tax-incidence

1 cases — ← All topics

Case Title Lower Court Docketed Status Flags Tags Question Presented
19-136 Saban Rent-A-Car LLC, et al. v. Arizona Department of Revenue, et al. Arizona 2019-07-29 Denied Amici (1)Response Waived arizona-supreme-court maricopa-county nonresident-taxation rental-car-industry tax-discrimination car-rental-tax commerce-regulation discriminatory-design discriminatory-purpose dormant-commerce-clause interstate-commerce nonresident-burden nonresident-discrimination state-taxation tax-discrimination tax-incidence Whether a car-rental tax designed to foist a disproportionate share of the tax's burden onto nonresidents is nonetheless immune from dormant Commerce …