Hemi Group, LLC v. City of New York

Supreme Court of the United States · Decided 2010-01-25

Cited by 554 later decision(s) in our corpus · see the citation network in Lexace

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From the opinion

Justice Ginsburg, concurring in part and concurring in the judgment. As the Court points out, this is a case “about the RICO liability of a company for lost taxes it had no obligation to collect, remit, or pay.” Ante, at 17. New York City (or City) cannot, consistent with the Commerce Clause, compel Hemi Group, an out-of-state seller, to collect a City sales or use tax. See Quill Corp. v.…

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