George Isaacson Argues In U.S. Supreme Court Challenging Colorado’s “Amazon Law”

On December 8, 2014, Partner George Isaacson, assisted by Partner Matthew Schaefer, argued in the U.S. Supreme Court an important case affecting online and multichannel companies, Direct Marketing Association v. Brohl.  Isaacson and Schaefer represent the DMA, which is the nation’s largest trade association representing catalog companies and electronic merchants. The firm is tax counsel to the DMA and represents over 100 multichannel and online companies.  The firm challenged a Colorado law that requires out–of–state retailers to comply with burdensome notice and reporting obligations which are only indirectly related to the payment of use tax on remote sales. At issue before the Court is the proper interpretation and application of the federal Tax Injunction Act, which limits federal court jurisdiction over suits concerning state tax laws. Isaacson, Schaefer, and DMA Vice President—State Affairs Christopher Oswald debriefed DMA members on the oral argument at a policy briefing that afternoon.

A transcript of the argument is available here.

An audio version of the argument is available to listen to here.

The argument was reported in the New York Times and Forbes.