Legal Opinion
DIRECTV, Inc. v. Roberts
Court of Appeals of Tennessee
Decided February 27, 2015PublishedCited by 3 opinions
1Opinion of the Court 1
OPINION
2Opinion of the Court · McBrayerW. Neal McBrayer, J.
Frank G. Clement, Jr., P.J., M.S., and Andy D. Bennett, J., joined.
Plaintiffs contend that the sales tax law unconstitutionally discriminates against satellite television providers. The law taxes the entire subscription fee billed to satellite customers While the first $15 of the subscription fee billed to cable customers is exempt. On cross-motions for summary judgment, the trial court found the sales tax law violated the Commerce Clause of the United States Constitution. The Commissioner of Revenue appeals. Because we find that satellite providers and cable providers are not…
3Cases cited31 opinions
- Byrd v. HallTennessee Supreme Court · 1993
- Directv, Inc. And Echostar Satellite L.L.C. v. Mark Treesh, Commissioner for the Department of Revenue for the State of KentuckyCourt of Appeals for the Sixth Circuit · 2007
- Kelly v. RobinsonSupreme Court of the United States · 1986
- Circuit City Stores, Inc. v. AdamsSupreme Court of the United States · 2001
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
26 more not listed; retrieve them via the Exa API.
4Cited by3 opinions
- Florida Department of Revenue v. DirecTV, Inc., etc.Supreme Court of Florida · 2017
- Fuelberg, BennieTexas Supreme Court · 2015
- Spirit Broadband, LLC v. Joseph Anthony ArmesCourt of Appeals of Tennessee · 2017