U.S. Appeals Court Upholds Dismissal of Excise Tax Refund Claims, Cites Jurisdictional Issues

The U.S. Court of Appeals for the Third Circuit issued a decision affirming the lower court’s decision finding that the District Court’s dismissal of taxpayers’ claims for refunds of excise taxes was proper. Taxpayers, six merchants, sought refunds of excise taxes paid to the State between 2016 and 2018 when the State implemented a tax statute in violation of the Commerce Clause by effectively exempting local goods. They filed claims under the Commerce Clause and the State’s tax refund statute more than two years but less than three years after the claims accrued. The court held that collateral estoppel did ...