What Was the Supreme Court's Holding in National Bellas Hess

question 98

Multiple Choice

What was the Supreme Court's holding in National Bellas Hess?

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

---

Definitions:

Spitting

Ejecting saliva, fluid, or other substances from the mouth.

Immature Cell

A cell that has not yet developed the distinct characteristics or functions of its mature form, often found in early stages of development or in regenerative processes.

Germ Cell

A cell that is a precursor to gametes (sperm and eggs) and has the potential to pass genetic material to offspring.

Embryonic Cell

A cell derived from an embryo, capable of differentiating into various types of tissues and cells in the body.