Connecticut Supreme Court decision finding sales and use tax nexus for an out-of-state bookseller is denied review by the US Supreme Court

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On October 9, 2012, the US Supreme Court denied the taxpayer's petition for certiorari in Scholastic Book Clubs, Inc. v. Commissioner of Revenue Services, thus rendering the Connecticut Supreme Court decision final. Scholastic Book Clubs held that that an out-of-state bookseller was liable for sales and use tax because local school teachers, who distributed flyers, took orders, and delivered books, were the seller's in-state representatives creating substantial nexus under the Commerce Clause.



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