DIRECTV v. Utah State Tax Commission

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• finding that cable providers are not \in-state” and satellite providers are not \out-of-state” for Commerce Clause purposes
• the United States Supreme Court’s precedent involving a “strict [DCC] scrutiny have involved favoritism for entities or business operations within a particular state—and attendant discrimination against entities or business operations outside such state.”
• the United States Supreme Court’s precedent involving a “strict [DCC] scrutiny have involved favoritism for entities or business operations within a particular state—and attendant discrimination against entities or business operations outside such state.”
• “[T]he threshold matter [is] . . . defining interstate commerce . . . [namely,] identifying the ‘interstate element’ on which discrimination is prohibited, or in other words, the grounds on which a business is counted as a ‘local’ one that may not be favored.”

Source: CourtListener parenthetical corpus (CC0).