In the Matter of Orvis Company, Inc., Respondent-Appellant v. Tax Appeals Tribunal of the State of New York…

Summary

The New York Court of Appeals held that the physical‑presence requirement under Quill is not a "substantial" nexus test and that both Orvis Company and Vermont Information Processing have sufficient nexus to satisfy New York’s use‑tax collection duty; the Orvis judgment was modified and remanded, while the Vermont Information Processing judgment was reversed and dismissed.