United States Sixth Circuit

In a case involving a Kentucky tax imposed on the gross revenues of telecommunications providers, the circuit court rules that: 1) under the First Amendment, Kentucky is not allowed to permit the providers to raise prices (to account for the additional cost of the tax) while prohibiting them from using their invoices to say why; but 2) a provision prohibiting direct collection of the tax from customers is facially constitutional.

Appellate Information

• Decided 09/09/2008
• Published 09/09/2008

Judges

• Before:  DAUGHTREY and SUTTON, Circuit Judges;  POLSTER, District Judge.

Court

• United States Sixth Circuit

Counsel

• For Appellees:
  
• ARGUED:  Laura M. Ferguson, Finance and Administration Cabinet, Frankfort, Kentucky, for Appellants.  Geoffrey M. Klineberg, Kellogg, Huber, Hansen, Todd, Evans & Figel, Washington, D.C., for Appellees.   ON BRIEF:  Laura M. Ferguson, Douglas M. Dowell, Finance and Administration Cabinet, Frankfort, Kentucky, for Appellants.  Geoffrey M. Klineberg, Daniel G. Bird, Michael K. Kellogg, Kellogg, Huber, Hansen, Todd, Evans & Figel, Washington, D.C., for Appellees.  Helgi C. Walker, Wiley Rein, Washington, D.C., Douglas R. Cole, Jones Day, Columbus, Ohio, Bruce V. Griffiths, Office of the Texas Attorney General, Austin, Texas, for Amici Curiae.