United Parcel Service, Inc. v. Flores-Galarza

HOWARD, Circuit Judge.

The Commonwealth of Puerto Rico has enacted a statutory regime that prohibits an interstate air carrier from delivering any package unless the carrier first provides proof that the package’s addressee has paid the appropriate excise tax, or the carrier prepays the amount of the tax on the addressee’s behalf. Plaintiffs United Parcel Service, Inc., and United Parcel Service, Co., (collectively “UPS”) persuaded the district court to enjoin the Commonwealth’s Treasury Secretary from enforcing these delivery restrictions on the grounds of federal preemption. The parties have…