Northwest Energetic Services, LLC v. California Franchise Tax Board

How courts have described this case

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

• finding unconstitutional a fee imposed on an LLC computed at “a percentage of the LLC’s total worldwide income,” as opposed to a “flat fee imposed on all LLC’s for the privilege of doing business locally in California,” and consequently, the fee “does tax a share of interstate transactions.”
• finding unconstitutional a fee imposed on an LLC computed at “a percentage of the LLC’s total worldwide income,” as opposed to a “flat fee imposed on all LLC’s for the privilege of doing business locally in California,” and consequently, the fee “does tax a share of interstate transactions.”
• no “difference whether the [l]evy is characterized as a tax or a fee for [DCC] purposes” as evident from the Supreme Court’s precedent, making the DCC “appli[cable] to taxes and regulations that discriminate against or unduly burden interstate commerce.”
• no “difference whether the [l]evy is characterized as a tax or a fee for [DCC] purposes” as evident from the Supreme Court’s precedent, rendering the DCC as “appl[ying] to taxes and regulations that discriminate against or unduly burden interstate commerce.”

Source: CourtListener parenthetical corpus (CC0).