Hemi Group, LLC v. City of New York, NY
United States Supreme Court
130 S. Ct. 983 (2010)
- Written by Sharon Feldman, JD
Facts
Hemi Group, LLC (Hemi) (defendant) sold cigarettes online to residents of New York City (the city) (plaintiff). The city taxed the possession of cigarettes. Although Hemi was not required to collect the city’s cigarette-possession tax, the Jenkins Act required it to submit customer information to any state into which it shipped cigarettes. Hemi did not submit customer information to New York State. The city sued Hemi under the Racketeer Influenced and Corrupt Organizations Act (RICO), alleging that Hemi’s failure to file customer information with the state constituted mail and wire fraud and prevented the city from collecting unpaid cigarette taxes from customers. The district court dismissed the city’s RICO claim, and the Second Circuit vacated the district court’s judgment. The Supreme Court granted Hemi’s petition for certiorari.
Rule of Law
Issue
Holding and Reasoning (Roberts, C.J.)
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