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The Supreme Court’s Opportunity in the Direct Marketing Decision

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DALLAS, August 26, 2014 -- Baker Botts Tax lawyers Matthew L. Larsen, Matt Hunsaker and Derek L. Young review the Tenth Circuit’s Direct Marketing decision and identify guidance the Supreme Court might provide in connection with its review of that decision, in an article posted to Law360 today.

“In Direct Marketing, the Tenth Circuit held that the TIA prevented a trade association from challenging a Colorado notice and reporting requirement in federal court because the Tenth Circuit viewed the challenge as “restraining the ... collection” of Colorado’s sales and use tax,” Larsen, Hunsaker and Young wrote.

They also added, “Direct Marketing provides an opportunity for the Supreme Court to define collection for purposes of the TIA, and thereby resolve whether the TIA applies to any lawsuits brought by nontaxpayers. If the Supreme Court takes this opportunity, it will provide greater clarity for parties considering challenging a state tax in federal court.”

Throughout the article, the authors also discuss the Direct Marketing dispute in detail, what guidance from the Supreme Court may provide and whether lawsuits brought by nontaxpayers should be subject to the Tax Injection Act.

To view the entire Law360 article, please click here.

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