Attorneys React To Supreme Court 'Amazon Tax' Ruling

Law360, New York (March 4, 2015, 5:45 PM EST) -- On Tuesday, the U.S. Supreme Court ruled that reporting requirements for Colorado's "Amazon tax" law can be challenged in federal court without running afoul of the Tax Injunction Act. Here, attorneys tell Law360 why the decision in Direct Marketing Association v. Brohl et al. is significant.

Jay Adams, Jones Walker LLP

"The most interesting part of the decision for state and local taxpayers is Justice Kennedy's concurrence. The concurrence clearly states Justice Kennedy's thoughts on the vitality of the court's prior decisions in Quill and Bellas Hess. I question whether Justice Kennedy's concurring opinion provides a sufficient basis for a state...

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