Which of the following is not one of the Complete Auto Transit's criteria for whether a state can tax nondomiciliary companies?
A) Only a fair portion of income can be taxed.
B) Protected activities are exempt.
C) A sufficient connection exists.
D) Tax cannot discriminate against nondomiciliary businesses.

Question

Quizplus · Accepted Answer

The Complete Auto Transit criteria include the "fairly apportioned" requirement, sufficient connection or "nexus" with the state, non-discrimination against out-of-state businesses, and protection of interstate commerce. However, there is no mention of any exemption for "protected activities."

Which of the Following Is Not One of the Complete