VFJ Ventures, Inc. v. Surtees, et al.

NCLC urged the Supreme Court to grant certiorari to decide whether a state tax on royalty payments to a sister corporation incorporated in another state offends the dormant Commerce Clause. The Alabama statute in question impermissibly regulates commercial activity that occurs entirely beyond the state's borders. State tax laws that regulate out-of-state businesses effectively force their tax policies on other states, and undermine the ability of sister states to compete for a business presence by adopting pro-business taxing regimes.

The Supreme Court declined to review the case.

Amicus brief filed 2/23/09. Cert. denied 4/27/09.