Multistate – Professor Desiderio joined 14 tax law professors in internet sales tax issue

“In November, he was one of 14 tax law faculty who filed an amicus brief in Direct Marketing Association v. Brohl(“Direct Marketing II”) in support of a conditional cross-petition by the State of Colorado seeking reversal of Quill Corp. v. Continue reading Multistate – Professor Desiderio joined 14 tax law professors in internet sales tax issue

Colorado – DMA v Brohl 10th Circuit Court Decision Upholds “Notification Law” The Saga Continues

SALT Report 3786 – On February 22, 2016 the 10th Circuit Court of Appeals rendered their opinion that the notification requirements (Colo. Rev. Stat. § 39-21-112(3.5)(c)(I)) Colorado has placed upon “non-collecting retailers” does not violate the Commerce Clause of the Continue reading Colorado – DMA v Brohl 10th Circuit Court Decision Upholds “Notification Law” The Saga Continues

Kentucky – Use Tax Notification Requirement

SALT Report 3238 – Effective July 1, 2013, out of state retailers who expect more than $100,000 in gross annual sales to Kentucky residents, must notify customers that use tax is due.  The notification must be posted on the retailer’s Continue reading Kentucky – Use Tax Notification Requirement