No Holding Back:  United States Supreme Court unanimously rules that Tax Injunction Act does not bar suit to enjoin enforcement of Colorado use tax notice and reporting law

No Holding Back: United States Supreme Court unanimously rules that Tax Injunction Act does not bar suit to enjoin enforcement of Colorado use tax notice and reporting law

On March 3, 2015, the Supreme Court decided Direct Mktg. Ass’n. v. Brohl, No. 13-1032, holding that the Tax Injunction Act (TIA), which provides that federal district courts “shall not enjoin, suspend or restrain the assessment, levy or collection of any tax under State law,” 28 U.S.C. §1341, does not bar a suit … [Read more...]

Tenth Circuit reverses Colorado e-commerce decision, reinstates use tax notice statute

Tenth Circuit reverses Colorado e-commerce decision, reinstates use tax notice statute

In a blow to opponents of Colorado’s expansive sales and use tax regime, the Tenth Circuit reversed the decision of the district court in Direct Marketing Association v. Huber and dismissed the trade group’s case against Colorado’s reporting and notice requirements for e-commerce vendors outside of Colorado.  In … [Read more...]