Direct Marketers Win Round 1 
in Tax Collection Case

First, the law requires that remote sellers give notice to their Colorado customers, in connection with each separate internet or catalog transaction, that they must self-report Colorado use tax (i.e., the "Transactional Notice"). Second, retailers must send to all customers that purchased more than $500 worth of goods for delivery to Colorado during 2010 a summary of their purchases for the year via First Class mail by Jan. 31 (i.e, the "Annual Purchase Summary"). Third, out-of-state merchants must submit a report to the Colorado Department of Revenue by March 1, listing the name, billing and shipping addresses, and total amount of purchases of all customers who purchased goods for delivery to Colorado (i.e., the "Customer Information Report").