Search

2 results for “Santa Fe Natural Tobacco Company”

Case Title Lower Court Docketed Status Tags Question Presented
24-551 Santa Fe Natural Tobacco Company v. Oregon Department of Revenue Oregon 2024-11-15 Denied commerce-clause interstate-commerce net-income-tax solicitation tax-immunity wholesaler-activity Whether Section 381 immunity applies when an out-of-state company engages in solicitation activities and sends retailer order requests to wholesalers …
24A243 Santa Fe Natural Tobacco Company v. Oregon Department of Revenue Oregon 2024-09-06 Presumed Complete corporate-taxation interstate-commerce pre-book-orders public-law-86-272 solicitation tax-immunity Whether the transmission of pre-book order confirmation faxes by a manufacturer's sales representatives constitutes an activity that exceeds the prote…