Clarence Thomas on Tax Reform
Supreme Court Justice (nominated by Pres. Bush Sr. 1991)
The Supreme Court's decision overturns a 1992 ruling in Quill Corp. v. North Dakota, which found that states could not require retailers to collect sales taxes unless they had a physical presence in the same place where the buyer is located.
Wikipedia summary of court ruling:Majority opinion by˙Kennedy, joined by Thomas, Alito, Ginsburg, & Gorsuch, determined that the physical-presence rule of˙Quill˙was "unsound and incorrect." Roberts˙wrote the dissenting opinion, joined by Breyer,˙Sotomayor, & Kagan. ˙
Summary by Justia.comMaryland's income tax scheme discriminates against interstate commerce. If every State adopted Maryland's tax structure, interstate commerce would be taxed at a higher rate than intrastate commerce. Alito delivered the opinion of the Court, in which Roberts, Kennedy, Breyer, and Sotomayor joined. Scalia, Thomas, Ginsburg, and Kagan dissented.
Excerpts from Dissent THOMAS notes that some States imposed income taxes at the time of the adoption of the Constitution, and that "there is no indication that those early state income tax schemes provided credits for income taxes paid elsewhere."
Alabama requires railroads that purchase diesel fuel to pay the 4% sales tax. Alabama exempts from the sales tax the main competitors of railroads--interstate motor and water carriers. The federal Railroad Revitalization and Regulatory Reform Act (4R) prohibits four forms of taxation that discriminate railroads. Three prohibitions concern property taxes. A fourth forbids a State to “impose another tax that discriminates against a rail carrier.” CSX seeks to prohibit Alabama from collecting the State sales tax from CSX.
|Other Justices on Tax Reform:||Clarence Thomas on other issues:|
Samuel Alito(since 2006)
Amy Coney Barrett(since 2020)
Stephen Breyer(since 1994)
Neil Gorsuch(since 2017)
Ketanji Brown Jackson(nominated 2022)
Elena Kagan(since 2010)
Brett Kavanaugh(since 2018)
John Roberts(since 2005)
Sonia Sotomayor(since 2009)
Clarence Thomas(since 1991)
Merrick Garland(nominated 2016)
Ruth Bader Ginsburg(1993-2020)
John Paul Stevens(1975-2010)
Sandra Day O'Connor(1981-2006)
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