Direct Marketing Association v. Brohl, 575 U.S. 1 (2015), was a United States Supreme Court case in which the Court held that a lawsuit by the Direct Marketing Association trade group about a Colorado law regarding reporting the state's tax requirements to customers and to the Colorado Department of Revenue is not barred by the Tax Injunction Act.

This decision had allowed electronic business, including e-Commerce over the Internet, to grow greatly[citation needed], but had hurt states financially due to their inability to legally require out-of-state vendors to collect and remit sales taxes, and states struggled to get people to honestly report untaxed purchases on personal tax returns.

[5] A core facet of the Supreme Court's decision in Direct Marketing Ass'n came from Justice Anthony Kennedy's concurrence.

Kennedy specifically wrote about Quill's "tenuous nature", and the "serious, continuing injustice faced by Colorado and many other States" of being able to only collect sales taxes from brick-and-mortar stores, and offered "it is unwise to delay any longer a reconsideration of the Court's holding in Quill".

[2] This led to at least twenty states to develop so-called "kill Quill" legislation, forcing out-of-state vendors to collect state sales tax, as to provide a legal vehicle to bring to the Supreme Court for a formal review of Quill.