Direct Marketing Association v. Brohl, No. 12-1175 (10th Cir. 2013)Annotate this Case
The issue in this appeal was whether Colorado's notice and reporting obligations for retailers who do not collect sales or use taxes violate the Commerce Clause. The Tenth Circuit did not reach that merits question: because the Tax Injunction Act, 28 U.S.C. 1341, deprived the district court of jurisdiction to enjoin Colorado's tax collection effort, the Court remanded the case back to the district court to dismiss DMA's Commerce Clause claims.