A state or locality in need of revenue, or possibly seeking a narrow policy goal, may enact a statute or ordinance imposing a tax that targets a specific company and applies to no other taxpayer. View this article, which:

  • Evaluates the merits of challenging taxes that target a single company on US constitutional grounds
  • Provides an overview of the minimum requirements to challenge a state or local tax provision under the Equal Protection Clause and the Eighth Amendment
  • Assesses the relevance of the “tax” versus “fee” distinction in this context 

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