Document Type
Brief
Publication Date
1-25-2018
Abstract
Amici are professors of tax law at universities across the United States. As scholars and teachers, they have considered the doctrinal roots and practical consequences of judicial limits on state and local taxation. Amici join this brief solely on their own behalf and not as representatives of their universities. A full list of amici appears in the Appendix to this brief.
For more than seven decades, state and local governments as well as market actors have labored under an export tax regime that is inconsistent, inefficient, and inequitable. This case presents the Court with a chance to restore rationality to the tax treatment of the export sector. The economic implications are vast: annual exports of goods from the United States exceed $1.4 trillion. The Court's resolution of this case will determine whether state and local governments can apply their sales and personal property taxes to exports in a balanced and nondiscriminatory fashion.
In the end, all that Richfield Oil's holding has going for it is stare decisis. But if stare decisis was not enough to save Richfield Oil's dormant Commerce Clause cousin or the analogous "original package" rule for imports, it cannot carry the day here. Reliance interests weigh on both sides, and the Court has given fair warning to regulated parties that it will reconsider Richfield Oil in the appropriate case. That case has now arrived, and this Court should seize the opportunity to overrule Richfield Oil once and for all.
Recommended Citation
Avi-Yonah, Reuven S., "Loudoun County, Virginia v. Dulles Duty Free, LLC: Brief of Tax Law Professors as Amici Curiae in Support of Petitioner" (2018). Appellate Briefs. 40.
https://repository.law.umich.edu/briefs/40
Comments
Amicus: Avi-Yonah, Professor Reuven S.; Batchelder, Professor Lily; Brunson, Professor Samuel D.; Fleming, Professor J. Clifton; Gamage, Professor David; Glogower, Professor Ari; Goldin, Professor Jacob; Hemel, Professor Daniel; Holderness, Professor Hayes; Knoll, Professor Michael S.; Liscow, Professor Zachary; Mason, Professor Ruth; Maynard, Professor Goldburn P. Jr.; Pomp, Professor Richard; Repetti, Professor James R.; Roin, Professor Julie A.; Scharff, Professor Erin; Soled, Professor Jay; Zelinsky, Professor Edward