Legal Opinion
Dulles Duty Free, LLC v. Cnty. of Loudoun
Supreme Court of Virginia
Decided August 24, 2017No. Record 160939PublishedCited by 5 opinions
1Opinion of the Court
OPINION BY JUSTICE STEPHEN R. McCULLOUGH
Dulles Duty Free, LLC, challenges Loudoun County's imposition of a Business, Professional, and Occupational License ("BPOL") tax on a substantial portion of its sales. It argues that the Import-Export Clause of the Constitution of the United States, U.S. Const. art. I, § 10, cl. 2, bars the County from imposing the tax. The circuit court ruled in favor of the County. For the reasons noted below, we reverse the judgment of the circuit court and remand this action for a computation of the refunds for the relevant tax years that are due to the taxpayer.
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2Cases cited20 opinions
- Rodriguez De Quijas v. Shearson/American Express, Inc.Supreme Court of the United States · 1989
- Brown v. MarylandSupreme Court of the United States · 1827
- Department of Revenue v. Ass'n of Washington Stevedoring CompaniesSupreme Court of the United States · 1978
- Richfield Oil Corp. v. State Board of EqualizationSupreme Court of the United States · 1946
- Michelin Tire Corp. v. WagesSupreme Court of the United States · 1976
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3Cited by5 opinions
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- Commonwealth of Virginia, Department of Taxation v. FJ Management, Inc., d/b/a FJI, Inc.Court of Appeals of Virginia · 2024
- International Paper Company v. County of Isle of WightSupreme Court of Virginia · 2020
- International Paper Company v. County of Isle of WightSupreme Court of Virginia · 2020
- The Corporate Executive Board Co. v. Dept. of TaxationSupreme Court of Virginia · 2019