No. 24A243

Santa Fe Natural Tobacco Company v. Oregon Department of Revenue

Lower Court: Oregon
Docketed: 2024-09-06
Status: Presumed Complete
Type: A
Tags: corporate-taxation interstate-commerce pre-book-orders public-law-86-272 solicitation tax-immunity
Latest Conference: N/A
Question Presented (AI Summary)

Whether the transmission of pre-book order confirmation faxes by a manufacturer's sales representatives constitutes an activity that exceeds the protections of Public Law 86-272 and allows a state to impose a net income tax on the manufacturer

Docket Entries

2024-09-06
Application (24A243) granted by Justice Kagan extending the time to file until November 17, 2024.
2024-09-04
Application (24A243) to extend the time to file a petition for a writ of certiorari from September 18, 2024 to November 17, 2024, submitted to Justice Kagan.

Attorneys

Department of Revenue, State of Oregon
Benjamin Noah GutmanOregon Department of Justice, Respondent
Benjamin Noah GutmanOregon Department of Justice, Respondent
Santa Fe Natural Tobacco Company
Mitchell A. NewmarkBlank Rome LLP, Petitioner
Mitchell A. NewmarkBlank Rome LLP, Petitioner