In Complete Auto Transit the court determined eight criteria for determining whether a state can tax a nondomiciliary company.

Question

In Complete Auto Transit the court determined eight criteria for determining whether a state can tax a nondomiciliary company.

Quizplus · Accepted Answer

The Supreme Court determined four criteria for determining whether a state can tax a nondomiciliary: (1) sufficient connection or nexus exists, (2) may tax only a fair portion of the income, (3) cannot discriminate against nondomiciliary businesses, and (4) the tax must be fairly related to the services provided.

In Complete Auto Transit the Court Determined Eight Criteria for Determining