10th Circ. Upholds Colo. Retail Reporting Law

Law360, New York (August 21, 2013, 4:44 PM EDT) -- The Tenth Circuit ruled Tuesday that a Colorado federal court lacked jurisdiction to overturn a state law requiring retailers with no physical presence within the state to track and report sales made to Colorado residents.

The appeals court held that the lower court lacked jurisdiction to enjoin enforcement of the 2010 law on commerce clause grounds because the federal Tax Injunction Act bars federal courts from prohibiting state tax enforcement efforts.

The case was remanded to the district court with directions to dismiss the 2010 claims...
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