Colo. Can't Apply Discriminatory 'Amazon Tax,' Judge Says

Law360, New York (February 20, 2014, 6:51 PM EST) -- Colorado can't enforce a state law that, in an effort to increase use-tax collections, requires online and out-of-state retailers to create and submit extensive reports on sales to Colorado consumers, after a state judge on Tuesday said the scheme was discriminatory.

Like many states, Colorado struggles to collect use taxes, which are imposed upon Colorado residents who purchase goods from out-of-state and therefore don't have to pay traditional sales taxes.

In an effort to boost revenue from use taxes, Colorado created stringent use-tax reporting standards for...
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