No. 12-1175.

735 F.3d 904 (2013)

DIRECT MARKETING ASSOCIATION, Plaintiff-Appellee, v. Barbara BROHL, in her capacity as Executive Director, Colorado Department of Revenue, Defendant-Appellant, and Multistate Tax Commission, Amicus-Curiae.

United States Court of Appeals, Tenth Circuit.

August 20, 2013.

Attorney(s) appearing for the Case

Melanie J. Snyder , Deputy Attorney General ( John W. Suthers , Attorney General; Daniel D. Domenico , Solicitor General; Stephanie Lindquist Scoville , Senior Assistant Attorney General; and Grant T. Sullivan , Assistant Attorney General, with her on the briefs), Denver, CO, appearing for Appellant.

George S. Isaacson ( Matthew P. Schaefer with him on the briefs), Brann & Isaacson, Lewiston, ME, appearing for Appellee.

Sheldon Laskin , Counsel, and Shirley Sicilian , General Counsel, Washington, D.C., filed an amicus curiae brief on behalf of Multistate Tax Commission.

Before BRISCOE, Chief Judge, GORSUCH and MATHESON, Circuit Judges.

MATHESON, Circuit Judge.

This appeal arises from Colorado's efforts to collect sales and use taxes during the expansion of e-commerce.

Appellant Barbara Brohl, Executive Director of the Colorado Department of Revenue (the "Department"), appeals from an order enjoining the enforcement of state notice and reporting requirements imposed on retailers who do not collect taxes on sales to Colorado purchasers ("non-collecting retailers"). Most, if not all, of these...

Let's get started

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases