On December 8, 2014, the United States Supreme Court heard oral arguments in the second of three state and local tax cases that it has accepted this term – Direct Marketing Association v. Brohl – to determine the reach of the federal Tax Injunction Act (“TIA”). The TIA provides that federal courts are barred from hearing state tax cases “where a plain, speedy and efficient remedy may be had in the courts of such State.” However, Justice Scalia recognized the importance of federal court jurisdiction over state tax issues. Continue reading to find out what else the Supreme Court had to say about the TIA and state tax administration.

View the full Legal Alert.