Lawrence Gwozdz v. Healthport Technologies, LLC

Vacated and remanded with instructions by published opinion. Judge WILKINSON wrote the opinion, in which Judge NIEMEYER and Judge DIAZ joined.

WILKINSON, Circuit Judge:

Lawrence Gwozdz challenges Health-Port’s collection of $23 in sales tax on the sale of medical records. Under the Tax Injunction Act (TIA), federal courts may not “enjoin, suspend or restrain the assessment, levy or collection of any tax under State law where a plain, speedy and efficient remedy may be had in the courts of such State.” 28 U.S.C. § 1341. Here, Maryland has established just such a remedy. Because the TIA and the…