TAX – The 4th Circuit has dismissed DirecTV’s claim that North Carolina’s system of multi-taxing television programming violates the dormant commerce clause of the U.S. Constitution. Comity – the notion that states are free to administer fiscal operations without federal interference – applies because the charges levied on cable providers are taxes, not “rent” or “fees” paid to local governments for use of public rights-of-way. See ruling.
- 1st Circuit
- The Phantom Defendant