Connecticut Supreme Court determines out-of-state bookseller is liable for sales and use tax

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The Connecticut Supreme Court overturned a trial court ruling, determining an out-of-state bookseller is liable for sales and use tax because local school teachers who distribute flyers, take orders and deliver books are the seller's in-state representatives with substantial nexus under the US Commerce Clause. Therefore, the bookseller owed the sales and use taxes that it failed to collect on its Connecticut sales for a 10 year period [Scholastic Book Clubs, Inc. v. Commissioner of Revenue Services, Connecticut Supreme Court (3/27/2012)].



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