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) 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.
C) Spelled out four criteria for determining whether states may subject nondomiciliary companies to an income tax.
D) Defined solicitation for purposes of Public Law 86-272.

Question

Quizplus · Accepted Answer

The Supreme Court's holding in Quill reaffirmed the physical presence requirement for states to require out-of-state businesses to collect sales tax from in-state customers.

What Was the Supreme Court's Holding in Quill