Cruise Lines International Association, Inc., et al. v. Suganuma, et al.
| CRUISE LINES INTERNATIONAL ASSOCIATION, INC., HONOLULU SHIP SUPPLY CO., KAUAI KILOHANA PARTNERS and ALOHA ANUENUE TOURS LLC |
| GARY S. SUGANUMA, in his capacity as Director of Taxation for the State of Hawaii, HAWAII DEPARTMENT OF TAXATION, CHELSIE SAKAI, in her capacity as County Finance Director of the County of Kauai, COUNTY OF KAUAI, ANDREW T. KAWANO, in his capacity as Director of the Department of Budget and Fiscal Services for the City and County of Honolulu, CITY AND COUNTY OF HONOLULU, MARCY MARTIN, in her capacity as Director of Finance for the County of Maui, COUNTY OF MAUI, DIANE NAKAGAWA, in her capacity as Director of Finance for the County of Hawaii and COUNTY OF HAWAII |
| UNITED STATES OF AMERICA |
| MULTISTATE TAX COMMISSION |
| 25-8058 |
| December 24, 2025 |
| U.S. Court of Appeals, Ninth Circuit |
| Constitutionality of State Statutes |
Docket Report
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Filing 44
ORDER FILED. Johnnie B. RAWLINSON, Ryan D. NELSON, Bridget S. BADE In addition to the issues raised in the briefs, the parties shall be prepared to address at oral argument the theory/theories of preemption that apply to the Federal Government in this case. See Assurance Wireless USA, L.P. v. Reynolds, 100 F.4th 1024, 1031-32 (9th Cir. 2024) (listing the types of preemption recognized in this circuit). [Entered: 04/09/2026 03:19 PM]
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| Filing 43 ACKNOWLEDGMENT of hearing notice filed by Michael Weisbuch for Appellant United States of America. Hearing in San Francisco - Courtroom 1 in San Francisco, on 12/31/2025 8:00:00 AM, 4/13/2026 9:30:00 AM. Filer argument time: Sharing with another attorney. (Argument minutes: 10). Special accommodations: No. Filer admission status: I certify that I am admitted to practice before this Court. [Entered: 04/09/2026 11:34 AM] |
| Filing 42 ADDED Counsel for Appellant Michael Weisbuch [Entered: 04/09/2026 11:30 AM] |
| Filing 41 NOTICE OF APPEARANCE by Michael Weisbuch for Appellant United States of America. [Entered: 04/09/2026 11:25 AM] |
| Filing 40 Attorney Moana Asam Yost as Counsel for Appellee substituted for Attorney Daniel Marc Gluck. [Entered: 04/01/2026 09:48 PM] |
| Filing 39 NOTICE OF APPEARANCE by Moana Asam Yost for Appellee Andrew T. Kawano, Appellee City and County of Honolulu replacing Daniel Marc Gluck. [Entered: 04/01/2026 07:05 PM] |
| Filing 38 ACKNOWLEDGMENT of hearing notice filed by Andrew Zheng Mitteness Teoh for Appellee Gary S. Suganuma, Appellee Hawaii Department of Taxation. Hearing in San Francisco - Courtroom 1 in San Francisco, on 12/31/2025 8:00:00 AM, 4/13/2026 9:30:00 AM. Filer argument time: By myself. (Argument minutes: [-]). Special accommodations: No. Filer admission status: I certify that I am admitted to practice before this Court. [Entered: 03/16/2026 05:58 PM] |
| Filing 37 ACKNOWLEDGMENT of hearing notice filed by Stanley Edmund Woodward for Appellant United States of America. Hearing in San Francisco - Courtroom 1 in San Francisco, on 12/31/2025 8:00:00 AM, 4/13/2026 9:30:00 AM. Filer argument time: Sharing with another attorney. (Argument minutes: 10 minutes). Special accommodations: No. Filer admission status: I certify that I am admitted to practice before this Court. [Entered: 03/16/2026 11:45 AM] |
| Filing 36 ADDED Counsel for Appellant Stanley Edmund Woodward [Entered: 03/16/2026 09:37 AM] |
| Filing 35 NOTICE OF APPEARANCE by Stanley Edmund Woodward for Appellant United States of America. [Entered: 03/16/2026 09:07 AM] |
| Filing 34 CLERK ACTION: Reply Brief submitted at DE 33 by Appellant United States of America is filed. No paper copies are required. [Entered: 03/12/2026 08:47 AM] |
| Filing 33 REPLY BRIEF submitted for filing by Appellant United States of America. [Entered: 03/11/2026 08:43 PM] |
| Filing 32 CLERK ACTION: Amicus Brief submitted at DE 30 by Multistate Tax Commission is filed. No paper copies are required. [Entered: 02/26/2026 08:48 AM] |
| Filing 31 ADDED Amicus Curiae Multistate Tax Commission, Counsel for Amicus Curiae Bruce J. Fort [Entered: 02/26/2026 08:47 AM] |
| Filing 30 AMICUS BRIEF by government or with consent submitted for filing by Multistate Tax Commission.--[COURT UPDATE: Corrected PDF of the brief attached as of 2/26/2026, REPLACING original attachment] [Entered: 02/25/2026 03:32 PM] [Edited: 02/26/2026 09:42 AM] |
| Filing 29 CLERK ACTION: Answering Brief submitted at DE 28 by Appellee Gary S. Suganuma, Appellee Hawaii Department of Taxation is filed. No paper copies are required. [Entered: 02/19/2026 02:35 PM] |
| Filing 28 ANSWERING BRIEF submitted for filing by Appellee Gary S. Suganuma, Appellee Hawaii Department of Taxation.--[COURT UPDATE: Corrected PDF attached as of 2/19/2026, REPLACING original attachment]--[Attached brief with certificate of compliance] [Entered: 02/18/2026 08:30 PM] [Edited: 02/20/2026 10:16 AM] |
| Filing 27 NOTICE OF ORAL ARGUMENT on Monday, April 13, 2026 - 09:30 A.M. - Courtroom 1 - Scheduled Location: San Francisco CA View the Oral Argument Calendar for your case #here. NOTE: Although your case is currently scheduled for oral argument, the panel may decide to submit the case on the briefs instead. See Fed. R. App. P. 34. Absent further order of the court, if the court does determine that oral argument is required in this case, you are expected to appear in person at the Courthouse. If an in person appearance would pose a hardship, you must file a motion for permission to appear remotely by video, using ACMS filing type Motion to Appear Remotely for Oral Argument. Such a motion must be filed within 7 days of this notice, absent exigent circumstances. Please note that if you do file a motion to appear remotely, the court strongly prefers video over telephone appearance. Therefore, if you wish to appear remotely by telephone you will need to justify that request in your motion and receive explicit permission to do so. Be sure to review the #GUIDELINES for important information about your hearing. If you are the specific attorney or self-represented party who will be arguing, use the ACKNOWLEDGMENT OF HEARING NOTICE filing type in ACMS no later than 28 days before the hearing date. No form or other attachment is required. If you will not be arguing, do not file an acknowledgment of hearing notice. [25-8057, 25-8058] [Entered: 02/08/2026 12:18 PM] |
| Filing 26 CLERK ACTION: Opening Brief submitted at DE 24 and Excerpts of Record at DE 25 by Appellant United States of America are filed. No paper copies are required. [Entered: 01/21/2026 10:19 AM] |
| Filing 25 EXCERPTS OF RECORD submitted for filing by Appellant United States of America. [Entered: 01/20/2026 08:52 PM] |
| Filing 24 OPENING BRIEF submitted for filing by Appellant United States of America. [COURT UPDATE: Fixed PDF issue.] [Entered: 01/20/2026 08:45 PM] [Edited: 01/21/2026 10:09 AM] |
| Filing 23 NOTICE: This case is being considered for an upcoming oral argument calendar in San Francisco. Please review the San Francisco sitting dates for April 2026 and the subsequent sitting month in that location at #http://www.ca9.uscourts.gov/court_sessions. Absent an irreconcilable conflict, the court expects you to appear and argue your case during one of these two months. If you have an irreconcilable conflict on any of the dates, please consult with opposing counsel to propose an alternate date and/or location and file Form 32 (#http://www.ca9.uscourts.gov/forms/form32.pdf) within 3 business days of this notice using the ACMS filing type Response to Case Being Considered for Oral Argument. Please follow the form's instructions (#http://www.ca9.uscourts.gov/forms/form32instructions.pdf) carefully. If the parties wish to discuss settlement before an argument date is set, they should jointly request referral to the mediation unit by filing a motion within 3 business days of this notice, using the filing type: Motion to Refer to Mediation. You will receive notice that your case has been assigned to a calendar approximately 10 weeks before the scheduled oral argument date. [25-8057, 25-8058] [Entered: 01/16/2026 10:27 AM] |
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Filing 22
ORDER FILED. Andrew D. HURWITZ, Daniel A. BRESS The motion (Docket Entry No. 15 in No. 25-8057; Docket Entry No. 19 in No. 25-8058) for clarification is granted. The courts December 31, 2025 order granting injunctive relief enjoins only the portions of Hawaiis Act 96 that relate and apply to cruise ships. [25-8057, 25-8058] [Entered: 01/02/2026 01:23 PM]
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| Filing 21 ADDED Counsel for Appellee Andrew Zheng Mitteness Teoh [Entered: 01/02/2026 09:19 AM] |
| Filing 20 ADDED Counsel for Appellee Thomas J. Hughes [Entered: 01/02/2026 09:18 AM] |
| Filing 19 MOTION for Clarification of Non-Dispositive Order filed by Appellee Gary S. Suganuma, Appellee Hawaii Department of Taxation. [Entered: 12/31/2025 10:13 PM] |
| Filing 18 NOTICE OF APPEARANCE by Andrew Zheng Mitteness Teoh for Appellee Gary S. Suganuma, Appellee Hawaii Department of Taxation. [Entered: 12/31/2025 06:48 PM] |
| Filing 17 NOTICE OF APPEARANCE by Thomas J. Hughes for Appellee Gary S. Suganuma, Appellee Hawaii Department of Taxation. [Entered: 12/31/2025 06:39 PM] |
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Filing 16
ORDER FILED. Andrew D. HURWITZ, Daniel A. BRESS The motions (Docket Entry No. 3 in No. 25-8057; Docket Entry No. 6 in No. 25-8508) for injunctive relief are granted. See Feldman v. Ariz. Secy of State, 843 F.3d 366, 367 (9th Cir. 2016) (The standard for evaluating an injunction pending appeal is similar to that employed by district courts in deciding whether to grant a preliminary injunction.); see also Winter v. Natural Res. Def. Council, Inc., 555 U.S. 7, 20 (2008) (defining standard for preliminary injunction in district court). Enforcement of Hawaiis Act 96 is enjoined pending resolution of these appeals, subject to further consideration by the merits panel. These appeals are expedited. The clerk will place these cases on the next available calendar. See Gen. Ord. 3.3(f). The existing briefing schedules in these appeals remain in effect. No streamlined extensions of time will be approved under Ninth Circuit Rule 31-2.2(a). Any request for an extension of time to file a brief must be made by written motion under Ninth Circuit Rule 31-2.2(b). [25-8057, 25-8058] [Entered: 12/31/2025 04:00 PM]
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| Filing 15 ADDED Counsel for Appellant Robert Nolan Stander [Entered: 12/31/2025 09:31 AM] |
| Filing 14 NOTICE OF APPEARANCE by Robert Nolan Stander for Appellant United States of America. [Entered: 12/31/2025 09:12 AM] |
| Filing 13 REPLY to Response to Motion for Injunctive Relief (DE 9) filed by Appellant United States of America. [Entered: 12/31/2025 08:36 AM] |
| Filing 12 ADDED Counsel for Appellant Amy Collier [Entered: 12/30/2025 12:52 PM] |
| Filing 11 NOTICE OF APPEARANCE by Amy Collier for Appellant United States of America. [Entered: 12/30/2025 12:24 PM] |
| Filing 10 MEDIATION ORDER (text only). Counsel may contact the Circuit Mediation Office at [email protected] to discuss services available through the Mediation Program or to request a settlement assessment conference. Information regarding the mediation program may be found at www.ca9.uscourts.gov/mediation. [25-8057, 25-8058] [Entered: 12/30/2025 11:07 AM] |
| Filing 9 RESPONSE to Motion for Injunctive Relief (DE 6) filed by Appellee Andrew T. Kawano, Appellee City and County of Honolulu. [Entered: 12/30/2025 07:55 AM] |
| Filing 8 MEDIATION QUESTIONNAIRE filed by Appellant United States of America. To submit pertinent confidential information directly to the Circuit Mediators, please email #[email protected] and include the case name and number in the subject line. Confidential submissions may include any information relevant to mediation of the case and settlement potential, including, but not limited to, settlement history, ongoing or potential settlement discussions, non-litigated party related issues, other pending actions, and timing considerations that may impact mediation efforts. [Entered: 12/29/2025 04:43 PM] |
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Filing 7
ORDER FILED. The court has received the emergency motions for injunctive relief. The consolidated response to the motions is due by 9:00 a.m. Pacific Time on December 30, 2025. The optional replies in support of the motions are due by 9:00 a.m. Pacific Time on December 31, 2025. [25-8057, 25-8058] [Entered: 12/27/2025 07:26 PM]
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| Filing 6 MOTION for Injunctive Relief filed by Appellant United States of America. [court entered, originally filed at DE 4] [Entered: 12/27/2025 07:22 PM] |
| Filing 5 ADDED Counsel for Appellant Brian C. Toth [Entered: 12/27/2025 07:17 PM] |
| Filing 4 DEFECTIVE -- AMICUS BRIEF by government or with consent submitted for filing by United States. [COURT UPDATE: refiled at DE 6] [Entered: 12/27/2025 05:23 PM] [Edited: 12/27/2025 07:23 PM] |
| Filing 3 NOTICE OF APPEARANCE by Brian C. Toth for Appellant United States of America. [Entered: 12/26/2025 02:45 PM] |
| Filing 2 PRELIMINARY INJUNCTION SCHEDULE NOTICE. Mediation Questionnaire due (Appellant) 12/29/2025, Preliminary Injunction Opening Brief Due (Appellant) 1/21/2026, Preliminary Injunction Answering Brief Due (Appellee) 2/18/2026. For appeal no. 25-8058, 1:25-cv-00367-JAO-KJM.All briefs shall be served and filed pursuant to FRAP 31 and 9th Cir. R. 31-2.1. Failure of the petitioner(s)/appellant(s) to comply with this briefing schedule will result in automatic dismissal of the appeal. See 9th Cir. R. 42-1. [Entered: 12/24/2025 05:52 PM] |
| Filing 1 CASE OPENED. A copy of your notice of appeal / petition filed in 1:25-cv-00367-JAO-KJM has been received in the Clerk's office of the United States Court of Appeals for the Ninth Circuit. The U.S. Court of Appeals docket number 25-8058 has been assigned to this case. All communications with the court must indicate this Court of Appeals docket number. Please carefully review the docket to ensure the name(s) and contact information are correct. It is your responsibility to alert the court if your contact information changes. Resources Available For more information about case processing and to assist you in preparing your brief, please review the Case Opening Information (for #attorneys and #pro se litigants) and review the #Appellate Practice Guide. Attorneys should consider contacting the court's #Appellate Mentoring Program for help with the brief and argument. [Entered: 12/24/2025 05:50 PM] |
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