The question presented is whether, under the TIA, a state revenue measure is a tax if it raises public revenue, notwithstanding a regulatory purpose, as three circuits would hold; if the measure lacks corresponding administrative benefits, as eight circuits would hold; or only if it serves no regulatory purpose at all, as the Fifth Circuit has held.

Whether a state revenue measure is a tax under the Tax Injunction Act if it raises public revenue, notwithstanding a regulatory purpose