Under the Due Process Clause, in order for a state to tax out-of-state individuals, there be a(n) ________ between a state and the person taxed.

Question

Quizplus · Accepted Answer

The correct term is "minimum contact," which refers to the requirement that there must be some minimum level of contact between the state and the person it seeks to tax, in order for the tax to comply with the Due Process Clause of the Constitution. This concept ensures that states do not overreach by taxing individuals who have little to no connection to the state.

Under the Due Process Clause, in Order for a State