Colorado – CO Remote sellers should brace for surge of sales tax reporting laws

By Jennifer McLoughlin
January 10 2017, 1:05 pm EST

‘The new year will ring in a new chapter in the burgeoning battle over state remote sales taxation with a wave of new notice and reporting laws — but questions remain on how remote retailers can manage the potential legislative onslaught.

In the wake of the U.S. Supreme Court’s turning down an appeal challenging Colorado’s 2010 notice and reporting regime, many expect that states will regard the ruling as carte blanche to adopt similar statutes (Direct Mktg. Ass’n v. Brohl, 2016 BL 411370, U.S., No. 16-267, petition for certiorari denied Dec. 12, 2016).

The Colorado statute (Colo. Rev. Stat. Section 39-21-112.3.5) requires remote retailers not collecting sales tax to report in-state sales to the Department of Revenue and notify customers of their use tax obligations. The law remains under an injunction, and it remains unclear when state officials will seek to lift it”…

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