TEI Comments on Proposed Colorado Doing Business Regulation

On October 6, 2009, TEI filed comments opposing Colorado's economic nexus regulation. TEI maintains that if the Proposed Regulation is not revised to require some physical presence in the State, it will violate controlling Commerce Clause jurisprudence and subject both taxpayers and the State to months, and even years, of uncertainty and expense.

TEI's comments were prepared under the aegis of its State and Local Tax Committee, whose chair is Cathleen Stevens of Brunswick Corporation. Contributing substantially to the development of TEI's comments was Linda Dickens of Texas Instruments, Inc., who serves as a Vice Chair of the committee. Daniel B. De Jong, TEI Tax Counsel, serves as legal staff liaison to the committee.

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