National Football League | Illinois | U.S. state | National Register of Historic Places | National Hockey League | Georgia (U.S. state) | São Paulo (state) | Secretary of State | Washington (U.S. state) | United States Department of Defense | state | England national football team | National Basketball Association | United States Department of State | National Science Foundation | National Geographic | Moscow State University | United States Secretary of State | United States Department of Justice | United States Department of Agriculture | National Trust | National Endowment for the Arts | National Geographic Society | Argentina national football team | National Trust for Places of Historic Interest or Natural Beauty | National Park Service | National League | Australian National University | Ohio State University | Michigan State University |
In National Bellas Hess, Inc. v. Department of Revenue of the State of Illinois and Quill Corp. v. North Dakota, the Court concluded that the Commerce Clause and Due Process Clause of the U.S. Constitution require that there be a nexus between the taxing state and the vendor of goods or services, in the form of a physical presence.