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.
Scholastic Book Clubs, Inc. v. Commissioner of Revenue Services
Connecticut Supreme Court
March 31, 2012
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