Colorado requires that all retailers pay a 2.9 percent tax on the sale of all tangible goods within the state. Direct Marketing Ass’n v. Brohl, 735 F.3d 904, 906 (10th Cir. 2013). The Commerce Clause and the Supreme Court’s decision in Quill Corp. v....
TAX INJUNCTION ACT
(LIIBULLETIN preview)
Respondents, Commerce Energy, Inc., a California corporation, and Interstate Gas Supply Inc., an Ohio corporation (collectively “Commerce”), sell and market natural gas to consumers in Ohio. See Commerce Energy, Inc. v. Levin, 554 F.3d 1094, 1096 (2009...