News & Analysis as of

Tax Injunction Act Direct Mkting Association v Brohl

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

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

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

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