U.S. District Court strikes down the State's use tax notice and reporting obligations
What does it mean for other similar states' requirements?
Colorado started the trend of use tax remote seller reporting requirements in 2010. Since then, at least four states have enacted comparable requirements and several other states have introduced similar legislation. A federal court's March 30, 2012 ruling that Colorado's requirements are unconstitutional draws into question whether equivalent state laws will survive constitutional challenges and whether other state legislatures will continue introducing similar laws.