Legal Opinion
Direct Marketing Association v. Brohl
Court of Appeals for the Tenth Circuit
Decided August 20, 2013No. 12-1175PublishedCited by 7 opinions
1Opinion of the Court
MATHESON, Circuit Judge.
This appeal arises from Colorado’s efforts to collect sales and use taxes during the expansion of e-eommerce.
Appellant Barbara Brohl, -Executive Director of the Colorado Department of Revenue (the “Department”), appeals from an order enjoining the enforcement of state notice and reporting requirements imposed on retailers who do not collect taxes on sales to Colorado purchasers (“non-collecting retailers”). Most, if not all, of these non-collecting retailers sell products to Colorado purchasers by mail or online.
Appellee Direct Marketing Association (“DMA”) — a group…
2Cases cited46 opinions
- Smith v. United StatesSupreme Court of the United States · 1993
- National Federation of Independent Business v. SebeliusSupreme Court of the United States · 2012
- Garcia v. United StatesSupreme Court of the United States · 1985
- Moe v. Confederated Salish & Kootenai Tribes of the Flathead ReservationSupreme Court of the United States · 1976
- Hibbs v. WinnSupreme Court of the United States · 2004
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3Cited by7 opinions
- Direct Marketing Assn. v. BrohlSupreme Court of the United States · 2015
- Green Solution Retail, Inc. v. United StatesCourt of Appeals for the Tenth Circuit · 2017
- Direct Marketing Association v. BrohlCourt of Appeals for the Tenth Circuit · 2016
- Halbig v. SebeliusDistrict Court, District of Columbia · 2014
- Direct Marketing Assn. v. BrohlSupreme Court of the United States · 2015
2 more not listed; retrieve them via the Exa API.