States, Profs Tell High Court 'Amazon Law' Is A Local Matter

Law360, New York (October 31, 2014, 7:59 PM EDT) -- Several state government associations, a group of law professors, and Texas, 23 other states and the District of Columbia have urged the U.S. Supreme Court to enforce the Tax Injunction Act's jurisdiction rules and allow Colorado’s so-called “Amazon tax” law to stand.

The states, the professors and a coalition of the National Governors Association, the National Conferences of State Legislatures and several other state government associations all filed amicus briefs asking the court to uphold a Tenth Circuit decision nixing a challenge from Direct Marketing Association to provisions of Colorado's Internet sales tax law.

But the groups argued that the Tax...

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