SALT Report 1926 – The U.S. Supreme Court has denied a request to review a decision made by the Tennessee Court of Appeals that found the book selling activities of Tennessee teachers sufficient to create nexus. Specifically noted was that the bookseller’s activities in the state were not limited to common carriers or the postal service. Instead, the Bookseller relied on Tennessee schools and teachers to distribute the sales information to their students, collect orders and payments from their students, and submit the orders and payments to the Bookseller.
Ultimately, the Tennessee Court of Appeals determined that the teachers carried out substantial activities in the state on the Bookseller’s behalf. Therefore, the Bookseller’s connections with the state were deemed sufficient to establish nexus.
As previously reported in SALT Report 1788, the U.S. Supreme Court has also denied a review of the Bookseller’s case in Connecticut.
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