’Tis the season for online gift-buying, and a fitting time for the U.S. Supreme Court to hear Direct Marketing Association v. Brohl, a case involving the rights of Internet retailers.

At issue is a law that requires merchants who do not have stores in Colorado to notify customers there to pay a state tax on mail-order goods. The Direct Marketing Association, a trade group in New York, has tried to block this provision, but the U.S. Court of Appeals for the Tenth Circuit threw out its suit. It found that, under the federal Tax Injunction Act, the claim belongs in state court.

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