Colo. Use-Tax Reporting Law Has Shot Despite Injunction

Law360, New York (February 28, 2014, 5:32 PM EST) -- A recent Colorado court ruling temporarily blocking the state from imposing use-tax reporting requirements on out-of-state retailers doesn't surprise experts who say the provision baldly interferes with interstate commerce, but the trial — and ultimate case outcome — is still anyone's game.

When Colorado Judge Morris B. Hoffman preliminarily enjoined the state from enforcing stringent use-tax reporting requirements on out-of-state retailers, he made it clear that the requirements — which aren't required of in-state retailers — are discriminatory. But the judge said his opinion may change...
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