Question
What was the Supreme Court's holding in Quill ? A) Defined solicitation for purposes of Public Law 86-272. B) Spelled out four criteria for determining
What was the Supreme Court's holding in
Quill
?
A)
Defined solicitation for purposes of Public Law 86-272.
B)
Spelled out four criteria for determining whether states may subject nondomiciliary
companies to an income tax.
C)
An out-of-state mail-order company did not have a sales tax collection responsibility because
it lacked physical presence.
D)
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.
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Andersons Business Law and the Legal Environment
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