http://www.oyez.org/issues/federalism/state-tax/ U.S. Supreme Court Oral Arguments, presented by The Oyez Project (www.oyez.org) en-us http://www.oyez.org/images/oyezfeed.jpg U.S. Supreme Court Audio Recordings, presented by The Oyez Project (www.oyez.org) Tue, 08 Dec 1998 12:00:00 -0500 <p>Over several years, the Federal Bureau of Indian Affairs contracted with Blaze Construction Company to build, repair, and improve roads on several Indian reservations located in Arizona. When the various contracts expired, the Arizona Department of Revenue issued a tax deficiency assessment against Blaze for its failure to pay Arizona's transaction privilege tax, the tax levied on the gross receipts of companies doing business in the state, on the proceeds from its contracts with the Bureau. Blaze protested the assessment and prevailed in administrative proceedings. On review, the Arizona Tax Court granted summary judgment for the Department. In reversing, the Arizona Court of Appeals held that federal law pre-empted the tax's application to Blaze. The Supreme Court of Arizona denied review.</p> <p>May a state impose a nondiscriminatory tax upon a private company's proceeds from contracts with the Federal Government when the federal contractor renders its services on an Indian reservation?</p> 97-1536_19981208-argument http://www.oyez.org/cases/1990-1999/1998/1998_97_1536/argument/ supreme, court, oyez, rehnquist Mon, 09 Jan 1989 12:00:00 -0500 No details yet. No details yet. 87-1020_19890109-argument http://www.oyez.org/cases/1980-1989/1988/1988_87_1020/argument/ supreme, court, oyez, rehnquist Tue, 20 Jan 2004 12:00:00 -0500 <p>Several Arizona residents challenged in federal district court an Arizona statute that allows tax credits for money spent toward parochial schools. They alleged that the statute violates the religious establishment clause of the U.S. Constitution's First Amendment.</p> <p>The district court dismissed the case and ruled that it lacked jurisdiction for two reasons: First, the federal Tax Injunction Act (TIA) prohibits federal district courts from ruling on the "assessment, levy or collection of any tax under state law where a plain, speedy and efficient remedy may be had in the courts of such state." And second, the court pointed to the comity doctrine - that is, the deference that federal courts should generally give to state tax laws. The Ninth Circuit Court of Appeals reversed, ruling that neither the TIA nor comity place the case outside federal jurisdiction. The court reasoned that the TIA was inapplicable because invalidating a tax credit would not harm Arizona's ability to raise revenue.</p> <p>Do the federal Tax Injunction Act and comity principles require federal district courts to dismiss (for lack of jurisdiction) constitutional challenges to state tax credits that directly affect a state's tax system?</p> 02-1809_20040120-argument http://www.oyez.org/cases/2000-2009/2003/2003_02_1809/argument/ supreme, court, oyez, rehnquist Tue, 30 Oct 1990 12:00:00 -0500 No details yet. No details yet. 89-680_19901030-argument http://www.oyez.org/cases/1990-1999/1990/1990_89_680/argument/ supreme, court, oyez, rehnquist Mon, 08 Nov 1976 12:00:00 -0500 No details yet. No details yet. 75-1262_19761108-argument-1 http://www.oyez.org/cases/1970-1979/1976/1976_75_1262/argument-1/ supreme, court, oyez, rehnquist Mon, 08 Nov 1976 12:00:00 -0500 No details yet. No details yet. 75-1262_19761109-argument-2 http://www.oyez.org/cases/1970-1979/1976/1976_75_1262/argument-2/ supreme, court, oyez, rehnquist