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Federal Court of Appeals upholds Colorado’s sales and use tax notice and reporting requirements

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On Feb. 22, the U.S. Court of Appeals for the 10th Circuit upheld the constitutionality of Colorado’s notification and reporting requirements imposed on out-of-state retailers that do not collect sales tax in the state. The 10th Circuit held that the notification and reporting requirements don't violate the dormant Commerce Clause because they don't discriminate against or unduly burden interstate commerce. In its decision, the 10th Circuit held that the U.S. Supreme Court’s decision in Quill Corp. v. North Dakota was not applicable based on U.S. Supreme Court and 10th Circuit decisions construing Quill narrowly to apply only to the duty to actually collect and remit taxes.

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