Castle Rock v. Gonzales

Holding that a benefit is not a protected interest if government officials have discretion to grant or deny it

O'Bannon v. Town Court Nursing Center

Holding that nursing-home residents lacked protected property interest in Medicaid's decertification of nursing home; distinguishing between direct Medicaid benefits, which are property interests that can't be taken away without due process, and "the [g]overnment's attempt to confer an indirect benefit on Medicaid patients by imposing and enforcing minimum standards of care on [nursing-home] facilities"

South Carolina v. Regan

Holding the anti-injunction provision inapplicable to a State's challenge to the constitutionality of a federal tax exemption provision, § 103 of the Code (which exempts from a taxpayer's gross income the interest earned on the obligations of any State), as amended by § 310(b) of the Tax Equity and Fiscal Responsibility Act of 1982, 96 Stat. 596, because "the [anti-injunction provision] was not intended to bar an action where . . . Congress has not provided the plaintiff with an alternative legal way to challenge the validity of a tax"

Farmers Ins. Exchange v. Superior Court

Holding that the UCL " 'borrows' violations of other laws and treats these violations, when committed pursuant to business activity, as unlawful practices independently actionable under [the UCL]"

Loeffler v. Target Corp.

Holding that an alleged overcollection of tax could not serve as a predicate for a California consumer protection claim when a business acted in conformity with governing taxing statutes

Wagnon v. Prairie Band

Holding that sale occurred outside of Indian country because it was "the distributor's off-reservation receipt of the motor fuel, and not any subsequent event, that establishe[d] tax liability."

Gurley v. Rhoden

Holding that federal and state excise taxes on fuel are appropriately included in the measure of a fuel provider's taxable gross receipts for purposes of a Mississippi sales tax -- albeit that the economic burden of the tax is conventionally passed on to consumers -- based on the conclusion that the legal incidence of tax fell upon the provider

Cal. Bd. of Equalization v. Chemehuevi Tribe

Holding that because the legal incidence of the state's cigarette sales tax fell on non-Indian consumers, the state could require the tribe to collect the tax on the state's behalf

Agricultural Bank v. Tax Comm'n

Finding that a federal statute was sufficient to exempt a federally created bank from paying a Massachusetts sales tax regardless of the bank's instrumentality status

United States v. Mississippi Tax Comm'n

Holding that the legal incidence of the tax does not always fall upon the entity legally liable for payment of the tax

Section 1603 - Taxable Sales of Food Products

Section 1700 - Reimbursement for Sales Tax

Containing identical language