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 affirmed the Tax Appeals Tribunal's duty‑to‑collect use tax assessments against both Orvis Company, Inc. and Vermont Information Processing, Inc., holding that a vendor's physical presence need only be more than the slightest to satisfy the substantial‑nexus requirement, and remanded the Orvis case for further issues; the dissent argued that the vendors lacked a substantial nexus and the tax should be invalid.