Supreme Court Greenlights Online Sales Tax

For over a generation, two Supreme Court decisions that essential predate the internet age has set a bright line rule that a state may not tax out of state retailers without a physical presence in the state.  National Bellas Hess, Inc. v. Department of Revenue of Ill., 386 U. S. 753 (1967); Quill Corp. v. North…

Supreme Court to Consider Online Sales Tax Collection

For the past decade, states have been battling with online retailers in state legislatures, the courts and in Congress over when a state may require an online retailer to collect sales tax.  At the center of the debate was the Supreme Court’s decision in Quill Corp. v. North Dakota, 504 U. S. 298, 311 (1992) which…

Tech and Trump: What to Expect From the Trump Administration (Part 2: Commerce, Misc.)

Last Updated 1/22/17 What does the incoming Trump administration mean for tech and tech policy?  Part 1 addresses the Tech industry’s strained relations with the President-Elect and an analysis on changes in policy to expect at the Federal Trade Commission, Federal Communications Commission and the Justice Department. Part 2 below addresses how Trump’s policies toward China…

10th Circuit Upholds Colorado’s “Amazon Tax” Disclosure Law

In 2010, Colorado’s enacted “An Act Concerning the Collection of Sales and Use Taxes on Sales Made by Out-Of-State Retailers” which provided that out of state retailers exempt from collecting sales tax: Must provide “transaction notice” to purchasers that they may be subject to Colorado use tax(1) to send a “transactional notice” to purchasers informing…