$100,000 threshold for Non Collecting Retailers (Notification Rule Enforcing July 1, 2017). The “Other Supreme Court Case” DMA v. Brohl” snuck up to SCOTUS and withstood the test of technicalities.
Colorado prevailed in their contested Notification Rule released for collection in February 2017 after settling a case with the Direct Marketing Association. Effectively, Colorado expects Non Collecting Retailers to notify customers of tax obligations and report to the Department annual information. Non compliance is subject to heavy penalties.
It’s probably easier just to collect.
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