What was the Supreme Court's holding in Complete Auto Transit? Multiple Choice An out-of-state mat-order company did not have a sales tax collection responsibility because it lacked physical presence Reaffirmed that an out-of-state business must have physical presence in the state before the state may require the business to collect sales tax from in-state customers. Provided four criteria for determining whether states may subject nondomiciliary companies to an income tax. Defined solicitation for purposes of Public Law 86.272