Amazon Supreme Court Victory Short Lived

While the Supreme Court seemed to hand Amazon and other online retailers a victory in a state tax suit this week, the ruling left the door wide open for a lower court to block the case on other grounds. . The direct marketers are challenging a Colorado law that would require retailers to report who made out-of-state purchases, how much they bought, and where they lived. A district court threw out the case on constitutional grounds, but the 10^th Circuit Court of Appeals reversed, relying on the Tax Injunction Act of 1937. Thenthe Supreme Court found that act had been misapplied. However, it also suggested that it “wants the lower courts to find a way to uphold Colorado’s law – just not using the Tax Injunction Act,” Noah Feldman writes for BloombergView.