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Fitzgerald v. Racing Association of Central Iowa
United States Supreme Court
539 U.S. 103 (2003)
Iowa enacted a statute that permitted casinos to operate slot machines. The resulting revenue was subject to taxation, but tax rates differed based on the type of casino involved. For racetrack casinos, the maximum tax rate was 36 percent; however, for riverboat casinos, it was 20 percent. A group of racetrack casino owners brought suit, alleging that the statute violated their equal-protection rights. The Iowa Supreme Court interpreted the statute as having the primary objective of boosting the economically troubled racetrack casino industry and found the differential tax rate unconstitutional. The United States Supreme Court granted certiorari.
Rule of Law
Holding and Reasoning (Breyer, J.)
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