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Wal-Mart's Puerto Rico Tax Case 'Eye-Opening,' Judge Says

Law360, New York (December 22, 2015, 10:34 PM EST) -- A Puerto Rico federal judge said Tuesday that he needs more information from the debt-ridden territory before he can decide whether to toss a Wal-Mart subsidiary's challenge to a tax hike that allegedly targets big-box stores, claiming it “is not a typical case.”

Puerto Rico says Wal-Mart Puerto Rico Inc.'s suit, which accuses the territory of unconstitutionally restricting interstate commerce through a tax hike that targets big-box stores, is a routine challenge to its tax law. This sort of dispute falls under the Butler and Tax Injunction Acts, which leave jurisdiction in the hands of the territory’s courts, according to a...

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Case Information

Case Title

Subscribers Only

Case Number

Subscribers Only


Puerto Rico

Nature of Suit

Constitutional - State Statute


Subscribers Only

Date Filed

December 4, 2015

Law Firms


Government Agencies