Colorado state court grants preliminary injunction against enforcement of use tax notice and reporting law

State and Local Tax
​On February 18, 2014, a Colorado District Judge granted Direct Marketing Association’s motion for preliminary injunction against enforcement of Colorado’s use tax notice and reporting law enacted in 2010 The judge stated the law’s three notification and reporting requirements appear to be facially discriminatory since non-resident retailers are burdened with compliance requirements that would not apply to resident retailers [Direct Marketing Association v. Dep't of Revenue et al.; District Court, City and County of Denver, Case No. 13CV34855 (2/18/2014)].


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State and Local Tax