In the Complete Auto Transit case, the Supreme Court articulated a four-part test to determine if a state tax scheme unduly burdens interstate commerce. The first prong of the Complete Auto test requires a taxpayer to have nexus (i.e. a connection) with a state before it can impose its tax jurisdiction. In Quill Corp. v. … Continue reading Important Tax Cases: Quill Corp. v. North Dakota and the Physical Presence Rule for Sales Tax Collection
Copy and paste this URL into your WordPress site to embed
Copy and paste this code into your site to embed