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

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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.

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