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Economic nexus: A) May exist even though a firm has no physical presence in a state. B) Does not create taxing jurisdiction under the Commerce

Economic nexus:

A) May exist even though a firm has no physical presence in a state.

B) Does not create taxing jurisdiction under the Commerce Clause of the U.S. Constitution.

C) Requires a greater physical presence than traditional definitions of nexus.

D) Applies only to Internet business activities.

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