{"argument_date":"2014-12-08T00:00:00Z","arguments":[{"argument_date":"2014-12-08T00:00:00Z","heading":"What happened at the argument","official_detail_url":"https://www.supremecourt.gov/oral_arguments/argument_transcript/2014","official_transcript_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-1032_2034.pdf","paragraphs":["Mr. Isaacson argued the injunction deprived Colorado of a legislative tool.","He stated this tool allows the state to assess and collect taxes.","Justice Scalia questioned how private parties can alter a statutory mandate to courts.","He asked if the state would seek to enjoin its own tax."],"reargument":false,"sequence":1,"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 10, lines 18-28","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-1032_2034.pdf","page_label":"file page 10, lines 18-28"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 23, lines 46-6","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-1032_2034.pdf","page_label":"file page 23, lines 46-6"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 22-20","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-1032_2034.pdf","page_label":"file page 3, lines 22-20"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 8-20","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-1032_2034.pdf","page_label":"file page 3, lines 8-20"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 5, lines 22-24","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-1032_2034.pdf","page_label":"file page 5, lines 22-24"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 5, lines 28-34","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-1032_2034.pdf","page_label":"file page 5, lines 28-34"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 5, lines 46-50","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-1032_2034.pdf","page_label":"file page 5, lines 46-50"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 6, lines 12-14","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-1032_2034.pdf","page_label":"file page 6, lines 12-14"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 6, lines 18-20","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-1032_2034.pdf","page_label":"file page 6, lines 18-20"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 6, lines 42-50","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-1032_2034.pdf","page_label":"file page 6, lines 42-50"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 32-40","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-1032_2034.pdf","page_label":"file page 7, lines 32-40"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 44-48","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-1032_2034.pdf","page_label":"file page 7, lines 44-48"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 8-16","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-1032_2034.pdf","page_label":"file page 7, lines 8-16"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 8, lines 24-46","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-1032_2034.pdf","page_label":"file page 8, lines 24-46"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 9, lines 24-46","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-1032_2034.pdf","page_label":"file page 9, lines 24-46"}]}],"caption":"Direct Marketing Assn. v. Brohl","case_history":[{"changed_at":"2026-08-29T20:06:23.510243Z","explanation":"An official oral-argument transcript was verified.","status":"argued"}],"case_status":"argued","dek":"Businesses argue a federal law blocks state tax collection mandates. Colorado claims the law allows such state actions.","dek_sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 23, lines 46-6","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-1032_2034.pdf","page_label":"file page 23, lines 46-6"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 22-20","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-1032_2034.pdf","page_label":"file page 3, lines 22-20"}],"dispositions":[],"latest_court_document_date":"2014-12-08T00:00:00Z","maturity":"official_transcript","official_detail_url":"https://www.supremecourt.gov/oral_arguments/argument_transcript/2014","official_disposition_urls":[],"official_docket_url":"https://www.supremecourt.gov/docket/docketfiles/html/public/13-1032.html","primary_docket":"13-1032","revisions":[{"correction_note":"Rewritten to the concise citizen-facing editorial standard.","created_at":"2026-08-30T20:06:25.569153Z","maturity":"official_transcript","revision_number":1},{"correction_note":"Migrated to the dated official Court activity contract without model use.","created_at":"2026-09-05T03:22:24Z","maturity":"official_transcript","revision_number":2}],"schema_version":"1.1","sections":[{"heading":"What this case is about","paragraphs":["The dispute centers on the Tax Injunction Act. the sides that brought the case claim the Act bars federal courts from enjoining state taxes. the opposing sides argue the Act permits states to require tax collection."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 23, lines 46-6","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-1032_2034.pdf","page_label":"file page 23, lines 46-6"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 22-20","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-1032_2034.pdf","page_label":"file page 3, lines 22-20"}]},{"heading":"How the case got here","paragraphs":["The Supreme Court heard oral argument in this case on December 8, 2014."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 8-20","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-1032_2034.pdf","page_label":"file page 3, lines 8-20"}]},{"heading":"What each side wants","paragraphs":["the sides that brought the case want the injunction to stand. They seek to stop Colorado from forcing them to collect taxes.","the opposing sides want the injunction lifted. They seek to enforce their state tax collection laws."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 23, lines 46-6","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-1032_2034.pdf","page_label":"file page 23, lines 46-6"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 22-20","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-1032_2034.pdf","page_label":"file page 3, lines 22-20"}]},{"heading":"What each side says","paragraphs":["the sides that brought the case argue the Tax Injunction Act prohibits federal courts from interfering with state tax systems.","the opposing sides argue the Tax Injunction Act does not bar states from requiring tax collection."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 23, lines 46-6","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-1032_2034.pdf","page_label":"file page 23, lines 46-6"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 22-20","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-1032_2034.pdf","page_label":"file page 3, lines 22-20"}]},{"heading":"What the justices asked","paragraphs":["Justice Scalia asked if states can grant federal courts power the Constitution denies them.","Justice Ginsburg asked if the Tax Injunction Act covers employer reporting requirements."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 10, lines 18-28","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-1032_2034.pdf","page_label":"file page 10, lines 18-28"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 5, lines 22-24","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-1032_2034.pdf","page_label":"file page 5, lines 22-24"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 5, lines 28-34","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-1032_2034.pdf","page_label":"file page 5, lines 28-34"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 5, lines 46-50","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-1032_2034.pdf","page_label":"file page 5, lines 46-50"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 6, lines 12-14","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-1032_2034.pdf","page_label":"file page 6, lines 12-14"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 6, lines 18-20","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-1032_2034.pdf","page_label":"file page 6, lines 18-20"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 6, lines 42-50","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-1032_2034.pdf","page_label":"file page 6, lines 42-50"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 32-40","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-1032_2034.pdf","page_label":"file page 7, lines 32-40"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 44-48","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-1032_2034.pdf","page_label":"file page 7, lines 44-48"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 8-16","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-1032_2034.pdf","page_label":"file page 7, lines 8-16"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 8, lines 24-46","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-1032_2034.pdf","page_label":"file page 8, lines 24-46"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 9, lines 24-46","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-1032_2034.pdf","page_label":"file page 9, lines 24-46"}]},{"heading":"Why it matters","paragraphs":["This case defines the boundary between state tax authority and federal judicial power. It determines whether states can compel out-of-state businesses to collect taxes. The outcome shapes how states enforce tax laws against remote sellers."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 23, lines 46-6","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-1032_2034.pdf","page_label":"file page 23, lines 46-6"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 22-20","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-1032_2034.pdf","page_label":"file page 3, lines 22-20"}]},{"heading":"What happens next","paragraphs":["This article currently covers the argument record. Use the official docket link for later case activity."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 10, lines 18-28","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-1032_2034.pdf","page_label":"file page 10, lines 18-28"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 8-20","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-1032_2034.pdf","page_label":"file page 3, lines 8-20"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 5, lines 22-24","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-1032_2034.pdf","page_label":"file page 5, lines 22-24"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 5, lines 28-34","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-1032_2034.pdf","page_label":"file page 5, lines 28-34"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 5, lines 46-50","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-1032_2034.pdf","page_label":"file page 5, lines 46-50"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 6, lines 12-14","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-1032_2034.pdf","page_label":"file page 6, lines 12-14"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 6, lines 18-20","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-1032_2034.pdf","page_label":"file page 6, lines 18-20"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 6, lines 42-50","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-1032_2034.pdf","page_label":"file page 6, lines 42-50"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 32-40","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-1032_2034.pdf","page_label":"file page 7, lines 32-40"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 44-48","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-1032_2034.pdf","page_label":"file page 7, lines 44-48"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 8-16","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-1032_2034.pdf","page_label":"file page 7, lines 8-16"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 8, lines 24-46","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-1032_2034.pdf","page_label":"file page 8, lines 24-46"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 9, lines 24-46","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-1032_2034.pdf","page_label":"file page 9, lines 24-46"}]}],"slug":"2014-13-1032-direct-marketing-assn-v-brohl","term":"2014","title":"Can states force out-of-state sellers to collect taxes?","title_sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 23, lines 46-6","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-1032_2034.pdf","page_label":"file page 23, lines 46-6"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 22-20","official_url":"https://www.supremecourt.gov/oral_arguments/argument_transcripts/2014/13-1032_2034.pdf","page_label":"file page 3, lines 22-20"}],"topics":[],"undated_disposition_date_fallback":null,"updated_at":"2026-09-05T03:22:24Z"}