Court Case: D.H. Holmes v. McNamara Flashcards

1
Q

Who were the parties involved in the case?

A
  1. D.H. (LA department Store)
  2. McNamara (LA DOR)
  3. US Supreme Court
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2
Q

What year did the case take place in?

A

1988

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3
Q

What year did the case take place in?

A

1988

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4
Q

What were the facts of the case?

A
  • DH had offices and sales in LA
  • DH used OOS printers to distribute catalogs to LA residents
  • LA imposed a use tax on the inbound promotional materials
  • DH argued that the catalogs were not taxable because they were not “physically” brought into the state.
  • LA’s use tax laws stated that “distribution” was considered “use”
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5
Q

What was the decision of the case?

A
  • The tax was approved bc it did not violate the commerce clause and it met all 4 prongs
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6
Q

Which tax concept was at the forefront of the case?

A

Commerce Clause

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7
Q

What was the significance of the case?

A

It opened the door for other states to tax inbound promotional material where printing/mailing occurred outside of the state.

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