A U.S. District Court halted the imposition of a new Internet sales tax law last week. The court granted a preliminary injunction against the law, arguing discriminates against out-of-state retailers and violates the Commerce Clause. The case was brought by the Direct Marketing Association (DMA) following the passage of HB 1193 in last year's legislative session. The law enforces three obligations which violate the constitution. The bill requires out-of-state retailers that do not collect Colorado sales tax to notify Colorado customers of their requirement to remit taxes to the Department of Revenue. Retailers must also report the customer’s name and...