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.