Analysis: Federal Court Suspends Colorado Use Tax Reporting Requirements; Neutral Forum Reinvigorates Quill

more+
less-

A federal district court recently granted a motion for preliminary injunction filed by The Direct Marketing Association, thereby enjoining the Colorado Department of Revenue from enforcing its sales and use tax notification and reporting regime against out-of-state retailers. The decision sends a clear signal to state legislatures that the physical presence standard remains and reminds taxpayers that federal courts may provide a more neutral forum than state courts.

On January 26, 2011, the U.S. District Court for the District of Colorado granted a motion for preliminary injunction filed by The Direct Marketing Association (DMA), thereby enjoining the Colorado Department of Revenue (CDOR) from enforcing its sales and use tax notification and reporting regime against out-of-state retailers. The Direct Marketing Association v. Huber, No. 10-cv-01546-REB-CBS (D. Colo., Jan. 26, 2011) (Order Granting Motion for Preliminary Injunction). The court’s decision sends a clear signal to state legislatures that the physical presence standard remains and reminds taxpayers that federal courts may provide a more neutral forum than state courts.

Please see full article below for more information.

LOADING PDF: If there are any problems, click here to download the file.

Written by:

Published In:

Tax

DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

© McDermott Will & Emery | Attorney Advertising

Don't miss a thing! Build a custom news brief:

Read fresh new writing on compliance, cybersecurity, Dodd-Frank, whistleblowers, social media, hiring & firing, patent reform, the NLRB, Obamacare, the SEC…

…or whatever matters the most to you. Follow authors, firms, and topics on JD Supra.

Create your news brief now - it's free and easy »

All the intelligence you need, in one easy email:

Great! Your first step to building an email digest of JD Supra authors and topics. Log in with LinkedIn so we can start sending your digest...

Sign up for your custom alerts now, using LinkedIn ›

* With LinkedIn, you don't need to create a separate login to manage your free JD Supra account, and we can make suggestions based on your needs and interests. We will not post anything on LinkedIn in your name.
×
Loading...
×