News & Analysis as of

Direct Mkting Association v Brohl

BREAKING NEWS: US Supreme Court Denies Cert in Direct Marketing Association v. Brohl

by McDermott Will & Emery on

On December 12, 2016 the US Supreme Court announced that it denied certiorari in Direct Marketing Association v. Brohl, which was on appeal from the US Court of Appeals for the Tenth Circuit. The denied petitions were filed...more

U.S. Supreme Court Denies Cert in Direct Marketing Association v. Brohl

by Reed Smith on

Today, the U.S. Supreme Court declined to review the Tenth Circuit’s holding in Direct Marketing Association v. Brohl, which upheld Colorado’s use tax reporting regime on out-of-state taxpayers. In so doing, the Court also...more

Tenth Circuit Questions Quill’s Endurance

by Alston & Bird on

Last month, we discussed states’ efforts underway to attack Quill Corp. v. North Dakota, which provides a bright-line safe-harbor from sales and use tax collection for taxpayers without physical presence in a state. We...more

State & Local Tax Advisory: Direct Marketing Association v. Brohl: What’s Quill Got to Do with It?

by Alston & Bird on

On February 22, 2016, the U.S. Court of Appeals for the Tenth Circuit issued its decision in Direct Marketing Ass’n v. Brohl. 1 The Tenth Circuit reversed the federal district court and held that Colorado’s law imposing use...more

Tenth Circuit Finds Colorado Use Tax Reporting Regime Constitutional

by Reed Smith on

Today, February 22, the United States Court of Appeals for the Tenth Circuit upheld Colorado’s use tax reporting regime in Direct Marketing Association v. Brohl. In so doing, the court held that ...more

Tenth Circuit Upholds Colorado’s Use Tax Reporting, Limits Quill to Sales and Use Tax Collection

On February 22, 2016, the U.S. Court of Appeals for the Tenth Circuit (Tenth Circuit) issued its opinion in Direct Marketing Association v. Brohl, reversing the district court’s order granting summary judgment. The Tenth...more

States Continue to Challenge Quill’s Physical Presence Standard

by Alston & Bird on

When a client calls us to inquire about sales tax exposure, we instinctively start asking questions about people and possessions: “Do you have property in other states? Where do you have employees? Have you sent any sales...more

Post-DMA, Federal Court of Appeals Broadly Interprets Jurisdictional Limitations of Anti-Injunction Act

by McDermott Will & Emery on

Earlier this month, the United States Court of Appeals for the D.C. Circuit held in Florida Bankers Ass’n v. U.S. Dep’t of the Treasury, No. 14-5036 (D.C. Cir. Aug. 14, 2015) that the Anti-Injunction Act (AIA, codified at 26...more

This is Not a Joke: Federal Court to Consider Quill and Comity

In the ongoing saga over Colorado’s use tax reporting laws in Direct Marketing Association v. Brohl (DMA), the U.S. Court of Appeals for the Tenth Circuit ordered a full briefing on the Comity Doctrine and the Commerce Clause...more

Southeast State & Local Tax: Important Developments - March 2015

by Williams Mullen on

The Williams Mullen Southeast State and Local Tax (SESALT) team is pleased to provide you with a comprehensive recap of important tax developments around the Southeast....more

U.S. Supreme Court’s Decision in Direct Marketing – Out of State Retailers may be in for a Shock!

by Williams Mullen on

The U.S. Supreme Court has ruled in one of the three state and local tax cases argued in this term - Direct Marketing Association v. Brohl, 575 U.S. __(2015) At first glance, the Court’s ruling adds clarity to the Tax...more

SCOTUS: Colorado Notice and Reporting Challenge Not Barred by the Tax Injunction Act

by McDermott Will & Emery on

The United States Supreme Court released a unanimous decision yesterday holding that the Tax Injunction Act (TIA), 28 U.S.C. § 1391, does not bar suit in federal court to enjoin the enforcement of Colorado notice and...more

Supreme Court Decides Direct Mktg. Ass'n. v. Brohl

by Faegre Baker Daniels on

On March 3, 2015, the Supreme Court decided Direct Mktg. Ass’n. v. Brohl, No. 13-1032, holding that the Tax Injunction Act (TIA), which provides that federal district courts “shall not enjoin, suspend or restrain the...more

All Nine Agree: U.S. Supreme Court Holds that the Tax Injunction Act Does Not Bar DMA’s Action in Federal Court

Yesterday the U.S. Supreme Court unanimously held in Direct Marketing Ass’n v. Brohl that the Tax Injunction Act (TIA) does not bar Direct Marketing Association’s federal lawsuit against Colorado.1 The TIA provides that...more

U.S. Supreme Court Update, March/April 2015

by Hodgson Russ LLP on

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...more

U.S. Supreme Court Update - January 2015

by Hodgson Russ LLP on

Briefs Filed in Three State Tax Cases Set for Oral Argument - Merits briefs were filed in each of the three state tax cases on the Court's docket for the October 2014 Term. In Comptroller of the Treasury of Maryland v....more

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