Loudoun County, Virginia v. Dulles Duty Free, LLC
Petition for certiorari denied on April 2, 2018
Issue: (1) Whether the validity under the import-export clause of a non-discriminatory local business license tax calculated on the basis of gross receipts should be evaluated using the Supreme Court's approach in Michelin Tire Corp. v. Wages or in Richfield Oil Corp. v. State Board of Equalization; and (2) whether a local business license tax calculated based on gross receipts, which does not specifically target imports or exports, violates the import-export clause if some of the gross receipts include export sales.
SCOTUSblog Coverage
- Petition of the day (Aurora Barnes, January 13, 2018)
| Date | Proceedings and Orders |
|---|---|
| 10/13/2017 | Application (17A408) to extend the time to file a petition for a writ of certiorari from November 22, 2017 to December 22, 2017, submitted to The Chief Justice. |
| 10/17/2017 | Application (17A408) granted by The Chief Justice extending the time to file until December 22, 2017. |
| 12/19/2017 | Petition for a writ of certiorari filed. (Response due January 25, 2018) |
| 12/29/2017 | Motion to extend the time to file a response from January 25, 2018 to February 26, 2018, submitted to The Clerk. |
| 01/04/2018 | Motion to extend the time to file a response is granted and the time is extended to and including February 26, 2018. |
| 01/24/2018 | Brief amicus curiae of International Municipal Lawyers Association filed. |
| 01/25/2018 | Brief amici curiae of Tax Law Professors filed. |
| 02/26/2018 | Brief of respondent Dulles Duty Free, LLC in opposition filed. |
| 03/08/2018 | Reply of petitioner County of Loudoun, Virginia filed. |
| 03/13/2018 | DISTRIBUTED for Conference of 3/29/2018. |
| 04/02/2018 | Petition DENIED. |