Dulles Duty Free, LLC v. County of Loudoun

The Supreme Court reversed the judgment of the circuit court ruling favor of Loudoun County on Dulles Duty Free, LLC’s challenge to the County’s imposition of a business, professional, and occupational license (BPOL) tax on a substantial potion of Duty Free’s sales. Specifically, the circuit court concluded that the Import-Export Clause of the United States Constitution did not bar the County from imposing the BPOL tax. The Supreme Court disagreed, holding that the BPOL tax as applied to Duty Free’s export goods in transit constitutes an impermissible impost upon an export in violation of the Import-Export Clause of the United States Constitution. View "Dulles Duty Free, LLC v. County of Loudoun" on Justia Law