On March 3, 2015, the United States Supreme Court issued a unanimous decision in the Direct Marketing Association v. Brohl, 575 U.S. ______ (2015). The Direct Marketing Association had filed suit in the United States District Court for the District of Colorado in 2013 arguing that state legislation requiring retailers to file reports the Department of Revenue about sales of tangible property to state residents, even if the retailers were not required to collect sales tax from these customers, violated both the United States and Colorado Constitutions. The Supreme Court ruled that the Tax Injunction Act (TIA)(§28 U.S.C. 1341), which states that federal district courts “shall not enjoin, suspend or restrain the assessment, levy or collection of any tax under State law,” did not bar the suit. (§28 U.S.C. 1341.) The required reports were determined to be an information collecting phase of tax administration prior to "assessment, levy or collection", and therefore not subject to the TIA. Read Moreā¦