Connecticut school teachers participating in Scholastic Book Club, Inc.'s programs act as the company's 'representative[s]' within the meaning of C.G.S. §12-407(a)(15)(A)(iv) and provide the substantial nexus required under the commerce clause of the federal constitution to permit the imposition of sales and use taxes on the Missouri corporation.
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Scholastic Book Clubs, Inc. v. Commissioner of Revenue Services
Connecticut Supreme Court
March 31, 2012
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