AI Summary)

Does the Commerce Clause prevent the imposition of Oregon's E911 tax where the lower court dismissed the 'virtual contacts' inquiry as irrelevant to the determination of substantial nexus?

Question Presented (OCR Extract)

question presented is: does the Commerce Clause prevent the imposition of Oregon’s E911 tax in this case where the lower court wholly dismissed the “virtual contacts” inquiry as irrelevant to the determination of substantial nexus?

Docket Entries

2022-06-21
Petition DENIED.
2022-05-31
DISTRIBUTED for Conference of 6/16/2022.
2022-05-27
Waiver of right of respondent Department of Revenue, State of Oregon to respond filed.
2022-05-23
Petition for a writ of certiorari filed. (Response due June 27, 2022)
2022-04-14
Application (21A502) granted by Justice Kagan extending the time to file until May 22, 2022.
2022-04-12
Application (21A502) to extend further the time from April 22, 2022 to May 22, 2022, submitted to Justice Kagan.
2022-03-14
Application (21A502) granted by Justice Kagan extending the time to file until April 22, 2022.
2022-03-10
Application (21A502) to extend the time to file a petition for a writ of certiorari from March 23, 2022 to April 22, 2022, submitted to Justice Kagan.

Attorneys

Department of Revenue, State of Oregon
Benjamin Noah GutmanOregon Department of Justice, Respondent
Ooma, Inc.
Michael Joseph BowenAkerman LLP, Petitioner