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Elon Law Professor Andy Haile provides analysis of Colorado’s “Amazon” law

July 17, 2012

In a tax analysis report issued July 3 by State Tax Today, Elon Law Professor Andy Haile offers perspective on the constitutionality of Colorado’s “Amazon” law, which requires remote (online) sellers (like Amazon) to report to the Colorado Department of Revenue sales made to Colorado residents. This would allow the state to collect taxes due on those sales.