Attorney(s) appearing for the Case
Frederick R. Yarger , Solicitor General ( Cynthia H. Coffman , Attorney General, Stephanie Lindquist Scoville , Senior Assistant Attorney General, Grant T. Sullivan , Assistant Solicitor General, Claudia Brett Goldin , First Assistant Attorney General, Daniel D. Domenico , Solicitor General, and Melanie J. Snyder , Chief of Staff, with him on the briefs), Office of the Attorney General for the State of Colorado, Denver, CO, appearing for Defendant-Appellant.
George S. Isaacson ( Matthew P. Schaefer , with him on the briefs), Brann & Isaacson, Lewiston, ME, appearing for Plaintiff-Appellee.
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.
Helen Hecht , Lila Disque , and Sheldon Laskin , Multistate Tax Commission, Washington, DC, for Amicus Curiae Multistate Tax Commission.
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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