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The Quill Decision Reaffirmed That Out-Of-State Businesses Must Have Physical

question 92

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The Quill decision reaffirmed that out-of-state businesses must have physical presence within a state before the state may require the collection of sales taxes from in-state customers.


Definitions:

Typical Time

Generally refers to the usual or average time taken for a specific event or activity to occur.

Atypical Time

An irregular or unusual time period or instance, often deviating from what is commonly expected or normal.

Cohort

Refers to a group of people banded together or treated as a group, often used in studies to examine common characteristics or outcomes within the group over time.

Normative Age-Graded

Influences or events that are typical or expected to occur in a specific age period, affecting the majority of individuals within a culture or society in similar ways.

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