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

question 83

Multiple Choice

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

• 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)Provided four criteria for determining whether states may subject nondomiciliary companies to an income tax.
• D)Defined solicitation for purposes of Public Law 86-272.

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Definitions:

Before

Prior to in time or order.

Dis-

A prefix indicating separation, removal, or negation.

Dislocate

To displace the bones of a joint, causing them to no longer be in their proper relation to each other.

Separate

To set or keep apart; to divide or segregate.