President Obama’s fiscal year 2015 budget proposes to increase taxes on individuals by over $820 billion and on businesses by about $500 billion, for a total of over $1.3 trillion in new taxes over the next ten years....
- The Tax Policy Blog
- Colorado Amazon Regulations Ruled Unconstitutional
Colorado Amazon Regulations Ruled Unconstitutional
A federal judge in Colorado has ruled that the state's new regulations for online retailers are unconstitutional because they "impose an undue burden on interstate commerce." The ruling came after Judge Blackburn temporarily blocked the implementation of the new set of rules in late January.
Unlike typical "Amazon taxes," the law did not actually require out-of-state online retailers to collect the sales tax. Instead, the law required online retailers that opt not collect the sales tax to comply with a host of reporting and record keeping requirements. As we noted in January, "It's a regulatory scheme so complicated and burdensome that its purpose is to force Amazon to just collect the tax itself."
The judge argued that "Enforcing a reporting requirement on out-of-state retailers will, by definition, discriminate against the out-of-state retailers by imposing unique burdens on those retailers."
Buy this blogger a cup of coffee!
Join the Tax Foundation's fight for sound tax policy Go
About the Tax Policy Blog
The Tax Policy Blog is the official weblog of the Tax Foundation, a non-partisan, non-profit research organization that has monitored tax policy at the federal, state and local levels since 1937. Our economists welcome your feedback. If you would like to send an e-mail to the author of a blog post, please click on that person's name to locate his or her e-mail address or visit our staff page here.