DMA Asks Court to Review Colorado’s Quill Sidestep With Focus on Discrimination

Arthur Rosen said the Direct Marketing Association should clearly prevail on the technical substantive arguments in its cert petition asking the US Supreme Court to overturn a lower court ruling that upheld Colorado’s use tax on out-of-state retailers. Mr. Rosen explained that the state’s differing treatment of in-state and out-of-state sellers is obvious and there is no need for the state statute to affirmatively articulate the intended or resulting discrimination.