Articles Posted in Colorado

Four Things You Should Know about the Supreme Court’s Decision in Direct Marketing

Posted March 4, 2015

by Jeffrey M. Vesely, Michael Cataldo, Paul Casas and Kerne Matsubara

On March 3, 2015, the United States Supreme Court overturned the Tenth Circuit Court of Appeals’ decision in Direct Marketing Association v. Brohl. The Supreme Court held that the Tax Injunction Act (TIA), which bars federal courts from restraining the assessment, levy, or collection of state taxes, did not divest the federal district court of jurisdiction to decide whether Colorado’s use tax reporting provisions violate the Commerce Clause of the United States Constitution.

United States Supreme Court to Review Ruling in Direct Marketing

Posted July 22, 2014

by Jeffrey M. Vesely, Michael Cataldo and Paul Casas

Jeffrey M. Vesely

Michael Cataldo

Paul Casas

On July 1, 2014, the United States Supreme Court agreed to review the 10th Circuit Court of Appeals decision in Direct Marketing Association v. Brohl.¹ The Court of Appeals held that federal courts lack jurisdiction under the Tax Injunction Act (TIA) to address Direct Marketing Association’s (DMA) challenge to Colorado’s use tax notice and reporting provisions.