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…
Amazon Laws Struck Down in Colorado and Illinois Courts in Illinois and Colorado have given the Amazon Tax movement its most significant setbacks to date. In Illinois, the Performance Marketing Association challenged an Amazon tax law much like that adopted in New York and in other states, with the court finding that the Act was…
The Direct Marketing Association scored a major victory in winning an injunction against Colorado’s application of the “Big Brother” variation of the Amazon that imposes onerous reporting requirements but does not impose an obligation to collect tax on out-of-state retailers. The federal court ruled that the law improperly discriminated against and imposed an undue…
Amazon Tax Update: Litigation in NC and Colorado The State of North Carolina has been aggressively trying to apply its 2009 Amazon-tax law retroactively and has been seeking information from etailers on sales transactions from 2003-2009. Amazon, who initially cooperated with the state, has filed a lawsuit arguing that the state’s request for information on…
NEW COLORADO LAW NOT AN “AMAZON TAX” BUT STILL BAD NEWS New York, Rhode Island and North Carolina have passed what is known as an “Amazon tax” in which payments to in-state affiliates can lead to a requirement to collect sales taxes. Colorado went down that path, but stripped this provision late in the process. …
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