The Supreme Court heard oral arguments in two cases involving state taxation on consecutive days in December.

On 12/8/14, the Supreme Court heard oral arguments in Direct Marketing Ass'n v. Brohl, where the Court has been asked to decide whether the Direct Marketing Association's challenge to a Colorado law imposing information notice and use-tax reporting requirements on nonresident remote retailers could be heard in federal court or whether the Tax Injunction Act bars jurisdiction.

Although the case before the Court is limited to the jurisdictional issue, rather than the legal merits of Colorado's law, the questions and comments at oral argument focused on issues relating to the merits of the case. Justice Scalia acknowledged that this is a "very important case because I have no doubt that if we come out agreeing with [Colorado], every one of the states is going to pass a law like this."