Federal: US Supreme Court Asked to Review Case Disregarding Dilworth and Upholding Constitutionality of Taxation

The taxpayer has petitioned the US Supreme Court to review the North Carolina Supreme Court’s decision from late last year, which held that the formalism doctrine of Dilworth has not survived the subsequent decisions of the US Supreme Court in Complete Auto and Wayfair so as to render North Carolina’s sales tax regime violative of the Commerce and Due Process Clauses.

Source Deloitte

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