For over 50 years, Bloomberg BNA’s renowned flagship daily news service, Daily Tax Report® has helped leading practitioners and policymakers stay on the cutting edge of taxation and...
By Tripp Baltz
Oct. 24 — Colorado’s electronic commerce notice and reporting law doesn’t discriminate against interstate commerce, and Direct Marketing Association’s assault on the law should be turned back, the state said in briefs filed with the Supreme Court Direct Mktg. Ass’n v. Brohl , U.S., No. 16-267, brief in opposition filed 10/24/16 .
Should the court grant DMA’s petition for review, however, then it should reframe DMA’s argument into a single question, Colorado said in its brief in opposition filed Oct. 24: By enacting a law to enforce the existing and constitutional use tax within the limitations of the Supreme Court’s foundation standard for when states may impose sales and use tax on out-of-state retailers, does a state run afoul of the anti-discrimination principles of the dormant commerce clause?
Colorado’s brief is an answer to DMA’s petition for certiorari filed Aug. 29. DMA is seeking review of a February decision by the U.S. Court of Appeals for the Tenth Circuit that Colorado’s law doesn’t discriminate against or unduly burden interstate commerce.
The law, approved by the Colorado General Assembly in 2010, requires out-of-state retailers that don’t remit the state’s sales tax to notify consumers of their obligation to do so and to report to the state Department of Revenue information about consumer purchases. Lawmakers said the intent of the law was to spur out-of-state vendors to begin collecting Colorado’s sales tax.
On Oct. 4, Colorado asked the Supreme Court whether the physical presence standard in Quill Corp. v. North Dakota, 504 U.S. 298 (1992) should be overturned in light of “the explosion of e-commerce to a multi-trillion dollar industry.” That standard has caused “startling revenue shortfall in many States,” Colorado argued in a conditional cross petition for certiorari.
In its Oct. 24 brief the state said DMA’s petition for certiorari seeks “mere error correction in a well-settled area of law and identifies no circuit split or other disagreement among the lower courts.”
To contact the reporter on this story: Tripp Baltz in Denver at firstname.lastname@example.org
To contact the editor responsible for this story: Ryan C. Tuck at email@example.com
Text of the brief is at http://src.bna.com/jAL.
Copyright © 2016 The Bureau of National Affairs, Inc. All Rights Reserved.
All Bloomberg BNA treatises are available on standing order, which ensures you will always receive the most current edition of the book or supplement of the title you have ordered from Bloomberg BNA’s book division. As soon as a new supplement or edition is published (usually annually) for a title you’ve previously purchased and requested to be placed on standing order, we’ll ship it to you to review for 30 days without any obligation. During this period, you can either (a) honor the invoice and receive a 5% discount (in addition to any other discounts you may qualify for) off the then-current price of the update, plus shipping and handling or (b) return the book(s), in which case, your invoice will be cancelled upon receipt of the book(s). Call us for a prepaid UPS label for your return. It’s as simple and easy as that. Most importantly, standing orders mean you will never have to worry about the timeliness of the information you’re relying on. And, you may discontinue standing orders at any time by contacting us at 1.800.960.1220 or by sending an email to firstname.lastname@example.org.
Put me on standing order at a 5% discount off list price of all future updates, in addition to any other discounts I may quality for. (Returnable within 30 days.)
Notify me when updates are available (No standing order will be created).
This Bloomberg BNA report is available on standing order, which ensures you will all receive the latest edition. This report is updated annually and we will send you the latest edition once it has been published. By signing up for standing order you will never have to worry about the timeliness of the information you need. And, you may discontinue standing orders at any time by contacting us at 1.800.372.1033, option 5, or by sending us an email to email@example.com.
Put me on standing order
Notify me when new releases are available (no standing order will be created)