N.M. Taxation & Revenue Dep't v. Barnesandnoble.com, L.L.C.

Summary

The New Mexico Supreme Court affirmed the Court of Appeals, holding that Barnes & Noble’s New Mexico stores performed activities sufficiently associated with Barnesandnoble.com’s ability to market its online sales, creating a substantial nexus that permits the state to impose gross receipts tax without violating the dormant Commerce Clause.