Welcome to the Department of Justice, Iowa Attorney General Tom Miller

For immediate release - Monday, June 9, 2003.

Contact Bob Brammer - 515-281-6699.

Comment of Attorney General Miller on U.S. Supreme Court decision June 9:


Attorney General Tom Miller:

"We are elated with the Court's ruling. It is a straightforward and strong decision, without dissent, upholding the constitutionality of the Iowa tax."


The U.S. Supreme Court issued a unanimous 9-0 ruling today upholding Iowa's law that taxes riverboat and racetrack casinos at differing rates, reversing a decision by the Iowa Supreme Court issued June 12, 2002. Attorney General Tom Miller argued the case for the State on April 29, 2003, at the Supreme Court in Washington, D.C. (Click here for more on the Argument.)

The Court's ruling Monday said, ". . . the Constitution grants legislators, not courts, broad authority (within the bounds of rationality) to decide whom they wish to help with their tax laws. . . . [T]he State's differential tax rate does not violate the Federal Equal Protection Clause. The Iowa Supreme Court's judgment to the contrary is reversed, and the case is remanded for further proceedings not inconsistent with this opinion." (Click here for today's Supreme Court decision.)

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