Second Circuit Affirms Preliminary Injunction against Enforcement of PACT Act against Red Earth LLC

Here is today’s opinion in Red Earth LLC v. United States: 10-3165_opn

An excerpt:

Appeal from an order of the Western District of New York (Richard J. Arcara, Judge) granting a preliminary injunction to stay enforcement of provisions of the Prevent All Cigarette Trafficking Act (“PACT Act”) that require mail-order cigarette sellers to pay state excise taxes.  The government argues that the district court erred in concluding that plaintiffs were likely to succeed on their claim that the PACT Act’s provision requiring out-of-state tobacco sellers to pay state excise taxes regardless of their contact with that state violates due process.  We affirm the district court’s order granting the preliminary injunction.

Briefs are here and here and here.

This entry was posted in Author: Matthew L.M. Fletcher, economic development, Research, taxation and tagged , , , , . Bookmark the permalink.