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Direct Marketing Association v. Brohl, 575 U.S. 1 (2015), was a United States Supreme Court case in which the Court held that a lawsuit by the Direct Marketing Association trade group about a Colorado law regarding reporting the state's tax requirements to customers and to the Colorado Department of Revenue is not barred by the Tax Injunction Act. [1]
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The Court refers to the tax as a "sales tax"; however, it was a "transaction privilege" or gross receipts tax based on Complete Auto's gross receipts. Complete Auto paid the taxes of $122,160.59 under protest, and then undertook a refund action in the Chancery Court of the First Judicial District of Hinds County. Complete Auto claimed that its ...
The Judiciary of Colorado is established and authorized by Article VI of the Colorado Constitution as well as the law of Colorado.The various courts include the Colorado Supreme Court, Colorado Court of Appeals, Colorado district courts (for each of the 22 judicial districts), Colorado county courts (for each of Colorado's 64 counties), Colorado water courts, and municipal courts.
But the PIF in turn gets hit by Colorado’s 2.9% sales tax, which gets mighty confusing unless you’re standing in line next to an accountant. To coin a phrase, Teska sounds PIF’d off.
The Colorado Court of Appeals (Colo. App.) is the intermediate-level appellate court for the state of Colorado. It was initially established by statute in 1891 and was reestablished in its current form in 1970 [ 1 ] by the Colorado General Assembly under Article VI, Section 1 of the Constitution of Colorado .
A myriad of legal questions arises in Trump’s case, some of which the Colorado Court grapples, some they unceremoniously shelve; a few such matters include First Amendment rights as well as ...
Colorado Court of Appeals [2] Colorado District Courts (22 judicial districts) [3] Colorado County Courts [4] Federal courts located in Colorado. United States Court of Appeals for the Tenth Circuit (headquartered in Denver, having jurisdiction over the United States District Courts of Colorado, Kansas, New Mexico, Oklahoma, Utah, and Wyoming ...