Abstract

http://ssrn.com/abstract=2111433
 


 



The Saga of State ‘Amazon’ Laws: Reflections on the Colorado Decision


David Gamage


University of California, Berkeley - Boalt Hall School of Law

Darien Shanske


University of California, Davis - School of Law

July 17, 2012

State Tax Notes, Vol. 65, No. 3, 2012
UC Berkeley Public Law Research Paper No. 2111433

Abstract:     
We analyze the Colorado district court’s decision in Direct Marketing Association v. Huber – a decision that permanently enjoined Colorado’s "Amazon" law. Had it not been enjoined, the Colorado law would have mandated information reporting by remote e-commerce vendors so that Colorado could levy its sales and use tax on the e-commerce purchases made by Colorado residents. We evaluate the applicability of the Tax (Anti-)Injunction Act and whether the Colorado statute and regulations should be reviewed as a tax or as a regulation. We also suggest alternative approaches that state legislatures might use in order to levy taxes on remote e-commerce transactions.

(Subsequent to the publication of this essay, the 10th Circuit reversed the Colorado district court’s opinion based on similar arguments to those forwarded in this essay. The U.S. Supreme Court is now scheduled to hear this dispute, in the case of Direct Marketing Association v. Brohl.)

Number of Pages in PDF File: 6

Keywords: tax, e-commerce, Amazon laws, injunction act, colorado, huber

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Date posted: July 18, 2012 ; Last revised: December 2, 2014

Suggested Citation

Gamage, David and Shanske, Darien, The Saga of State ‘Amazon’ Laws: Reflections on the Colorado Decision (July 17, 2012). State Tax Notes, Vol. 65, No. 3, 2012; UC Berkeley Public Law Research Paper No. 2111433. Available at SSRN: http://ssrn.com/abstract=2111433

Contact Information

David Gamage (Contact Author)
University of California, Berkeley - Boalt Hall School of Law ( email )
215 Boalt Hall
Berkeley, CA 94720-7200
United States
Darien Shanske
University of California, Davis - School of Law ( email )
400 Mrak Hall Dr
Davis, CA 95616-5201
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