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U.S. Supreme Court,
Tax,
Corporate

Mar. 26, 2015

The battle of states and online retailers

Without doubt online retailers won a significant victory at the U.S. Supreme Court earlier this month. But will it last?

Darien Shanske

Professor
UC Davis

Email: shansked@ucdavis.edu

See more...

Another chapter in the battle between states and online retailers is in the books. Without doubt, the Direct Marketing Association (DMA), representing the online retailers, won a significant victory at the U.S. Supreme Court earlier this month when the court held, 9-0, that the Tax Injunction Act did not bar federal courts from hearing constitutional challenges to Colorado's statutory requirement that certain out-of-state retailers notify consumers (and the state's Department of R...

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