The U.S. District Court of Colorado entered an injunction against the Colorado Department of Revenue yesterday in favor of the Direct Marketing Association which is a global trade organization that includes Amazon, Inc.  Essentially, the ruling bars the State of Colorado from enforcing a recent statute requiring out-of-state vendors to notify in-state customers of their state sales tax obligations and record their names and purchases to be delivered to the Colorado Department of Revenue for enforcement.  With the injunction, these vendors are no longer required to file the annual reports that were previously due January 31.  It is notable that this injunction, like the KFC v. Iowa Department of Revenue case we discussed in another post, refers to the Quill physical presence standard but rules differently than the Iowa Supreme Court.  We’ll continue to watch courts across the country so that we can bring you the latest developments in cases concerning the Commerce Clause of the Constitution.  If you have questions about what these rulings could mean for your interstate sales, contact us today.