...Meanwhile, Alabama legislators are considering a bill (HB 365) that would force out-of-state retailers to notify consumers of their obligation to pay taxes on their purchases. The legislation is under consideration despite the fact that a federal District Court in Colorado halted implementation of a strikingly similar law, noting it clearly violates the Commerce Clause and U.S. Supreme Court precedent by significantly burdening out-of-state retailers. Yet, while others are introducing bills to tax Internet sales, North Carolina – one of the first states to pass an Internet tax – is seriously considering two measures (HB 867 and SB 715) that...