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State & Local Tax Update - 4/13/12

Posted 12:00 PM by

Colorado: Federal judge grants permanent injunction blocking Colorado notice and reporting requirements for out-of-state retailers: Effective March 30, 2012, Federal District Court Judge Robert E. Blackburn issued a permanent injunction requested by the Direct Marketing Association that blocks the Colorado Department of Revenue's imposition of notice and reporting requirements on out-of-state retailers because the provisions are unconstitutional under the U.S. Commerce Clause. Colo. Rev. Stat. § 39-21-112(3.5) and Colo. Code Regs. § 39-21-112.3.5 impose an improper and burdensome regulation of interstate commerce. See Direct Marketing Association v. Colorado Department of Revenue, Civil Case No. 10-cv-01546-REB-CBS, 03/30/2012.

Virginia Governor Signs "Amazon" Law: Virginia Governor Bob McDonnell signed "Amazon legislation" that creates a presumption of sales and use tax nexus for an out-of-state seller if a commonly controlled person maintains a distribution center, warehouse, fulfillment center, office or similar location within Virginia that facilitates the delivery of tangible personal property sold by the seller to its customers. The legislation will become effective on the earlier of Sept. 1, 2013, or the effective date of federal legislation authorizing the states to require a seller to collect taxes on sales of goods to in-state purchasers without regard to the location of the seller. See S597 for details.

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