DISTRICT COURT OF THE VIRGIN ISLANDS 
DIVISION OF ST. THOMAS AND ST. JOHN 
REEFCO SERVICES, INC.,  
Plaintiff, 
v. 
   
GOVERNMENT OF THE VIRGIN ISLANDS 
and VIRGIN ISLANDS BUREAU OF 
INTERNAL REVENUE, 
                                
Defendants. 
 
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Case No. 3:14-cv-0110 
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ORDER 
 
THIS MATTER is before the Court on partial remand from the Third Circuit Court of 
Appeals (Case No. 18-3290).  On October 7, 2020, the Third Circuit issued an opinion 
affirming this Court’s declaratory and monetary relief ordered on September 28, 2018 (ECF 
No. 79). The Third Circuit further affirmed in part this Court’s November 26, 2018 
Memorandum Opinion (ECF No. 96) insofar as the Memorandum Opinion enjoined the 
Government of the Virgin Islands from collecting excise tax from importers, but not local 
manufacturers. The Third Circuit, however, vacated the portion of the November 26, 2018 
Order requiring this Court’s approval of the Government of the Virgin Islands’ promulgated 
rules and regulations, and remanded this matter for further proceedings as to whether the 
excise tax has been assessed against local manufacturers. On October 29, 2020, the Third 
Circuit issued its Mandate, making the remanded question ripe for determination.  
Accordingly, it is hereby 
ORDERED that this matter shall be scheduled for an evidentiary hearing at 10:00 A.M. 
on December 9, 2020, in St. Thomas Courtroom No. 1. It is further 
Case: 3:14-cv-00110-RAM-RM   Document #: 132   Filed: 11/02/20   Page 1 of 2
ORDERED that the Government of the Virgin Islands shall be required to provide 
proof of compliance with this Court’s November 26, 2018 Order. Specifically, the 
Government of the Virgin Islands must demonstrate that it is assessing the excise tax against 
local manufactures equally to its assessment against importers.  
 
DATED: November 2, 2020  
 
 
 
 
/s/ Robert A. Molloy 
 
 
 
 
 
 
 
 
 
Robert A. Molloy 
 
 
 
 
 
 
 
 
 
District Judge  
Case: 3:14-cv-00110-RAM-RM   Document #: 132   Filed: 11/02/20   Page 2 of 2