DIRECT MARKETING ASSOCIATION, The, Plaintiff-Appellee,
v.
Barbara BROHL, in her capacity as Executive Director, Colorado Department of Revenue, Defendant-Appellant, and
Multistate Tax Commission; Interested Law Professors; The Retail Industry Leaders Association; Retail Litigation Center, Inc.; Colorado Retail Council; National Governors Association; National Conference of State Legislatures; Council of State Governments; National Association of Counties; National League of Cities; United States Conference of Mayors; International City/County Management Association; International Lawyers Association; Government Finance Officers Association; Tax Foundation, Amicus Curiae.
United States Court of Appeals, Tenth Circuit.https://leagle.com/images/logo.png
Darien Shanske , University of California, Davis School of Law, Davis, CA, Kirk J. Stark , University of California, Los Angeles, School of Law, Los Angeles, CA, and Alan B. Morrison , George Washington University School of Law, Washington, DC, for Amicus Curiae Interested Law Professors.
Lisa Soronen , Executive Director, State & Local Legal Center, Washington, DC, and Ronald A. Parsons, Jr. , Johnson, Abdallah, Bollweg & Parsons, LLP, Sioux Falls, South Dakota, for Amicus Curiae National Governors Association, National Conference of State Legislatures, Council of State Governments, National Association of Counties, National League of Cities, United States Conference of Mayors, International City/County Management Association, International Municipal Lawyers Association, and Government Finance Officers Association.
Deborah White , Retail Industry Leaders Association and Retail Litigation Center, Arlington, VA; Tom Goldstein and Eric Citron , Goldstein & Russell, P.C., Bethesda, MD, for Amicus Curiae Retail Industry Leaders Association, Retail Litigation Center, Inc. and Colorado Retail Council.
Joseph D. Henchman , Tax Foundation, Washington, DC, and Joseph P. Kennedy , Kennedy Kennedy & Ives, LLC, Albuquerque, New Mexico, for Amicus Curiae Tax Foundation.
Before BRISCOE, GORSUCH, and MATHESON, Circuit Judges.
MATHESON, Circuit Judge.
I. INTRODUCTION
When a neighborhood bookstore in Denver sells a book, it must collect sales tax from the buyer and remit that payment to the Colorado Department of Revenue ("Department"). When Barnes & Noble sells a book over the Internet to a Colorado buyer, it must collect sales tax from the buyer and...
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