Colorado's new sales tax law

This bill was a bit longer than the quote here, but this is the part most pertinent to Amazon and other online retailers.

39-26-102. Definitions. As used in this article, unless the context
otherwise requires:
(3) "Doing business in this state" means the selling, leasing, or
delivering in this state, or any activity in this state in connection with the
selling, leasing, or delivering in this state, of tangible personal property by
a retail sale as defined in this section, for use, storage, distribution, or
consumption within this state. This term includes, but shall not be limited
to, the following acts or methods of transacting business:
NOTE: This bill has been prepared for the signature of the appropriate legislative
officers and the Governor. To determine whether the Governor has signed the bill
or taken other action on it, please consult the legislative status sheet, the legislative
history, or the Session Laws.
________
Capital letters indicate new material added to existing statutes; dashes through words indicate
deletions from existing statutes and such material not part of act.
(b) (I) The soliciting, either by direct representatives, indirect
representatives, manufacturers' agents, or by distribution of catalogues or
other advertising, or by use of any communication media, or by use of the
newspaper, radio, or television advertising media, or by any other means
whatsoever, of business from persons residing in this state and by reason
thereof receiving orders from, or selling or leasing tangible personal
property to, such persons residing in this state for use, consumption,
distribution, and storage for use or consumption in this state.
(II) COMMENCING MARCH 1, 2010, IF A RETAILER THAT DOES NOT
COLLECT COLORADO SALES TAX IS PART OF A CONTROLLED GROUP OF
CORPORATIONS, AND THAT CONTROLLED GROUP HAS A COMPONENT MEMBER
THAT IS A RETAILER WITH PHYSICAL PRESENCE IN THIS STATE, THE RETAILER
THAT DOES NOT COLLECT COLORADO SALES TAX IS PRESUMED TO BE DOING
BUSINESS IN THIS STATE. FOR PURPOSES OF THIS SUBPARAGRAPH (II),
"CONTROLLED GROUP OF CORPORATIONS" HAS THE SAME MEANING AS SET
FORTH IN SECTION 1563 (a) OF THE FEDERAL "INTERNAL REVENUE CODE OF
1986", AS AMENDED, AND "COMPONENT MEMBER" HAS THE SAME MEANING
AS SET FORTH IN SECTION 1563 (b) OF THE FEDERAL "INTERNAL REVENUE
CODE OF 1986", AS AMENDED. THIS PRESUMPTION MAY BE REBUTTED BY
PROOF THAT DURING THE CALENDAR YEAR IN QUESTION, THE COMPONENT
MEMBER THAT IS A RETAILER WITH PHYSICAL PRESENCE IN THIS STATE DID
NOT ENGAGE IN ANY CONSTITUTIONALLY SUFFICIENT SOLICITATION IN THIS
STATE ON BEHALF OF THE RETAILER THAT DOES NOT COLLECT COLORADO
SALES TAX.
(8) "Retailer" or "vendor" means a person doing a retail business IN
THIS STATE, known to the trade and public as such, and selling to the user
or consumer, and not for resale.
SECTION 2. 39-21-112, Colorado Revised Statutes, is amended
BY THE ADDITION OF A NEW SUBSECTION to read:
39-21-112. Duties and powers of executive director. (3.5) (a) IF
ANY RETAILER THAT DOES NOT COLLECT COLORADO SALES TAX REFUSES
VOLUNTARILY TO FURNISH ANY OF THE INFORMATION SPECIFIED IN
SUBSECTION (1) OF THIS SECTION WHEN REQUESTED BY THE EXECUTIVE
DIRECTOR OF THE DEPARTMENT OF REVENUE OR HIS OR HER EMPLOYEE,
AGENT, OR REPRESENTATIVE, THE EXECUTIVE DIRECTOR, BY SUBPOENA
ISSUED UNDER THE EXECUTIVE DIRECTOR'S HAND, MAY REQUIRE THE
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ATTENDANCE OF THE RETAILER AND THE PRODUCTION BY HIM OR HER OF
ANY OF THE FOREGOING INFORMATION IN THE RETAILER'S POSSESSION AND
MAY ADMINISTER AN OATH TO HIM OR HER AND TAKE HIS OR HER
TESTIMONY. IF THE RETAILER FAILS OR REFUSES TO RESPOND TO SAID
SUBPOENA AND GIVE TESTIMONY, THE EXECUTIVE DIRECTOR MAY APPLY TO
ANY JUDGE OF THE DISTRICT COURT OF THE STATE OF COLORADO TO
ENFORCE SUCH SUBPOENA BY ANY APPROPRIATE ORDER, INCLUDING, IF
APPROPRIATE, AN ATTACHMENT AGAINST THE RETAILER AS FOR CONTEMPT,
AND UPON HEARING, SAID JUDGE HAS, FOR THE PURPOSE OF ENFORCING
OBEDIENCE TO THE REQUIREMENTS OF SAID SUBPOENA, POWER TO MAKE
SUCH ORDER AS, IN HIS OR HER DISCRETION, HE OR SHE DEEMS CONSISTENT
WITH THE LAW FOR PUNISHMENT OF CONTEMPTS.
(b) FOR PURPOSES OF THIS SUBSECTION (3.5), "RETAILER" SHALL
HAVE THE SAME MEANING AS SET FORTH IN SECTION 39-26-102 (8).
(c) (I) EACH RETAILER THAT DOES NOT COLLECT COLORADO SALES
TAX SHALL NOTIFY COLORADO PURCHASERS THAT SALES OR USE TAX IS DUE
ON CERTAIN PURCHASES MADE FROM THE RETAILER AND THAT THE STATE OF
COLORADO REQUIRES THE PURCHASER TO FILE A SALES OR USE TAX RETURN.
(II) FAILURE TO PROVIDE THE NOTICE REQUIRED IN SUBPARAGRAPH
(I) OF THIS PARAGRAPH (c) SHALL SUBJECT THE RETAILER TO A PENALTY OF
FIVE DOLLARS FOR EACH SUCH FAILURE, UNLESS THE RETAILER SHOWS
REASONABLE CAUSE FOR SUCH FAILURE.
(d) (I) (A) EACH RETAILER THAT DOES NOT COLLECT COLORADO
SALES TAX SHALL SEND NOTIFICATION TO ALL COLORADO PURCHASERS BY
JANUARY 31 OF EACH YEAR SHOWING SUCH INFORMATION AS THE
COLORADO DEPARTMENT OF REVENUE SHALL REQUIRE BY RULE AND THE
TOTAL AMOUNT PAID BY THE PURCHASER FOR COLORADO PURCHASES MADE
FROM THE RETAILER IN THE PREVIOUS CALENDAR YEAR. SUCH NOTIFICATION SHALL INCLUDE, IF AVAILABLE, THE DATES OF PURCHASES, THE AMOUNTS OF EACH PURCHASE, AND THE CATEGORY OF THE PURCHASE, INCLUDING, IF KNOWN BY THE RETAILER, WHETHER THE PURCHASE IS EXEMPT OR NOT EXEMPT FROM TAXATION. THE NOTIFICATION SHALL STATE THAT THE STATE OF COLORADO REQUIRES A SALES OR USE TAX RETURN TO BE FILED AND SALES OR USE TAX PAID ON CERTAIN COLORADO PURCHASES MADE BY THE PURCHASER FROM THE RETAILER.

 This last paragraph, to me seems to be aimed at browbeating the retailer with such cumbersome rules in order to prove that no sales tax should be collected that (it is hoped) they will lie down and acquiesce so they can keep their business alive.  I don't know if this bill is or is not constitutional (Amazon maintains it is not), but just from reading the language of the bill it seems like the expectations of the state legislators are still not cut and dried and easy to understand.  Hmmm, taking a few lessons from the IRS?