TITLE

Colorado's Notice and Reporting Regime Faces Constitutional Challenge: Implementation Put on Hold by Federal Court

AUTHOR(S)
Sonnier, Blaise M.
PUB. DATE
April 2011
SOURCE
Journal of State Taxation;Mar/Apr2011, Vol. 29 Issue 3, p31
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
The article discusses a court case questioning the legality of Colorado HB 1193, adopted by the state in February 2010, which requires remote and online retailers to inform the buyer of its responsibility to pay use and sales tax to the state. The court ruled that Colorado could get use tax from its taxpayers through the income tax form. It discusses whether the reporting and notice requirements in the legislation still apply in the present retail environment.
ACCESSION #
59580369

 

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