Petition of the day

Thepetition of the day is:

Issues:(1) Whether a state statute that imposes regulatory obligations that apply, as a matter of law, solely to out-of-state companies, but does not use language explicitly identifying geographical distinctions in its text, discriminates against interstate commerce; (2) whether the 10th Circuit erred in adopting a comparative burdens test for discrimination, under which the burden of regulatory requirements imposed solely on out-of-state retailers may be offset by different obligations on in-state retailers; and (3) whether the 10th Circuit erred in concluding that out-of-state retailers that do not collect Colorado sales tax are not similarly situated to their direct in-state competitors who collect Colorado sales tax.