Direct Marketers Win Round 1 
in Tax Collection Case

He went on to state:

"I conclude that the burdens imposed by the Act and the Regulations are inextricably related in kind and purpose to the burdens condemned in Quill."

Judge Blackburn further concluded that out-of-state retailers subject to the new law would suffer "irreparable injury" if enforcement of the statute isn't barred, both because their constitutional rights are being violated and because "the compliance costs faced by retailers subject to the Act and the Regulations constitute irreparable injury."