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The Saga of State ‘Amazon’ Laws: Reflections on the Colorado DecisionDavid GamageUniversity of California, Berkeley - Boalt Hall School of Law Darien ShanskeUniversity of California Hastings College of the 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.
Number of Pages in PDF File: 6 Keywords: tax, e-commerce, Amazon laws, injunction act, colorado, huber Accepted Paper SeriesDate posted: July 18, 2012Suggested CitationContact Information
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