Professor Shanske Comments for Tax Notes on Colorado Certiorari Petition

Professor Darien Shanske commented for Tax Notes on the Colorado Attorney General’s conditional cross-petition for certiorari in Direct Mktg. Ass'n v. Brohl (DMA),which asks the U.S. Supreme Court to address the continued validity of Quill Corp. v. North Dakota. 

DMA is appealing a 10th Circuit Court of Appeals decision that held Colorado’s tax notice and reporting requirements did not discriminate against interstate commerce.  Colorado is urging the Court to address whether Quill, which required the state to enact the reporting law under challenge, should be overturned. Shanske said he believes the Court should hear a case challenging Quill and that the DMA's petition challenging the Tenth Circuit decision on the use tax notice and reporting requirements lacks merit.

Darien Shanske is a Professor of Law at UC Davis. His academic interests include taxation, particularly state and local taxation, local government law, public finance, and political theory, particularly jurisprudence.