I've read the actual caselaw and determined that Judge Blackburn made the correct legal decision according the facts of the case. That doesn't mean that conclu

I've read the actual caselaw and determined that Judge Blackburn made the correct legal decision according the facts of the case. That doesn't mean that conclusion that "Sales Tax in Colorado shouldn't be collected." It merely means that the Judge made the right call because the law or legal statute was written by an idiot. It's significantly different from NYS' Amazon law that it takes an indefensible position. Sales tax under Quill v North Dakota has always stated that SALES TAX specifically and not income/franchise tax has a physical presence requirement. Colorado was stupid because they specifically call out non-resident/companies without a physical presence to comply with a series of demands (reporting, notices and etc) that cost crap tons of money. There's an obvious undue hardship here. The interesting thing is that NYS' position was much smarter they used the affiliate nexus rules. Instead of going after Amazon directly, they simply stated that Amazon had a physical presence in NYS due to the affiliate marketers in the state. The number of affiliates substantiates a "nexus or connection" within the state to require sales tax. This absolutely works! Don't get your panties in a bunch because this aint over by a long shot. Whoever wrote the law should be shot because any tax professional worth their salt should've seen this coming. This is coming from a guy that specialized in State and Local Tax at KPMG and defended audits on behalf of Goldman Sachs and etc. I recently had my opinion drafted by Tax Analysts (Tax.com) incase you're wondering about my background. I'm going to do a full and detailed writeup on my site later tonight