On Jan. 26, a United States District Court Judge in Denver entered a preliminary injunction against the Colorado Department of Revenue in the lawsuit that the Direct Marketing Association (DMA) brought challenging Colorado's new notice and reporting law, H.B. 10-1193. This controversial legislation — the enforcement of which is now suspended by the court's order — imposes three sets of obligations on out-of-state retailers that don't have nexus in the state and don't collect Colorado sales tax.
Judge Robert E. Blackburn
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