Supreme Court Decision Alert - March 3, 2015

Today, the Supreme Court issued one decision, described below, of interest to the business community.

Tax Injunction Act—Application to Suits Challenging State Notice And Reporting Requirements

Direct Marketing Ass'n v. Brohl, No. 13-1032 (described in the July 1, 2014, Docket Report)

The Tax Injunction Act provides that "[t]he district courts shall not enjoin, suspend or restrain 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." 28 U.S.C. § 1341. Today, in Direct Marketing Ass'n v. Brohl, No. 13-1032, the Supreme Court held that the Tax Injunction Act does not bar federal courts from exercising jurisdiction over a suit to enjoin the informational notice and reporting requirements of a state law that neither imposes a tax nor requires collection of a tax.