State and Local Tax (SALT) attorney Bruce Ely was quoted in the Westlaw Journal Computer & Internet on the 10th Circuit’s ruling in Direct Marketing Association v. Brohl upholding a Colorado law imposing notification and reporting requirements on out-of-state retailers. The 10th Circuit analyzed the Colorado law on remand to determine if it violated the dormant Commerce Clause, discriminated against out-of-state retailers or placed an undue burden on interstate commerce; the three-judge panel held that it did not. While the DMA has asked for time to file a rehearing petition, Ely doubts it will be granted.
“With a 3-0 vote and such a strong opinion, it’s pretty clear that the judges have their minds made up and I doubt the other judges on the 10th Circuit wish to intervene,” Ely said.
Read the complete article, “10th Circuit Upholds Colorado’s Tax Scheme For Out-Of-State Retailers,” which appeared in Westlaw Journal Computer & Internet on March 11, 2016.