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Home / Opinion Digests / Sales Tax Suit Barred by Tax Injunction Act (access required)

Sales Tax Suit Barred by Tax Injunction Act (access required)

A plaintiff who challenges a medical-records vendor’s $23 sales tax imposed on records he ordered may not bring a class-action consumer complaint in federal court based on his claim that the state exempted medical-records sales from its general sales tax; the federal Tax Injunction Act and principles of comity deprive the federal court of jurisdiction. Tax Injunction Act Under ...