Yes, this is unreasonable burden.
Retailers are questioning whether this Colorado law, which became effective May 1, violates the 1992 Quill Corp. v. North Dakota case in which the US Supreme Court ruled that retailers who do not have a physical presence in a state do not have to collect and remit sales taxes there.”We think its problematic for several reasons,” Johnson said. “Theyre imposing a burden on an out-of-state retailer that has no footprint in the state of Colorado. Secondly, the costs are significant to us. Were going to mail out at the end of the year a notice to each of our Colorado customers and a list to the state. Thats a burden that no [bricks-and-mortar] retailer doing business in Colorado has.”