WGU C239 Topic 3 Questions | Questions with 100% Correct Answers | Verified | Latest Update

Use tax liability accrues in the state where purchased property will be used when the seller of the property is not required to collect sales tax. True False - True The state tax base is computed by making adjustments to federal taxable income. True False - True In Complete Auto Transit the court determined eight criteria for determining whether a state can tax a nondomiciliary company. True False - False The Supreme Court determined four criteria for determining whether a state can tax a nondomiciliary: (1) sufficient connection or nexus exists, (2) may tax only a fair portion of the income, (3) cannot discriminate against nondomiciliary businesses, and (4) the tax must be fairly related to the services provided.Which of the following law types is not a primary authority source?