Disclosure: Goldstein & Russell, P.C., whose attorneys contribute to this blog in various capacities, is among the counsel on an amicus brief supporting denial of certiorari in this case.
Issue: (1) Whether a state statute that imposes regulatory obligations that apply, as a matter of law, solely to out-of-state companies, but does not use “language explicitly identifying geographical distinctions” in its text, discriminates against interstate commerce; (2) whether the 10th Circuit erred in adopting a “comparative burdens” test for discrimination, under which the burden of regulatory requirements imposed solely on out-of-state retailers may be offset by different obligations on in-state retailers; and (3) whether the 10th Circuit erred in concluding that out-of-state retailers that do not collect Colorado sales tax are “not similarly situated” to their direct in-state competitors who collect Colorado sales tax.
|Date||Proceedings and Orders|
|Jun 10 2016||Application (15A1259) to extend the time to file a petition for a writ of certiorari from June 30, 2016 to August 29, 2016, submitted to Justice Sotomayor.|
|Jun 14 2016||Application (15A1259) granted by Justice Sotomayor extending the time to file until August 29, 2016.|
|Aug 29 2016||Petition for a writ of certiorari filed. (Response due October 3, 2016)|
|Sep 27 2016||Order extending time to file response to petition to and including October 24, 2016.|
|Oct 3 2016||Brief amici curiae of Council on State Taxation and National Federation of Independent Business Small Business Legal Center filed.|
|Oct 24 2016||Brief amici curiae of The National Governors Association, et al. filed.|
|Oct 24 2016||Brief of respondent Barbara Brohl, Executive Director, Colorado Department of Revenue in opposition filed.|
|Nov 21 2016||DISTRIBUTED for Conference of December 9, 2016.|
|Dec 12 2016||Petition DENIED.|