Issue: Tax
Court: U.S. Court of Appeals for the Tenth Circuit

RLC's Position:
Although neither the RLC nor its sister association the Retail Industry Leaders Association (RILA) supports customer notification laws, such as Colorado's, as an effective means of "leveling the playing field" between brick and mortar retailers and on-line sellers, it is important to participate in this case to explain the significant disadvantage under which brick and mortar retailers currently operate.

Case Outcome:
The Tenth Circuit upheld the constitutionality of Colorado’s law that requires remote sellers to notify in-state consumers of their obligation to remit taxes on purchases made from on-line retailers that do not collect and remit those taxes.

Procedural History & Case Documents:

Please use the DOWNLOAD button below to access the RLC's Brief.


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