Reefco Services Inc. v. Government of Virgin Islands, et al

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Case overview

Case Number:

18-3290

Court:

Appellate - 3rd Circuit

Nature of Suit:

5870 Tax Suits

  1. October 07, 2020

    3rd Circ. Finds Virgin Islands Import Tax Unconstitutional

    A tax imposed on imports by the U.S. Virgin Islands is unconstitutional because there wasn't a corresponding tax on locally produced items, giving an unfair advantage to goods made in the territory, the Third Circuit said Wednesday.

  2. May 07, 2019

    Virgin Islands Excise Tax Is Constitutional, 3rd Circ. Told

    The U.S. Virgin Islands' import excise tax satisfies constitutional requirements and doesn't violate the commerce clause, the Virgin Islands government has told the Third Circuit. 

  3. April 16, 2019

    Virgin Islands Import Excise Tax Unconstitutional, 3rd Circ. Told

    The Virgin Islands government violated the Constitution by imposing an excise tax on imports without enforcing the tax on local goods, and a ban on the tax should not be lifted, a marine refrigeration company has told the Third Circuit.

  4. March 04, 2019

    Commerce Clause Doesn't Cover Virgin Islands, 3rd Circ. Told

    The commerce clause does not bar the U.S. Virgin Islands from taxing imports, including those from U.S. states, the USVI has said in asking the Third Circuit to reverse a 2018 decision that an excise tax on imports was unconstitutional.