ENTRY FORM

CALENDAR STATUS: Active
SC Number:
S067581
CA Number:
Case Title:
Ooma, Inc. v. Department of Revenue
Date:
05/04/2021
Time:
01:30 PM
Location:
Via Video Case 4
Attorneys:
Casey M Nokes on behalf of Ooma, Inc
Darren Weirnick on behalf of Department of Revenue
Comments:
Statement of Issues:
(1) Did Ooma have sufficient "minimum contacts" with Oregon under the Due Process Clause for purposes of E911 Taxes where it does not develop or pursue Oregon-specific marketing or business plans for the sale of its product and services?

(2) Were Ooma's economic and virtual contacts with the state sufficient to support a finding of "substantial nexus" under the Commerce Clause for purposes of E911 Taxes?

(3) Did the Tax Court err in granting the Department’s motion for summary judgment in light of the genuine issues of material fact raised by Ooma?

These summaries of cases are prepared for the benefit of members of the media to assist them in reporting the court's activities to the public. Parties and practitioners should not rely on the summaries, or the statement of issues to be decided in the summaries, as indicating the questions that the Supreme Court will consider. Regarding the questions that the Supreme Court may consider, see Oregon Rule of Appellate Procedure 9.20.
Justice(s) NOT Participating:
Merit Briefs67581BROP.pdf67581BROP.pdf67581BRRS.pdf67581BRRS.pdf


Last Revised: 04/09/2021