Direct Marketing Association v. Huber

2012 WL 1079175 (2012)

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Direct Marketing Association v. Huber

United States District Court for the District of Colorado
2012 WL 1079175 (2012)

  • Written by Tammy Boggs, JD

Facts

In the State of Colorado, consumers had long been obligated to pay sales and use tax. Sales tax was collected at the point of sale of tangible property. If property was sold out of state but used in state, Colorado imposed a use tax to make up for lost sales-tax revenue. The Direct Marketing Association (DMA) (plaintiff), which was an association of businesses that directly marketed products to consumers via mail-order catalogs and other media, had no physical presence in Colorado and therefore was not required to collect sales and use tax for the state. Colorado passed a law (the act) that required out-of-state retailers—retailers that had no physical presence in Colorado but sold products to customers in Colorado through the U.S. mail—to report certain information about customers’ purchases to the Colorado Department of Revenue (DOR). The act was intended to facilitate the DOR’s collection of sales and use tax from consumers. DMA sued Roxy Huber (defendant), the executive director of the DOR, seeking to stop Huber from enforcing the act and its related regulations on DMA. DMA argued that the act was unconstitutional under the dormant Commerce Clause.

Rule of Law

Issue

Holding and Reasoning (Blackburn, J.)

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