Colorado’s Use Tax Reporting Regime Declared Unconstitutional

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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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Published In: Administrative Agency Updates, Civil Remedies Updates, General Business Updates, Constitutional Law Updates, Tax Updates

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.

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