Professors File Amicus Brief Saying Colorado's Reporting Requirements Are Shielded From Federal Jurisdiction

Professors File Amicus Brief Saying Colorado's Reporting Requirements Are Shielded From Federal Jurisdiction

Darien Shanske and Alan Morrison, with eight other law professors, have filed an amicus brief in Direct Marketing Association v. Brohl before the U.S. Supreme Court, saying that Colorado's third-party reporting requirements are integral to the collection of its use tax and are shielded from federal court interference by the Tax Injunction Act.

Related coverage <a href="/lr/resolve//1xsj"> <img src="//s3.amazonaws.com/binary.taxnotes.com/image/etl/doclink.gif" border="0" alt="2014 STT 208-3: News Stories"/></a>. Direct Marketing Association's brief <a href="/lr/resolve//1wkq"> <img src="//s3.amazonaws.com/binary.taxnotes.com/image/etl/doclink.gif" border="0" alt="2014 STT 175-10: Supreme Court Briefs"/></a>. Department of Revenue's brief <a href="/lr/resolve//1xly"> <img src="//s3.amazonaws.com/binary.taxnotes.com/image/etl/doclink.gif" border="0" alt="2014 STT 202-12: Supreme Court Briefs"/></a>. Tenth Circuit's decision <a href="/lr/resolve//1jkr"> <img src="//s3.amazonaws.com/binary.taxnotes.com/image/etl/doclink.gif" border="0" alt="2013 STT 162-2: Court Opinions"/></a>.

Darien Shanske and Alan Morrison, with eight other law professors, have filed an amicus brief in Direct Marketing Association v. Brohl before the U.S. Supreme Court, saying that Colorado's third-party reporting requirements are integral to the collection of its use tax and are shielded from federal court interference by the Tax Injunction Act.