Direct Marketing Association, The v. Huber
Filing
99
MOTION for Partial Summary Judgment Counts I and II (Commerce Clause) by Defendant Roxy Huber. (Attachments: # 1 Exhibit 1- Fox Decl. & Rep., # 2 Exhibit 2-1 IRS Tax Gap, # 3 Exhibit 2-2 IRS Tax Gap, # 4 Exhibit 2-3 IRS Tax Gap, # 5 Exhibit 2-4 IRS Tax Gap, # 6 Exhibit 2-5 IRS Tax Gap, # 7 Exhibit 2-6 IRS Tax Gap, # 8 Exhibit 2-7 IRS Tax Gap, # 9 Exhibit 2-8 IRS Tax Gap, # 10 Exhibit 3- Saliman Decl., # 11 Exhibit 4- Corjuo Decl., # 12 Exhibit 5- Gable Decl. & Rep., # 13 Exhibit 6- Barry Dep., # 14 Exhibit 7- Stevens Decl., # 15 Exhibit 8- Thompson Decl., # 16 Exhibit 9- Lichtenstein Decl. & Rep., # 17 Exhibit 10- Adler Dep.)(Snyder, Melanie)
Exh.8
Exh.8
Colorado Deptartment of Revenue
Guidelines for Colorado Use Tax, Online Filing
November 3, 2010
1
Submission Guidelines for Colorado Use Tax Online Filing
Non-collecting retailers submitting Colorado Use Tax information must include the following information:
• Customer account information, including each unique combination of billing/shipping data where purchases were shipped to
Colorado.
The submitted file must be:
• Sent to the Colorado Department of Revenue
• A plain text, comma-delimited computer file that follows the layout provided in the file CDOR_UseTaxLayout.txt published
on http://www.colorado.gov/revenue
Starting February 1, 2011, files may be uploaded directly to CDOR through a link that will be published on
http://www.colorado.gov/revenue
Files may also be burned to CD-ROMs and submitted.
Important guidelines:
1. The file format is comma delimited. Please do not add any extra commas or your file will be rejected.
2. Make sure all required fields (noted in the table below) contain valid data. Empty or blank required fields will cause your file
to be rejected.
Definition of Fields for Colorado Use Tax Online Filing
PARAMETER NAME
CustomerID
SIZE
20
BillingLName
25
REQUIRED
DESCRIPTION
Unique identifier for a customer account.
One customer account can have multiple
entries. Customer records will be grouped
by a unique customer ID chosen by the
retailer/vendor.
Last name of the customer
NOTES
Customer records are grouped by a unique
Customer ID. The Customer ID is chosen by
the retailer/vendor. It can be any unique
alphanumeric combination from 1 to 20
characters long.
D156
Exh.8, Exh.A
Colorado Deptartment of Revenue
Guidelines for Colorado Use Tax, Online Filing
November 3, 2010
2
PARAMETER NAME
SIZE
REQUIRED
BillingFName
25
BillingMI
BillingAddr1
1
25
BillingAddr2
25
BillingCity
25
BillingStateProvince
10
BillingPostalCode
25
ShippingLName
25
ShippingFName
25
ShippingMI
ShippingAddr1
1
25
ShippingAddr2
25
ShippingCity
25
ShippingState
2
ShippingPostalCode
25
TotalPurchasesforRecord
Maxi
mum
value:
99999
99999
.99
DESCRIPTION
First name of the customer
Middle initial of the customer
Street address of the customer (first line)
NOTES
One character with no period.
Street address of the customer (second
line)
City of the customer
State or Province of the customer
Postal Code of the customer
Last name of the person receiving the
purchase
First name of the person receiving the
purchase
MI of the person receiving the purchase
Street address of the person receiving the
purchase (first line)
Street address of the person receiving the
purchase (second line)
City of the person receiving the purchase
State of the person receiving the
purchase
Postal code of the person receiving the
purchase
Total customer purchases for the unique
billing/shipping address combination
associated with the customer account.
Please report only purchases shipped to
Colorado.
Purchase amounts should include two decimal
places and no commas (Example: 5000.00).
D157
Exh.8, Exh.A
Page 1 of 1
Layout Sample 1 Without Values
CustomerID,BillingLName,BillingFName,BillingMI,BillingAddr1,BillingAddr2,BillingCity,BillingStateProvince,BillingPostalCode,ShippingLName,ShippingFName,Shipping
CustomerID,BillingLName,BillingFName,BillingMI,BillingAddr1,BillingAddr2,BillingCity,BillingStateProvince,BillingPostalCode,ShippingLName,ShippingFName,Shipping
CustomerID,BillingLName,BillingFName,BillingMI,BillingAddr1,BillingAddr2,BillingCity,BillingStateProvince,BillingPostalCode,ShippingLName,ShippingFName,Shipping
Layout Sample 2 With Values
12A,Evnin,Josh,L,12
12A,Evnin,Josh,L,12
45C,Jones,John,A,23
45C,Jones,John,A,23
45C,Jones,John,A,23
Raggedy Ln,Apt 12,Denver,CO,80021,Evnin,Josh,L,12 Raggedy Ln,Apt12,Denver,CO,80021,450.23
Raggedy Ln,Apt 12,Denver,CO,80021,Evnin,Karen,A,314 Robin Pl,Unit 16,Evergreen,CO,80001,1233.32
Bindweed Blvd,,Lincoln,NE,68510,Jones,John,A,23 Bindweed Blvd,,Aurora,CO,80221,3600.34
Bindweed Blvd,,Lincoln,NE,68510,Jones,Fred,,1770 S Williams St,,Denver,CO,80210,200.45
Bindweed Blvd,,Lincoln,NE,68510,Jones,Wilma,,1223 Plebiscite Pl,Unit 203,Denver,CO,80210,17032.88
D158
Exh.8, Exh.B
http://www.colorado.gov/cs/Satellite?blobcol=urldata&blobheader=text%2Fplain&blobkey=id&blobtable... 11/9/2010
CustomerID
BillingLName
BillingFName
BillingMI
BillingAddr1
BillingAddr2
BillingCity
BillingStateProvince
BillingPostalCode
ShippingLName ShippingFName
ShippingMI
ShippingAddr1
ShippingAddr2
ShippingCity
ShippingState
ShippingPostalCode
TotalPurchasesforRecord
D159
Exh.8, Exh.C
Colorado Department of Revenue Use Tax Template – Instructions
1
Instructions for using the
Colorado Department of Revenue
Use Tax Template
1. Download the Use Tax Template (CO_UseTax_Template.xls) from
http://www.colorado.gov/revenue
2. The template can be opened in Microsoft Excel™ or with the freelyavailable OpenOffice (http://www.openoffice.org).
3. Once you have filled it in, simply save the filled in form in “CSV” format by
choosing the “Save As” option from the “File” menu in either Excel™ or
OpenOffice.
4. Please note: Files submitted to the Colorado Department of Revenue
must be comma-delimited text files, such as those created by saving
Excel™ or OpenOffice files as CSV (see figures 2 and 3). Files saved in
other formats supported by Excel™ and OpenOffice will not be accepted.
Figure 1. Filled-in form. (The image has been cropped. Columns continue to the right.)
D160
Exh.7, Exh.D
Colorado Department of Revenue Use Tax Template – Instructions
2
Figure 2. Using “Save As” in Microsoft Excel™ to save the file in CSV (Comma
delimited) format.
Figure 3. Using “Save As” in OpenOffice to save the file in CSV (Comma delimited)
format.
D161
Exh.7, Exh.D
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