Direct Marketing Association v. Brohl
| 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.
SCOTUSblog Coverage
- Opinion analysis: Online retailers win big in use-tax dispute – for now (Ronald Mann, March 4, 2015)
- Argument analysis: Justices look for a third way in Colorado’s tax injunction dispute with online retailers (Ronald Mann, December 9, 2014)
- Argument preview: Justices to consider online retailers' challenge to Colorado tax scheme (Ronald Mann, December 4, 2014)
| 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. |
