What Was the Supreme Court's Holding in Complete Auto Transit

question 61

Multiple Choice

What was the Supreme Court's holding in Complete Auto Transit?

• A) 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.
• B) Provided four criteria for determining whether states may subject nondomiciliary companies to an income tax.
• C) Defined solicitation for purposes of Public Law 86-272.
• D) An out-of-state mail-order company did not have a sales tax collection responsibility because it lacked physical presence.

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Definitions:

Left Lymphatic Duct

A major lymphatic vessel that drains lymph from the lower body and left side of the upper body into the bloodstream.

Subclavian Vein

A major vein that receives blood from the arm through the axillary vein and runs under the collarbone (clavicle) to return blood to the heart.

Brachiocephalic

Pertaining to the brachiocephalic artery or vein, essential for transporting blood to the arms and head.

Teleconferencing

The use of telecommunications technology to hold meetings or discussions among participants in different locations.