In March 2015 Justice Kennedy wrote a concurring opinion stating that the “legal system should find an appropriate case for this Court to reexamine Quill.” A new challenge coming out of South Dakota might be just the case Justice Kennedy had in mind. Continue reading
SLLC Files Tenth Circuit Amicus Brief Supporting Colorado’s Effort to Collect Use Tax on Remote Sales
If you know anything about the State and Local Legal Center (SLLC) you know that it files amicus briefs in U.S. Supreme Court cases affecting state and local government. The SLLC made an exception and filed an amicus brief in a federal circuit court of appeals case because of the importance of the issue to SLLC members.
In Direct Marketing Association v. Brohl the Tenth Circuit will decide whether Colorado’s law requiring remote sellers to inform Colorado purchasers annually of their purchases and send the same information to the Colorado Department of Revenue is unconstitutional. At least three other states have similar notice and reporting requirements (Oklahoma, South Dakota, and Vermont). Continue reading
Supreme Court Calls for Further Analysis of Tax Case
This morning, the Supreme Court called for the views of the United States Solicitor General (“CVSG”) on whether the Court should grant cert in Comptroller of the Treasury of Md v. Wynne, No. 13-485. The case concerns how the dormant commerce clause limits local taxation.
The Court uses the CVSG procedure with respect to only about 10 petitions a year. It indicates at least some degree of interest: the chances of a cert-grant increase significantly in such cases.
IMLA and its partners filed the only amicus brief in the case, which we discussed here.
(Photo courtesy of Flickr by Mark Fischer, creative-commons license, no changes made)