Product Description
This digital document is an article from The Tax Adviser, published by American Institute of CPA's on October 1, 1992. The length of the article is 846 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.
From the supplier: The US Supreme court decided two cases in 1992 which help define the limits of state's ability to collect taxes on out-of-state businesses such as mail-order or firms that seek orders by solicitation. In Quill Corp v North Dakota, the mail-order company prevailed over an attempt to make them collect sales and use taxes. Wisconsin Department of Revenue v William Wrigley Jr Co resulted in the solicitation firm's loss because of sufficient evidence of business presence.
Citation Details
Title: Interstate tax nexus guidelines from the U.S. Supreme Court.
Author: Barry Gerber
Publication: The Tax Adviser (Magazine/Journal)
Date: October 1, 1992
Publisher: American Institute of CPA's
Volume: 23 Issue: n10 Page: 659(2)
Distributed by Thomson Gale








