In the Supreme Court of the United States
Chris Quinn, et al, Petitioners
Washington, et al, Respondents
On Petition for Writ of Certiorari to the Supreme Court of Washington
Brief of Washington Policy Center, Opportunity For All Coalition, Americans for Tax Reform, California Policy Center, Grassroot Institute of Hawaii, Illinois Policy Institute, Independence Institute, National Taxpayers Union Foundation, Manhattan Institute, Mountain States Policy Center, Oklahoma State Chamber Research Foundation, Reason Foundation, and Tax Foundation as Amici Curiae in Support of Petitioners
This court’s review is needed to ensure that the Washington Supreme Court’s decision does not become a playbook for other states to enact their own extraterritorial excise taxes—thereby taking unfair advantage of their neighbors, compromising the decisional autonomy of sister states, warping incentives for lawmakers, and throwing the constitution’s carefully calibrated system of interstate competition and comity into disarray.
The petition should be granted.