A national data and marketing association is asking the U.S. Supreme Court to strike down a Colorado law that imposes notice-and-reporting requirements on out-of-state retailers that do not collect sales taxes from customers in the taxing state.
The DMA, or Direct Marketing Association, contends the U.S. Court of Appeals for the Tenth Circuit was wrong to find the Colorado law, applies only to out-of-state companies, did not violate the commerce clause.
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