Colorado District Court Grants DOR’s Motion to Dismiss in Dispute Between Taxpayer and Locality

A Colorado district court granted the Colorado Department of Revenue’s (Department) motion to dismiss in a dispute between a taxpayer and a Colorado local taxing authority involving local taxes due, where the taxpayer claimed that the Department was a necessary party to the action and failed to streamline Colorado sales and use tax compliance and implement a statewide tax remittance procedure, resulting in an undue burden on and discrimination against interstate commerce.

Source Deloitte

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