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

Question

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The Supreme Court's holding in Quill 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.

What Was the Supreme Court's Holding in Quill