On March 30, 2012, the U.S. District Court for the District of Colorado permanently enjoined the enforcement of Colorado’s sales and use tax notice and reporting requirements. The Direct Marketing Association v. Roxy Huber, Civil Case No. 10-CV-01546-REB-CBS, Order Concerning Cross Motions for Summary Judgment (U.S. Dist. Ct. Colorado, March 30, 2012).
Background
On February 24, 2010, Colorado enacted a law subjecting out-of-state retailers to certain sales and use notification and reporting requirements. Specifically, the use tax reporting regime (the Reporting Requirements) established three new obligations for most out-of-state retailers...
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