Maduros

UNITED STATES DISTRICT COURT EASTERN DISTRICT OF CALIFORNIA 10 ONLINE MERCHANTS GUILD, No. 2:20-cv-01952-MCE-DB Plaintiff, v. MEMORANDUM AND ORDER NICOLAS MADUROS, DIRECTOR,

CALIFORNIA DEPARTMENT OF TAX

& FEE ADMINISTRATION, Defendant. 17 Through this action, Online Merchants Guild (“Plaintiff”) filed suit against Nicolas Maduros, Director of the California Department of Tax & Fee Administration (“Defendant”) for violation of the: (1) Due Process Clause; (2) Interstate Commerce Clause; (3) Due Process Clause; (4) Privileges and Immunities Clause; and Internet Tax Freedom Act. Presently before the Court are Defendant’s Motion to Dismiss (ECF No. 23) and Plaintiff’s Motion for Preliminary Injunction (ECF No. 22). For the following reasons, this Motion is GRANTED with leave to amend and Plaintiff’s Motion for Preliminary Injunction is DENIED.1 /// 27 1 Because oral argument would not have been of material assistance, the Court ordered this matter submitted on the briefs. E.D. Cal. Local…