The United States Court of Appeals for the First Circuit reversed a lower court’s decision to dismiss the American Trucking Associations’ case against Rhode Island for its truck-only tolls after the state invoked the Tax Injunction Act. The reversal allows ATA to proceed with its lawsuit.
At the heart of the case was whether or not tolls are taxes. If tolls are considered taxes, then the Tax Injunction Act would protect Rhode Island from lawsuits like ATA’s.
On Thursday, Dec. 5, the First Circuit court ruled that tolls are not taxes within the meaning of the Tax Injunction Act. Consequently, Rhode Island must face the challenge in federal court.
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At the heart of the case was whether or not tolls are taxes. If tolls are considered taxes, then the Tax Injunction Act would protect Rhode Island from lawsuits like ATA’s.
On Thursday, Dec. 5, the First Circuit court ruled that tolls are not taxes within the meaning of the Tax Injunction Act. Consequently, Rhode Island must face the challenge in federal court.
Appeals court rules tolls are not taxes; Rhode Island must face toll lawsuit
Rhode Island must face a lawsuit against its truck-only tolls after a federal appeals court ruled that tolls are not taxes under the Tax Injunction Act.

