Multi-State Taxability of Income/Nexus & Federal Restrictions on Taxing Out-of-State Vendors

1. 15 U.S.C. § 381
   • http://web2.westlaw.com/find/default.wl?findcite=15+U.S.C.+%A7+381&RS=WLW2.61&
     VR=2.0&SV=Split&FN=_top&MT=Westlaw&findgo.x=13&findgo.y=9
     OR
   • http://www.lexis.com/research/xlink?searchtype=lxe&search=15%20U.S.C.%20Section%20381

   
    

2. Wisconsin Dept. of Revenue v. William Wrigley, Jr., Co., 112 S.Ct. 2447 (1992)
   • http://web2.westlaw.com/find/default.wl?findcite=112+S.+Ct.+2447+%281992%29&RS=
     WLW2.61&VR=2.0&SV=Split&FN=_top&MT=Westlaw&findgo.x=10&findgo.y=8
     OR
   • http://www.lexis.com/research/xlink?searchtype=lxe&search=112%20S.Ct.%202447

   
    

3. State Tax Immunity and "Solicitation of Orders":
   Wisconsin Department of Revenue v. William Wrigley, Jr., CO.,
   Michael R. Thornton, 46 Tax Law. 531 (1993)
   • http://web2.westlaw.com/find/default.wl?findcite=46+TAXL+531&RS=WLW2.61&
     VR=2.0&SV=Split&FN=_top&MT=Westlaw&findgo.x=7&findgo.y=13
     OR
   • http://www.lexis.com/research/xlink?searchtype=lxe&search=46%20Tax%20Law.%20531