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

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

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