Chapter 23-13

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Unformatted text preview: 72. Mahre, Incorporated, a New York corporation, runs ski tours in a several states. Mahre also has a New York retail store and an Internet store which ships to out of state customers. The ski tours operate in Maine, New Hampshire, and Vermont where Mahre has employees and owns and uses tangible personal property. Mahre has real property only in New York. Mahre has the following sales: Assume the following tax rates: Alaska (6.6 percent), Colorado (7.75 percent), Maine (8.5 percent), New Hampshire (6.75 percent), New York (8 percent), and Vermont (5 percent). How much sales and use tax must Mahre collect and remit? A. $12,190 B. $14,543 C. $26,733 D. $61,289 73. What was the Supreme Court's holding in Complete Auto Transit? A. An out-of-state mail-order company did not have a sales tax collection responsibility because it lacked physical presence. B. Reaffirmed that an out-of-state business must have physical presence in the state before the state may require the business to collect sales tax from in-state customers. C. Spelled out four criteria for determining whether states may subject nondomiciliary companies to an income tax. D. Defined solicitation for purposes of Public Law 86-272. ...
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