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ONLINE MERCHANTS GUILD v. MADUROS

No. 21-16911.

52 F.4th 1048 (2022)

ONLINE MERCHANTS GUILD, Plaintiff-Appellant, v. Nicolas MADUROS, Director, California Dept. of Tax & Fee Administration, Defendant-Appellee.

United States Court of Appeals, Ninth Circuit.

Filed November 9, 2022.

Attorney(s) appearing for the Case

Aaron K. Block (argued) and Max P. Marks , The Block Firm LLC, Atlanta, Georgia, for Plaintiff-Appellant.

Michael Sapoznikow (argued), Deputy Attorney General; Molly K. Mosley , Supervising Deputy Attorney General; Tamar Pachter , Senior Assistant Attorney General; Rob Bonta , Attorney General of California; Office of the Attorney General, Sacramento, California; for Defendant-Appellee.

Before: S. R. THOMAS and M. SMITH, Circuit Judges, and MCSHANE, District Judge.

OPINION

In this appeal, we consider whether an association of e-commerce merchants may sue in federal court to enjoin California's requirement that its members obtain seller's permits from the state to facilitate sales tax collection. We conclude that the Tax Injunction Act ("TIA"), 28 U.S.C. § 1341, precludes...

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