Closely Held Busi Ness

SUPREME COURT OF THE UNITED STATES

North Dakota, 504 U. S. 298, South Dakota may not require a busi-ness that has no physical presence in the State to collect its sales tax. Consumer compliance rates are notoriously low, however, and it is estimated that Bellas Hess and Quill cause South Dakota to lose be-tween $48 and $58 million annually. Concerned about the erosion of

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