A group of taxpayers has filed an original petition in the Texas Supreme Court claiming that the Texas franchise tax is unconstitutional. The taxpayers argue that the tax:
– violates the Texas Constitution both facially and as applied because it does not treat similarly situated taxpayers equally and uniformly;
– violates the Equal Protection Clause of the United States Constitution;
– violates the Due Process Clause of the United States Constitution by taxing the petitioner as a manufacturer; and
– also violates the Commerce Clause of the United States Constitution by taxing the petitioner as a manufacturer.
Subscribers can view the original petition.
In Re Nestle USA, Inc., Switchplace, L.L.C., and NSMBA, L.P., Texas Supreme Court, original petition filed October 19, 2011