Rios Rios, Victor Rafael v. One Alliance Insurance Corporation

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• holding that a taxing jurisdiction may establish a nexus with a remote vendor only if the vendor is physically present in the jurisdiction
• concluding that a mail order business’s lack of any physical presence in the state precluded the state from collecting a use tax
• holding that a mail order business which had no physical presence in the state, except for mailings that it sent to the state, lacked a substantial nexus with the state so as to permit the state to collect a use tax
• noting that “our law in this area is something of a ‘quagmire’ ”
• declining to overrule previous rule because it ‘‘has engendered substantial reliance and has become part of the basic framework of a sizable industry’’
• declining to overrule previous rule because it \has engendered substantial reliance and has become part of the basic framework of a sizable industry\

Source: CourtListener parenthetical corpus (CC0).