DirecTV Inc. and Echostar Satellite, LLC v. Richard Levin, Tax Commissioner of Ohio. Brief of Amicus Curiae Multistate Tax Commission in Support of Defendant - Appelee
Shirley Sicilian, General Counsel, Multistate Tax Commission and Sheldon Laskin, Counsel, Multistate Tax Commission
The Multistate Tax Commission’s amicus curaie brief in this case is reproduced in its entirety here. The plaintiffs are asserting that Ohio’s system of taxing satellite television services is discriminatory because no similar state tax is imposed on cable television service. The amicus brief supports Ohio by showing that the “dormant” Commerce Clause of the U.S. Constitution is not operable in this case.