This week, the Ninth Circuit considers whether the Tax Injunction Act bars online merchants from asking a federal court to enjoin California’s sales tax scheme requiring them to obtain seller’s permits. The Court holds...more
On August 29, the Direct Marketing Association (DMA) submitted a certiorari petition to the U.S. Supreme Court asking the Court to review the Tenth Circuit Court of Appeals’ decision in Direct Marketing Association v. Brohl...more
On Monday, the U.S. Court of Appeals for the Tenth Circuit upheld the constitutionality of a Colorado law that requires remote retailers to notify customers of the state’s use tax requirements and report certain customer tax...more
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
The U.S. Supreme Court unanimously held that the Tax Injunction Act does not bar Direct Marketing Association’s federal court challenge to Colorado’s sales and use tax notice and reporting requirements....more
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
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