This is Not a Joke: Federal Court to Consider Quill and Comity

In the ongoing saga over Colorado's use tax reporting laws in Direct Marketing Association v. Brohl , the U.S. Court of Appeals for the Tenth Circuit ordered a full briefing on the Comity Doctrine and the Commerce Clause on April 13. The outcome of this case could have broad implications for states and taxpayers seeking to apply constitutional nexus limitations to state taxation.

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