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16 Dec 2021, 12:26 pm by Kevin Kaufman
If we accept the state’s argument that it’s an excise tax, then it’s probably an unconstitutional one, because it fails to meet the nexus requirements established in cases like Complete Auto Transit v. [read post]
14 Dec 2021, 9:15 am by Richard Hunt
Those who prefer to fight first should give me a call, I have holiday gifts to buy and a little extra money is always nice. [read post]
8 Dec 2021, 4:36 am by Scott Bomboy
In 1892, the Supreme Court upheld Reed’s ruling in United States v. [read post]
2 Dec 2021, 9:34 am by Ezra Rosser
Despite the Supreme Court’s decision in Texas Department ofHousing & Community Affairs v. [read post]
2 Dec 2021, 2:55 am by Kevin Kaufman
Policy responses in recent years have included banning common carrier delivery of cigarettes[6], greater law enforcement activity on interstate roads[7], differential tax rates near low-tax jurisdictions[8], and cracking down on tribal reservations that sell tax-free cigarettes.[9] However, the underlying problem remains: high cigarette taxes amount to a “price prohibition” on the legal product in many U.S. states.[10] International Cigarette Smuggling and… [read post]