Legal Document

522 U.S. 442118 S.Ct. 904139 L.Ed.2d 888 NEWSWEEK, INC.v.FLORIDA DEPARTMENT OF REVENUE et al. No. 97-663. Supreme Court of the United States Feb. 23, 1998. PER CURIAM. 1 Effective January 1, 1988, Florida exempted newspapers, but not magazines, from its sales tax. See Fla.Stat. §§212.08(7)(w), 212.05(1)(i) (Supp.1988). In 1990, found this classification invalid under First Amendment Constitution States. Department Revenue v. Magazine Publishers America, Inc., 565 So.2d 1304 (1990), vacated and remanded, Miami Herald Publishing Co. Dept. Revenue, 499 972, 111 1614, 113 712 (1991), reaff'd, 604 459 (1992). wake ruling, Newsweek, a magazine, filed claim for refund taxes it had paid between 1988 1990. §215.26(1) (Supp.1998) ("The Comptroller state may . any moneys into State Treasury''). 2 When denied refund, Newsweek suit, alleging State's failure to accord retroactive relief violated due process rights McKesson Corp. Division Alcoholic Beverages Tobacco, Fla. Business Regulation, 496 18, 110 2238, 17 (1990). The trial court granted summary judgment against District Appeal affirmed. Although acknowledging 's requirement "meaningful backward-looking relief'' when taxpayer is forced pay tax before having an opportunity establish unconstitutionality, held: "McKesson distinguishable because that holding was expressly predicated upon fact no meaningful predeprivation remedy.'' 689 361, 363 (1997). interpreted law permit prepayment challenges by filing action paying contested amount registry, posting bond, or obtaining order approving alternative arrangement. id., at 363-364 (citing §72.011 (1987)). concluded afforded could have pursued remedy without suffering onerous penalties. So.2d, 364. 3 Appeal's decision failed consider our in Reich Collins, 513 106, 115 547, 130 454 (1994). There, Georgia rejected taxpayer's pursuant general statute, dismissing concerns available. 110, S.Ct., 549-550. While assuming constitutional adequacy Georgia's procedures, we nonetheless reversed "no reasonable would thought [the procedures] represented, light apparent applicability exclusive unlawful taxes.'' Id., 111, 550 (emphasis deleted). Until Court's way knowing either statutory language case he pursue postpayment relegated remedy. 111-112, 550-551. We emphasized "has flexibility maintain exclusively remedial scheme, so long as scheme "clear certain.''' 110-111, 550. But "bait switch'' "hold[ing] out what plainly appears be certain' postdeprivation then declare, only after disputed been paid, such exists.'' 108, 549, 4 Under law, there standing practice permitting taxpayers seek refunds §215.26 unconstitutional statute. See, e.g., ex rel. Hardaway Contracting Lee, 155 724, 21 211 (1945). At Florida's urging, federal courts dismissed challenges, including appeared provide adequate refunds. Tax Injunction Act, 28 U.S.C. §1341 district shall enjoin where plain, speedy efficient State''); see, Osceola 893 F.2d 1231, 1233 (C.A.11 1990); Rendon Fla., 930 F.Supp. 601 (S.D.Fla.1996). This Court, too, has McKesson, supra, 24, n. 4, 2243, ("It does require protest preserve right challenge remittance action''). dispute settled understanding. effect below, however, cut off Newsweek's recourse §215.26. free litigate first later, prevents applying taxpayers, like who reasonably relied on availability 5 entitled clear certain thus can use procedures adjudicate merits claim. grant petition writ certiorari, vacate judgment, remand proceedings inconsistent with opinion. 6 It ordered.

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