Amicus Brief: Quinn v. Washington
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Amicus Brief

Amicus Brief: Quinn v. Washington

The constitution imposes territorial limits on state taxes to ensure a dynamic and competitive interstate economy.

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.

Amicus Brief: Quinn v. Washington