First Editions, Inc., a book dealer based in Texas, does business in all fifty states exclusively online. According to a decision of the United States Supreme Court, for an individual state to compel an out-of-state business to collect and remit state taxes, the business must have in that state

A. a substantial physical presence.
B. a potential marketing base.
C. an accessible Web site.
D. a party paid to solicit business for its products.


Answer: A

Business

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