|Docket No.||Op. Below||Argument||Opinion||Vote||Author||Term|
|13-1032||10th Cir.||Dec 8, 2014||Mar 3, 2015||9-0||Thomas||OT 2014|
Holding: A lawsuit by a trade association of retailers, alleging that a Colorado law requiring retailers that do not collect sales or use taxes to notify any Colorado customer of the state’s tax requirement and to report tax-related information to those customers and the Colorado Department of Revenue violates the federal and state constitutions, is not barred by the Tax Injunction Act.
Judgment: Reversed and remanded, 9-0, in an opinion by Justice Thomas on March 3, 2015. Justice Kennedy filed a concurring opinion. Justice Ginsburg filed a concurring opinion, in which Justice Breyer joined, and in which Justice Sotomayor joined in part.
|Date||Proceedings and Orders |
|Dec 16 2013||Application (13A633) to extend the time to file a petition for a writ of certiorari from December 30, 2013 to February 28, 2014, submitted to Justice Sotomayor.|
|Dec 19 2013||Application (13A633) granted by Justice Sotomayor extending the time to file until February 28, 2014.|
|Feb 25 2014||Petition for a writ of certiorari filed. (Response due March 31, 2014)|
|Mar 10 2014||Waiver of right of respondent Barbara Brohl, Executive Director, Colorado Department of Revenue to respond filed.|
|Mar 26 2014||DISTRIBUTED for Conference of April 18, 2014.|
|Mar 31 2014||Brief amicus curiae of Council on State Taxation filed.|
|Apr 7 2014||Response Requested . (Due May 7, 2014)|
|Apr 22 2014||Order extending time to file response to petition to and including June 6, 2014.|
|Jun 6 2014||Brief of respondent Barbara Brohl, Executive Director, Colorado Department of Revenue in opposition filed. (Distributed)|
|Jun 10 2014||DISTRIBUTED for Conference of June 26, 2014.|
|Jun 17 2014||Reply of petitioner Direct Marketing Association filed. (Distributed)|
|Jun 30 2014||DISTRIBUTED for Conference of June 30, 2014.|
|Jul 1 2014||Petition GRANTED.|
|Jul 31 2014||Consent to the filing of amicus curiae briefs, in support of either party or of neither party, received from counsel for the petitioner.|
|Aug 1 2014||Consent to the filing of amicus curiae briefs, in support of either party or of neither party, received from counsel for the respondent.|
|Aug 6 2014||The time to file the joint appendix and petitioner's brief on the merits is extended to and including September 9, 2014.|
|Aug 6 2014||The time to file respondent's brief on the merits is extended to and including October 17, 2014.|
|Sep 4 2014||SET FOR ARGUMENT on Monday, December 8, 2014.|
|Sep 9 2014||Joint appendix filed. (Statement of costs filed)|
|Sep 9 2014||Brief of petitioner Direct Marketing Association filed.|
|Sep 15 2014||Brief amicus curiae of Institute for Professionals in Taxation filed.|
|Sep 16 2014||Brief amicus curiae of Tax Foundation filed.|
|Sep 16 2014||Brief amicus curiae of Chamber of Commerce of the United States of America filed.|
|Sep 16 2014||Brief amicus curiae of Council on State Taxation filed.|
|Sep 16 2014||Brief amici curiae of NFIB Small Business Legal Center, et al. filed.|
|Sep 22 2014||Record requested from U.S.C.A. 10th Circuit.|
|Oct 17 2014||Brief of respondent Barbara Brohl, Executive Director, Colorado Department of Revenue filed.|
|Oct 24 2014||Brief amici curiae of National Governors Association, et al., filed.|
|Oct 24 2014||Brief amici curiae of States of Illinois, et al. filed. (Distributed)|
|Oct 24 2014||Brief amicus curiae of Multistate Tax Commission filed. (Distributed)|
|Oct 24 2014||Brief amici curiae of Interested Law Professors filed. (Distributed)|
|Oct 27 2014||CIRCULATED.|
|Oct 31 2014||Record received from U.S.C.A. 10th Circuit. The record is electronic and located on PACER. One box of records also received from the 10th Circuit.|
|Nov 17 2014||Reply of petitioner Direct Marketing Association filed. (distributed)|
|Dec 8 2014||Argued. For petitioner: George S. Isaacson, Lewiston, Maine. For respondent: Daniel D. Domenico, Solicitor General, Denver, Colo.|
|Mar 3 2015||Judgment REVERSED and case REMANDED. Thomas, J., delivered the opinion for a unanimous Court. Kennedy, J., filed a concurring opinion. Ginsburg, J., filed a concurring opinion, in which Breyer, J., joined, and in which Sotomayor, J., joined in part.|
|Apr 6 2015||JUDGMENT ISSUED.|
|Apr 8 2015||Record from U.S.C.A. 10th Circuit has been returned.|
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