“While we are disappointed in the Court’s ruling today, the fact that the State was forced to follow proper procedure demonstrates that no one – even a state agency – is above the law. CADF was clearly right in insisting that the Department needed to get a motion to stay the trial court ruling and couldn’t just ignore it. The Department in the Motion to Stay dropped any pretense that its proposed rules were just “guidance”- the State’s filings demonstrate that it planned to collect the tax all along. We are pleased that the parties cited our letters and those of legislators who were also concerned about the Department’s actions as part of the record in this matter. We look forward to the Court’s continued review of the merits of this case and this unconstitutional tax in the coming months.”
