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