Legal Opinion
Direct Marketing Assn. v. Brohl
Supreme Court of the United States
Decided March 3, 2015No. 13-1032PublishedCited by 56 opinions
1Opinion of the CourtJustice Thomas
In an effort to improve the collection of sales and use taxes for items purchased online, the State of Colorado passed a law requiring retailers that do not collect Colorado sales or use tax to notify Colorado customers of their use-tax liability and to report tax-related information to customers and the Colorado Department of Revenue. We must decide whether the Tax Injunction Act, which provides that federal district courts "shall not enjoin, suspend or restrain the assessment, levy or collection of any tax under State law," 28 U.S.C. § 1341, bars a suit to enjoin the enforcement of this…
2Cases cited18 opinions
- Hertz Corp. v. FriendSupreme Court of the United States · 2010
- Robinson v. Shell Oil Co.Supreme Court of the United States · 1997
- Grable & Sons Metal Products, Inc. v. Darue Engineering & ManufacturingSupreme Court of the United States · 2005
- Fair Assessment in Real Estate Assn., Inc. v. McNarySupreme Court of the United States · 1981
- Hibbs v. WinnSupreme Court of the United States · 2004
13 more not listed; retrieve them via the Exa API.
3Cited by56 opinions
- Langbord v. United States Department of the TreasuryCourt of Appeals for the Third Circuit · 2016
- Z Street v. John KoskinenCourt of Appeals for the D.C. Circuit · 2015
- Steven Hotze v. Sylvia Burwell, Secretary HCourt of Appeals for the Fifth Circuit · 2015
- Green Solution Retail, Inc. v. United StatesCourt of Appeals for the Tenth Circuit · 2017
- Florida Bankers Ass'n v. United States Department of TreasuryCourt of Appeals for the D.C. Circuit · 2015
51 more not listed; retrieve them via the Exa API.