Write-On, Inc. (Write-On) has regularly sold substantial amounts of office products to many customers in FLfor several
Question:
Write-On, Inc. (Write-On) has regularly sold substantial amounts of office products to many customers in FLfor several years. Write-On advertises its products in FL, using both print and broadcast media, and ships products to its Fl customers via common carrier. Write-On sales employees routinely travel to FL to visit potential customers, and Write-On maintains sufficient inventory at a warehouse in FL to meet its expected sales to Florida customers. Write-On has no other contacts with Florida.
Which prong of Complete Auto's 4-prong test is relevant in determining if Write-On's activities in FL are sufficient to support the imposition of a net income tax under the Commerce Clause?
A. Substantial nexus
B. Fair apportionment
C. Discrimination
D. Economic balkanization
International Marketing And Export Management
ISBN: 9781292016924
8th Edition
Authors: Gerald Albaum , Alexander Josiassen , Edwin Duerr