Lead Practice Area: General Business Litigation
Summary: Our client was an Indiana-based corporation engaged in the business of wholesaling and retailing hardware, electrical tools and related consumer products (typically during relatively short intervals in localities across the United States). The City of Albany imposed a transient retail business tax on our client as a result of a four-day sale that it conducted at a rented facility within the City. The Court of Appeals unanimously held that the City's transient retail business tax was an impermissible violation of the Commerce Clause of the United States Constitution.