A U.S. District Court in Illinois recently rejected an Illinois online seller’s motion for a preliminary injunction against the California Department of Tax & Fee Administration to stop levying sales and use taxes on products sold in California.1 Under the federal Tax Injunction Act (TIA), the Court lacked subject matter jurisdiction to hear the case because the online seller could pursue a plain, speedy and efficient remedy in California state court.
Source: grantthornton.com
