Appeals court reinstates Colo.'s Amazon law requiring out-of-state retailer reporting

08/21/2013 | Journal of Accountancy online

Last year, a federal circuit court struck down on constitutional grounds Colorado's Amazon law, requiring out-of-state retailers to file various reports with their customers and the state if they don't voluntarily collect Colorado sales tax. The 10th Circuit Court of Appeals on Tuesday ordered the lower court to lift its injunction and dismiss the case, based on a lack of jurisdiction under the federal Tax Injunction Act.

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