id	sid	tid	token	lemma	pos
ftr-319	1	1	florida	florida	PROPN
ftr-319	1	2	tax	tax	PROPN
ftr-319	1	3	review	review	PROPN
ftr-319	1	4	florida	florida	PROPN
ftr-319	1	5	tax	tax	NOUN
ftr-319	1	6	review	review	NOUN
ftr-319	1	7	volume	volume	NOUN
ftr-319	1	8	13	13	NUM
ftr-319	1	9	2012	2012	NUM
ftr-319	1	10	number	number	NOUN
ftr-319	1	11	4	4	NUM
ftr-319	1	12	157	157	NUM
ftr-319	1	13	the	the	DET
ftr-319	1	14	illusory	illusory	ADJ
ftr-319	1	15	promise	promise	NOUN
ftr-319	1	16	of	of	ADP
ftr-319	1	17	economic	economic	ADJ
ftr-319	1	18	nexus	nexus	NOUN
ftr-319	1	19	by	by	ADP
ftr-319	1	20	adam	adam	PROPN
ftr-319	1	21	b.	b.	PROPN
ftr-319	1	22	thimmesch	thimmesch	PROPN
ftr-319	1	23	*	*	PROPN
ftr-319	2	1	abstract	abstract	ADJ
ftr-319	2	2	the	the	DET
ftr-319	2	3	economic	economic	ADJ
ftr-319	2	4	nexus	nexus	NOUN
ftr-319	2	5	standard	standard	NOUN
ftr-319	2	6	has	have	AUX
ftr-319	2	7	gained	gain	VERB
ftr-319	2	8	significant	significant	ADJ
ftr-319	2	9	support	support	NOUN
ftr-319	2	10	during	during	ADP
ftr-319	2	11	the	the	DET
ftr-319	2	12	last	last	ADJ
ftr-319	2	13	decade	decade	NOUN
ftr-319	2	14	as	as	SCONJ
ftr-319	2	15	the	the	DET
ftr-319	2	16	proper	proper	ADJ
ftr-319	2	17	standard	standard	NOUN
ftr-319	2	18	for	for	ADP
ftr-319	2	19	determining	determine	VERB
ftr-319	2	20	the	the	DET
ftr-319	2	21	scope	scope	NOUN
ftr-319	2	22	of	of	ADP
ftr-319	2	23	states	state	NOUN
ftr-319	2	24	’	'	PUNCT
ftr-319	2	25	taxing	tax	VERB
ftr-319	2	26	powers	power	NOUN
ftr-319	2	27	under	under	ADP
ftr-319	2	28	the	the	DET
ftr-319	2	29	dormant	dormant	PROPN
ftr-319	2	30	commerce	commerce	PROPN
ftr-319	2	31	clause	clause	NOUN
ftr-319	2	32	.	.	PUNCT
ftr-319	3	1	unfortunately	unfortunately	ADV
ftr-319	3	2	,	,	PUNCT
ftr-319	3	3	however	however	ADV
ftr-319	3	4	,	,	PUNCT
ftr-319	3	5	despite	despite	SCONJ
ftr-319	3	6	the	the	DET
ftr-319	3	7	widespread	widespread	ADJ
ftr-319	3	8	acceptance	acceptance	NOUN
ftr-319	3	9	of	of	ADP
ftr-319	3	10	that	that	DET
ftr-319	3	11	standard	standard	NOUN
ftr-319	3	12	in	in	ADP
ftr-319	3	13	the	the	DET
ftr-319	3	14	abstract	abstract	NOUN
ftr-319	3	15	,	,	PUNCT
ftr-319	3	16	there	there	PRON
ftr-319	3	17	is	be	VERB
ftr-319	3	18	no	no	DET
ftr-319	3	19	uniform	uniform	ADJ
ftr-319	3	20	understanding	understanding	NOUN
ftr-319	3	21	of	of	ADP
ftr-319	3	22	what	what	PRON
ftr-319	3	23	economic	economic	ADJ
ftr-319	3	24	nexus	nexus	NOUN
ftr-319	3	25	actually	actually	ADV
ftr-319	3	26	means	mean	VERB
ftr-319	3	27	.	.	PUNCT
ftr-319	4	1	state	state	NOUN
ftr-319	4	2	courts	court	NOUN
ftr-319	4	3	that	that	PRON
ftr-319	4	4	have	have	AUX
ftr-319	4	5	adopted	adopt	VERB
ftr-319	4	6	that	that	DET
ftr-319	4	7	standard	standard	NOUN
ftr-319	4	8	have	have	AUX
ftr-319	4	9	generally	generally	ADV
ftr-319	4	10	failed	fail	VERB
ftr-319	4	11	to	to	PART
ftr-319	4	12	explain	explain	VERB
ftr-319	4	13	its	its	PRON
ftr-319	4	14	parameters	parameter	NOUN
ftr-319	4	15	,	,	PUNCT
ftr-319	4	16	and	and	CCONJ
ftr-319	4	17	those	those	DET
ftr-319	4	18	few	few	ADJ
ftr-319	4	19	courts	court	NOUN
ftr-319	4	20	that	that	PRON
ftr-319	4	21	have	have	AUX
ftr-319	4	22	actually	actually	ADV
ftr-319	4	23	addressed	address	VERB
ftr-319	4	24	the	the	DET
ftr-319	4	25	scope	scope	NOUN
ftr-319	4	26	of	of	ADP
ftr-319	4	27	economic	economic	ADJ
ftr-319	4	28	nexus	nexus	NOUN
ftr-319	4	29	have	have	AUX
ftr-319	4	30	adopted	adopt	VERB
ftr-319	4	31	artificially	artificially	ADV
ftr-319	4	32	high	high	ADJ
ftr-319	4	33	standards	standard	NOUN
ftr-319	4	34	that	that	PRON
ftr-319	4	35	severely	severely	ADV
ftr-319	4	36	restrict	restrict	VERB
ftr-319	4	37	its	its	PRON
ftr-319	4	38	reach	reach	NOUN
ftr-319	4	39	.	.	PUNCT
ftr-319	5	1	actions	action	NOUN
ftr-319	5	2	by	by	ADP
ftr-319	5	3	state	state	NOUN
ftr-319	5	4	legislatures	legislature	NOUN
ftr-319	5	5	and	and	CCONJ
ftr-319	5	6	revenue	revenue	NOUN
ftr-319	5	7	authorities	authority	NOUN
ftr-319	5	8	have	have	AUX
ftr-319	5	9	been	be	AUX
ftr-319	5	10	much	much	ADV
ftr-319	5	11	the	the	DET
ftr-319	5	12	same	same	ADJ
ftr-319	5	13	.	.	PUNCT
ftr-319	6	1	uncertainty	uncertainty	NOUN
ftr-319	6	2	reigns	reign	VERB
ftr-319	6	3	,	,	PUNCT
ftr-319	6	4	yet	yet	CCONJ
ftr-319	6	5	those	those	DET
ftr-319	6	6	disparate	disparate	ADJ
ftr-319	6	7	approaches	approach	NOUN
ftr-319	6	8	to	to	ADP
ftr-319	6	9	the	the	DET
ftr-319	6	10	same	same	ADJ
ftr-319	6	11	constitutional	constitutional	ADJ
ftr-319	6	12	standard	standard	NOUN
ftr-319	6	13	have	have	VERB
ftr-319	6	14	yet	yet	ADV
ftr-319	6	15	to	to	PART
ftr-319	6	16	receive	receive	VERB
ftr-319	6	17	scholarly	scholarly	ADJ
ftr-319	6	18	attention	attention	NOUN
ftr-319	6	19	.	.	PUNCT
ftr-319	7	1	this	this	DET
ftr-319	7	2	article	article	NOUN
ftr-319	7	3	seeks	seek	VERB
ftr-319	7	4	to	to	PART
ftr-319	7	5	fill	fill	VERB
ftr-319	7	6	that	that	DET
ftr-319	7	7	void	void	NOUN
ftr-319	7	8	by	by	ADP
ftr-319	7	9	analyzing	analyze	VERB
ftr-319	7	10	state	state	NOUN
ftr-319	7	11	actions	action	NOUN
ftr-319	7	12	in	in	ADP
ftr-319	7	13	this	this	DET
ftr-319	7	14	area	area	NOUN
ftr-319	7	15	and	and	CCONJ
ftr-319	7	16	by	by	ADP
ftr-319	7	17	evaluating	evaluate	VERB
ftr-319	7	18	how	how	SCONJ
ftr-319	7	19	states	state	NOUN
ftr-319	7	20	’	'	PUNCT
ftr-319	7	21	different	different	ADJ
ftr-319	7	22	formulations	formulation	NOUN
ftr-319	7	23	for	for	ADP
ftr-319	7	24	economic	economic	ADJ
ftr-319	7	25	nexus	nexus	NOUN
ftr-319	7	26	will	will	AUX
ftr-319	7	27	likely	likely	ADV
ftr-319	7	28	develop	develop	VERB
ftr-319	7	29	over	over	ADP
ftr-319	7	30	time	time	NOUN
ftr-319	7	31	.	.	PUNCT
ftr-319	8	1	such	such	DET
ftr-319	8	2	an	an	DET
ftr-319	8	3	analysis	analysis	NOUN
ftr-319	8	4	shows	show	VERB
ftr-319	8	5	that	that	SCONJ
ftr-319	8	6	states	state	NOUN
ftr-319	8	7	’	'	PUNCT
ftr-319	8	8	economic	economic	ADJ
ftr-319	8	9	nexus	nexus	NOUN
ftr-319	8	10	formulations	formulation	NOUN
ftr-319	8	11	have	have	VERB
ftr-319	8	12	little	little	ADJ
ftr-319	8	13	theoretical	theoretical	ADJ
ftr-319	8	14	or	or	CCONJ
ftr-319	8	15	jurisprudential	jurisprudential	ADJ
ftr-319	8	16	grounding	grounding	NOUN
ftr-319	8	17	and	and	CCONJ
ftr-319	8	18	will	will	AUX
ftr-319	8	19	necessarily	necessarily	ADV
ftr-319	8	20	change	change	VERB
ftr-319	8	21	and	and	CCONJ
ftr-319	8	22	deteriorate	deteriorate	VERB
ftr-319	8	23	over	over	ADP
ftr-319	8	24	time	time	NOUN
ftr-319	8	25	.	.	PUNCT
ftr-319	9	1	as	as	ADP
ftr-319	9	2	a	a	DET
ftr-319	9	3	result	result	NOUN
ftr-319	9	4	,	,	PUNCT
ftr-319	9	5	states	state	NOUN
ftr-319	9	6	’	'	PUNCT
ftr-319	9	7	actions	action	NOUN
ftr-319	9	8	in	in	ADP
ftr-319	9	9	this	this	DET
ftr-319	9	10	area	area	NOUN
ftr-319	9	11	will	will	AUX
ftr-319	9	12	be	be	AUX
ftr-319	9	13	non	non	ADJ
ftr-319	9	14	-	-	ADJ
ftr-319	9	15	uniform	uniform	ADJ
ftr-319	9	16	and	and	CCONJ
ftr-319	9	17	will	will	AUX
ftr-319	9	18	maintain	maintain	VERB
ftr-319	9	19	the	the	DET
ftr-319	9	20	significant	significant	ADJ
ftr-319	9	21	uncertainty	uncertainty	NOUN
ftr-319	9	22	that	that	PRON
ftr-319	9	23	currently	currently	ADV
ftr-319	9	24	exists	exist	VERB
ftr-319	9	25	.	.	PUNCT
ftr-319	10	1	federal	federal	ADJ
ftr-319	10	2	attention	attention	NOUN
ftr-319	10	3	to	to	ADP
ftr-319	10	4	economic	economic	ADJ
ftr-319	10	5	nexus	nexus	NOUN
ftr-319	10	6	is	be	AUX
ftr-319	10	7	thus	thus	ADV
ftr-319	10	8	warranted	warrant	VERB
ftr-319	10	9	to	to	PART
ftr-319	10	10	prevent	prevent	VERB
ftr-319	10	11	state	state	NOUN
ftr-319	10	12	actions	action	NOUN
ftr-319	10	13	from	from	ADP
ftr-319	10	14	undermining	undermine	VERB
ftr-319	10	15	the	the	DET
ftr-319	10	16	goals	goal	NOUN
ftr-319	10	17	of	of	ADP
ftr-319	10	18	the	the	DET
ftr-319	10	19	dormant	dormant	PROPN
ftr-319	10	20	commerce	commerce	PROPN
ftr-319	10	21	clause	clause	NOUN
ftr-319	10	22	.	.	PUNCT
ftr-319	11	1	this	this	DET
ftr-319	11	2	article	article	NOUN
ftr-319	11	3	analyzes	analyze	VERB
ftr-319	11	4	several	several	ADJ
ftr-319	11	5	potential	potential	ADJ
ftr-319	11	6	federal	federal	ADJ
ftr-319	11	7	responses	response	NOUN
ftr-319	11	8	and	and	CCONJ
ftr-319	11	9	concludes	conclude	VERB
ftr-319	11	10	that	that	SCONJ
ftr-319	11	11	congress	congress	PROPN
ftr-319	11	12	should	should	AUX
ftr-319	11	13	intervene	intervene	VERB
ftr-319	11	14	and	and	CCONJ
ftr-319	11	15	adopt	adopt	VERB
ftr-319	11	16	a	a	DET
ftr-319	11	17	federal	federal	ADJ
ftr-319	11	18	factor	factor	NOUN
ftr-319	11	19	nexus	nexus	NOUN
ftr-319	11	20	standard	standard	NOUN
ftr-319	11	21	based	base	VERB
ftr-319	11	22	on	on	ADP
ftr-319	11	23	the	the	DET
ftr-319	11	24	multistate	multistate	NOUN
ftr-319	11	25	tax	tax	PROPN
ftr-319	11	26	commission	commission	PROPN
ftr-319	11	27	’s	’s	PART
ftr-319	11	28	model	model	NOUN
ftr-319	11	29	formulation	formulation	NOUN
ftr-319	11	30	.	.	PUNCT
ftr-319	12	1	i.	i.	PROPN
ftr-319	12	2	introduction	introduction	NOUN
ftr-319	12	3	.............................................................................	.............................................................................	PUNCT
ftr-319	12	4	158	158	NUM
ftr-319	12	5	ii	ii	NOUN
ftr-319	12	6	.	.	PUNCT
ftr-319	13	1	the	the	DET
ftr-319	13	2	history	history	NOUN
ftr-319	13	3	of	of	ADP
ftr-319	13	4	economic	economic	ADJ
ftr-319	13	5	nexus	nexus	NOUN
ftr-319	13	6	..........................................	..........................................	PUNCT
ftr-319	14	1	161	161	NUM
ftr-319	14	2	*	*	PUNCT
ftr-319	14	3	assistant	assistant	NOUN
ftr-319	14	4	professor	professor	NOUN
ftr-319	14	5	of	of	ADP
ftr-319	14	6	law	law	NOUN
ftr-319	14	7	,	,	PUNCT
ftr-319	14	8	university	university	PROPN
ftr-319	14	9	of	of	ADP
ftr-319	14	10	nebraska	nebraska	PROPN
ftr-319	14	11	college	college	PROPN
ftr-319	14	12	of	of	ADP
ftr-319	14	13	law	law	NOUN
ftr-319	14	14	.	.	PUNCT
ftr-319	15	1	i	i	PRON
ftr-319	15	2	want	want	VERB
ftr-319	15	3	to	to	PART
ftr-319	15	4	thank	thank	VERB
ftr-319	15	5	steve	steve	PROPN
ftr-319	15	6	bradford	bradford	PROPN
ftr-319	15	7	,	,	PUNCT
ftr-319	15	8	brian	brian	PROPN
ftr-319	15	9	lepard	lepard	PROPN
ftr-319	15	10	,	,	PUNCT
ftr-319	15	11	bill	bill	PROPN
ftr-319	15	12	lyons	lyons	PROPN
ftr-319	15	13	,	,	PUNCT
ftr-319	15	14	and	and	CCONJ
ftr-319	15	15	richard	richard	PROPN
ftr-319	15	16	moberly	moberly	PROPN
ftr-319	15	17	for	for	ADP
ftr-319	15	18	their	their	PRON
ftr-319	15	19	review	review	NOUN
ftr-319	15	20	and	and	CCONJ
ftr-319	15	21	comments	comment	NOUN
ftr-319	15	22	on	on	ADP
ftr-319	15	23	prior	prior	ADJ
ftr-319	15	24	drafts	draft	NOUN
ftr-319	15	25	.	.	PUNCT
ftr-319	16	1	all	all	DET
ftr-319	16	2	errors	error	NOUN
ftr-319	16	3	and	and	CCONJ
ftr-319	16	4	omissions	omission	NOUN
ftr-319	16	5	are	be	AUX
ftr-319	16	6	my	my	PRON
ftr-319	16	7	own	own	ADJ
ftr-319	16	8	.	.	PUNCT
ftr-319	17	1	158	158	NUM
ftr-319	17	2	florida	florida	PROPN
ftr-319	17	3	tax	tax	NOUN
ftr-319	17	4	review	review	NOUN
ftr-319	17	5	[	[	X
ftr-319	17	6	vol	vol	NOUN
ftr-319	17	7	.	.	PUNCT
ftr-319	18	1	13:4	13:4	NUM
ftr-319	18	2	a.	a.	NOUN
ftr-319	18	3	conceptual	conceptual	ADJ
ftr-319	18	4	and	and	CCONJ
ftr-319	18	5	jurisprudential	jurisprudential	ADJ
ftr-319	18	6	introduction	introduction	NOUN
ftr-319	18	7	to	to	ADP
ftr-319	18	8	economic	economic	ADJ
ftr-319	18	9	nexus	nexus	NOUN
ftr-319	18	10	................................................................	................................................................	PUNCT
ftr-319	19	1	166	166	NUM
ftr-319	19	2	b.	b.	PROPN
ftr-319	19	3	economic	economic	PROPN
ftr-319	19	4	nexus	nexus	NOUN
ftr-319	19	5	as	as	SCONJ
ftr-319	19	6	adopted	adopt	VERB
ftr-319	19	7	by	by	ADP
ftr-319	19	8	state	state	NOUN
ftr-319	19	9	courts	court	NOUN
ftr-319	19	10	...................	...................	PUNCT
ftr-319	19	11	173	173	NUM
ftr-319	19	12	c.	c.	PROPN
ftr-319	19	13	state	state	PROPN
ftr-319	19	14	economic	economic	PROPN
ftr-319	19	15	nexus	nexus	NOUN
ftr-319	19	16	legislation	legislation	NOUN
ftr-319	19	17	....................................	....................................	PUNCT
ftr-319	19	18	181	181	NUM
ftr-319	19	19	iii	iii	NOUN
ftr-319	19	20	.	.	PUNCT
ftr-319	20	1	evaluating	evaluate	VERB
ftr-319	20	2	state	state	NOUN
ftr-319	20	3	economic	economic	ADJ
ftr-319	20	4	nexus	nexus	NOUN
ftr-319	20	5	formulations	formulation	NOUN
ftr-319	20	6	........	........	PUNCT
ftr-319	21	1	187	187	NUM
ftr-319	21	2	a.	a.	NOUN
ftr-319	21	3	the	the	DET
ftr-319	21	4	future	future	NOUN
ftr-319	21	5	of	of	ADP
ftr-319	21	6	qualitative	qualitative	ADJ
ftr-319	21	7	economic	economic	ADJ
ftr-319	21	8	nexus	nexus	NOUN
ftr-319	21	9	......................	......................	PUNCT
ftr-319	22	1	188	188	NUM
ftr-319	22	2	b.	b.	NOUN
ftr-319	22	3	the	the	DET
ftr-319	22	4	future	future	NOUN
ftr-319	22	5	of	of	ADP
ftr-319	22	6	quantitative	quantitative	ADJ
ftr-319	22	7	factor	factor	NOUN
ftr-319	22	8	nexus	nexus	NOUN
ftr-319	22	9	........................	........................	PUNCT
ftr-319	22	10	198	198	NUM
ftr-319	22	11	iv	iv	NOUN
ftr-319	22	12	.	.	PUNCT
ftr-319	23	1	what	what	PRON
ftr-319	23	2	should	should	AUX
ftr-319	23	3	be	be	AUX
ftr-319	23	4	done	do	VERB
ftr-319	23	5	with	with	ADP
ftr-319	23	6	economic	economic	ADJ
ftr-319	23	7	nexus	nexus	NOUN
ftr-319	23	8	?	?	PUNCT
ftr-319	24	1	................	................	PUNCT
ftr-319	25	1	204	204	NUM
ftr-319	25	2	a.	a.	NOUN
ftr-319	25	3	potential	potential	ADJ
ftr-319	25	4	approaches	approach	NOUN
ftr-319	25	5	for	for	ADP
ftr-319	25	6	economic	economic	ADJ
ftr-319	25	7	nexus	nexus	NOUN
ftr-319	25	8	......................	......................	PUNCT
ftr-319	26	1	205	205	NUM
ftr-319	26	2	b.	b.	NOUN
ftr-319	26	3	the	the	DET
ftr-319	26	4	appropriate	appropriate	ADJ
ftr-319	26	5	approach	approach	NOUN
ftr-319	26	6	for	for	ADP
ftr-319	26	7	economic	economic	ADJ
ftr-319	26	8	nexus	nexus	NOUN
ftr-319	26	9	.............	.............	PUNCT
ftr-319	26	10	207	207	NUM
ftr-319	26	11	v.	v.	ADP
ftr-319	26	12	conclusion	conclusion	NOUN
ftr-319	26	13	.................................................................................	.................................................................................	PUNCT
ftr-319	26	14	216	216	NUM
ftr-319	26	15	“	"	PUNCT
ftr-319	26	16	our	our	PRON
ftr-319	26	17	new	new	ADJ
ftr-319	26	18	constitution	constitution	NOUN
ftr-319	26	19	is	be	AUX
ftr-319	26	20	now	now	ADV
ftr-319	26	21	established	establish	VERB
ftr-319	26	22	,	,	PUNCT
ftr-319	26	23	and	and	CCONJ
ftr-319	26	24	has	have	VERB
ftr-319	26	25	an	an	DET
ftr-319	26	26	appearance	appearance	NOUN
ftr-319	26	27	that	that	PRON
ftr-319	26	28	promises	promise	VERB
ftr-319	26	29	permanency	permanency	VERB
ftr-319	26	30	;	;	PUNCT
ftr-319	26	31	but	but	CCONJ
ftr-319	26	32	in	in	ADP
ftr-319	26	33	this	this	DET
ftr-319	26	34	world	world	NOUN
ftr-319	26	35	nothing	nothing	PRON
ftr-319	26	36	can	can	AUX
ftr-319	26	37	be	be	AUX
ftr-319	26	38	said	say	VERB
ftr-319	26	39	to	to	PART
ftr-319	26	40	be	be	AUX
ftr-319	26	41	certain	certain	ADJ
ftr-319	26	42	,	,	PUNCT
ftr-319	26	43	except	except	SCONJ
ftr-319	26	44	death	death	NOUN
ftr-319	26	45	and	and	CCONJ
ftr-319	27	1	taxes!”1	taxes!”1	PROPN
ftr-319	27	2	i.	i.	PROPN
ftr-319	27	3	introduction	introduction	PROPN
ftr-319	27	4	ben	ben	PROPN
ftr-319	27	5	franklin	franklin	PROPN
ftr-319	27	6	’s	’s	PART
ftr-319	27	7	observation	observation	NOUN
ftr-319	27	8	about	about	ADP
ftr-319	27	9	the	the	DET
ftr-319	27	10	inevitability	inevitability	NOUN
ftr-319	27	11	of	of	ADP
ftr-319	27	12	death	death	NOUN
ftr-319	27	13	and	and	CCONJ
ftr-319	27	14	taxes	taxis	NOUN
ftr-319	27	15	is	be	AUX
ftr-319	27	16	likely	likely	ADV
ftr-319	27	17	known	know	VERB
ftr-319	27	18	by	by	ADP
ftr-319	27	19	most	most	ADJ
ftr-319	27	20	.	.	PUNCT
ftr-319	28	1	we	we	PRON
ftr-319	28	2	understand	understand	VERB
ftr-319	28	3	that	that	SCONJ
ftr-319	28	4	individuals	individual	NOUN
ftr-319	28	5	can	can	AUX
ftr-319	28	6	attempt	attempt	VERB
ftr-319	28	7	to	to	PART
ftr-319	28	8	cheat	cheat	VERB
ftr-319	28	9	both	both	PRON
ftr-319	28	10	for	for	ADP
ftr-319	28	11	short	short	ADJ
ftr-319	28	12	periods	period	NOUN
ftr-319	28	13	of	of	ADP
ftr-319	28	14	time	time	NOUN
ftr-319	28	15	,	,	PUNCT
ftr-319	28	16	but	but	CCONJ
ftr-319	28	17	few	few	ADJ
ftr-319	28	18	have	have	VERB
ftr-319	28	19	illusions	illusion	NOUN
ftr-319	28	20	of	of	ADP
ftr-319	28	21	winning	win	VERB
ftr-319	28	22	the	the	DET
ftr-319	28	23	battle	battle	NOUN
ftr-319	28	24	altogether	altogether	ADV
ftr-319	28	25	.	.	PUNCT
ftr-319	29	1	upon	upon	SCONJ
ftr-319	29	2	venturing	venture	VERB
ftr-319	29	3	into	into	ADP
ftr-319	29	4	the	the	DET
ftr-319	29	5	corporate	corporate	ADJ
ftr-319	29	6	world	world	NOUN
ftr-319	29	7	,	,	PUNCT
ftr-319	29	8	however	however	ADV
ftr-319	29	9	,	,	PUNCT
ftr-319	29	10	the	the	DET
ftr-319	29	11	rules	rule	NOUN
ftr-319	29	12	change	change	VERB
ftr-319	29	13	.	.	PUNCT
ftr-319	30	1	perpetual	perpetual	ADJ
ftr-319	30	2	existence	existence	NOUN
ftr-319	30	3	is	be	AUX
ftr-319	30	4	likely	likely	ADJ
ftr-319	30	5	a	a	DET
ftr-319	30	6	birthright	birthright	NOUN
ftr-319	30	7	for	for	ADP
ftr-319	30	8	a	a	DET
ftr-319	30	9	firm.2	firm.2	NOUN
ftr-319	30	10	further	far	ADV
ftr-319	30	11	,	,	PUNCT
ftr-319	30	12	while	while	SCONJ
ftr-319	30	13	federal	federal	ADJ
ftr-319	30	14	taxation	taxation	NOUN
ftr-319	30	15	tends	tend	VERB
ftr-319	30	16	to	to	PART
ftr-319	30	17	follow	follow	VERB
ftr-319	30	18	any	any	DET
ftr-319	30	19	domestic	domestic	ADJ
ftr-319	30	20	profits	profit	NOUN
ftr-319	30	21	,	,	PUNCT
ftr-319	30	22	a	a	DET
ftr-319	30	23	corporation	corporation	NOUN
ftr-319	30	24	’s	’s	PART
ftr-319	30	25	obligations	obligation	NOUN
ftr-319	30	26	regarding	regard	VERB
ftr-319	30	27	state	state	NOUN
ftr-319	30	28	taxation	taxation	NOUN
ftr-319	30	29	are	be	AUX
ftr-319	30	30	much	much	ADV
ftr-319	30	31	less	less	ADV
ftr-319	30	32	certain	certain	ADJ
ftr-319	30	33	.	.	PUNCT
ftr-319	31	1	contrary	contrary	ADJ
ftr-319	31	2	to	to	ADP
ftr-319	31	3	mr	mr	PROPN
ftr-319	31	4	.	.	PROPN
ftr-319	31	5	franklin	franklin	PROPN
ftr-319	31	6	’s	’s	PART
ftr-319	31	7	declaration	declaration	NOUN
ftr-319	31	8	,	,	PUNCT
ftr-319	31	9	firms	firm	NOUN
ftr-319	31	10	may	may	AUX
ftr-319	31	11	find	find	VERB
ftr-319	31	12	that	that	SCONJ
ftr-319	31	13	they	they	PRON
ftr-319	31	14	can	can	AUX
ftr-319	31	15	generate	generate	VERB
ftr-319	31	16	significant	significant	ADJ
ftr-319	31	17	income	income	NOUN
ftr-319	31	18	on	on	ADP
ftr-319	31	19	which	which	PRON
ftr-319	31	20	they	they	PRON
ftr-319	31	21	are	be	AUX
ftr-319	31	22	not	not	PART
ftr-319	31	23	forced	force	VERB
ftr-319	31	24	to	to	PART
ftr-319	31	25	suffer	suffer	VERB
ftr-319	31	26	the	the	DET
ftr-319	31	27	burden	burden	NOUN
ftr-319	31	28	of	of	ADP
ftr-319	31	29	state	state	NOUN
ftr-319	31	30	taxation	taxation	NOUN
ftr-319	31	31	.	.	PUNCT
ftr-319	32	1	such	such	ADJ
ftr-319	32	2	firms	firm	NOUN
ftr-319	32	3	’	'	PUNCT
ftr-319	32	4	benefactor	benefactor	NOUN
ftr-319	32	5	on	on	ADP
ftr-319	32	6	this	this	DET
ftr-319	32	7	front	front	NOUN
ftr-319	32	8	is	be	AUX
ftr-319	32	9	the	the	DET
ftr-319	32	10	dormant	dormant	PROPN
ftr-319	32	11	commerce	commerce	PROPN
ftr-319	32	12	clause	clause	NOUN
ftr-319	32	13	and	and	CCONJ
ftr-319	32	14	its	its	PRON
ftr-319	32	15	limitations	limitation	NOUN
ftr-319	32	16	on	on	ADP
ftr-319	32	17	state	state	NOUN
ftr-319	32	18	taxing	tax	VERB
ftr-319	32	19	power	power	NOUN
ftr-319	32	20	.	.	PUNCT
ftr-319	33	1	under	under	ADP
ftr-319	33	2	the	the	DET
ftr-319	33	3	dormant	dormant	PROPN
ftr-319	33	4	commerce	commerce	PROPN
ftr-319	33	5	clause	clause	NOUN
ftr-319	33	6	,	,	PUNCT
ftr-319	33	7	a	a	DET
ftr-319	33	8	state	state	NOUN
ftr-319	33	9	can	can	AUX
ftr-319	33	10	only	only	ADV
ftr-319	33	11	tax	tax	VERB
ftr-319	33	12	a	a	DET
ftr-319	33	13	business	business	NOUN
ftr-319	33	14	that	that	PRON
ftr-319	33	15	has	have	VERB
ftr-319	33	16	a	a	DET
ftr-319	33	17	“	"	PUNCT
ftr-319	33	18	substantial	substantial	ADJ
ftr-319	33	19	nexus	nexus	NOUN
ftr-319	33	20	”	"	PUNCT
ftr-319	33	21	within	within	ADP
ftr-319	33	22	it.3	it.3	PROPN
ftr-319	33	23	if	if	SCONJ
ftr-319	33	24	a	a	DET
ftr-319	33	25	business	business	NOUN
ftr-319	33	26	’s	’s	PART
ftr-319	33	27	presence	presence	NOUN
ftr-319	33	28	in	in	ADP
ftr-319	33	29	a	a	DET
ftr-319	33	30	state	state	NOUN
ftr-319	33	31	falls	fall	VERB
ftr-319	33	32	short	short	ADV
ftr-319	33	33	of	of	ADP
ftr-319	33	34	that	that	DET
ftr-319	33	35	standard	standard	NOUN
ftr-319	33	36	,	,	PUNCT
ftr-319	33	37	the	the	DET
ftr-319	33	38	state	state	NOUN
ftr-319	33	39	simply	simply	ADV
ftr-319	33	40	lacks	lack	VERB
ftr-319	33	41	the	the	DET
ftr-319	33	42	jurisdiction	jurisdiction	NOUN
ftr-319	33	43	to	to	PART
ftr-319	33	44	compel	compel	VERB
ftr-319	33	45	the	the	DET
ftr-319	33	46	business	business	NOUN
ftr-319	33	47	to	to	PART
ftr-319	33	48	pay	pay	VERB
ftr-319	33	49	its	its	PRON
ftr-319	33	50	tax	tax	NOUN
ftr-319	33	51	.	.	PUNCT
ftr-319	34	1	but	but	CCONJ
ftr-319	34	2	what	what	PRON
ftr-319	34	3	is	be	AUX
ftr-319	34	4	a	a	DET
ftr-319	34	5	substantial	substantial	ADJ
ftr-319	34	6	nexus	nexus	NOUN
ftr-319	34	7	?	?	PUNCT
ftr-319	35	1	how	how	SCONJ
ftr-319	35	2	is	be	AUX
ftr-319	35	3	it	it	PRON
ftr-319	35	4	generated	generate	VERB
ftr-319	35	5	?	?	PUNCT
ftr-319	36	1	when	when	SCONJ
ftr-319	36	2	evaluating	evaluate	VERB
ftr-319	36	3	state	state	NOUN
ftr-319	36	4	sales	sale	NOUN
ftr-319	36	5	and	and	CCONJ
ftr-319	36	6	use	use	VERB
ftr-319	36	7	taxes	taxis	NOUN
ftr-319	36	8	,	,	PUNCT
ftr-319	36	9	the	the	DET
ftr-319	36	10	supreme	supreme	PROPN
ftr-319	36	11	court	court	PROPN
ftr-319	36	12	has	have	AUX
ftr-319	36	13	repeatedly	repeatedly	ADV
ftr-319	36	14	held	hold	VERB
ftr-319	36	15	that	that	SCONJ
ftr-319	36	16	the	the	DET
ftr-319	36	17	substantial	substantial	ADJ
ftr-319	36	18	nexus	nexus	NOUN
ftr-319	36	19	requirement	requirement	NOUN
ftr-319	36	20	can	can	AUX
ftr-319	36	21	only	only	ADV
ftr-319	36	22	be	be	AUX
ftr-319	36	23	met	meet	VERB
ftr-319	36	24	where	where	SCONJ
ftr-319	36	25	1	1	X
ftr-319	36	26	.	.	PUNCT
ftr-319	36	27	benjamin	benjamin	PROPN
ftr-319	36	28	franklin	franklin	PROPN
ftr-319	36	29	.	.	PUNCT
ftr-319	37	1	letter	letter	PROPN
ftr-319	37	2	from	from	ADP
ftr-319	37	3	benjamin	benjamin	PROPN
ftr-319	37	4	franklin	franklin	PROPN
ftr-319	37	5	to	to	ADP
ftr-319	37	6	jean	jean	PROPN
ftr-319	37	7	baptiste	baptiste	PROPN
ftr-319	37	8	le	le	PROPN
ftr-319	37	9	roy	roy	PROPN
ftr-319	37	10	(	(	PUNCT
ftr-319	37	11	nov	nov	PROPN
ftr-319	37	12	.	.	PROPN
ftr-319	37	13	13	13	NUM
ftr-319	37	14	,	,	PUNCT
ftr-319	37	15	1789	1789	NUM
ftr-319	37	16	)	)	PUNCT
ftr-319	37	17	,	,	PUNCT
ftr-319	37	18	in	in	ADP
ftr-319	37	19	memoirs	memoir	NOUN
ftr-319	37	20	of	of	ADP
ftr-319	37	21	benjamin	benjamin	PROPN
ftr-319	37	22	franklin	franklin	PROPN
ftr-319	37	23	619	619	NUM
ftr-319	37	24	(	(	PUNCT
ftr-319	37	25	1834	1834	NUM
ftr-319	37	26	)	)	PUNCT
ftr-319	37	27	.	.	PUNCT
ftr-319	38	1	2	2	X
ftr-319	38	2	.	.	X
ftr-319	38	3	see	see	VERB
ftr-319	38	4	,	,	PUNCT
ftr-319	38	5	e.g.	e.g.	ADV
ftr-319	38	6	,	,	PUNCT
ftr-319	38	7	del	del	PROPN
ftr-319	38	8	.	.	PROPN
ftr-319	38	9	code	code	PROPN
ftr-319	38	10	.	.	PUNCT
ftr-319	39	1	ann	ann	PROPN
ftr-319	39	2	.	.	PUNCT
ftr-319	40	1	tit	tit	PROPN
ftr-319	40	2	.	.	PROPN
ftr-319	41	1	8	8	NUM
ftr-319	41	2	,	,	PUNCT
ftr-319	41	3	§	§	PROPN
ftr-319	41	4	102(b)(5	102(b)(5	NUM
ftr-319	41	5	)	)	PUNCT
ftr-319	41	6	(	(	PUNCT
ftr-319	41	7	2012	2012	NUM
ftr-319	41	8	)	)	PUNCT
ftr-319	41	9	(	(	PUNCT
ftr-319	41	10	providing	provide	VERB
ftr-319	41	11	a	a	DET
ftr-319	41	12	default	default	NOUN
ftr-319	41	13	rule	rule	NOUN
ftr-319	41	14	of	of	ADP
ftr-319	41	15	perpetual	perpetual	ADJ
ftr-319	41	16	existence	existence	NOUN
ftr-319	41	17	for	for	ADP
ftr-319	41	18	corporations	corporation	NOUN
ftr-319	41	19	formed	form	VERB
ftr-319	41	20	under	under	ADP
ftr-319	41	21	delaware	delaware	PROPN
ftr-319	41	22	law	law	PROPN
ftr-319	41	23	)	)	PUNCT
ftr-319	41	24	.	.	PUNCT
ftr-319	42	1	3	3	X
ftr-319	42	2	.	.	X
ftr-319	42	3	complete	complete	ADJ
ftr-319	42	4	auto	auto	NOUN
ftr-319	42	5	transit	transit	PROPN
ftr-319	42	6	,	,	PUNCT
ftr-319	42	7	inc	inc	PROPN
ftr-319	42	8	.	.	PROPN
ftr-319	43	1	v.	v.	PROPN
ftr-319	43	2	brady	brady	PROPN
ftr-319	43	3	,	,	PUNCT
ftr-319	44	1	430	430	NUM
ftr-319	44	2	u.s	u.s	PROPN
ftr-319	44	3	.	.	PROPN
ftr-319	44	4	274	274	NUM
ftr-319	44	5	,	,	PUNCT
ftr-319	44	6	279	279	NUM
ftr-319	44	7	(	(	PUNCT
ftr-319	44	8	1977	1977	NUM
ftr-319	44	9	)	)	PUNCT
ftr-319	44	10	.	.	PUNCT
ftr-319	45	1	2012	2012	NUM
ftr-319	45	2	]	]	X
ftr-319	45	3	economic	economic	ADJ
ftr-319	45	4	nexus	nexus	NOUN
ftr-319	45	5	159	159	NUM
ftr-319	45	6	a	a	DET
ftr-319	45	7	taxpayer	taxpayer	NOUN
ftr-319	45	8	has	have	VERB
ftr-319	45	9	a	a	DET
ftr-319	45	10	physical	physical	ADJ
ftr-319	45	11	presence	presence	NOUN
ftr-319	45	12	in	in	ADP
ftr-319	45	13	the	the	DET
ftr-319	45	14	taxing	tax	VERB
ftr-319	45	15	state.4	state.4	ADV
ftr-319	45	16	the	the	DET
ftr-319	45	17	court	court	NOUN
ftr-319	45	18	has	have	AUX
ftr-319	45	19	remained	remain	VERB
ftr-319	45	20	silent	silent	ADJ
ftr-319	45	21	,	,	PUNCT
ftr-319	45	22	however	however	ADV
ftr-319	45	23	,	,	PUNCT
ftr-319	45	24	as	as	SCONJ
ftr-319	45	25	to	to	ADP
ftr-319	45	26	whether	whether	SCONJ
ftr-319	45	27	this	this	DET
ftr-319	45	28	physical	physical	ADJ
ftr-319	45	29	presence	presence	NOUN
ftr-319	45	30	rule	rule	NOUN
ftr-319	45	31	is	be	AUX
ftr-319	45	32	limited	limit	VERB
ftr-319	45	33	only	only	ADV
ftr-319	45	34	to	to	ADP
ftr-319	45	35	those	those	DET
ftr-319	45	36	taxes	taxis	NOUN
ftr-319	45	37	or	or	CCONJ
ftr-319	45	38	whether	whether	SCONJ
ftr-319	45	39	it	it	PRON
ftr-319	45	40	applies	apply	VERB
ftr-319	45	41	to	to	ADP
ftr-319	45	42	state	state	NOUN
ftr-319	45	43	business	business	NOUN
ftr-319	45	44	activity	activity	NOUN
ftr-319	45	45	taxes	taxis	NOUN
ftr-319	45	46	,	,	PUNCT
ftr-319	45	47	such	such	ADJ
ftr-319	45	48	as	as	ADP
ftr-319	45	49	corporate	corporate	ADJ
ftr-319	45	50	income	income	NOUN
ftr-319	45	51	taxes	taxis	NOUN
ftr-319	45	52	,	,	PUNCT
ftr-319	45	53	as	as	ADP
ftr-319	45	54	well.5	well.5	ADV
ftr-319	45	55	in	in	ADP
ftr-319	45	56	the	the	DET
ftr-319	45	57	absence	absence	NOUN
ftr-319	45	58	of	of	ADP
ftr-319	45	59	guidance	guidance	NOUN
ftr-319	45	60	from	from	ADP
ftr-319	45	61	the	the	DET
ftr-319	45	62	court	court	NOUN
ftr-319	45	63	,	,	PUNCT
ftr-319	45	64	commentators	commentator	NOUN
ftr-319	45	65	have	have	AUX
ftr-319	45	66	widely	widely	ADV
ftr-319	45	67	lauded	laud	VERB
ftr-319	45	68	an	an	DET
ftr-319	45	69	economic	economic	ADJ
ftr-319	45	70	nexus	nexus	NOUN
ftr-319	45	71	standard6	standard6	NOUN
ftr-319	46	1	as	as	ADP
ftr-319	46	2	the	the	DET
ftr-319	46	3	appropriate	appropriate	ADJ
ftr-319	46	4	standard	standard	NOUN
ftr-319	46	5	for	for	ADP
ftr-319	46	6	business	business	NOUN
ftr-319	46	7	activity	activity	NOUN
ftr-319	46	8	tax	tax	NOUN
ftr-319	46	9	purposes.7	purposes.7	NOUN
ftr-319	46	10	that	that	SCONJ
ftr-319	46	11	standard	standard	NOUN
ftr-319	46	12	allows	allow	VERB
ftr-319	46	13	states	state	NOUN
ftr-319	46	14	to	to	PART
ftr-319	46	15	tax	tax	NOUN
ftr-319	46	16	businesses	business	NOUN
ftr-319	46	17	that	that	PRON
ftr-319	46	18	do	do	AUX
ftr-319	46	19	not	not	PART
ftr-319	46	20	have	have	VERB
ftr-319	46	21	a	a	DET
ftr-319	46	22	physical	physical	ADJ
ftr-319	46	23	presence	presence	NOUN
ftr-319	46	24	within	within	ADP
ftr-319	46	25	their	their	PRON
ftr-319	46	26	boundaries	boundary	NOUN
ftr-319	46	27	as	as	ADV
ftr-319	46	28	long	long	ADV
ftr-319	46	29	as	as	SCONJ
ftr-319	46	30	those	those	DET
ftr-319	46	31	businesses	business	NOUN
ftr-319	46	32	have	have	VERB
ftr-319	46	33	sufficient	sufficient	ADJ
ftr-319	46	34	economic	economic	ADJ
ftr-319	46	35	contacts	contact	NOUN
ftr-319	46	36	with	with	ADP
ftr-319	46	37	the	the	DET
ftr-319	46	38	state	state	NOUN
ftr-319	46	39	.	.	PUNCT
ftr-319	47	1	for	for	ADP
ftr-319	47	2	example	example	NOUN
ftr-319	47	3	,	,	PUNCT
ftr-319	47	4	imagine	imagine	VERB
ftr-319	47	5	a	a	DET
ftr-319	47	6	software	software	NOUN
ftr-319	47	7	company	company	NOUN
ftr-319	47	8	that	that	PRON
ftr-319	47	9	has	have	VERB
ftr-319	47	10	all	all	PRON
ftr-319	47	11	of	of	ADP
ftr-319	47	12	its	its	PRON
ftr-319	47	13	employees	employee	NOUN
ftr-319	47	14	,	,	PUNCT
ftr-319	47	15	offices	office	NOUN
ftr-319	47	16	,	,	PUNCT
ftr-319	47	17	and	and	CCONJ
ftr-319	47	18	physical	physical	ADJ
ftr-319	47	19	assets	asset	NOUN
ftr-319	47	20	located	locate	VERB
ftr-319	47	21	in	in	ADP
ftr-319	47	22	california	california	PROPN
ftr-319	47	23	.	.	PUNCT
ftr-319	48	1	due	due	ADP
ftr-319	48	2	to	to	ADP
ftr-319	48	3	aggressive	aggressive	ADJ
ftr-319	48	4	marketing	marketing	NOUN
ftr-319	48	5	on	on	ADP
ftr-319	48	6	the	the	DET
ftr-319	48	7	internet	internet	NOUN
ftr-319	48	8	,	,	PUNCT
ftr-319	48	9	the	the	DET
ftr-319	48	10	business	business	NOUN
ftr-319	48	11	has	have	AUX
ftr-319	48	12	secured	secure	VERB
ftr-319	48	13	several	several	ADJ
ftr-319	48	14	lucrative	lucrative	ADJ
ftr-319	48	15	contracts	contract	NOUN
ftr-319	48	16	with	with	ADP
ftr-319	48	17	companies	company	NOUN
ftr-319	48	18	in	in	ADP
ftr-319	48	19	new	new	PROPN
ftr-319	48	20	jersey	jersey	PROPN
ftr-319	48	21	.	.	PUNCT
ftr-319	49	1	under	under	ADP
ftr-319	49	2	an	an	DET
ftr-319	49	3	economic	economic	ADJ
ftr-319	49	4	nexus	nexus	NOUN
ftr-319	49	5	standard	standard	NOUN
ftr-319	49	6	,	,	PUNCT
ftr-319	49	7	new	new	PROPN
ftr-319	49	8	jersey	jersey	PROPN
ftr-319	49	9	could	could	AUX
ftr-319	49	10	tax	tax	VERB
ftr-319	49	11	that	that	DET
ftr-319	49	12	business	business	NOUN
ftr-319	49	13	based	base	VERB
ftr-319	49	14	on	on	ADP
ftr-319	49	15	its	its	PRON
ftr-319	49	16	economic	economic	ADJ
ftr-319	49	17	connection	connection	NOUN
ftr-319	49	18	to	to	ADP
ftr-319	49	19	the	the	DET
ftr-319	49	20	state	state	NOUN
ftr-319	49	21	regardless	regardless	ADV
ftr-319	49	22	of	of	ADP
ftr-319	49	23	its	its	PRON
ftr-319	49	24	distant	distant	ADJ
ftr-319	49	25	physical	physical	ADJ
ftr-319	49	26	footprint	footprint	NOUN
ftr-319	49	27	.	.	PUNCT
ftr-319	50	1	such	such	ADJ
ftr-319	50	2	taxation	taxation	NOUN
ftr-319	50	3	would	would	AUX
ftr-319	50	4	not	not	PART
ftr-319	50	5	be	be	AUX
ftr-319	50	6	permissible	permissible	ADJ
ftr-319	50	7	under	under	ADP
ftr-319	50	8	a	a	DET
ftr-319	50	9	physical	physical	ADJ
ftr-319	50	10	presence	presence	NOUN
ftr-319	50	11	rule	rule	NOUN
ftr-319	50	12	.	.	PUNCT
ftr-319	51	1	academic	academic	ADJ
ftr-319	51	2	support	support	NOUN
ftr-319	51	3	of	of	ADP
ftr-319	51	4	the	the	DET
ftr-319	51	5	economic	economic	PROPN
ftr-319	51	6	nexus	nexus	PROPN
ftr-319	51	7	standard	standard	NOUN
ftr-319	51	8	has	have	AUX
ftr-319	51	9	focused	focus	VERB
ftr-319	51	10	almost	almost	ADV
ftr-319	51	11	exclusively	exclusively	ADV
ftr-319	51	12	on	on	ADP
ftr-319	51	13	its	its	PRON
ftr-319	51	14	permissibility	permissibility	NOUN
ftr-319	51	15	under	under	ADP
ftr-319	51	16	the	the	DET
ftr-319	51	17	dormant	dormant	PROPN
ftr-319	51	18	commerce	commerce	PROPN
ftr-319	51	19	4	4	NUM
ftr-319	51	20	.	.	PUNCT
ftr-319	51	21	quill	quill	PROPN
ftr-319	51	22	corp	corp	PROPN
ftr-319	51	23	.	.	PROPN
ftr-319	52	1	v.	v.	ADP
ftr-319	52	2	north	north	PROPN
ftr-319	52	3	dakota	dakota	PROPN
ftr-319	52	4	,	,	PUNCT
ftr-319	52	5	504	504	NUM
ftr-319	52	6	u.s	u.s	PROPN
ftr-319	52	7	.	.	PROPN
ftr-319	52	8	298	298	NUM
ftr-319	52	9	,	,	PUNCT
ftr-319	52	10	311–13	311–13	NUM
ftr-319	52	11	(	(	PUNCT
ftr-319	52	12	1992	1992	NUM
ftr-319	52	13	)	)	PUNCT
ftr-319	52	14	;	;	PUNCT
ftr-319	52	15	nat’l	nat’l	NOUN
ftr-319	52	16	bellas	bellas	PROPN
ftr-319	52	17	hess	hess	PROPN
ftr-319	52	18	,	,	PUNCT
ftr-319	52	19	inc	inc	PROPN
ftr-319	52	20	.	.	PROPN
ftr-319	53	1	v.	v.	ADP
ftr-319	53	2	dep’t	dep’t	PROPN
ftr-319	53	3	of	of	ADP
ftr-319	53	4	rev	rev	PROPN
ftr-319	53	5	.	.	PROPN
ftr-319	53	6	of	of	ADP
ftr-319	53	7	ill	ill	PROPN
ftr-319	53	8	.	.	PROPN
ftr-319	53	9	,	,	PUNCT
ftr-319	53	10	386	386	NUM
ftr-319	53	11	u.s	u.s	PROPN
ftr-319	53	12	753	753	NUM
ftr-319	53	13	(	(	PUNCT
ftr-319	53	14	1967	1967	NUM
ftr-319	53	15	)	)	PUNCT
ftr-319	53	16	,	,	PUNCT
ftr-319	53	17	overruled	overrule	VERB
ftr-319	53	18	by	by	ADP
ftr-319	53	19	quill	quill	PROPN
ftr-319	53	20	corp	corp	PROPN
ftr-319	53	21	.	.	PROPN
ftr-319	53	22	v.	v.	ADP
ftr-319	53	23	north	north	PROPN
ftr-319	53	24	dakota	dakota	PROPN
ftr-319	53	25	,	,	PUNCT
ftr-319	53	26	504	504	NUM
ftr-319	53	27	u.s	u.s	PROPN
ftr-319	53	28	.	.	PROPN
ftr-319	53	29	298	298	NUM
ftr-319	53	30	(	(	PUNCT
ftr-319	53	31	1992	1992	NUM
ftr-319	53	32	)	)	PUNCT
ftr-319	53	33	.	.	PUNCT
ftr-319	54	1	5	5	X
ftr-319	54	2	.	.	X
ftr-319	54	3	“	"	PUNCT
ftr-319	54	4	business	business	NOUN
ftr-319	54	5	activity	activity	NOUN
ftr-319	54	6	taxes	taxis	NOUN
ftr-319	54	7	”	"	PUNCT
ftr-319	54	8	refer	refer	VERB
ftr-319	54	9	to	to	ADP
ftr-319	54	10	taxes	taxis	NOUN
ftr-319	54	11	that	that	PRON
ftr-319	54	12	are	be	AUX
ftr-319	54	13	not	not	PART
ftr-319	54	14	transaction	transaction	NOUN
ftr-319	54	15	based	base	VERB
ftr-319	54	16	,	,	PUNCT
ftr-319	54	17	like	like	ADP
ftr-319	54	18	sales	sale	NOUN
ftr-319	54	19	taxes	taxis	NOUN
ftr-319	54	20	,	,	PUNCT
ftr-319	54	21	but	but	CCONJ
ftr-319	54	22	rather	rather	ADV
ftr-319	54	23	are	be	AUX
ftr-319	54	24	measured	measure	VERB
ftr-319	54	25	by	by	ADP
ftr-319	54	26	net	net	ADJ
ftr-319	54	27	income	income	NOUN
ftr-319	54	28	,	,	PUNCT
ftr-319	54	29	profits	profit	NOUN
ftr-319	54	30	,	,	PUNCT
ftr-319	54	31	or	or	CCONJ
ftr-319	54	32	receipts	receipt	NOUN
ftr-319	54	33	.	.	PUNCT
ftr-319	55	1	they	they	PRON
ftr-319	55	2	include	include	VERB
ftr-319	55	3	income	income	NOUN
ftr-319	55	4	taxes	taxis	NOUN
ftr-319	55	5	,	,	PUNCT
ftr-319	55	6	franchise	franchise	NOUN
ftr-319	55	7	taxes	taxis	NOUN
ftr-319	55	8	,	,	PUNCT
ftr-319	55	9	gross	gross	ADJ
ftr-319	55	10	receipts	receipt	NOUN
ftr-319	55	11	taxes	taxis	NOUN
ftr-319	55	12	,	,	PUNCT
ftr-319	55	13	and	and	CCONJ
ftr-319	55	14	business	business	NOUN
ftr-319	55	15	and	and	CCONJ
ftr-319	55	16	occupation	occupation	NOUN
ftr-319	55	17	taxes	taxis	NOUN
ftr-319	55	18	,	,	PUNCT
ftr-319	55	19	among	among	ADP
ftr-319	55	20	others	other	NOUN
ftr-319	55	21	.	.	PUNCT
ftr-319	56	1	the	the	DET
ftr-319	56	2	discussion	discussion	NOUN
ftr-319	56	3	in	in	ADP
ftr-319	56	4	this	this	DET
ftr-319	56	5	article	article	NOUN
ftr-319	56	6	applies	apply	VERB
ftr-319	56	7	equally	equally	ADV
ftr-319	56	8	to	to	ADP
ftr-319	56	9	all	all	DET
ftr-319	56	10	types	type	NOUN
ftr-319	56	11	of	of	ADP
ftr-319	56	12	business	business	NOUN
ftr-319	56	13	activity	activity	NOUN
ftr-319	56	14	taxes	taxis	NOUN
ftr-319	56	15	.	.	PUNCT
ftr-319	57	1	6	6	X
ftr-319	57	2	.	.	X
ftr-319	57	3	the	the	DET
ftr-319	57	4	use	use	NOUN
ftr-319	57	5	of	of	ADP
ftr-319	57	6	the	the	DET
ftr-319	57	7	term	term	NOUN
ftr-319	57	8	“	"	PUNCT
ftr-319	57	9	standard	standard	NOUN
ftr-319	57	10	”	"	PUNCT
ftr-319	57	11	here	here	ADV
ftr-319	57	12	does	do	AUX
ftr-319	57	13	not	not	PART
ftr-319	57	14	necessarily	necessarily	ADV
ftr-319	57	15	imply	imply	VERB
ftr-319	57	16	a	a	DET
ftr-319	57	17	subjective	subjective	ADJ
ftr-319	57	18	standard	standard	NOUN
ftr-319	57	19	rather	rather	ADV
ftr-319	57	20	than	than	ADP
ftr-319	57	21	a	a	DET
ftr-319	57	22	rule	rule	NOUN
ftr-319	57	23	(	(	PUNCT
ftr-319	57	24	although	although	SCONJ
ftr-319	57	25	that	that	DET
ftr-319	57	26	issue	issue	NOUN
ftr-319	57	27	is	be	AUX
ftr-319	57	28	discussed	discuss	VERB
ftr-319	57	29	later	later	ADV
ftr-319	57	30	herein	herein	NOUN
ftr-319	57	31	)	)	PUNCT
ftr-319	57	32	.	.	PUNCT
ftr-319	58	1	the	the	DET
ftr-319	58	2	term	term	NOUN
ftr-319	58	3	“	"	PUNCT
ftr-319	58	4	standard	standard	NOUN
ftr-319	58	5	”	"	PUNCT
ftr-319	58	6	in	in	ADP
ftr-319	58	7	this	this	DET
ftr-319	58	8	context	context	NOUN
ftr-319	58	9	merely	merely	ADV
ftr-319	58	10	refers	refer	VERB
ftr-319	58	11	to	to	ADP
ftr-319	58	12	which	which	PRON
ftr-319	58	13	economic	economic	ADJ
ftr-319	58	14	nexus	nexus	NOUN
ftr-319	58	15	“	"	PUNCT
ftr-319	58	16	test	test	NOUN
ftr-319	58	17	”	"	PUNCT
ftr-319	58	18	should	should	AUX
ftr-319	58	19	govern	govern	VERB
ftr-319	58	20	,	,	PUNCT
ftr-319	58	21	whether	whether	SCONJ
ftr-319	58	22	expressed	express	VERB
ftr-319	58	23	as	as	ADP
ftr-319	58	24	a	a	DET
ftr-319	58	25	rule	rule	NOUN
ftr-319	58	26	or	or	CCONJ
ftr-319	58	27	as	as	ADP
ftr-319	58	28	a	a	DET
ftr-319	58	29	standard	standard	NOUN
ftr-319	58	30	.	.	PUNCT
ftr-319	59	1	for	for	ADP
ftr-319	59	2	a	a	DET
ftr-319	59	3	summary	summary	NOUN
ftr-319	59	4	of	of	ADP
ftr-319	59	5	the	the	DET
ftr-319	59	6	conceptual	conceptual	ADJ
ftr-319	59	7	difference	difference	NOUN
ftr-319	59	8	between	between	ADP
ftr-319	59	9	rules	rule	NOUN
ftr-319	59	10	and	and	CCONJ
ftr-319	59	11	standards	standard	NOUN
ftr-319	59	12	and	and	CCONJ
ftr-319	59	13	for	for	ADP
ftr-319	59	14	a	a	DET
ftr-319	59	15	good	good	ADJ
ftr-319	59	16	sample	sample	NOUN
ftr-319	59	17	of	of	ADP
ftr-319	59	18	the	the	DET
ftr-319	59	19	literature	literature	NOUN
ftr-319	59	20	in	in	ADP
ftr-319	59	21	this	this	DET
ftr-319	59	22	area	area	NOUN
ftr-319	59	23	,	,	PUNCT
ftr-319	59	24	see	see	VERB
ftr-319	59	25	scott	scott	PROPN
ftr-319	59	26	dodson	dodson	PROPN
ftr-319	59	27	,	,	PUNCT
ftr-319	59	28	the	the	DET
ftr-319	59	29	complexity	complexity	NOUN
ftr-319	59	30	of	of	ADP
ftr-319	59	31	jurisdictional	jurisdictional	ADJ
ftr-319	59	32	clarity	clarity	NOUN
ftr-319	59	33	,	,	PUNCT
ftr-319	59	34	97	97	NUM
ftr-319	59	35	va	va	NOUN
ftr-319	59	36	.	.	PUNCT
ftr-319	60	1	l.	l.	PROPN
ftr-319	60	2	rev	rev	PROPN
ftr-319	60	3	.	.	PROPN
ftr-319	60	4	1	1	NUM
ftr-319	60	5	,	,	PUNCT
ftr-319	60	6	15–20	15–20	NUM
ftr-319	60	7	(	(	PUNCT
ftr-319	60	8	2011	2011	NUM
ftr-319	60	9	)	)	PUNCT
ftr-319	60	10	.	.	PUNCT
ftr-319	61	1	7	7	X
ftr-319	61	2	.	.	X
ftr-319	61	3	see	see	VERB
ftr-319	61	4	,	,	PUNCT
ftr-319	61	5	e.g.	e.g.	ADV
ftr-319	61	6	,	,	PUNCT
ftr-319	61	7	christina	christina	PROPN
ftr-319	61	8	r.	r.	PROPN
ftr-319	61	9	edson	edson	PROPN
ftr-319	61	10	,	,	PUNCT
ftr-319	61	11	quill	quill	PROPN
ftr-319	61	12	’s	’s	PART
ftr-319	61	13	constitutional	constitutional	ADJ
ftr-319	61	14	jurisprudence	jurisprudence	NOUN
ftr-319	61	15	and	and	CCONJ
ftr-319	61	16	tax	tax	NOUN
ftr-319	61	17	nexus	nexus	NOUN
ftr-319	61	18	standards	standard	NOUN
ftr-319	61	19	in	in	ADP
ftr-319	61	20	an	an	DET
ftr-319	61	21	age	age	NOUN
ftr-319	61	22	of	of	ADP
ftr-319	61	23	electronic	electronic	ADJ
ftr-319	61	24	commerce	commerce	NOUN
ftr-319	61	25	,	,	PUNCT
ftr-319	61	26	49	49	NUM
ftr-319	61	27	tax	tax	NOUN
ftr-319	61	28	law	law	NOUN
ftr-319	61	29	.	.	PUNCT
ftr-319	62	1	893	893	NUM
ftr-319	62	2	,	,	PUNCT
ftr-319	62	3	942–47	942–47	NUM
ftr-319	62	4	(	(	PUNCT
ftr-319	62	5	1995	1995	NUM
ftr-319	62	6	)	)	PUNCT
ftr-319	63	1	[	[	X
ftr-319	63	2	hereinafter	hereinafter	NOUN
ftr-319	63	3	edson	edson	PROPN
ftr-319	63	4	,	,	PUNCT
ftr-319	63	5	quill	quill	PROPN
ftr-319	63	6	’s	’s	PART
ftr-319	63	7	constitutional	constitutional	ADJ
ftr-319	63	8	jurisprudence	jurisprudence	NOUN
ftr-319	63	9	]	]	PUNCT
ftr-319	63	10	;	;	PUNCT
ftr-319	63	11	michael	michael	PROPN
ftr-319	63	12	t.	t.	PROPN
ftr-319	63	13	fatale	fatale	PROPN
ftr-319	63	14	,	,	PUNCT
ftr-319	63	15	geoffrey	geoffrey	PROPN
ftr-319	63	16	sidesteps	sidestep	VERB
ftr-319	63	17	quill	quill	NOUN
ftr-319	63	18	:	:	PUNCT
ftr-319	63	19	constitutional	constitutional	ADJ
ftr-319	63	20	nexus	nexus	NOUN
ftr-319	63	21	,	,	PUNCT
ftr-319	63	22	intangible	intangible	ADJ
ftr-319	63	23	property	property	NOUN
ftr-319	63	24	and	and	CCONJ
ftr-319	63	25	the	the	DET
ftr-319	63	26	state	state	NOUN
ftr-319	63	27	taxation	taxation	NOUN
ftr-319	63	28	of	of	ADP
ftr-319	63	29	income	income	NOUN
ftr-319	63	30	,	,	PUNCT
ftr-319	63	31	23	23	NUM
ftr-319	63	32	hofstra	hofstra	PROPN
ftr-319	63	33	l.	l.	PROPN
ftr-319	63	34	rev	rev	PROPN
ftr-319	63	35	.	.	PROPN
ftr-319	63	36	407	407	NUM
ftr-319	63	37	,	,	PUNCT
ftr-319	63	38	447–52	447–52	NUM
ftr-319	63	39	(	(	PUNCT
ftr-319	63	40	1995	1995	NUM
ftr-319	63	41	)	)	PUNCT
ftr-319	63	42	;	;	PUNCT
ftr-319	63	43	michael	michael	PROPN
ftr-319	63	44	t.	t.	PROPN
ftr-319	63	45	fatale	fatale	NOUN
ftr-319	63	46	,	,	PUNCT
ftr-319	63	47	state	state	NOUN
ftr-319	63	48	tax	tax	NOUN
ftr-319	63	49	jurisdiction	jurisdiction	NOUN
ftr-319	63	50	and	and	CCONJ
ftr-319	63	51	the	the	DET
ftr-319	63	52	mythical	mythical	ADJ
ftr-319	63	53	“	"	PUNCT
ftr-319	63	54	physical	physical	ADJ
ftr-319	63	55	presence	presence	NOUN
ftr-319	63	56	”	"	PUNCT
ftr-319	63	57	constitutional	constitutional	ADJ
ftr-319	63	58	standard	standard	NOUN
ftr-319	63	59	,	,	PUNCT
ftr-319	63	60	54	54	NUM
ftr-319	63	61	tax	tax	NOUN
ftr-319	63	62	law	law	NOUN
ftr-319	63	63	.	.	PUNCT
ftr-319	64	1	105	105	NUM
ftr-319	64	2	(	(	PUNCT
ftr-319	64	3	2000	2000	NUM
ftr-319	64	4	)	)	PUNCT
ftr-319	64	5	;	;	PUNCT
ftr-319	64	6	craig	craig	PROPN
ftr-319	64	7	j.	j.	PROPN
ftr-319	64	8	langstraat	langstraat	PROPN
ftr-319	64	9	&	&	CCONJ
ftr-319	64	10	emily	emily	PROPN
ftr-319	64	11	s.	s.	PROPN
ftr-319	64	12	lemmon	lemmon	PROPN
ftr-319	64	13	,	,	PUNCT
ftr-319	64	14	economic	economic	ADJ
ftr-319	64	15	nexus	nexus	NOUN
ftr-319	64	16	:	:	PUNCT
ftr-319	64	17	legislative	legislative	ADJ
ftr-319	64	18	presumption	presumption	NOUN
ftr-319	64	19	or	or	CCONJ
ftr-319	64	20	legitimate	legitimate	ADJ
ftr-319	64	21	proposition	proposition	NOUN
ftr-319	64	22	?	?	PUNCT
ftr-319	64	23	,	,	PUNCT
ftr-319	64	24	14	14	NUM
ftr-319	64	25	akron	akron	PROPN
ftr-319	64	26	tax	tax	NOUN
ftr-319	64	27	j.	j.	PROPN
ftr-319	64	28	1	1	NUM
ftr-319	64	29	(	(	PUNCT
ftr-319	64	30	1999	1999	NUM
ftr-319	64	31	)	)	PUNCT
ftr-319	64	32	;	;	PUNCT
ftr-319	64	33	john	john	PROPN
ftr-319	64	34	d.	d.	PROPN
ftr-319	64	35	snethen	snethen	PROPN
ftr-319	64	36	&	&	CCONJ
ftr-319	64	37	andrew	andrew	PROPN
ftr-319	64	38	a.	a.	PROPN
ftr-319	64	39	swain	swain	PROPN
ftr-319	64	40	,	,	PUNCT
ftr-319	64	41	paying	pay	VERB
ftr-319	64	42	their	their	PRON
ftr-319	64	43	fair	fair	ADJ
ftr-319	64	44	share	share	NOUN
ftr-319	64	45	:	:	PUNCT
ftr-319	64	46	the	the	DET
ftr-319	64	47	hidden	hide	VERB
ftr-319	64	48	lessons	lesson	NOUN
ftr-319	64	49	of	of	ADP
ftr-319	64	50	complete	complete	ADJ
ftr-319	64	51	auto	auto	NOUN
ftr-319	64	52	and	and	CCONJ
ftr-319	64	53	quill	quill	NOUN
ftr-319	64	54	,	,	PUNCT
ftr-319	64	55	46	46	NUM
ftr-319	64	56	st	st	PROPN
ftr-319	64	57	.	.	PROPN
ftr-319	64	58	tax	tax	PROPN
ftr-319	64	59	notes	note	NOUN
ftr-319	64	60	749	749	NUM
ftr-319	64	61	(	(	PUNCT
ftr-319	64	62	december	december	PROPN
ftr-319	64	63	11	11	NUM
ftr-319	64	64	,	,	PUNCT
ftr-319	64	65	2007	2007	NUM
ftr-319	64	66	)	)	PUNCT
ftr-319	64	67	;	;	PUNCT
ftr-319	64	68	john	john	PROPN
ftr-319	64	69	a.	a.	PROPN
ftr-319	64	70	swain	swain	PROPN
ftr-319	64	71	,	,	PUNCT
ftr-319	64	72	state	state	NOUN
ftr-319	64	73	income	income	NOUN
ftr-319	64	74	tax	tax	NOUN
ftr-319	64	75	jurisdiction	jurisdiction	NOUN
ftr-319	64	76	:	:	PUNCT
ftr-319	64	77	a	a	DET
ftr-319	64	78	jurisprudential	jurisprudential	ADJ
ftr-319	64	79	and	and	CCONJ
ftr-319	64	80	policy	policy	NOUN
ftr-319	64	81	perspective	perspective	NOUN
ftr-319	64	82	,	,	PUNCT
ftr-319	64	83	45	45	NUM
ftr-319	64	84	wm	wm	PROPN
ftr-319	64	85	.	.	PROPN
ftr-319	64	86	&	&	CCONJ
ftr-319	64	87	mary	mary	PROPN
ftr-319	64	88	l.	l.	PROPN
ftr-319	64	89	rev	rev	PROPN
ftr-319	64	90	.	.	PROPN
ftr-319	64	91	319	319	NUM
ftr-319	64	92	,	,	PUNCT
ftr-319	64	93	373–93	373–93	NUM
ftr-319	64	94	(	(	PUNCT
ftr-319	64	95	2003	2003	NUM
ftr-319	64	96	)	)	PUNCT
ftr-319	65	1	[	[	X
ftr-319	65	2	hereinafter	hereinafter	NOUN
ftr-319	65	3	swain	swain	PROPN
ftr-319	65	4	,	,	PUNCT
ftr-319	65	5	a	a	DET
ftr-319	65	6	jurisprudential	jurisprudential	ADJ
ftr-319	65	7	and	and	CCONJ
ftr-319	65	8	policy	policy	NOUN
ftr-319	65	9	perspective	perspective	NOUN
ftr-319	65	10	]	]	X
ftr-319	65	11	.	.	PUNCT
ftr-319	65	12	160	160	NUM
ftr-319	65	13	florida	florida	PROPN
ftr-319	65	14	tax	tax	NOUN
ftr-319	65	15	review	review	NOUN
ftr-319	65	16	[	[	X
ftr-319	65	17	vol	vol	NOUN
ftr-319	65	18	.	.	PUNCT
ftr-319	66	1	13:4	13:4	NUM
ftr-319	66	2	clause	clause	NOUN
ftr-319	66	3	.	.	PUNCT
ftr-319	67	1	only	only	ADV
ftr-319	67	2	limited	limited	ADJ
ftr-319	67	3	attention	attention	NOUN
ftr-319	67	4	has	have	AUX
ftr-319	67	5	been	be	AUX
ftr-319	67	6	given	give	VERB
ftr-319	67	7	to	to	ADP
ftr-319	67	8	defining	define	VERB
ftr-319	67	9	what	what	PRON
ftr-319	67	10	economic	economic	ADJ
ftr-319	67	11	nexus	nexus	NOUN
ftr-319	67	12	actually	actually	ADV
ftr-319	67	13	means	mean	VERB
ftr-319	67	14	.	.	PUNCT
ftr-319	68	1	this	this	DET
ftr-319	68	2	limited	limited	ADJ
ftr-319	68	3	attention	attention	NOUN
ftr-319	68	4	has	have	AUX
ftr-319	68	5	resulted	result	VERB
ftr-319	68	6	in	in	ADP
ftr-319	68	7	a	a	DET
ftr-319	68	8	range	range	NOUN
ftr-319	68	9	of	of	ADP
ftr-319	68	10	proposals	proposal	NOUN
ftr-319	68	11	—	—	PUNCT
ftr-319	68	12	from	from	ADP
ftr-319	68	13	a	a	DET
ftr-319	68	14	heightened	heighten	VERB
ftr-319	68	15	qualitative	qualitative	ADJ
ftr-319	68	16	formulation	formulation	NOUN
ftr-319	68	17	that	that	PRON
ftr-319	68	18	requires	require	VERB
ftr-319	68	19	significant	significant	ADJ
ftr-319	68	20	economic	economic	ADJ
ftr-319	68	21	exploitation,8	exploitation,8	NOUN
ftr-319	68	22	to	to	ADP
ftr-319	68	23	a	a	DET
ftr-319	68	24	formulation	formulation	NOUN
ftr-319	68	25	that	that	PRON
ftr-319	68	26	requires	require	VERB
ftr-319	68	27	only	only	ADV
ftr-319	68	28	minimal	minimal	ADJ
ftr-319	68	29	levels	level	NOUN
ftr-319	68	30	of	of	ADP
ftr-319	68	31	economic	economic	ADJ
ftr-319	68	32	contact,9	contact,9	NOUN
ftr-319	68	33	to	to	ADP
ftr-319	68	34	a	a	DET
ftr-319	68	35	federal	federal	ADJ
ftr-319	68	36	quantitative	quantitative	NOUN
ftr-319	68	37	standard.10	standard.10	ADV
ftr-319	68	38	what	what	PRON
ftr-319	68	39	is	be	AUX
ftr-319	68	40	missing	miss	VERB
ftr-319	68	41	from	from	ADP
ftr-319	68	42	the	the	DET
ftr-319	68	43	literature	literature	NOUN
ftr-319	68	44	,	,	PUNCT
ftr-319	68	45	however	however	ADV
ftr-319	68	46	,	,	PUNCT
ftr-319	68	47	is	be	AUX
ftr-319	68	48	a	a	DET
ftr-319	68	49	significant	significant	ADJ
ftr-319	68	50	discussion	discussion	NOUN
ftr-319	68	51	about	about	ADP
ftr-319	68	52	how	how	SCONJ
ftr-319	68	53	individual	individual	ADJ
ftr-319	68	54	states	state	NOUN
ftr-319	68	55	have	have	AUX
ftr-319	68	56	defined	define	VERB
ftr-319	68	57	economic	economic	ADJ
ftr-319	68	58	nexus	nexus	NOUN
ftr-319	68	59	and	and	CCONJ
ftr-319	68	60	whether	whether	SCONJ
ftr-319	68	61	those	those	DET
ftr-319	68	62	state	state	NOUN
ftr-319	68	63	definitions	definition	NOUN
ftr-319	68	64	are	be	AUX
ftr-319	68	65	suitable	suitable	ADJ
ftr-319	68	66	or	or	CCONJ
ftr-319	68	67	sustainable.11	sustainable.11	VERB
ftr-319	68	68	this	this	DET
ftr-319	68	69	article	article	NOUN
ftr-319	68	70	fills	fill	VERB
ftr-319	68	71	that	that	DET
ftr-319	68	72	gap	gap	NOUN
ftr-319	68	73	by	by	ADP
ftr-319	68	74	providing	provide	VERB
ftr-319	68	75	a	a	DET
ftr-319	68	76	comprehensive	comprehensive	ADJ
ftr-319	68	77	review	review	NOUN
ftr-319	68	78	of	of	ADP
ftr-319	68	79	states	state	NOUN
ftr-319	68	80	’	'	PUNCT
ftr-319	68	81	actions	action	NOUN
ftr-319	68	82	regarding	regard	VERB
ftr-319	68	83	economic	economic	ADJ
ftr-319	68	84	nexus	nexus	NOUN
ftr-319	68	85	and	and	CCONJ
ftr-319	68	86	by	by	ADP
ftr-319	68	87	evaluating	evaluate	VERB
ftr-319	68	88	how	how	SCONJ
ftr-319	68	89	their	their	PRON
ftr-319	68	90	different	different	ADJ
ftr-319	68	91	formulations	formulation	NOUN
ftr-319	68	92	will	will	AUX
ftr-319	68	93	likely	likely	ADV
ftr-319	68	94	evolve	evolve	VERB
ftr-319	68	95	over	over	ADP
ftr-319	68	96	time	time	NOUN
ftr-319	68	97	.	.	PUNCT
ftr-319	69	1	such	such	DET
ftr-319	69	2	a	a	DET
ftr-319	69	3	discussion	discussion	NOUN
ftr-319	69	4	will	will	AUX
ftr-319	69	5	show	show	VERB
ftr-319	69	6	that	that	SCONJ
ftr-319	69	7	state	state	NOUN
ftr-319	69	8	authority	authority	NOUN
ftr-319	69	9	regarding	regard	VERB
ftr-319	69	10	economic	economic	ADJ
ftr-319	69	11	nexus	nexus	NOUN
ftr-319	69	12	largely	largely	ADV
ftr-319	69	13	follows	follow	VERB
ftr-319	69	14	the	the	DET
ftr-319	69	15	academic	academic	ADJ
ftr-319	69	16	literature	literature	NOUN
ftr-319	69	17	.	.	PUNCT
ftr-319	70	1	that	that	PRON
ftr-319	70	2	is	be	AUX
ftr-319	70	3	,	,	PUNCT
ftr-319	70	4	state	state	NOUN
ftr-319	70	5	courts	court	NOUN
ftr-319	70	6	evaluating	evaluate	VERB
ftr-319	70	7	economic	economic	ADJ
ftr-319	70	8	nexus	nexus	NOUN
ftr-319	70	9	have	have	AUX
ftr-319	70	10	focused	focus	VERB
ftr-319	70	11	nearly	nearly	ADV
ftr-319	70	12	all	all	PRON
ftr-319	70	13	of	of	ADP
ftr-319	70	14	their	their	PRON
ftr-319	70	15	energies	energy	NOUN
ftr-319	70	16	on	on	ADP
ftr-319	70	17	justifying	justify	VERB
ftr-319	70	18	their	their	PRON
ftr-319	70	19	support	support	NOUN
ftr-319	70	20	of	of	ADP
ftr-319	70	21	that	that	DET
ftr-319	70	22	standard	standard	NOUN
ftr-319	70	23	.	.	PUNCT
ftr-319	71	1	they	they	PRON
ftr-319	71	2	have	have	AUX
ftr-319	71	3	given	give	VERB
ftr-319	71	4	almost	almost	ADV
ftr-319	71	5	no	no	PRON
ftr-319	71	6	attention	attention	NOUN
ftr-319	71	7	to	to	ADP
ftr-319	71	8	determining	determine	VERB
ftr-319	71	9	what	what	PRON
ftr-319	71	10	economic	economic	ADJ
ftr-319	71	11	nexus	nexus	NOUN
ftr-319	71	12	means.12	means.12	NOUN
ftr-319	71	13	further	far	ADV
ftr-319	71	14	,	,	PUNCT
ftr-319	71	15	even	even	ADV
ftr-319	71	16	where	where	SCONJ
ftr-319	71	17	states	state	NOUN
ftr-319	71	18	have	have	AUX
ftr-319	71	19	adopted	adopt	VERB
ftr-319	71	20	particular	particular	ADJ
ftr-319	71	21	formulations	formulation	NOUN
ftr-319	71	22	,	,	PUNCT
ftr-319	71	23	they	they	PRON
ftr-319	71	24	have	have	AUX
ftr-319	71	25	not	not	PART
ftr-319	71	26	acted	act	VERB
ftr-319	71	27	uniformly	uniformly	ADV
ftr-319	71	28	.	.	PUNCT
ftr-319	72	1	states	state	NOUN
ftr-319	72	2	’	'	PUNCT
ftr-319	72	3	formulations	formulation	NOUN
ftr-319	72	4	have	have	AUX
ftr-319	72	5	taken	take	VERB
ftr-319	72	6	both	both	PRON
ftr-319	72	7	qualitative	qualitative	ADJ
ftr-319	72	8	and	and	CCONJ
ftr-319	72	9	quantitative	quantitative	ADJ
ftr-319	72	10	forms	form	NOUN
ftr-319	72	11	,	,	PUNCT
ftr-319	72	12	and	and	CCONJ
ftr-319	72	13	within	within	ADP
ftr-319	72	14	those	those	DET
ftr-319	72	15	forms	form	NOUN
ftr-319	72	16	,	,	PUNCT
ftr-319	72	17	significant	significant	ADJ
ftr-319	72	18	variations	variation	NOUN
ftr-319	72	19	already	already	ADV
ftr-319	72	20	exist	exist	VERB
ftr-319	72	21	.	.	PUNCT
ftr-319	73	1	this	this	DET
ftr-319	73	2	article	article	NOUN
ftr-319	73	3	shows	show	VERB
ftr-319	73	4	that	that	SCONJ
ftr-319	73	5	those	those	DET
ftr-319	73	6	variations	variation	NOUN
ftr-319	73	7	will	will	AUX
ftr-319	73	8	continue	continue	VERB
ftr-319	73	9	and	and	CCONJ
ftr-319	73	10	that	that	SCONJ
ftr-319	73	11	states	state	NOUN
ftr-319	73	12	’	'	PUNCT
ftr-319	73	13	current	current	ADJ
ftr-319	73	14	economic	economic	ADJ
ftr-319	73	15	nexus	nexus	NOUN
ftr-319	73	16	formulations	formulation	NOUN
ftr-319	73	17	will	will	AUX
ftr-319	73	18	ultimately	ultimately	ADV
ftr-319	73	19	suffer	suffer	VERB
ftr-319	73	20	from	from	ADP
ftr-319	73	21	significant	significant	ADJ
ftr-319	73	22	erosion	erosion	NOUN
ftr-319	73	23	.	.	PUNCT
ftr-319	74	1	in	in	ADP
ftr-319	74	2	light	light	NOUN
ftr-319	74	3	of	of	ADP
ftr-319	74	4	these	these	DET
ftr-319	74	5	problems	problem	NOUN
ftr-319	74	6	,	,	PUNCT
ftr-319	74	7	a	a	DET
ftr-319	74	8	federal	federal	ADJ
ftr-319	74	9	economic	economic	ADJ
ftr-319	74	10	nexus	nexus	NOUN
ftr-319	74	11	standard	standard	NOUN
ftr-319	74	12	is	be	AUX
ftr-319	74	13	warranted	warrant	VERB
ftr-319	74	14	.	.	PUNCT
ftr-319	75	1	without	without	ADP
ftr-319	75	2	federal	federal	ADJ
ftr-319	75	3	action	action	NOUN
ftr-319	75	4	,	,	PUNCT
ftr-319	75	5	the	the	DET
ftr-319	75	6	great	great	ADJ
ftr-319	75	7	variety	variety	NOUN
ftr-319	75	8	and	and	CCONJ
ftr-319	75	9	instability	instability	NOUN
ftr-319	75	10	of	of	ADP
ftr-319	75	11	state	state	NOUN
ftr-319	75	12	formulations	formulation	NOUN
ftr-319	75	13	will	will	AUX
ftr-319	75	14	create	create	VERB
ftr-319	75	15	impermissible	impermissible	ADJ
ftr-319	75	16	burdens	burden	NOUN
ftr-319	75	17	on	on	ADP
ftr-319	75	18	interstate	interstate	PROPN
ftr-319	75	19	commerce	commerce	NOUN
ftr-319	75	20	,	,	PUNCT
ftr-319	75	21	regardless	regardless	ADV
ftr-319	75	22	of	of	ADP
ftr-319	75	23	the	the	DET
ftr-319	75	24	impact	impact	NOUN
ftr-319	75	25	of	of	ADP
ftr-319	75	26	any	any	DET
ftr-319	75	27	one	one	NUM
ftr-319	75	28	formulation	formulation	NOUN
ftr-319	75	29	.	.	PUNCT
ftr-319	76	1	although	although	SCONJ
ftr-319	76	2	such	such	ADJ
ftr-319	76	3	intervention	intervention	NOUN
ftr-319	76	4	would	would	AUX
ftr-319	76	5	certainly	certainly	ADV
ftr-319	76	6	weaken	weaken	VERB
ftr-319	76	7	state	state	NOUN
ftr-319	76	8	taxing	tax	VERB
ftr-319	76	9	autonomy	autonomy	NOUN
ftr-319	76	10	and	and	CCONJ
ftr-319	76	11	could	could	AUX
ftr-319	76	12	be	be	AUX
ftr-319	76	13	challenged	challenge	VERB
ftr-319	76	14	on	on	ADP
ftr-319	76	15	8	8	NUM
ftr-319	76	16	.	.	PUNCT
ftr-319	77	1	edson	edson	PROPN
ftr-319	77	2	,	,	PUNCT
ftr-319	77	3	quill	quill	PROPN
ftr-319	77	4	’s	’s	PART
ftr-319	77	5	constitutional	constitutional	ADJ
ftr-319	77	6	jurisprudence	jurisprudence	NOUN
ftr-319	77	7	,	,	PUNCT
ftr-319	77	8	supra	supra	PROPN
ftr-319	77	9	note	note	NOUN
ftr-319	77	10	7	7	NUM
ftr-319	77	11	.	.	NOUN
ftr-319	77	12	9	9	NUM
ftr-319	77	13	.	.	X
ftr-319	78	1	swain	swain	PROPN
ftr-319	78	2	,	,	PUNCT
ftr-319	78	3	a	a	DET
ftr-319	78	4	jurisprudential	jurisprudential	ADJ
ftr-319	78	5	and	and	CCONJ
ftr-319	78	6	policy	policy	NOUN
ftr-319	78	7	perspective	perspective	NOUN
ftr-319	78	8	,	,	PUNCT
ftr-319	78	9	supra	supra	PROPN
ftr-319	78	10	note	note	NOUN
ftr-319	78	11	7	7	NUM
ftr-319	78	12	.	.	NOUN
ftr-319	78	13	10	10	NUM
ftr-319	78	14	.	.	PUNCT
ftr-319	79	1	charles	charles	PROPN
ftr-319	79	2	e.	e.	PROPN
ftr-319	79	3	mclure	mclure	PROPN
ftr-319	79	4	,	,	PUNCT
ftr-319	79	5	jr	jr	PROPN
ftr-319	79	6	.	.	PROPN
ftr-319	79	7	,	,	PUNCT
ftr-319	79	8	implementing	implement	VERB
ftr-319	79	9	state	state	NOUN
ftr-319	79	10	corporate	corporate	ADJ
ftr-319	79	11	income	income	NOUN
ftr-319	79	12	taxes	taxis	NOUN
ftr-319	79	13	in	in	ADP
ftr-319	79	14	the	the	DET
ftr-319	79	15	digital	digital	ADJ
ftr-319	79	16	age	age	NOUN
ftr-319	79	17	,	,	PUNCT
ftr-319	79	18	53	53	NUM
ftr-319	79	19	nat’l	nat’l	NOUN
ftr-319	79	20	tax	tax	NOUN
ftr-319	79	21	j.	j.	PROPN
ftr-319	79	22	1287	1287	NUM
ftr-319	79	23	,	,	PUNCT
ftr-319	79	24	1295–97	1295–97	NUM
ftr-319	79	25	(	(	PUNCT
ftr-319	79	26	2000	2000	NUM
ftr-319	79	27	)	)	PUNCT
ftr-319	80	1	[	[	X
ftr-319	80	2	hereinafter	hereinafter	NOUN
ftr-319	80	3	mclure	mclure	NOUN
ftr-319	80	4	,	,	PUNCT
ftr-319	80	5	implementing	implement	VERB
ftr-319	80	6	]	]	PUNCT
ftr-319	80	7	.	.	PUNCT
ftr-319	81	1	11	11	NUM
ftr-319	81	2	.	.	PUNCT
ftr-319	82	1	but	but	CCONJ
ftr-319	82	2	see	see	VERB
ftr-319	82	3	julie	julie	PROPN
ftr-319	82	4	roman	roman	PROPN
ftr-319	82	5	lackner	lackner	PROPN
ftr-319	82	6	,	,	PUNCT
ftr-319	82	7	note	note	VERB
ftr-319	82	8	,	,	PUNCT
ftr-319	82	9	the	the	DET
ftr-319	82	10	evolution	evolution	NOUN
ftr-319	82	11	and	and	CCONJ
ftr-319	82	12	future	future	NOUN
ftr-319	82	13	of	of	ADP
ftr-319	82	14	substantial	substantial	ADJ
ftr-319	82	15	nexus	nexus	NOUN
ftr-319	82	16	in	in	ADP
ftr-319	82	17	state	state	NOUN
ftr-319	82	18	taxation	taxation	NOUN
ftr-319	82	19	of	of	ADP
ftr-319	82	20	corporate	corporate	ADJ
ftr-319	82	21	income	income	NOUN
ftr-319	82	22	,	,	PUNCT
ftr-319	82	23	48	48	NUM
ftr-319	82	24	b.c	b.c	PROPN
ftr-319	82	25	.	.	PROPN
ftr-319	82	26	l.	l.	PROPN
ftr-319	82	27	rev	rev	PROPN
ftr-319	82	28	.	.	PROPN
ftr-319	82	29	1387	1387	NUM
ftr-319	82	30	(	(	PUNCT
ftr-319	82	31	2007	2007	NUM
ftr-319	82	32	)	)	PUNCT
ftr-319	82	33	(	(	PUNCT
ftr-319	82	34	providing	provide	VERB
ftr-319	82	35	a	a	DET
ftr-319	82	36	limited	limited	ADJ
ftr-319	82	37	overview	overview	NOUN
ftr-319	82	38	of	of	ADP
ftr-319	82	39	the	the	DET
ftr-319	82	40	variety	variety	NOUN
ftr-319	82	41	of	of	ADP
ftr-319	82	42	state	state	NOUN
ftr-319	82	43	judicial	judicial	ADJ
ftr-319	82	44	economic	economic	ADJ
ftr-319	82	45	nexus	nexus	NOUN
ftr-319	82	46	formulations	formulation	NOUN
ftr-319	82	47	at	at	ADP
ftr-319	82	48	the	the	DET
ftr-319	82	49	time	time	NOUN
ftr-319	82	50	)	)	PUNCT
ftr-319	82	51	.	.	PUNCT
ftr-319	83	1	this	this	DET
ftr-319	83	2	note	note	NOUN
ftr-319	83	3	provides	provide	VERB
ftr-319	83	4	a	a	DET
ftr-319	83	5	good	good	ADJ
ftr-319	83	6	positive	positive	ADJ
ftr-319	83	7	analysis	analysis	NOUN
ftr-319	83	8	of	of	ADP
ftr-319	83	9	the	the	DET
ftr-319	83	10	various	various	ADJ
ftr-319	83	11	judicial	judicial	ADJ
ftr-319	83	12	formulations	formulation	NOUN
ftr-319	83	13	that	that	PRON
ftr-319	83	14	had	have	AUX
ftr-319	83	15	been	be	AUX
ftr-319	83	16	announced	announce	VERB
ftr-319	83	17	through	through	ADP
ftr-319	83	18	2007	2007	NUM
ftr-319	83	19	,	,	PUNCT
ftr-319	83	20	but	but	CCONJ
ftr-319	83	21	further	further	ADJ
ftr-319	83	22	work	work	NOUN
ftr-319	83	23	is	be	AUX
ftr-319	83	24	obviously	obviously	ADV
ftr-319	83	25	required	require	VERB
ftr-319	83	26	.	.	PUNCT
ftr-319	84	1	this	this	DET
ftr-319	84	2	article	article	NOUN
ftr-319	84	3	thus	thus	ADV
ftr-319	84	4	discusses	discuss	VERB
ftr-319	84	5	the	the	DET
ftr-319	84	6	additional	additional	ADJ
ftr-319	84	7	judicial	judicial	ADJ
ftr-319	84	8	standards	standard	NOUN
ftr-319	84	9	that	that	PRON
ftr-319	84	10	have	have	AUX
ftr-319	84	11	been	be	AUX
ftr-319	84	12	adopted	adopt	VERB
ftr-319	84	13	since	since	SCONJ
ftr-319	84	14	that	that	DET
ftr-319	84	15	time	time	NOUN
ftr-319	84	16	,	,	PUNCT
ftr-319	84	17	reviews	review	VERB
ftr-319	84	18	the	the	DET
ftr-319	84	19	states	state	NOUN
ftr-319	84	20	’	'	PUNCT
ftr-319	84	21	legislative	legislative	ADJ
ftr-319	84	22	approaches	approach	NOUN
ftr-319	84	23	to	to	ADP
ftr-319	84	24	economic	economic	ADJ
ftr-319	84	25	nexus	nexus	NOUN
ftr-319	84	26	,	,	PUNCT
ftr-319	84	27	analyzes	analyze	VERB
ftr-319	84	28	how	how	SCONJ
ftr-319	84	29	those	those	DET
ftr-319	84	30	judicial	judicial	ADJ
ftr-319	84	31	and	and	CCONJ
ftr-319	84	32	legislative	legislative	ADJ
ftr-319	84	33	approaches	approach	NOUN
ftr-319	84	34	will	will	AUX
ftr-319	84	35	develop	develop	VERB
ftr-319	84	36	over	over	ADP
ftr-319	84	37	time	time	NOUN
ftr-319	84	38	,	,	PUNCT
ftr-319	84	39	and	and	CCONJ
ftr-319	84	40	provides	provide	VERB
ftr-319	84	41	a	a	DET
ftr-319	84	42	normative	normative	ADJ
ftr-319	84	43	assessment	assessment	NOUN
ftr-319	84	44	of	of	ADP
ftr-319	84	45	economic	economic	ADJ
ftr-319	84	46	nexus	nexus	NOUN
ftr-319	84	47	.	.	PUNCT
ftr-319	85	1	12	12	NUM
ftr-319	85	2	.	.	PUNCT
ftr-319	86	1	further	far	ADV
ftr-319	86	2	,	,	PUNCT
ftr-319	86	3	the	the	DET
ftr-319	86	4	few	few	ADJ
ftr-319	86	5	economic	economic	ADJ
ftr-319	86	6	nexus	nexus	NOUN
ftr-319	86	7	formulations	formulation	NOUN
ftr-319	86	8	that	that	PRON
ftr-319	86	9	states	state	NOUN
ftr-319	86	10	have	have	AUX
ftr-319	86	11	adopted	adopt	VERB
ftr-319	86	12	have	have	VERB
ftr-319	86	13	yet	yet	ADV
ftr-319	86	14	to	to	PART
ftr-319	86	15	be	be	AUX
ftr-319	86	16	reviewed	review	VERB
ftr-319	86	17	by	by	ADP
ftr-319	86	18	the	the	DET
ftr-319	86	19	supreme	supreme	PROPN
ftr-319	86	20	court	court	PROPN
ftr-319	86	21	,	,	PUNCT
ftr-319	86	22	which	which	PRON
ftr-319	86	23	has	have	AUX
ftr-319	86	24	maintained	maintain	VERB
ftr-319	86	25	indifference	indifference	NOUN
ftr-319	86	26	towards	towards	ADP
ftr-319	86	27	this	this	DET
ftr-319	86	28	issue	issue	NOUN
ftr-319	86	29	for	for	ADP
ftr-319	86	30	nearly	nearly	ADV
ftr-319	86	31	twenty	twenty	NUM
ftr-319	86	32	years	year	NOUN
ftr-319	86	33	.	.	PUNCT
ftr-319	87	1	see	see	VERB
ftr-319	87	2	infra	infra	NOUN
ftr-319	87	3	part	part	NOUN
ftr-319	87	4	ii.b.1	ii.b.1	PROPN
ftr-319	87	5	(	(	PUNCT
ftr-319	87	6	listing	list	VERB
ftr-319	87	7	a	a	DET
ftr-319	87	8	series	series	NOUN
ftr-319	87	9	of	of	ADP
ftr-319	87	10	economic	economic	ADJ
ftr-319	87	11	nexus	nexus	NOUN
ftr-319	87	12	cases	case	NOUN
ftr-319	87	13	in	in	ADP
ftr-319	87	14	which	which	PRON
ftr-319	87	15	the	the	DET
ftr-319	87	16	supreme	supreme	PROPN
ftr-319	87	17	court	court	PROPN
ftr-319	87	18	has	have	AUX
ftr-319	87	19	denied	deny	VERB
ftr-319	87	20	certiorari	certiorari	NOUN
ftr-319	87	21	)	)	PUNCT
ftr-319	87	22	.	.	PUNCT
ftr-319	88	1	2012	2012	NUM
ftr-319	88	2	]	]	X
ftr-319	88	3	economic	economic	ADJ
ftr-319	88	4	nexus	nexus	NOUN
ftr-319	88	5	161	161	NUM
ftr-319	88	6	federalism	federalism	NOUN
ftr-319	88	7	grounds	ground	NOUN
ftr-319	88	8	,	,	PUNCT
ftr-319	88	9	it	it	PRON
ftr-319	88	10	would	would	AUX
ftr-319	88	11	infringe	infringe	VERB
ftr-319	88	12	on	on	ADP
ftr-319	88	13	state	state	NOUN
ftr-319	88	14	authority	authority	NOUN
ftr-319	88	15	in	in	ADP
ftr-319	88	16	a	a	DET
ftr-319	88	17	way	way	NOUN
ftr-319	88	18	that	that	PRON
ftr-319	88	19	is	be	AUX
ftr-319	88	20	limited	limit	VERB
ftr-319	88	21	to	to	ADP
ftr-319	88	22	the	the	DET
ftr-319	88	23	federal	federal	ADJ
ftr-319	88	24	interests	interest	NOUN
ftr-319	88	25	underlying	underlie	VERB
ftr-319	88	26	the	the	DET
ftr-319	88	27	commerce	commerce	NOUN
ftr-319	88	28	clause	clause	NOUN
ftr-319	88	29	.	.	PUNCT
ftr-319	89	1	federal	federal	ADJ
ftr-319	89	2	regulation	regulation	NOUN
ftr-319	89	3	in	in	ADP
ftr-319	89	4	this	this	DET
ftr-319	89	5	area	area	NOUN
ftr-319	89	6	would	would	AUX
ftr-319	89	7	intervene	intervene	VERB
ftr-319	89	8	at	at	ADP
ftr-319	89	9	a	a	DET
ftr-319	89	10	jurisdictional	jurisdictional	ADJ
ftr-319	89	11	level	level	NOUN
ftr-319	89	12	and	and	CCONJ
ftr-319	89	13	would	would	AUX
ftr-319	89	14	leave	leave	VERB
ftr-319	89	15	states	state	NOUN
ftr-319	89	16	free	free	ADJ
ftr-319	89	17	to	to	PART
ftr-319	89	18	adopt	adopt	VERB
ftr-319	89	19	varying	vary	VERB
ftr-319	89	20	substantive	substantive	ADJ
ftr-319	89	21	taxing	tax	VERB
ftr-319	89	22	structures	structure	NOUN
ftr-319	89	23	to	to	PART
ftr-319	89	24	serve	serve	VERB
ftr-319	89	25	their	their	PRON
ftr-319	89	26	local	local	ADJ
ftr-319	89	27	interests	interest	NOUN
ftr-319	89	28	.	.	PUNCT
ftr-319	90	1	this	this	DET
ftr-319	90	2	article	article	NOUN
ftr-319	90	3	offers	offer	VERB
ftr-319	90	4	and	and	CCONJ
ftr-319	90	5	evaluates	evaluate	VERB
ftr-319	90	6	four	four	NUM
ftr-319	90	7	potential	potential	ADJ
ftr-319	90	8	approaches	approach	NOUN
ftr-319	90	9	for	for	ADP
ftr-319	90	10	a	a	DET
ftr-319	90	11	federal	federal	ADJ
ftr-319	90	12	economic	economic	ADJ
ftr-319	90	13	nexus	nexus	NOUN
ftr-319	90	14	standard	standard	NOUN
ftr-319	90	15	and	and	CCONJ
ftr-319	90	16	concludes	conclude	VERB
ftr-319	90	17	that	that	SCONJ
ftr-319	90	18	the	the	DET
ftr-319	90	19	best	good	ADJ
ftr-319	90	20	option	option	NOUN
ftr-319	90	21	—	—	PUNCT
ftr-319	90	22	considering	consider	VERB
ftr-319	90	23	both	both	CCONJ
ftr-319	90	24	tax	tax	NOUN
ftr-319	90	25	and	and	CCONJ
ftr-319	90	26	constitutional	constitutional	ADJ
ftr-319	90	27	policy	policy	NOUN
ftr-319	90	28	—	—	PUNCT
ftr-319	90	29	is	be	AUX
ftr-319	90	30	for	for	SCONJ
ftr-319	90	31	congress	congress	PROPN
ftr-319	90	32	to	to	PART
ftr-319	90	33	adopt	adopt	VERB
ftr-319	90	34	a	a	DET
ftr-319	90	35	quantitative	quantitative	ADJ
ftr-319	90	36	standard	standard	NOUN
ftr-319	90	37	based	base	VERB
ftr-319	90	38	on	on	ADP
ftr-319	90	39	the	the	DET
ftr-319	90	40	multistate	multistate	NOUN
ftr-319	90	41	tax	tax	PROPN
ftr-319	90	42	commission	commission	PROPN
ftr-319	90	43	’s	’s	PART
ftr-319	90	44	model	model	NOUN
ftr-319	90	45	formulation	formulation	NOUN
ftr-319	90	46	.	.	PUNCT
ftr-319	91	1	that	that	DET
ftr-319	91	2	approach	approach	NOUN
ftr-319	91	3	would	would	AUX
ftr-319	91	4	provide	provide	VERB
ftr-319	91	5	bright	bright	ADJ
ftr-319	91	6	-	-	PUNCT
ftr-319	91	7	line	line	NOUN
ftr-319	91	8	guidance	guidance	NOUN
ftr-319	91	9	,	,	PUNCT
ftr-319	91	10	comport	comport	VERB
ftr-319	91	11	with	with	ADP
ftr-319	91	12	normative	normative	ADJ
ftr-319	91	13	tax	tax	NOUN
ftr-319	91	14	principles	principle	NOUN
ftr-319	91	15	,	,	PUNCT
ftr-319	91	16	and	and	CCONJ
ftr-319	91	17	provide	provide	VERB
ftr-319	91	18	adequate	adequate	ADJ
ftr-319	91	19	constitutional	constitutional	ADJ
ftr-319	91	20	protection	protection	NOUN
ftr-319	91	21	for	for	ADP
ftr-319	91	22	interstate	interstate	ADJ
ftr-319	91	23	commerce	commerce	NOUN
ftr-319	91	24	.	.	PUNCT
ftr-319	92	1	to	to	PART
ftr-319	92	2	form	form	VERB
ftr-319	92	3	the	the	DET
ftr-319	92	4	groundwork	groundwork	NOUN
ftr-319	92	5	for	for	ADP
ftr-319	92	6	that	that	DET
ftr-319	92	7	proposal	proposal	NOUN
ftr-319	92	8	,	,	PUNCT
ftr-319	92	9	part	part	NOUN
ftr-319	92	10	ii	ii	NOUN
ftr-319	92	11	of	of	ADP
ftr-319	92	12	this	this	DET
ftr-319	92	13	article	article	NOUN
ftr-319	92	14	provides	provide	VERB
ftr-319	92	15	a	a	DET
ftr-319	92	16	history	history	NOUN
ftr-319	92	17	of	of	ADP
ftr-319	92	18	the	the	DET
ftr-319	92	19	economic	economic	PROPN
ftr-319	92	20	nexus	nexus	PROPN
ftr-319	92	21	standard	standard	NOUN
ftr-319	92	22	,	,	PUNCT
ftr-319	92	23	from	from	ADP
ftr-319	92	24	supreme	supreme	PROPN
ftr-319	92	25	court	court	PROPN
ftr-319	92	26	authority	authority	NOUN
ftr-319	92	27	to	to	PART
ftr-319	92	28	state	state	VERB
ftr-319	92	29	judicial	judicial	ADJ
ftr-319	92	30	and	and	CCONJ
ftr-319	92	31	legislative	legislative	ADJ
ftr-319	92	32	actions	action	NOUN
ftr-319	92	33	.	.	PUNCT
ftr-319	93	1	part	part	NOUN
ftr-319	93	2	iii	iii	NUM
ftr-319	93	3	then	then	ADV
ftr-319	93	4	evaluates	evaluate	VERB
ftr-319	93	5	how	how	SCONJ
ftr-319	93	6	states	state	NOUN
ftr-319	93	7	’	'	PUNCT
ftr-319	93	8	current	current	ADJ
ftr-319	93	9	economic	economic	ADJ
ftr-319	93	10	nexus	nexus	NOUN
ftr-319	93	11	formulations	formulation	NOUN
ftr-319	93	12	will	will	AUX
ftr-319	93	13	likely	likely	ADV
ftr-319	93	14	evolve	evolve	VERB
ftr-319	93	15	without	without	ADP
ftr-319	93	16	federal	federal	ADJ
ftr-319	93	17	intervention	intervention	NOUN
ftr-319	93	18	.	.	PUNCT
ftr-319	94	1	part	part	NOUN
ftr-319	94	2	iv	iv	NUM
ftr-319	94	3	analyzes	analyze	VERB
ftr-319	94	4	four	four	NUM
ftr-319	94	5	potential	potential	ADJ
ftr-319	94	6	federal	federal	ADJ
ftr-319	94	7	approaches	approach	NOUN
ftr-319	94	8	to	to	ADP
ftr-319	94	9	the	the	DET
ftr-319	94	10	economic	economic	PROPN
ftr-319	94	11	nexus	nexus	PROPN
ftr-319	94	12	standard	standard	NOUN
ftr-319	94	13	and	and	CCONJ
ftr-319	94	14	determines	determine	NOUN
ftr-319	94	15	that	that	SCONJ
ftr-319	94	16	congress	congress	PROPN
ftr-319	94	17	should	should	AUX
ftr-319	94	18	adopt	adopt	VERB
ftr-319	94	19	a	a	DET
ftr-319	94	20	federal	federal	ADJ
ftr-319	94	21	factor	factor	NOUN
ftr-319	94	22	nexus	nexus	NOUN
ftr-319	94	23	standard	standard	NOUN
ftr-319	94	24	.	.	PUNCT
ftr-319	95	1	part	part	NOUN
ftr-319	95	2	v	v	ADP
ftr-319	95	3	briefly	briefly	NOUN
ftr-319	95	4	concludes	conclude	VERB
ftr-319	95	5	.	.	PUNCT
ftr-319	96	1	ii	ii	X
ftr-319	96	2	.	.	PUNCT
ftr-319	97	1	the	the	DET
ftr-319	97	2	history	history	NOUN
ftr-319	97	3	of	of	ADP
ftr-319	97	4	economic	economic	ADJ
ftr-319	97	5	nexus	nexus	NOUN
ftr-319	97	6	the	the	DET
ftr-319	97	7	“	"	PUNCT
ftr-319	97	8	nexus	nexus	NOUN
ftr-319	97	9	”	"	PUNCT
ftr-319	97	10	concept	concept	NOUN
ftr-319	97	11	in	in	ADP
ftr-319	97	12	state	state	NOUN
ftr-319	97	13	taxation	taxation	NOUN
ftr-319	97	14	has	have	VERB
ftr-319	97	15	a	a	DET
ftr-319	97	16	long	long	ADJ
ftr-319	97	17	and	and	CCONJ
ftr-319	97	18	detailed	detailed	ADJ
ftr-319	97	19	history	history	NOUN
ftr-319	97	20	.	.	PUNCT
ftr-319	98	1	however	however	ADV
ftr-319	98	2	,	,	PUNCT
ftr-319	98	3	the	the	DET
ftr-319	98	4	modern	modern	ADJ
ftr-319	98	5	era	era	NOUN
ftr-319	98	6	of	of	ADP
ftr-319	98	7	nexus	nexus	NOUN
ftr-319	98	8	can	can	AUX
ftr-319	98	9	be	be	AUX
ftr-319	98	10	traced	trace	VERB
ftr-319	98	11	to	to	ADP
ftr-319	98	12	the	the	DET
ftr-319	98	13	united	united	PROPN
ftr-319	98	14	states	states	PROPN
ftr-319	98	15	supreme	supreme	PROPN
ftr-319	98	16	court	court	PROPN
ftr-319	98	17	’s	’s	PART
ftr-319	98	18	1977	1977	NUM
ftr-319	98	19	enunciation	enunciation	NOUN
ftr-319	98	20	of	of	ADP
ftr-319	98	21	a	a	DET
ftr-319	98	22	four	four	NUM
ftr-319	98	23	-	-	PUNCT
ftr-319	98	24	part	part	NOUN
ftr-319	98	25	test	test	NOUN
ftr-319	98	26	for	for	ADP
ftr-319	98	27	evaluating	evaluate	VERB
ftr-319	98	28	state	state	NOUN
ftr-319	98	29	taxes	taxis	NOUN
ftr-319	98	30	under	under	ADP
ftr-319	98	31	the	the	DET
ftr-319	98	32	dormant	dormant	PROPN
ftr-319	98	33	commerce	commerce	PROPN
ftr-319	98	34	clause	clause	NOUN
ftr-319	98	35	in	in	ADP
ftr-319	98	36	complete	complete	ADJ
ftr-319	98	37	auto	auto	NOUN
ftr-319	98	38	transit	transit	NOUN
ftr-319	98	39	,	,	PUNCT
ftr-319	98	40	inc	inc	PROPN
ftr-319	98	41	.	.	PROPN
ftr-319	99	1	v.	v.	ADP
ftr-319	99	2	brady.13	brady.13	PROPN
ftr-319	99	3	for	for	ADP
ftr-319	99	4	a	a	DET
ftr-319	99	5	tax	tax	NOUN
ftr-319	99	6	to	to	PART
ftr-319	99	7	be	be	AUX
ftr-319	99	8	upheld	uphold	VERB
ftr-319	99	9	under	under	ADP
ftr-319	99	10	that	that	DET
ftr-319	99	11	test	test	NOUN
ftr-319	99	12	,	,	PUNCT
ftr-319	99	13	it	it	PRON
ftr-319	99	14	must	must	AUX
ftr-319	99	15	:	:	PUNCT
ftr-319	99	16	(	(	PUNCT
ftr-319	99	17	1	1	X
ftr-319	99	18	)	)	PUNCT
ftr-319	99	19	be	be	AUX
ftr-319	99	20	“	"	PUNCT
ftr-319	99	21	applied	apply	VERB
ftr-319	99	22	to	to	ADP
ftr-319	99	23	an	an	DET
ftr-319	99	24	activity	activity	NOUN
ftr-319	99	25	with	with	ADP
ftr-319	99	26	a	a	DET
ftr-319	99	27	substantial	substantial	ADJ
ftr-319	99	28	nexus	nexus	NOUN
ftr-319	99	29	with	with	ADP
ftr-319	99	30	the	the	DET
ftr-319	99	31	taxing	tax	VERB
ftr-319	99	32	state;”14	state;”14	PROPN
ftr-319	99	33	(	(	PUNCT
ftr-319	99	34	2	2	X
ftr-319	99	35	)	)	PUNCT
ftr-319	99	36	be	be	AUX
ftr-319	99	37	“	"	PUNCT
ftr-319	99	38	fairly	fairly	ADV
ftr-319	99	39	apportioned	apportion	VERB
ftr-319	99	40	;	;	PUNCT
ftr-319	99	41	”	"	PUNCT
ftr-319	99	42	(	(	PUNCT
ftr-319	99	43	3	3	X
ftr-319	99	44	)	)	PUNCT
ftr-319	99	45	“	"	PUNCT
ftr-319	99	46	not	not	PART
ftr-319	99	47	discriminate	discriminate	VERB
ftr-319	99	48	against	against	ADP
ftr-319	99	49	interstate	interstate	ADJ
ftr-319	99	50	commerce	commerce	NOUN
ftr-319	99	51	;	;	PUNCT
ftr-319	99	52	”	"	PUNCT
ftr-319	99	53	and	and	CCONJ
ftr-319	99	54	(	(	PUNCT
ftr-319	99	55	4	4	X
ftr-319	99	56	)	)	PUNCT
ftr-319	99	57	be	be	AUX
ftr-319	99	58	“	"	PUNCT
ftr-319	99	59	fairly	fairly	ADV
ftr-319	99	60	related	relate	VERB
ftr-319	99	61	”	"	PUNCT
ftr-319	99	62	to	to	ADP
ftr-319	99	63	the	the	DET
ftr-319	99	64	benefits	benefit	NOUN
ftr-319	99	65	afforded	afford	VERB
ftr-319	99	66	to	to	ADP
ftr-319	99	67	the	the	DET
ftr-319	99	68	taxpayer	taxpayer	NOUN
ftr-319	99	69	by	by	ADP
ftr-319	99	70	the	the	DET
ftr-319	99	71	state.15	state.15	NOUN
ftr-319	99	72	in	in	ADP
ftr-319	99	73	turn	turn	NOUN
ftr-319	99	74	,	,	PUNCT
ftr-319	99	75	the	the	DET
ftr-319	99	76	concept	concept	NOUN
ftr-319	99	77	of	of	ADP
ftr-319	99	78	economic	economic	ADJ
ftr-319	99	79	nexus	nexus	NOUN
ftr-319	99	80	has	have	AUX
ftr-319	99	81	developed	develop	VERB
ftr-319	99	82	under	under	ADP
ftr-319	99	83	the	the	DET
ftr-319	99	84	first	first	ADJ
ftr-319	99	85	prong	prong	NOUN
ftr-319	99	86	of	of	ADP
ftr-319	99	87	complete	complete	ADJ
ftr-319	99	88	auto	auto	NOUN
ftr-319	99	89	,	,	PUNCT
ftr-319	99	90	which	which	PRON
ftr-319	99	91	explicitly	explicitly	ADV
ftr-319	99	92	sets	set	VERB
ftr-319	99	93	forth	forth	ADP
ftr-319	99	94	a	a	DET
ftr-319	99	95	“	"	PUNCT
ftr-319	99	96	substantial	substantial	ADJ
ftr-319	99	97	nexus	nexus	NOUN
ftr-319	99	98	”	"	PUNCT
ftr-319	99	99	requirement	requirement	NOUN
ftr-319	99	100	.	.	PUNCT
ftr-319	100	1	interestingly	interestingly	ADV
ftr-319	100	2	,	,	PUNCT
ftr-319	100	3	the	the	DET
ftr-319	100	4	only	only	ADJ
ftr-319	100	5	real	real	ADJ
ftr-319	100	6	guidance	guidance	NOUN
ftr-319	100	7	that	that	SCONJ
ftr-319	100	8	the	the	DET
ftr-319	100	9	court	court	NOUN
ftr-319	100	10	has	have	AUX
ftr-319	100	11	provided	provide	VERB
ftr-319	100	12	regarding	regard	VERB
ftr-319	100	13	the	the	DET
ftr-319	100	14	substantial	substantial	ADJ
ftr-319	100	15	nexus	nexus	NOUN
ftr-319	100	16	requirement	requirement	NOUN
ftr-319	100	17	has	have	AUX
ftr-319	100	18	involved	involve	VERB
ftr-319	100	19	use	use	NOUN
ftr-319	100	20	tax	tax	NOUN
ftr-319	100	21	collection	collection	NOUN
ftr-319	101	1	13	13	NUM
ftr-319	101	2	.	.	X
ftr-319	101	3	430	430	NUM
ftr-319	101	4	u.s	u.s	PROPN
ftr-319	101	5	.	.	PROPN
ftr-319	101	6	274	274	NUM
ftr-319	101	7	,	,	PUNCT
ftr-319	101	8	279	279	NUM
ftr-319	101	9	(	(	PUNCT
ftr-319	101	10	1977	1977	NUM
ftr-319	101	11	)	)	PUNCT
ftr-319	101	12	.	.	PUNCT
ftr-319	102	1	14	14	NUM
ftr-319	102	2	.	.	PUNCT
ftr-319	103	1	less	less	ADJ
ftr-319	103	2	than	than	ADP
ftr-319	103	3	one	one	NUM
ftr-319	103	4	month	month	NOUN
ftr-319	103	5	after	after	ADP
ftr-319	103	6	complete	complete	ADJ
ftr-319	103	7	auto	auto	NOUN
ftr-319	103	8	,	,	PUNCT
ftr-319	103	9	the	the	DET
ftr-319	103	10	court	court	NOUN
ftr-319	103	11	clarified	clarify	VERB
ftr-319	103	12	that	that	SCONJ
ftr-319	103	13	this	this	DET
ftr-319	103	14	substantial	substantial	ADJ
ftr-319	103	15	nexus	nexus	NOUN
ftr-319	103	16	requirement	requirement	NOUN
ftr-319	103	17	necessitates	necessitate	VERB
ftr-319	103	18	only	only	ADV
ftr-319	103	19	a	a	DET
ftr-319	103	20	nexus	nexus	NOUN
ftr-319	103	21	between	between	ADP
ftr-319	103	22	the	the	DET
ftr-319	103	23	taxing	tax	VERB
ftr-319	103	24	state	state	NOUN
ftr-319	103	25	and	and	CCONJ
ftr-319	103	26	the	the	DET
ftr-319	103	27	taxpayer	taxpayer	NOUN
ftr-319	103	28	(	(	PUNCT
ftr-319	103	29	or	or	CCONJ
ftr-319	103	30	tax	tax	NOUN
ftr-319	103	31	collector	collector	NOUN
ftr-319	103	32	in	in	ADP
ftr-319	103	33	the	the	DET
ftr-319	103	34	case	case	NOUN
ftr-319	103	35	of	of	ADP
ftr-319	103	36	a	a	DET
ftr-319	103	37	use	use	NOUN
ftr-319	103	38	tax	tax	NOUN
ftr-319	103	39	collected	collect	VERB
ftr-319	103	40	by	by	ADP
ftr-319	103	41	an	an	DET
ftr-319	103	42	out	out	ADJ
ftr-319	103	43	-	-	PUNCT
ftr-319	103	44	of	of	ADP
ftr-319	103	45	-	-	PUNCT
ftr-319	103	46	state	state	NOUN
ftr-319	103	47	merchant	merchant	NOUN
ftr-319	103	48	)	)	PUNCT
ftr-319	103	49	,	,	PUNCT
ftr-319	103	50	not	not	PART
ftr-319	103	51	the	the	DET
ftr-319	103	52	particular	particular	ADJ
ftr-319	103	53	activity	activity	NOUN
ftr-319	103	54	being	be	AUX
ftr-319	103	55	taxed	tax	VERB
ftr-319	103	56	.	.	PUNCT
ftr-319	104	1	nat’l	nat’l	PROPN
ftr-319	104	2	geographic	geographic	ADJ
ftr-319	104	3	soc’y	soc’y	NOUN
ftr-319	104	4	v.	v.	ADP
ftr-319	104	5	cal	cal	PROPN
ftr-319	104	6	.	.	PUNCT
ftr-319	105	1	bd	bd	PROPN
ftr-319	105	2	.	.	PROPN
ftr-319	105	3	of	of	ADP
ftr-319	105	4	equalization	equalization	NOUN
ftr-319	105	5	,	,	PUNCT
ftr-319	106	1	430	430	NUM
ftr-319	106	2	u.s	u.s	PROPN
ftr-319	106	3	.	.	PROPN
ftr-319	106	4	551	551	NUM
ftr-319	106	5	,	,	PUNCT
ftr-319	106	6	560	560	NUM
ftr-319	106	7	(	(	PUNCT
ftr-319	106	8	1977	1977	NUM
ftr-319	106	9	)	)	PUNCT
ftr-319	106	10	.	.	PUNCT
ftr-319	107	1	15	15	NUM
ftr-319	107	2	.	.	PUNCT
ftr-319	107	3	complete	complete	ADJ
ftr-319	107	4	auto	auto	PROPN
ftr-319	107	5	,	,	PUNCT
ftr-319	107	6	430	430	NUM
ftr-319	107	7	u.s	u.s	PROPN
ftr-319	107	8	.	.	PROPN
ftr-319	107	9	at	at	ADP
ftr-319	107	10	279	279	NUM
ftr-319	107	11	,	,	PUNCT
ftr-319	107	12	287	287	NUM
ftr-319	107	13	.	.	PUNCT
ftr-319	108	1	of	of	ADP
ftr-319	108	2	course	course	NOUN
ftr-319	108	3	,	,	PUNCT
ftr-319	108	4	the	the	DET
ftr-319	108	5	complete	complete	ADJ
ftr-319	108	6	auto	auto	NOUN
ftr-319	108	7	court	court	NOUN
ftr-319	108	8	did	do	AUX
ftr-319	108	9	not	not	PART
ftr-319	108	10	create	create	VERB
ftr-319	108	11	this	this	DET
ftr-319	108	12	four	four	NUM
ftr-319	108	13	-	-	PUNCT
ftr-319	108	14	factor	factor	NOUN
ftr-319	108	15	test	test	NOUN
ftr-319	108	16	out	out	ADP
ftr-319	108	17	of	of	ADP
ftr-319	108	18	whole	whole	ADJ
ftr-319	108	19	cloth	cloth	NOUN
ftr-319	108	20	but	but	CCONJ
ftr-319	108	21	simply	simply	ADV
ftr-319	108	22	joined	join	VERB
ftr-319	108	23	the	the	DET
ftr-319	108	24	elements	element	NOUN
ftr-319	108	25	together	together	ADV
ftr-319	108	26	from	from	ADP
ftr-319	108	27	the	the	DET
ftr-319	108	28	court	court	NOUN
ftr-319	108	29	’s	’s	PART
ftr-319	108	30	long	long	ADJ
ftr-319	108	31	history	history	NOUN
ftr-319	108	32	of	of	ADP
ftr-319	108	33	commerce	commerce	PROPN
ftr-319	108	34	clause	clause	NOUN
ftr-319	108	35	analysis	analysis	NOUN
ftr-319	108	36	.	.	PUNCT
ftr-319	109	1	see	see	VERB
ftr-319	109	2	i	i	PRON
ftr-319	109	3	d.	d.	PROPN
ftr-319	109	4	at	at	ADP
ftr-319	109	5	279	279	NUM
ftr-319	109	6	.	.	PUNCT
ftr-319	110	1	162	162	NUM
ftr-319	110	2	florida	florida	PROPN
ftr-319	110	3	tax	tax	NOUN
ftr-319	110	4	review	review	NOUN
ftr-319	110	5	[	[	X
ftr-319	110	6	vol	vol	NOUN
ftr-319	110	7	.	.	PUNCT
ftr-319	111	1	13:4	13:4	NUM
ftr-319	111	2	obligations	obligation	NOUN
ftr-319	111	3	rather	rather	ADV
ftr-319	111	4	than	than	ADP
ftr-319	111	5	direct	direct	ADJ
ftr-319	111	6	impositions	imposition	NOUN
ftr-319	111	7	of	of	ADP
ftr-319	111	8	tax	tax	NOUN
ftr-319	111	9	.	.	PUNCT
ftr-319	112	1	a	a	DET
ftr-319	112	2	use	use	NOUN
ftr-319	112	3	tax	tax	NOUN
ftr-319	112	4	is	be	AUX
ftr-319	112	5	complementary	complementary	ADJ
ftr-319	112	6	to	to	ADP
ftr-319	112	7	a	a	DET
ftr-319	112	8	state	state	NOUN
ftr-319	112	9	’s	’s	PART
ftr-319	112	10	sales	sale	NOUN
ftr-319	112	11	tax	tax	NOUN
ftr-319	112	12	.	.	PUNCT
ftr-319	113	1	whereas	whereas	SCONJ
ftr-319	113	2	sales	sale	NOUN
ftr-319	113	3	taxes	taxis	NOUN
ftr-319	113	4	are	be	AUX
ftr-319	113	5	generally	generally	ADV
ftr-319	113	6	imposed	impose	VERB
ftr-319	113	7	on	on	ADP
ftr-319	113	8	retail	retail	ADJ
ftr-319	113	9	transactions	transaction	NOUN
ftr-319	113	10	that	that	PRON
ftr-319	113	11	occur	occur	VERB
ftr-319	113	12	within	within	ADP
ftr-319	113	13	a	a	DET
ftr-319	113	14	state	state	NOUN
ftr-319	113	15	,	,	PUNCT
ftr-319	113	16	use	use	VERB
ftr-319	113	17	taxes	taxis	NOUN
ftr-319	113	18	are	be	AUX
ftr-319	113	19	imposed	impose	VERB
ftr-319	113	20	on	on	ADP
ftr-319	113	21	the	the	DET
ftr-319	113	22	use	use	NOUN
ftr-319	113	23	or	or	CCONJ
ftr-319	113	24	consumption	consumption	NOUN
ftr-319	113	25	of	of	ADP
ftr-319	113	26	taxable	taxable	ADJ
ftr-319	113	27	property	property	NOUN
ftr-319	113	28	within	within	ADP
ftr-319	113	29	a	a	DET
ftr-319	113	30	state.16	state.16	NOUN
ftr-319	113	31	such	such	ADJ
ftr-319	113	32	taxes	taxis	NOUN
ftr-319	113	33	are	be	AUX
ftr-319	113	34	designed	design	VERB
ftr-319	113	35	to	to	PART
ftr-319	113	36	compensate	compensate	VERB
ftr-319	113	37	states	state	NOUN
ftr-319	113	38	for	for	ADP
ftr-319	113	39	the	the	DET
ftr-319	113	40	tax	tax	NOUN
ftr-319	113	41	revenues	revenue	NOUN
ftr-319	113	42	that	that	PRON
ftr-319	113	43	are	be	AUX
ftr-319	113	44	lost	lose	VERB
ftr-319	113	45	when	when	SCONJ
ftr-319	113	46	taxpayers	taxpayer	NOUN
ftr-319	113	47	make	make	VERB
ftr-319	113	48	purchases	purchase	NOUN
ftr-319	113	49	without	without	ADP
ftr-319	113	50	paying	pay	VERB
ftr-319	113	51	sales	sale	NOUN
ftr-319	113	52	tax.17	tax.17	NOUN
ftr-319	113	53	this	this	PRON
ftr-319	113	54	occurs	occur	VERB
ftr-319	113	55	,	,	PUNCT
ftr-319	113	56	for	for	ADP
ftr-319	113	57	example	example	NOUN
ftr-319	113	58	,	,	PUNCT
ftr-319	113	59	when	when	SCONJ
ftr-319	113	60	a	a	DET
ftr-319	113	61	person	person	NOUN
ftr-319	113	62	buys	buy	VERB
ftr-319	113	63	an	an	DET
ftr-319	113	64	item	item	NOUN
ftr-319	113	65	online	online	ADV
ftr-319	113	66	—	—	PUNCT
ftr-319	113	67	or	or	CCONJ
ftr-319	113	68	in	in	ADP
ftr-319	113	69	a	a	DET
ftr-319	113	70	neighboring	neighbor	VERB
ftr-319	113	71	state	state	NOUN
ftr-319	113	72	—	—	PUNCT
ftr-319	113	73	without	without	ADP
ftr-319	113	74	paying	pay	VERB
ftr-319	113	75	sales	sale	NOUN
ftr-319	113	76	tax.18	tax.18	PRON
ftr-319	113	77	absent	absent	ADJ
ftr-319	113	78	a	a	DET
ftr-319	113	79	use	use	NOUN
ftr-319	113	80	tax	tax	NOUN
ftr-319	113	81	on	on	ADP
ftr-319	113	82	that	that	DET
ftr-319	113	83	person	person	NOUN
ftr-319	113	84	’s	’s	PART
ftr-319	113	85	use	use	NOUN
ftr-319	113	86	of	of	ADP
ftr-319	113	87	the	the	DET
ftr-319	113	88	goods	good	NOUN
ftr-319	113	89	in	in	ADP
ftr-319	113	90	his	his	PRON
ftr-319	113	91	or	or	CCONJ
ftr-319	113	92	her	her	PRON
ftr-319	113	93	home	home	NOUN
ftr-319	113	94	state	state	NOUN
ftr-319	113	95	,	,	PUNCT
ftr-319	113	96	the	the	DET
ftr-319	113	97	person	person	NOUN
ftr-319	113	98	would	would	AUX
ftr-319	113	99	avoid	avoid	VERB
ftr-319	113	100	paying	pay	VERB
ftr-319	113	101	any	any	DET
ftr-319	113	102	sales	sale	NOUN
ftr-319	113	103	or	or	CCONJ
ftr-319	113	104	use	use	VERB
ftr-319	113	105	tax	tax	NOUN
ftr-319	113	106	on	on	ADP
ftr-319	113	107	that	that	DET
ftr-319	113	108	purchase	purchase	NOUN
ftr-319	113	109	merely	merely	ADV
ftr-319	113	110	by	by	ADP
ftr-319	113	111	making	make	VERB
ftr-319	113	112	the	the	DET
ftr-319	113	113	purchase	purchase	NOUN
ftr-319	113	114	online	online	ADV
ftr-319	113	115	(	(	PUNCT
ftr-319	113	116	or	or	CCONJ
ftr-319	113	117	across	across	ADP
ftr-319	113	118	the	the	DET
ftr-319	113	119	border	border	NOUN
ftr-319	113	120	)	)	PUNCT
ftr-319	113	121	.	.	PUNCT
ftr-319	114	1	the	the	DET
ftr-319	114	2	principal	principal	ADJ
ftr-319	114	3	problem	problem	NOUN
ftr-319	114	4	for	for	ADP
ftr-319	114	5	states	state	NOUN
ftr-319	114	6	with	with	ADP
ftr-319	114	7	use	use	NOUN
ftr-319	114	8	taxes	taxis	NOUN
ftr-319	114	9	has	have	AUX
ftr-319	114	10	been	be	AUX
ftr-319	114	11	collecting	collect	VERB
ftr-319	114	12	them	they	PRON
ftr-319	114	13	.	.	PUNCT
ftr-319	115	1	it	it	PRON
ftr-319	115	2	is	be	AUX
ftr-319	115	3	not	not	PART
ftr-319	115	4	practical	practical	ADJ
ftr-319	115	5	—	—	PUNCT
ftr-319	115	6	or	or	CCONJ
ftr-319	115	7	politically	politically	ADV
ftr-319	115	8	expedient	expedient	ADJ
ftr-319	115	9	—	—	PUNCT
ftr-319	115	10	for	for	SCONJ
ftr-319	115	11	states	state	NOUN
ftr-319	115	12	to	to	PART
ftr-319	115	13	take	take	VERB
ftr-319	115	14	enforcement	enforcement	NOUN
ftr-319	115	15	actions	action	NOUN
ftr-319	115	16	against	against	ADP
ftr-319	115	17	individual	individual	ADJ
ftr-319	115	18	consumers	consumer	NOUN
ftr-319	115	19	for	for	ADP
ftr-319	115	20	small	small	ADJ
ftr-319	115	21	sums.19	sums.19	PROPN
ftr-319	115	22	states	state	NOUN
ftr-319	115	23	have	have	AUX
ftr-319	115	24	thus	thus	ADV
ftr-319	115	25	responded	respond	VERB
ftr-319	115	26	by	by	ADP
ftr-319	115	27	imposing	impose	VERB
ftr-319	115	28	use	use	NOUN
ftr-319	115	29	tax	tax	NOUN
ftr-319	115	30	collection	collection	NOUN
ftr-319	115	31	obligations	obligation	NOUN
ftr-319	115	32	on	on	ADP
ftr-319	115	33	certain	certain	ADJ
ftr-319	115	34	out	out	ADP
ftr-319	115	35	-	-	PUNCT
ftr-319	115	36	of	of	ADP
ftr-319	115	37	-	-	PUNCT
ftr-319	115	38	state	state	NOUN
ftr-319	115	39	vendors	vendor	NOUN
ftr-319	115	40	(	(	PUNCT
ftr-319	115	41	e.g.	e.g.	ADV
ftr-319	115	42	,	,	PUNCT
ftr-319	115	43	catalog	catalog	NOUN
ftr-319	115	44	or	or	CCONJ
ftr-319	115	45	internet	internet	NOUN
ftr-319	115	46	businesses	business	NOUN
ftr-319	115	47	)	)	PUNCT
ftr-319	115	48	.	.	PUNCT
ftr-319	116	1	those	those	DET
ftr-319	116	2	vendors	vendor	NOUN
ftr-319	116	3	naturally	naturally	ADV
ftr-319	116	4	resist	resist	VERB
ftr-319	116	5	those	those	DET
ftr-319	116	6	obligations	obligation	NOUN
ftr-319	116	7	,	,	PUNCT
ftr-319	116	8	often	often	ADV
ftr-319	116	9	arguing	argue	VERB
ftr-319	116	10	that	that	SCONJ
ftr-319	116	11	those	those	DET
ftr-319	116	12	requirements	requirement	NOUN
ftr-319	116	13	violate	violate	VERB
ftr-319	116	14	the	the	DET
ftr-319	116	15	due	due	ADJ
ftr-319	116	16	process	process	NOUN
ftr-319	116	17	and	and	CCONJ
ftr-319	116	18	commerce	commerce	NOUN
ftr-319	116	19	clauses	clause	NOUN
ftr-319	116	20	.	.	PUNCT
ftr-319	117	1	the	the	DET
ftr-319	117	2	court	court	NOUN
ftr-319	117	3	upheld	uphold	VERB
ftr-319	117	4	one	one	NUM
ftr-319	117	5	state	state	NOUN
ftr-319	117	6	’s	’s	PART
ftr-319	117	7	collection	collection	NOUN
ftr-319	117	8	obligations	obligation	NOUN
ftr-319	117	9	against	against	ADP
ftr-319	117	10	those	those	DET
ftr-319	117	11	challenges	challenge	NOUN
ftr-319	117	12	less	less	ADJ
ftr-319	117	13	than	than	ADP
ftr-319	117	14	one	one	NUM
ftr-319	117	15	month	month	NOUN
ftr-319	117	16	after	after	ADP
ftr-319	117	17	complete	complete	ADJ
ftr-319	117	18	auto.20	auto.20	NOUN
ftr-319	117	19	in	in	ADP
ftr-319	117	20	that	that	DET
ftr-319	117	21	case	case	NOUN
ftr-319	117	22	,	,	PUNCT
ftr-319	117	23	the	the	DET
ftr-319	117	24	national	national	PROPN
ftr-319	117	25	geographic	geographic	ADJ
ftr-319	117	26	society	society	NOUN
ftr-319	117	27	argued	argue	VERB
ftr-319	117	28	that	that	SCONJ
ftr-319	117	29	the	the	DET
ftr-319	117	30	due	due	ADJ
ftr-319	117	31	process	process	NOUN
ftr-319	117	32	and	and	CCONJ
ftr-319	117	33	commerce	commerce	NOUN
ftr-319	117	34	clauses	clause	NOUN
ftr-319	117	35	barred	bar	VERB
ftr-319	117	36	california	california	PROPN
ftr-319	117	37	from	from	ADP
ftr-319	117	38	requiring	require	VERB
ftr-319	117	39	it	it	PRON
ftr-319	117	40	to	to	PART
ftr-319	117	41	collect	collect	VERB
ftr-319	117	42	a	a	DET
ftr-319	117	43	use	use	NOUN
ftr-319	117	44	tax	tax	NOUN
ftr-319	117	45	on	on	ADP
ftr-319	117	46	sales	sale	NOUN
ftr-319	117	47	to	to	ADP
ftr-319	117	48	california	california	PROPN
ftr-319	117	49	customers	customer	NOUN
ftr-319	117	50	because	because	SCONJ
ftr-319	117	51	its	its	PRON
ftr-319	117	52	mail	mail	NOUN
ftr-319	117	53	-	-	PUNCT
ftr-319	117	54	order	order	NOUN
ftr-319	117	55	business	business	NOUN
ftr-319	117	56	did	do	AUX
ftr-319	117	57	not	not	PART
ftr-319	117	58	have	have	VERB
ftr-319	117	59	any	any	DET
ftr-319	117	60	physical	physical	ADJ
ftr-319	117	61	connection	connection	NOUN
ftr-319	117	62	to	to	ADP
ftr-319	117	63	the	the	DET
ftr-319	117	64	state.21	state.21	NOUN
ftr-319	117	65	the	the	DET
ftr-319	117	66	court	court	NOUN
ftr-319	117	67	rejected	reject	VERB
ftr-319	117	68	that	that	DET
ftr-319	117	69	challenge	challenge	NOUN
ftr-319	117	70	because	because	SCONJ
ftr-319	117	71	one	one	NUM
ftr-319	117	72	of	of	ADP
ftr-319	117	73	the	the	DET
ftr-319	117	74	society	society	NOUN
ftr-319	117	75	’s	’s	PART
ftr-319	117	76	other	other	ADJ
ftr-319	117	77	business	business	NOUN
ftr-319	117	78	lines	line	NOUN
ftr-319	117	79	—	—	PUNCT
ftr-319	117	80	within	within	ADP
ftr-319	117	81	the	the	DET
ftr-319	117	82	same	same	ADJ
ftr-319	117	83	legal	legal	ADJ
ftr-319	117	84	entity	entity	NOUN
ftr-319	117	85	—	—	PUNCT
ftr-319	117	86	did	do	AUX
ftr-319	117	87	have	have	VERB
ftr-319	117	88	a	a	DET
ftr-319	117	89	physical	physical	ADJ
ftr-319	117	90	presence	presence	NOUN
ftr-319	117	91	in	in	ADP
ftr-319	117	92	california.22	california.22	NOUN
ftr-319	117	93	the	the	DET
ftr-319	117	94	court	court	NOUN
ftr-319	117	95	did	do	AUX
ftr-319	117	96	not	not	PART
ftr-319	117	97	evaluate	evaluate	VERB
ftr-319	117	98	the	the	DET
ftr-319	117	99	case	case	NOUN
ftr-319	117	100	under	under	ADP
ftr-319	117	101	complete	complete	ADJ
ftr-319	117	102	auto	auto	NOUN
ftr-319	117	103	’s	’s	PART
ftr-319	117	104	substantial	substantial	ADJ
ftr-319	117	105	nexus	nexus	NOUN
ftr-319	117	106	prong	prong	NOUN
ftr-319	117	107	,	,	PUNCT
ftr-319	117	108	but	but	CCONJ
ftr-319	117	109	it	it	PRON
ftr-319	117	110	did	do	AUX
ftr-319	117	111	hold	hold	VERB
ftr-319	117	112	that	that	SCONJ
ftr-319	117	113	the	the	DET
ftr-319	117	114	16	16	NUM
ftr-319	117	115	.	.	PUNCT
ftr-319	118	1	see	see	VERB
ftr-319	118	2	jerome	jerome	PROPN
ftr-319	118	3	r.	r.	PROPN
ftr-319	118	4	hellerstein	hellerstein	PROPN
ftr-319	118	5	&	&	CCONJ
ftr-319	118	6	walter	walter	PROPN
ftr-319	118	7	hellerstein	hellerstein	PROPN
ftr-319	118	8	,	,	PUNCT
ftr-319	118	9	state	state	NOUN
ftr-319	118	10	taxation	taxation	NOUN
ftr-319	118	11	¶	¶	PROPN
ftr-319	118	12	12.01	12.01	NUM
ftr-319	118	13	(	(	PUNCT
ftr-319	118	14	3d	3d	NUM
ftr-319	118	15	ed	ed	NOUN
ftr-319	118	16	.	.	PROPN
ftr-319	118	17	1998	1998	NUM
ftr-319	118	18	&	&	CCONJ
ftr-319	118	19	supp	supp	PROPN
ftr-319	118	20	.	.	PUNCT
ftr-319	119	1	2010	2010	NUM
ftr-319	119	2	)	)	PUNCT
ftr-319	120	1	[	[	X
ftr-319	120	2	hereinafter	hereinafter	NOUN
ftr-319	120	3	hellerstein	hellerstein	NOUN
ftr-319	120	4	,	,	PUNCT
ftr-319	120	5	state	state	NOUN
ftr-319	120	6	taxation	taxation	NOUN
ftr-319	120	7	]	]	PUNCT
ftr-319	120	8	.	.	PUNCT
ftr-319	121	1	17	17	NUM
ftr-319	121	2	.	.	PUNCT
ftr-319	122	1	i	i	PRON
ftr-319	122	2	d.	d.	PROPN
ftr-319	122	3	¶	¶	PROPN
ftr-319	122	4	16.01[2	16.01[2	NOUN
ftr-319	122	5	]	]	PUNCT
ftr-319	122	6	.	.	PUNCT
ftr-319	123	1	18	18	NUM
ftr-319	123	2	.	.	PUNCT
ftr-319	124	1	residents	resident	NOUN
ftr-319	124	2	of	of	ADP
ftr-319	124	3	iowa	iowa	PROPN
ftr-319	124	4	,	,	PUNCT
ftr-319	124	5	for	for	ADP
ftr-319	124	6	example	example	NOUN
ftr-319	124	7	,	,	PUNCT
ftr-319	124	8	can	can	AUX
ftr-319	124	9	travel	travel	VERB
ftr-319	124	10	to	to	ADP
ftr-319	124	11	minnesota	minnesota	PROPN
ftr-319	124	12	to	to	PART
ftr-319	124	13	purchase	purchase	VERB
ftr-319	124	14	clothing	clothing	NOUN
ftr-319	124	15	,	,	PUNCT
ftr-319	124	16	which	which	PRON
ftr-319	124	17	is	be	AUX
ftr-319	124	18	exempt	exempt	ADJ
ftr-319	124	19	from	from	ADP
ftr-319	124	20	minnesota	minnesota	PROPN
ftr-319	124	21	sales	sale	NOUN
ftr-319	124	22	tax	tax	NOUN
ftr-319	124	23	.	.	PUNCT
ftr-319	125	1	minn	minn	PROPN
ftr-319	125	2	.	.	PUNCT
ftr-319	125	3	stat	stat	PROPN
ftr-319	125	4	.	.	PUNCT
ftr-319	126	1	§	§	PROPN
ftr-319	126	2	297a.67	297a.67	NUM
ftr-319	126	3	,	,	PUNCT
ftr-319	126	4	subd	subd	NOUN
ftr-319	126	5	.	.	NOUN
ftr-319	126	6	8	8	NUM
ftr-319	126	7	(	(	PUNCT
ftr-319	126	8	2012	2012	NUM
ftr-319	126	9	)	)	PUNCT
ftr-319	126	10	.	.	PUNCT
ftr-319	127	1	19	19	NUM
ftr-319	127	2	.	.	PUNCT
ftr-319	128	1	states	state	NOUN
ftr-319	128	2	have	have	AUX
ftr-319	128	3	attempted	attempt	VERB
ftr-319	128	4	to	to	PART
ftr-319	128	5	encourage	encourage	VERB
ftr-319	128	6	voluntary	voluntary	ADJ
ftr-319	128	7	compliance	compliance	NOUN
ftr-319	128	8	with	with	ADP
ftr-319	128	9	their	their	PRON
ftr-319	128	10	use	use	NOUN
ftr-319	128	11	taxes	taxis	NOUN
ftr-319	128	12	by	by	ADP
ftr-319	128	13	putting	put	VERB
ftr-319	128	14	use	use	NOUN
ftr-319	128	15	-	-	PUNCT
ftr-319	128	16	tax	tax	NOUN
ftr-319	128	17	remittance	remittance	NOUN
ftr-319	128	18	lines	line	NOUN
ftr-319	128	19	on	on	ADP
ftr-319	128	20	their	their	PRON
ftr-319	128	21	income	income	NOUN
ftr-319	128	22	tax	tax	NOUN
ftr-319	128	23	returns	return	NOUN
ftr-319	128	24	.	.	PUNCT
ftr-319	129	1	see	see	VERB
ftr-319	129	2	nina	nina	PROPN
ftr-319	129	3	manzi	manzi	PROPN
ftr-319	129	4	,	,	PUNCT
ftr-319	129	5	use	use	VERB
ftr-319	129	6	tax	tax	NOUN
ftr-319	129	7	collection	collection	NOUN
ftr-319	129	8	on	on	ADP
ftr-319	129	9	income	income	NOUN
ftr-319	129	10	tax	tax	NOUN
ftr-319	129	11	returns	return	NOUN
ftr-319	129	12	,	,	PUNCT
ftr-319	129	13	36	36	NUM
ftr-319	129	14	st	st	PROPN
ftr-319	129	15	.	.	PROPN
ftr-319	129	16	tax	tax	PROPN
ftr-319	129	17	notes	note	NOUN
ftr-319	129	18	25	25	NUM
ftr-319	129	19	(	(	PUNCT
ftr-319	129	20	july	july	PROPN
ftr-319	129	21	2	2	NUM
ftr-319	129	22	,	,	PUNCT
ftr-319	129	23	2012	2012	NUM
ftr-319	129	24	)	)	PUNCT
ftr-319	129	25	(	(	PUNCT
ftr-319	129	26	evidencing	evidence	VERB
ftr-319	129	27	that	that	SCONJ
ftr-319	129	28	twenty	twenty	NUM
ftr-319	129	29	-	-	PUNCT
ftr-319	129	30	five	five	NUM
ftr-319	129	31	states	state	NOUN
ftr-319	129	32	currently	currently	ADV
ftr-319	129	33	provide	provide	VERB
ftr-319	129	34	for	for	ADP
ftr-319	129	35	use	use	NOUN
ftr-319	129	36	-	-	PUNCT
ftr-319	129	37	tax	tax	NOUN
ftr-319	129	38	reporting	reporting	NOUN
ftr-319	129	39	on	on	ADP
ftr-319	129	40	their	their	PRON
ftr-319	129	41	states	state	NOUN
ftr-319	129	42	’	'	PUNCT
ftr-319	129	43	individual	individual	ADJ
ftr-319	129	44	income	income	NOUN
ftr-319	129	45	tax	tax	NOUN
ftr-319	129	46	returns	return	NOUN
ftr-319	129	47	)	)	PUNCT
ftr-319	129	48	.	.	PUNCT
ftr-319	130	1	voluntary	voluntary	ADJ
ftr-319	130	2	compliance	compliance	NOUN
ftr-319	130	3	in	in	ADP
ftr-319	130	4	those	those	DET
ftr-319	130	5	states	state	NOUN
ftr-319	130	6	appears	appear	VERB
ftr-319	130	7	to	to	PART
ftr-319	130	8	be	be	AUX
ftr-319	130	9	low	low	ADJ
ftr-319	130	10	.	.	PUNCT
ftr-319	131	1	i	i	PRON
ftr-319	131	2	d.	d.	PROPN
ftr-319	131	3	at	at	ADP
ftr-319	131	4	26	26	NUM
ftr-319	131	5	(	(	PUNCT
ftr-319	131	6	showing	show	VERB
ftr-319	131	7	that	that	SCONJ
ftr-319	131	8	the	the	DET
ftr-319	131	9	percentage	percentage	NOUN
ftr-319	131	10	of	of	ADP
ftr-319	131	11	income	income	NOUN
ftr-319	131	12	tax	tax	NOUN
ftr-319	131	13	returns	return	NOUN
ftr-319	131	14	that	that	PRON
ftr-319	131	15	actually	actually	ADV
ftr-319	131	16	report	report	VERB
ftr-319	131	17	use	use	VERB
ftr-319	131	18	tax	tax	NOUN
ftr-319	131	19	due	due	ADJ
ftr-319	131	20	ranges	range	NOUN
ftr-319	131	21	from	from	ADP
ftr-319	131	22	0.2	0.2	NUM
ftr-319	131	23	percent	percent	NOUN
ftr-319	131	24	to	to	ADP
ftr-319	131	25	9.8	9.8	NUM
ftr-319	131	26	percent	percent	NOUN
ftr-319	131	27	)	)	PUNCT
ftr-319	131	28	.	.	PUNCT
ftr-319	132	1	20	20	NUM
ftr-319	132	2	.	.	X
ftr-319	132	3	nat’l	nat’l	PROPN
ftr-319	132	4	geographic	geographic	ADJ
ftr-319	132	5	soc’y	soc’y	NOUN
ftr-319	132	6	v.	v.	ADP
ftr-319	132	7	cal	cal	PROPN
ftr-319	132	8	.	.	PUNCT
ftr-319	133	1	bd	bd	PROPN
ftr-319	133	2	.	.	PROPN
ftr-319	133	3	of	of	ADP
ftr-319	133	4	equalization	equalization	NOUN
ftr-319	133	5	,	,	PUNCT
ftr-319	134	1	430	430	NUM
ftr-319	134	2	u.s	u.s	PROPN
ftr-319	134	3	.	.	PROPN
ftr-319	134	4	551	551	NUM
ftr-319	134	5	,	,	PUNCT
ftr-319	134	6	560	560	NUM
ftr-319	134	7	(	(	PUNCT
ftr-319	134	8	1977	1977	NUM
ftr-319	134	9	)	)	PUNCT
ftr-319	134	10	.	.	PUNCT
ftr-319	135	1	21	21	NUM
ftr-319	135	2	.	.	PUNCT
ftr-319	136	1	i	i	PRON
ftr-319	136	2	d.	d.	PROPN
ftr-319	136	3	22	22	NUM
ftr-319	136	4	.	.	PUNCT
ftr-319	137	1	i	i	PRON
ftr-319	137	2	d.	d.	PROPN
ftr-319	137	3	at	at	ADP
ftr-319	137	4	562	562	NUM
ftr-319	137	5	.	.	PUNCT
ftr-319	138	1	2012	2012	NUM
ftr-319	138	2	]	]	X
ftr-319	138	3	economic	economic	ADJ
ftr-319	138	4	nexus	nexus	NOUN
ftr-319	138	5	163	163	NUM
ftr-319	138	6	society	society	NOUN
ftr-319	138	7	’s	’s	PART
ftr-319	138	8	“	"	PUNCT
ftr-319	138	9	continuous	continuous	ADJ
ftr-319	138	10	presence	presence	NOUN
ftr-319	138	11	in	in	ADP
ftr-319	138	12	california	california	PROPN
ftr-319	138	13	.	.	PUNCT
ftr-319	138	14	.	.	PUNCT
ftr-319	139	1	.	.	PUNCT
ftr-319	140	1	provides	provide	VERB
ftr-319	140	2	a	a	DET
ftr-319	140	3	sufficient	sufficient	ADJ
ftr-319	140	4	nexus	nexus	NOUN
ftr-319	140	5	to	to	PART
ftr-319	140	6	justify	justify	VERB
ftr-319	140	7	the	the	DET
ftr-319	140	8	state	state	NOUN
ftr-319	140	9	’s	’s	PART
ftr-319	140	10	imposition”23	imposition”23	NOUN
ftr-319	140	11	of	of	ADP
ftr-319	140	12	use	use	NOUN
ftr-319	140	13	taxes	taxis	NOUN
ftr-319	140	14	.	.	PUNCT
ftr-319	141	1	that	that	PRON
ftr-319	141	2	physical	physical	ADJ
ftr-319	141	3	presence	presence	NOUN
ftr-319	141	4	analysis	analysis	NOUN
ftr-319	141	5	was	be	AUX
ftr-319	141	6	consistent	consistent	ADJ
ftr-319	141	7	with	with	ADP
ftr-319	141	8	the	the	DET
ftr-319	141	9	court	court	NOUN
ftr-319	141	10	’s	’s	PART
ftr-319	141	11	pre	pre	ADJ
ftr-319	141	12	-	-	ADJ
ftr-319	141	13	complete	complete	ADJ
ftr-319	141	14	auto	auto	NOUN
ftr-319	141	15	decision	decision	NOUN
ftr-319	141	16	in	in	ADP
ftr-319	141	17	national	national	ADJ
ftr-319	141	18	bellas	bellas	PROPN
ftr-319	141	19	hess	hess	PROPN
ftr-319	141	20	,	,	PUNCT
ftr-319	141	21	inc	inc	PROPN
ftr-319	141	22	.	.	PROPN
ftr-319	142	1	v.	v.	PROPN
ftr-319	142	2	department	department	PROPN
ftr-319	142	3	of	of	ADP
ftr-319	142	4	revenue	revenue	NOUN
ftr-319	142	5	of	of	ADP
ftr-319	142	6	illinois	illinois	PROPN
ftr-319	142	7	,	,	PUNCT
ftr-319	142	8	which	which	PRON
ftr-319	142	9	explicitly	explicitly	ADV
ftr-319	142	10	recognized	recognize	VERB
ftr-319	142	11	a	a	DET
ftr-319	142	12	physical	physical	ADJ
ftr-319	142	13	presence	presence	NOUN
ftr-319	142	14	rule	rule	NOUN
ftr-319	142	15	under	under	ADP
ftr-319	142	16	both	both	CCONJ
ftr-319	142	17	the	the	DET
ftr-319	142	18	due	due	ADJ
ftr-319	142	19	process	process	NOUN
ftr-319	142	20	and	and	CCONJ
ftr-319	142	21	commerce	commerce	PROPN
ftr-319	142	22	clauses.24	clauses.24	PROPN
ftr-319	142	23	national	national	PROPN
ftr-319	142	24	bellas	bellas	PROPN
ftr-319	142	25	hess	hess	PROPN
ftr-319	142	26	also	also	ADV
ftr-319	142	27	involved	involve	VERB
ftr-319	142	28	a	a	DET
ftr-319	142	29	use	use	NOUN
ftr-319	142	30	-	-	PUNCT
ftr-319	142	31	tax	tax	NOUN
ftr-319	142	32	collection	collection	NOUN
ftr-319	142	33	obligation	obligation	NOUN
ftr-319	142	34	imposed	impose	VERB
ftr-319	142	35	on	on	ADP
ftr-319	142	36	a	a	DET
ftr-319	142	37	remote	remote	ADJ
ftr-319	142	38	vendor	vendor	NOUN
ftr-319	142	39	.	.	PUNCT
ftr-319	143	1	in	in	ADP
ftr-319	143	2	that	that	DET
ftr-319	143	3	case	case	NOUN
ftr-319	143	4	,	,	PUNCT
ftr-319	143	5	however	however	ADV
ftr-319	143	6	,	,	PUNCT
ftr-319	143	7	the	the	DET
ftr-319	143	8	vendor	vendor	NOUN
ftr-319	143	9	did	do	AUX
ftr-319	143	10	not	not	PART
ftr-319	143	11	have	have	VERB
ftr-319	143	12	a	a	DET
ftr-319	143	13	physical	physical	ADJ
ftr-319	143	14	presence	presence	NOUN
ftr-319	143	15	in	in	ADP
ftr-319	143	16	the	the	DET
ftr-319	143	17	taxing	tax	VERB
ftr-319	143	18	state	state	NOUN
ftr-319	143	19	.	.	PUNCT
ftr-319	144	1	the	the	DET
ftr-319	144	2	court	court	NOUN
ftr-319	144	3	found	find	VERB
ftr-319	144	4	that	that	DET
ftr-319	144	5	factor	factor	NOUN
ftr-319	144	6	to	to	PART
ftr-319	144	7	be	be	AUX
ftr-319	144	8	determinative	determinative	ADJ
ftr-319	144	9	in	in	ADP
ftr-319	144	10	upholding	uphold	VERB
ftr-319	144	11	the	the	DET
ftr-319	144	12	vendor	vendor	NOUN
ftr-319	144	13	’s	’s	PART
ftr-319	144	14	challenge	challenge	NOUN
ftr-319	144	15	,	,	PUNCT
ftr-319	144	16	noting	note	VERB
ftr-319	144	17	the	the	DET
ftr-319	144	18	“	"	PUNCT
ftr-319	144	19	sharp	sharp	ADJ
ftr-319	144	20	distinction	distinction	NOUN
ftr-319	144	21	.	.	PUNCT
ftr-319	144	22	.	.	PUNCT
ftr-319	145	1	.	.	PUNCT
ftr-319	146	1	between	between	ADP
ftr-319	146	2	mail	mail	NOUN
ftr-319	146	3	order	order	NOUN
ftr-319	146	4	sellers	seller	NOUN
ftr-319	146	5	with	with	ADP
ftr-319	146	6	retail	retail	ADJ
ftr-319	146	7	outlets	outlet	NOUN
ftr-319	146	8	,	,	PUNCT
ftr-319	146	9	solicitors	solicitor	NOUN
ftr-319	146	10	,	,	PUNCT
ftr-319	146	11	or	or	CCONJ
ftr-319	146	12	property	property	NOUN
ftr-319	146	13	within	within	ADP
ftr-319	146	14	a	a	DET
ftr-319	146	15	state	state	NOUN
ftr-319	146	16	,	,	PUNCT
ftr-319	146	17	and	and	CCONJ
ftr-319	146	18	those	those	PRON
ftr-319	146	19	who	who	PRON
ftr-319	146	20	do	do	VERB
ftr-319	146	21	no	no	PRON
ftr-319	146	22	more	more	ADJ
ftr-319	146	23	than	than	SCONJ
ftr-319	146	24	communicate	communicate	VERB
ftr-319	146	25	with	with	ADP
ftr-319	146	26	customers	customer	NOUN
ftr-319	146	27	in	in	ADP
ftr-319	146	28	the	the	DET
ftr-319	146	29	state	state	NOUN
ftr-319	146	30	by	by	ADP
ftr-319	146	31	mail	mail	NOUN
ftr-319	146	32	or	or	CCONJ
ftr-319	146	33	common	common	ADJ
ftr-319	146	34	carrier	carrier	NOUN
ftr-319	146	35	as	as	ADP
ftr-319	146	36	part	part	NOUN
ftr-319	146	37	of	of	ADP
ftr-319	146	38	a	a	DET
ftr-319	146	39	general	general	ADJ
ftr-319	146	40	interstate	interstate	NOUN
ftr-319	146	41	business	business	NOUN
ftr-319	146	42	.	.	PUNCT
ftr-319	147	1	”25	”25	ADJ
ftr-319	147	2	fifteen	fifteen	NUM
ftr-319	147	3	years	year	NOUN
ftr-319	147	4	after	after	ADP
ftr-319	147	5	complete	complete	ADJ
ftr-319	147	6	auto	auto	NOUN
ftr-319	147	7	the	the	DET
ftr-319	147	8	court	court	NOUN
ftr-319	147	9	was	be	AUX
ftr-319	147	10	presented	present	VERB
ftr-319	147	11	with	with	ADP
ftr-319	147	12	another	another	PRON
ftr-319	147	13	of	of	ADP
ftr-319	147	14	these	these	DET
ftr-319	147	15	cases	case	NOUN
ftr-319	147	16	in	in	ADP
ftr-319	147	17	quill	quill	NOUN
ftr-319	147	18	corporation	corporation	PROPN
ftr-319	147	19	v.	v.	CCONJ
ftr-319	147	20	north	north	PROPN
ftr-319	147	21	dakota.26	dakota.26	ADJ
ftr-319	147	22	the	the	DET
ftr-319	147	23	state	state	NOUN
ftr-319	147	24	of	of	ADP
ftr-319	147	25	north	north	PROPN
ftr-319	147	26	dakota	dakota	PROPN
ftr-319	147	27	’s	’s	PART
ftr-319	147	28	unilateral	unilateral	ADJ
ftr-319	147	29	determination	determination	NOUN
ftr-319	147	30	that	that	PRON
ftr-319	147	31	national	national	ADJ
ftr-319	147	32	bellas	bellas	PROPN
ftr-319	147	33	hess	hess	PROPN
ftr-319	147	34	was	be	AUX
ftr-319	147	35	no	no	ADV
ftr-319	147	36	longer	long	ADV
ftr-319	147	37	valid	valid	ADJ
ftr-319	147	38	law	law	NOUN
ftr-319	147	39	and	and	CCONJ
ftr-319	147	40	its	its	PRON
ftr-319	147	41	adoption	adoption	NOUN
ftr-319	147	42	of	of	ADP
ftr-319	147	43	a	a	DET
ftr-319	147	44	statute	statute	NOUN
ftr-319	147	45	that	that	PRON
ftr-319	147	46	imposed	impose	VERB
ftr-319	147	47	a	a	DET
ftr-319	147	48	use	use	NOUN
ftr-319	147	49	-	-	PUNCT
ftr-319	147	50	tax	tax	NOUN
ftr-319	147	51	collection	collection	NOUN
ftr-319	147	52	obligation	obligation	NOUN
ftr-319	147	53	on	on	ADP
ftr-319	147	54	out	out	ADP
ftr-319	147	55	-	-	PUNCT
ftr-319	147	56	of	of	ADP
ftr-319	147	57	-	-	PUNCT
ftr-319	147	58	state	state	NOUN
ftr-319	147	59	vendors	vendor	NOUN
ftr-319	147	60	that	that	PRON
ftr-319	147	61	merely	merely	ADV
ftr-319	147	62	advertised	advertise	VERB
ftr-319	147	63	in	in	ADP
ftr-319	147	64	the	the	DET
ftr-319	147	65	state	state	NOUN
ftr-319	147	66	precipitated	precipitate	VERB
ftr-319	147	67	this	this	DET
ftr-319	147	68	case.27	case.27	PROPN
ftr-319	147	69	quill	quill	PROPN
ftr-319	147	70	challenged	challenge	VERB
ftr-319	147	71	the	the	DET
ftr-319	147	72	tax	tax	NOUN
ftr-319	147	73	-	-	PUNCT
ftr-319	147	74	collection	collection	NOUN
ftr-319	147	75	obligation	obligation	NOUN
ftr-319	147	76	as	as	ADP
ftr-319	147	77	a	a	DET
ftr-319	147	78	violation	violation	NOUN
ftr-319	147	79	of	of	ADP
ftr-319	147	80	both	both	CCONJ
ftr-319	147	81	the	the	DET
ftr-319	147	82	due	due	ADJ
ftr-319	147	83	process	process	NOUN
ftr-319	147	84	and	and	CCONJ
ftr-319	147	85	commerce	commerce	NOUN
ftr-319	147	86	clauses	clause	NOUN
ftr-319	147	87	.	.	PUNCT
ftr-319	148	1	the	the	DET
ftr-319	148	2	quill	quill	NOUN
ftr-319	148	3	court	court	PROPN
ftr-319	148	4	made	make	VERB
ftr-319	148	5	two	two	NUM
ftr-319	148	6	very	very	ADV
ftr-319	148	7	important	important	ADJ
ftr-319	148	8	determinations	determination	NOUN
ftr-319	148	9	with	with	ADP
ftr-319	148	10	respect	respect	NOUN
ftr-319	148	11	to	to	ADP
ftr-319	148	12	the	the	DET
ftr-319	148	13	substantial	substantial	ADJ
ftr-319	148	14	nexus	nexus	NOUN
ftr-319	148	15	prong	prong	NOUN
ftr-319	148	16	of	of	ADP
ftr-319	148	17	complete	complete	ADJ
ftr-319	148	18	auto	auto	NOUN
ftr-319	148	19	.	.	PUNCT
ftr-319	149	1	first	first	ADV
ftr-319	149	2	,	,	PUNCT
ftr-319	149	3	the	the	DET
ftr-319	149	4	court	court	NOUN
ftr-319	149	5	recognized	recognize	VERB
ftr-319	149	6	that	that	SCONJ
ftr-319	149	7	its	its	PRON
ftr-319	149	8	due	due	ADJ
ftr-319	149	9	process	process	NOUN
ftr-319	149	10	jurisprudence	jurisprudence	NOUN
ftr-319	149	11	since	since	SCONJ
ftr-319	149	12	national	national	PROPN
ftr-319	149	13	bellas	bellas	PROPN
ftr-319	149	14	hess	hess	PROPN
ftr-319	149	15	had	have	AUX
ftr-319	149	16	abandoned	abandon	VERB
ftr-319	149	17	a	a	DET
ftr-319	149	18	bright	bright	ADJ
ftr-319	149	19	-	-	PUNCT
ftr-319	149	20	line	line	NOUN
ftr-319	149	21	physical	physical	ADJ
ftr-319	149	22	presence	presence	NOUN
ftr-319	149	23	rule	rule	NOUN
ftr-319	149	24	in	in	ADP
ftr-319	149	25	favor	favor	NOUN
ftr-319	149	26	of	of	ADP
ftr-319	149	27	a	a	DET
ftr-319	149	28	minimum	minimum	ADJ
ftr-319	149	29	contacts	contact	NOUN
ftr-319	149	30	standard.28	standard.28	ADP
ftr-319	149	31	the	the	DET
ftr-319	149	32	court	court	NOUN
ftr-319	149	33	thus	thus	ADV
ftr-319	149	34	determined	determine	VERB
ftr-319	149	35	to	to	PART
ftr-319	149	36	extend	extend	VERB
ftr-319	149	37	that	that	DET
ftr-319	149	38	lower	low	ADJ
ftr-319	149	39	threshold	threshold	NOUN
ftr-319	149	40	to	to	ADP
ftr-319	149	41	its	its	PRON
ftr-319	149	42	due	due	ADJ
ftr-319	149	43	process	process	NOUN
ftr-319	149	44	clause	clause	NOUN
ftr-319	149	45	analyses	analysis	NOUN
ftr-319	149	46	of	of	ADP
ftr-319	149	47	state	state	NOUN
ftr-319	149	48	tax	tax	NOUN
ftr-319	149	49	statutes.29	statutes.29	NOUN
ftr-319	149	50	the	the	DET
ftr-319	149	51	quill	quill	NOUN
ftr-319	149	52	court	court	NOUN
ftr-319	149	53	’s	’s	PART
ftr-319	149	54	second	second	ADJ
ftr-319	149	55	important	important	ADJ
ftr-319	149	56	determination	determination	NOUN
ftr-319	149	57	was	be	AUX
ftr-319	149	58	to	to	PART
ftr-319	149	59	retain	retain	VERB
ftr-319	149	60	its	its	PRON
ftr-319	149	61	more	more	ADV
ftr-319	149	62	exacting	exacting	ADJ
ftr-319	149	63	physical	physical	ADJ
ftr-319	149	64	presence	presence	NOUN
ftr-319	149	65	standard	standard	NOUN
ftr-319	149	66	for	for	ADP
ftr-319	149	67	purposes	purpose	NOUN
ftr-319	149	68	of	of	ADP
ftr-319	149	69	the	the	DET
ftr-319	149	70	commerce	commerce	NOUN
ftr-319	149	71	clause.30	clause.30	NOUN
ftr-319	149	72	23	23	NUM
ftr-319	149	73	.	.	PUNCT
ftr-319	150	1	i	i	PRON
ftr-319	150	2	d.	d.	PROPN
ftr-319	150	3	24	24	NUM
ftr-319	150	4	.	.	PUNCT
ftr-319	151	1	nat’l	nat’l	PROPN
ftr-319	151	2	bellas	bellas	PROPN
ftr-319	151	3	hess	hess	PROPN
ftr-319	151	4	,	,	PUNCT
ftr-319	151	5	inc	inc	PROPN
ftr-319	151	6	.	.	PROPN
ftr-319	152	1	v.	v.	ADP
ftr-319	152	2	dep’t	dep’t	PROPN
ftr-319	152	3	of	of	ADP
ftr-319	152	4	rev	rev	PROPN
ftr-319	152	5	.	.	PROPN
ftr-319	152	6	of	of	ADP
ftr-319	152	7	ill	ill	PROPN
ftr-319	152	8	.	.	PROPN
ftr-319	152	9	,	,	PUNCT
ftr-319	152	10	386	386	NUM
ftr-319	152	11	u.s	u.s	PROPN
ftr-319	152	12	753	753	NUM
ftr-319	152	13	,	,	PUNCT
ftr-319	152	14	758	758	NUM
ftr-319	152	15	(	(	PUNCT
ftr-319	152	16	1967	1967	NUM
ftr-319	152	17	)	)	PUNCT
ftr-319	152	18	.	.	PUNCT
ftr-319	153	1	25	25	NUM
ftr-319	153	2	.	.	PUNCT
ftr-319	154	1	i	i	PRON
ftr-319	154	2	d.	d.	PROPN
ftr-319	154	3	26	26	NUM
ftr-319	154	4	.	.	PUNCT
ftr-319	155	1	504	504	NUM
ftr-319	155	2	u.s	u.s	PROPN
ftr-319	155	3	.	.	PROPN
ftr-319	155	4	298	298	NUM
ftr-319	155	5	(	(	PUNCT
ftr-319	155	6	1992	1992	NUM
ftr-319	155	7	)	)	PUNCT
ftr-319	155	8	.	.	PUNCT
ftr-319	156	1	quill	quill	PROPN
ftr-319	156	2	’s	’s	PART
ftr-319	156	3	physical	physical	ADJ
ftr-319	156	4	presence	presence	NOUN
ftr-319	156	5	in	in	ADP
ftr-319	156	6	the	the	DET
ftr-319	156	7	state	state	NOUN
ftr-319	156	8	was	be	AUX
ftr-319	156	9	limited	limit	VERB
ftr-319	156	10	to	to	ADP
ftr-319	156	11	a	a	DET
ftr-319	156	12	few	few	ADJ
ftr-319	156	13	floppy	floppy	ADJ
ftr-319	156	14	diskettes	diskette	NOUN
ftr-319	156	15	over	over	ADP
ftr-319	156	16	which	which	PRON
ftr-319	156	17	it	it	PRON
ftr-319	156	18	retained	retain	VERB
ftr-319	156	19	title	title	NOUN
ftr-319	156	20	.	.	PUNCT
ftr-319	157	1	i	i	PRON
ftr-319	157	2	d.	d.	PROPN
ftr-319	157	3	at	at	ADP
ftr-319	157	4	315	315	NUM
ftr-319	157	5	n.8	n.8	NOUN
ftr-319	157	6	.	.	PUNCT
ftr-319	158	1	27	27	NUM
ftr-319	158	2	.	.	PUNCT
ftr-319	159	1	i	i	PRON
ftr-319	159	2	d.	d.	PROPN
ftr-319	159	3	at	at	ADP
ftr-319	159	4	302–04	302–04	NUM
ftr-319	159	5	.	.	PUNCT
ftr-319	159	6	28	28	NUM
ftr-319	159	7	.	.	PUNCT
ftr-319	160	1	i	i	PRON
ftr-319	160	2	d.	d.	PROPN
ftr-319	160	3	at	at	ADP
ftr-319	160	4	307	307	NUM
ftr-319	160	5	(	(	PUNCT
ftr-319	160	6	citing	cite	VERB
ftr-319	160	7	int’l	int’l	PRON
ftr-319	160	8	shoe	shoe	PROPN
ftr-319	160	9	co.	co.	PROPN
ftr-319	160	10	v.	v.	ADP
ftr-319	160	11	washington	washington	PROPN
ftr-319	160	12	,	,	PUNCT
ftr-319	160	13	326	326	NUM
ftr-319	160	14	u.s	u.s	PROPN
ftr-319	160	15	.	.	PROPN
ftr-319	160	16	310	310	NUM
ftr-319	160	17	,	,	PUNCT
ftr-319	160	18	316	316	NUM
ftr-319	160	19	(	(	PUNCT
ftr-319	160	20	1945	1945	NUM
ftr-319	160	21	)	)	PUNCT
ftr-319	160	22	)	)	PUNCT
ftr-319	160	23	.	.	PUNCT
ftr-319	161	1	the	the	DET
ftr-319	161	2	court	court	NOUN
ftr-319	161	3	recognized	recognize	VERB
ftr-319	161	4	that	that	SCONJ
ftr-319	161	5	the	the	DET
ftr-319	161	6	due	due	ADJ
ftr-319	161	7	process	process	NOUN
ftr-319	161	8	inquiry	inquiry	NOUN
ftr-319	161	9	was	be	AUX
ftr-319	161	10	satisfied	satisfied	ADJ
ftr-319	161	11	if	if	SCONJ
ftr-319	161	12	the	the	DET
ftr-319	161	13	outof	outof	PROPN
ftr-319	161	14	-	-	PUNCT
ftr-319	161	15	state	state	NOUN
ftr-319	161	16	actor	actor	NOUN
ftr-319	161	17	“	"	PUNCT
ftr-319	161	18	purposefully	purposefully	ADV
ftr-319	161	19	avail[ed	avail[ed	PROPN
ftr-319	161	20	]	]	X
ftr-319	161	21	itself	itself	PRON
ftr-319	161	22	of	of	ADP
ftr-319	161	23	the	the	DET
ftr-319	161	24	benefits	benefit	NOUN
ftr-319	161	25	of	of	ADP
ftr-319	161	26	an	an	DET
ftr-319	161	27	economic	economic	ADJ
ftr-319	161	28	market	market	NOUN
ftr-319	161	29	in	in	ADP
ftr-319	161	30	the	the	DET
ftr-319	161	31	forum	forum	PROPN
ftr-319	161	32	state	state	NOUN
ftr-319	161	33	”	"	PUNCT
ftr-319	161	34	regardless	regardless	ADV
ftr-319	161	35	of	of	ADP
ftr-319	161	36	the	the	DET
ftr-319	161	37	actor	actor	NOUN
ftr-319	161	38	’s	’s	PART
ftr-319	161	39	physical	physical	ADJ
ftr-319	161	40	presence	presence	NOUN
ftr-319	161	41	there	there	ADV
ftr-319	161	42	.	.	PUNCT
ftr-319	162	1	i	i	PRON
ftr-319	162	2	d.	d.	PROPN
ftr-319	162	3	29	29	NUM
ftr-319	162	4	.	.	PUNCT
ftr-319	163	1	i	i	PRON
ftr-319	163	2	d.	d.	PROPN
ftr-319	163	3	at	at	ADP
ftr-319	163	4	308	308	NUM
ftr-319	163	5	.	.	PUNCT
ftr-319	163	6	30	30	NUM
ftr-319	163	7	.	.	PUNCT
ftr-319	164	1	the	the	DET
ftr-319	164	2	court	court	NOUN
ftr-319	164	3	noted	note	VERB
ftr-319	164	4	that	that	SCONJ
ftr-319	164	5	it	it	PRON
ftr-319	164	6	might	might	AUX
ftr-319	164	7	not	not	PART
ftr-319	164	8	have	have	AUX
ftr-319	164	9	adopted	adopt	VERB
ftr-319	164	10	this	this	DET
ftr-319	164	11	test	test	NOUN
ftr-319	164	12	had	have	AUX
ftr-319	164	13	it	it	PRON
ftr-319	164	14	been	be	AUX
ftr-319	164	15	asked	ask	VERB
ftr-319	164	16	to	to	PART
ftr-319	164	17	do	do	VERB
ftr-319	164	18	so	so	ADV
ftr-319	164	19	for	for	ADP
ftr-319	164	20	the	the	DET
ftr-319	164	21	first	first	ADJ
ftr-319	164	22	time	time	NOUN
ftr-319	164	23	in	in	ADP
ftr-319	164	24	that	that	DET
ftr-319	164	25	case	case	NOUN
ftr-319	164	26	but	but	CCONJ
ftr-319	164	27	that	that	SCONJ
ftr-319	164	28	its	its	PRON
ftr-319	164	29	determination	determination	NOUN
ftr-319	164	30	was	be	AUX
ftr-319	164	31	not	not	PART
ftr-319	164	32	inconsistent	inconsistent	ADJ
ftr-319	164	33	with	with	ADP
ftr-319	164	34	complete	complete	ADJ
ftr-319	164	35	auto	auto	NOUN
ftr-319	164	36	.	.	PUNCT
ftr-319	165	1	i	i	PRON
ftr-319	165	2	d.	d.	PROPN
ftr-319	165	3	at	at	ADP
ftr-319	165	4	311	311	NUM
ftr-319	165	5	.	.	PUNCT
ftr-319	166	1	further	far	ADV
ftr-319	166	2	,	,	PUNCT
ftr-319	166	3	the	the	DET
ftr-319	166	4	court	court	NOUN
ftr-319	166	5	acknowledged	acknowledge	VERB
ftr-319	166	6	that	that	SCONJ
ftr-319	166	7	it	it	PRON
ftr-319	166	8	164	164	NUM
ftr-319	166	9	florida	florida	PROPN
ftr-319	166	10	tax	tax	NOUN
ftr-319	166	11	review	review	NOUN
ftr-319	166	12	[	[	X
ftr-319	166	13	vol	vol	NOUN
ftr-319	166	14	.	.	PUNCT
ftr-319	167	1	13:4	13:4	NUM
ftr-319	167	2	the	the	DET
ftr-319	167	3	combination	combination	NOUN
ftr-319	167	4	of	of	ADP
ftr-319	167	5	those	those	DET
ftr-319	167	6	two	two	NUM
ftr-319	167	7	decisions	decision	NOUN
ftr-319	167	8	operated	operate	VERB
ftr-319	167	9	to	to	PART
ftr-319	167	10	create	create	VERB
ftr-319	167	11	a	a	DET
ftr-319	167	12	“	"	PUNCT
ftr-319	167	13	gap	gap	NOUN
ftr-319	167	14	”	"	PUNCT
ftr-319	167	15	between	between	ADP
ftr-319	167	16	the	the	DET
ftr-319	167	17	protections	protection	NOUN
ftr-319	167	18	afforded	afford	VERB
ftr-319	167	19	to	to	ADP
ftr-319	167	20	taxpayers	taxpayer	NOUN
ftr-319	167	21	under	under	ADP
ftr-319	167	22	these	these	DET
ftr-319	167	23	two	two	NUM
ftr-319	167	24	constitutional	constitutional	ADJ
ftr-319	167	25	provisions	provision	NOUN
ftr-319	167	26	.	.	PUNCT
ftr-319	168	1	the	the	DET
ftr-319	168	2	court	court	NOUN
ftr-319	168	3	justified	justify	VERB
ftr-319	168	4	this	this	DET
ftr-319	168	5	disconnect	disconnect	NOUN
ftr-319	168	6	by	by	ADP
ftr-319	168	7	discussing	discuss	VERB
ftr-319	168	8	the	the	DET
ftr-319	168	9	difference	difference	NOUN
ftr-319	168	10	in	in	ADP
ftr-319	168	11	their	their	PRON
ftr-319	168	12	purposes	purpose	NOUN
ftr-319	168	13	:	:	PUNCT
ftr-319	168	14	despite	despite	SCONJ
ftr-319	168	15	the	the	DET
ftr-319	168	16	similarity	similarity	NOUN
ftr-319	168	17	in	in	ADP
ftr-319	168	18	phrasing	phrasing	NOUN
ftr-319	168	19	,	,	PUNCT
ftr-319	168	20	the	the	DET
ftr-319	168	21	nexus	nexus	NOUN
ftr-319	168	22	requirements	requirement	NOUN
ftr-319	168	23	of	of	ADP
ftr-319	168	24	the	the	DET
ftr-319	168	25	due	due	ADJ
ftr-319	168	26	process	process	NOUN
ftr-319	168	27	and	and	CCONJ
ftr-319	168	28	commerce	commerce	NOUN
ftr-319	168	29	clauses	clause	NOUN
ftr-319	168	30	are	be	AUX
ftr-319	168	31	not	not	PART
ftr-319	168	32	identical	identical	ADJ
ftr-319	168	33	.	.	PUNCT
ftr-319	169	1	the	the	DET
ftr-319	169	2	two	two	NUM
ftr-319	169	3	standards	standard	NOUN
ftr-319	169	4	are	be	AUX
ftr-319	169	5	animated	animate	VERB
ftr-319	169	6	by	by	ADP
ftr-319	169	7	different	different	ADJ
ftr-319	169	8	constitutional	constitutional	ADJ
ftr-319	169	9	concerns	concern	NOUN
ftr-319	169	10	and	and	CCONJ
ftr-319	169	11	policies	policy	NOUN
ftr-319	169	12	.	.	PUNCT
ftr-319	170	1	due	due	ADJ
ftr-319	170	2	process	process	NOUN
ftr-319	170	3	centrally	centrally	ADV
ftr-319	170	4	concerns	concern	VERB
ftr-319	170	5	the	the	DET
ftr-319	170	6	fundamental	fundamental	ADJ
ftr-319	170	7	fairness	fairness	NOUN
ftr-319	170	8	of	of	ADP
ftr-319	170	9	governmental	governmental	ADJ
ftr-319	170	10	activity	activity	NOUN
ftr-319	170	11	.	.	PUNCT
ftr-319	171	1	thus	thus	ADV
ftr-319	171	2	,	,	PUNCT
ftr-319	171	3	at	at	ADP
ftr-319	171	4	the	the	DET
ftr-319	171	5	most	most	ADV
ftr-319	171	6	general	general	ADJ
ftr-319	171	7	level	level	NOUN
ftr-319	171	8	,	,	PUNCT
ftr-319	171	9	the	the	DET
ftr-319	171	10	due	due	ADJ
ftr-319	171	11	process	process	NOUN
ftr-319	171	12	nexus	nexus	NOUN
ftr-319	171	13	analysis	analysis	NOUN
ftr-319	171	14	requires	require	VERB
ftr-319	171	15	that	that	SCONJ
ftr-319	171	16	we	we	PRON
ftr-319	171	17	ask	ask	VERB
ftr-319	171	18	whether	whether	SCONJ
ftr-319	171	19	an	an	DET
ftr-319	171	20	individual	individual	NOUN
ftr-319	171	21	’s	’s	PART
ftr-319	171	22	connections	connection	NOUN
ftr-319	171	23	with	with	ADP
ftr-319	171	24	a	a	DET
ftr-319	171	25	state	state	NOUN
ftr-319	171	26	are	be	AUX
ftr-319	171	27	substantial	substantial	ADJ
ftr-319	171	28	enough	enough	ADV
ftr-319	171	29	to	to	PART
ftr-319	171	30	legitimate	legitimate	VERB
ftr-319	171	31	the	the	DET
ftr-319	171	32	state	state	NOUN
ftr-319	171	33	's	's	PART
ftr-319	171	34	exercise	exercise	NOUN
ftr-319	171	35	of	of	ADP
ftr-319	171	36	power	power	NOUN
ftr-319	171	37	over	over	ADP
ftr-319	171	38	him	he	PRON
ftr-319	171	39	.	.	PUNCT
ftr-319	172	1	we	we	PRON
ftr-319	172	2	have	have	AUX
ftr-319	172	3	,	,	PUNCT
ftr-319	172	4	therefore	therefore	ADV
ftr-319	172	5	,	,	PUNCT
ftr-319	172	6	often	often	ADV
ftr-319	172	7	identified	identify	VERB
ftr-319	172	8	“	"	PUNCT
ftr-319	172	9	notice	notice	NOUN
ftr-319	172	10	”	"	PUNCT
ftr-319	172	11	or	or	CCONJ
ftr-319	172	12	“	"	PUNCT
ftr-319	172	13	fair	fair	ADJ
ftr-319	172	14	warning	warning	NOUN
ftr-319	172	15	”	"	PUNCT
ftr-319	172	16	as	as	ADP
ftr-319	172	17	the	the	DET
ftr-319	172	18	analytic	analytic	ADJ
ftr-319	172	19	touchstone	touchstone	NOUN
ftr-319	172	20	of	of	ADP
ftr-319	172	21	due	due	ADJ
ftr-319	172	22	process	process	NOUN
ftr-319	172	23	nexus	nexus	NOUN
ftr-319	172	24	analysis	analysis	NOUN
ftr-319	172	25	.	.	PUNCT
ftr-319	173	1	in	in	ADP
ftr-319	173	2	contrast	contrast	NOUN
ftr-319	173	3	,	,	PUNCT
ftr-319	173	4	the	the	DET
ftr-319	173	5	commerce	commerce	NOUN
ftr-319	173	6	clause	clause	NOUN
ftr-319	173	7	and	and	CCONJ
ftr-319	173	8	its	its	PRON
ftr-319	173	9	nexus	nexus	NOUN
ftr-319	173	10	requirement	requirement	NOUN
ftr-319	173	11	are	be	AUX
ftr-319	173	12	informed	inform	VERB
ftr-319	173	13	not	not	PART
ftr-319	173	14	so	so	ADV
ftr-319	173	15	much	much	ADV
ftr-319	173	16	by	by	ADP
ftr-319	173	17	concerns	concern	NOUN
ftr-319	173	18	about	about	ADP
ftr-319	173	19	fairness	fairness	NOUN
ftr-319	173	20	for	for	ADP
ftr-319	173	21	the	the	DET
ftr-319	173	22	individual	individual	ADJ
ftr-319	173	23	defendant	defendant	NOUN
ftr-319	173	24	as	as	ADP
ftr-319	173	25	by	by	ADP
ftr-319	173	26	structural	structural	ADJ
ftr-319	173	27	concerns	concern	NOUN
ftr-319	173	28	about	about	ADP
ftr-319	173	29	the	the	DET
ftr-319	173	30	effects	effect	NOUN
ftr-319	173	31	of	of	ADP
ftr-319	173	32	state	state	NOUN
ftr-319	173	33	regulation	regulation	NOUN
ftr-319	173	34	on	on	ADP
ftr-319	173	35	the	the	DET
ftr-319	173	36	national	national	ADJ
ftr-319	173	37	economy	economy	NOUN
ftr-319	173	38	.	.	PUNCT
ftr-319	174	1	under	under	ADP
ftr-319	174	2	the	the	DET
ftr-319	174	3	articles	article	NOUN
ftr-319	174	4	of	of	ADP
ftr-319	174	5	confederation	confederation	NOUN
ftr-319	174	6	,	,	PUNCT
ftr-319	174	7	state	state	NOUN
ftr-319	174	8	taxes	taxis	NOUN
ftr-319	174	9	and	and	CCONJ
ftr-319	174	10	duties	duty	NOUN
ftr-319	174	11	hindered	hinder	VERB
ftr-319	174	12	and	and	CCONJ
ftr-319	174	13	suppressed	suppress	VERB
ftr-319	174	14	interstate	interstate	ADJ
ftr-319	174	15	commerce	commerce	NOUN
ftr-319	174	16	;	;	PUNCT
ftr-319	174	17	the	the	DET
ftr-319	174	18	framers	framer	NOUN
ftr-319	174	19	intended	intend	VERB
ftr-319	174	20	the	the	DET
ftr-319	174	21	commerce	commerce	NOUN
ftr-319	174	22	clause	clause	NOUN
ftr-319	174	23	as	as	ADP
ftr-319	174	24	a	a	DET
ftr-319	174	25	cure	cure	NOUN
ftr-319	174	26	for	for	ADP
ftr-319	174	27	these	these	DET
ftr-319	174	28	structural	structural	ADJ
ftr-319	174	29	ills	ill	NOUN
ftr-319	174	30	.	.	PUNCT
ftr-319	175	1	it	it	PRON
ftr-319	175	2	is	be	AUX
ftr-319	175	3	in	in	ADP
ftr-319	175	4	this	this	DET
ftr-319	175	5	light	light	NOUN
ftr-319	175	6	that	that	PRON
ftr-319	175	7	we	we	PRON
ftr-319	175	8	have	have	AUX
ftr-319	175	9	interpreted	interpret	VERB
ftr-319	175	10	the	the	DET
ftr-319	175	11	negative	negative	ADJ
ftr-319	175	12	implication	implication	NOUN
ftr-319	175	13	of	of	ADP
ftr-319	175	14	the	the	DET
ftr-319	175	15	commerce	commerce	NOUN
ftr-319	175	16	clause	clause	NOUN
ftr-319	175	17	.	.	PUNCT
ftr-319	176	1	accordingly	accordingly	ADV
ftr-319	176	2	,	,	PUNCT
ftr-319	176	3	we	we	PRON
ftr-319	176	4	have	have	AUX
ftr-319	176	5	ruled	rule	VERB
ftr-319	176	6	that	that	SCONJ
ftr-319	176	7	that	that	DET
ftr-319	176	8	clause	clause	NOUN
ftr-319	176	9	prohibits	prohibit	VERB
ftr-319	176	10	discrimination	discrimination	NOUN
ftr-319	176	11	against	against	ADP
ftr-319	176	12	interstate	interstate	ADJ
ftr-319	176	13	commerce	commerce	NOUN
ftr-319	176	14	.	.	PUNCT
ftr-319	176	15	.	.	PUNCT
ftr-319	177	1	.	.	PUNCT
ftr-319	178	1	and	and	CCONJ
ftr-319	178	2	bars	bar	VERB
ftr-319	178	3	state	state	NOUN
ftr-319	178	4	regulations	regulation	NOUN
ftr-319	178	5	that	that	PRON
ftr-319	178	6	unduly	unduly	ADV
ftr-319	178	7	burden	burden	VERB
ftr-319	178	8	interstate	interstate	ADJ
ftr-319	178	9	commerce	commerce	NOUN
ftr-319	178	10	.	.	PUNCT
ftr-319	178	11	.	.	PUNCT
ftr-319	179	1	.	.	PUNCT
ftr-319	179	2	.	.	PUNCT
ftr-319	180	1	the	the	DET
ftr-319	180	2	complete	complete	ADJ
ftr-319	180	3	auto	auto	NOUN
ftr-319	180	4	analysis	analysis	NOUN
ftr-319	180	5	reflects	reflect	VERB
ftr-319	180	6	these	these	DET
ftr-319	180	7	concerns	concern	NOUN
ftr-319	180	8	about	about	ADP
ftr-319	180	9	the	the	DET
ftr-319	180	10	national	national	ADJ
ftr-319	180	11	economy	economy	NOUN
ftr-319	180	12	.	.	PUNCT
ftr-319	181	1	the	the	DET
ftr-319	181	2	second	second	ADJ
ftr-319	181	3	and	and	CCONJ
ftr-319	181	4	third	third	ADJ
ftr-319	181	5	parts	part	NOUN
ftr-319	181	6	of	of	ADP
ftr-319	181	7	that	that	DET
ftr-319	181	8	analysis	analysis	NOUN
ftr-319	181	9	,	,	PUNCT
ftr-319	181	10	which	which	PRON
ftr-319	181	11	require	require	VERB
ftr-319	181	12	fair	fair	ADJ
ftr-319	181	13	apportionment	apportionment	NOUN
ftr-319	181	14	and	and	CCONJ
ftr-319	181	15	nondiscrimination	nondiscrimination	NOUN
ftr-319	181	16	,	,	PUNCT
ftr-319	181	17	prohibit	prohibit	VERB
ftr-319	181	18	taxes	taxis	NOUN
ftr-319	181	19	that	that	PRON
ftr-319	181	20	pass	pass	VERB
ftr-319	181	21	an	an	DET
ftr-319	181	22	unfair	unfair	ADJ
ftr-319	181	23	share	share	NOUN
ftr-319	181	24	of	of	ADP
ftr-319	181	25	had	have	AUX
ftr-319	181	26	applied	apply	VERB
ftr-319	181	27	the	the	DET
ftr-319	181	28	physical	physical	ADJ
ftr-319	181	29	presence	presence	NOUN
ftr-319	181	30	test	test	NOUN
ftr-319	181	31	after	after	ADP
ftr-319	181	32	complete	complete	ADJ
ftr-319	181	33	auto	auto	NOUN
ftr-319	181	34	(	(	PUNCT
ftr-319	181	35	in	in	ADP
ftr-319	181	36	nat’l	nat’l	NOUN
ftr-319	181	37	geographic	geographic	ADJ
ftr-319	181	38	)	)	PUNCT
ftr-319	181	39	.	.	PUNCT
ftr-319	182	1	i	i	PRON
ftr-319	182	2	d.	d.	PROPN
ftr-319	182	3	the	the	DET
ftr-319	182	4	court	court	NOUN
ftr-319	182	5	then	then	ADV
ftr-319	182	6	proceeded	proceed	VERB
ftr-319	182	7	to	to	PART
ftr-319	182	8	defend	defend	VERB
ftr-319	182	9	the	the	DET
ftr-319	182	10	physical	physical	ADJ
ftr-319	182	11	presence	presence	NOUN
ftr-319	182	12	test	test	NOUN
ftr-319	182	13	on	on	ADP
ftr-319	182	14	several	several	ADJ
ftr-319	182	15	grounds	ground	NOUN
ftr-319	182	16	,	,	PUNCT
ftr-319	182	17	including	include	VERB
ftr-319	182	18	stare	stare	ADJ
ftr-319	182	19	decisis	decisis	NOUN
ftr-319	182	20	.	.	PUNCT
ftr-319	183	1	for	for	ADP
ftr-319	183	2	a	a	DET
ftr-319	183	3	complete	complete	ADJ
ftr-319	183	4	discussion	discussion	NOUN
ftr-319	183	5	of	of	ADP
ftr-319	183	6	quill	quill	NOUN
ftr-319	183	7	and	and	CCONJ
ftr-319	183	8	its	its	PRON
ftr-319	183	9	reasoning	reasoning	NOUN
ftr-319	183	10	for	for	ADP
ftr-319	183	11	upholding	uphold	VERB
ftr-319	183	12	the	the	DET
ftr-319	183	13	physical	physical	ADJ
ftr-319	183	14	presence	presence	NOUN
ftr-319	183	15	test	test	NOUN
ftr-319	183	16	,	,	PUNCT
ftr-319	183	17	see	see	VERB
ftr-319	183	18	swain	swain	PROPN
ftr-319	183	19	,	,	PUNCT
ftr-319	183	20	a	a	DET
ftr-319	183	21	jurisprudential	jurisprudential	ADJ
ftr-319	183	22	and	and	CCONJ
ftr-319	183	23	policy	policy	NOUN
ftr-319	183	24	perspective	perspective	NOUN
ftr-319	183	25	,	,	PUNCT
ftr-319	183	26	supra	supra	PROPN
ftr-319	183	27	note	note	NOUN
ftr-319	183	28	7	7	NUM
ftr-319	183	29	,	,	PUNCT
ftr-319	183	30	at	at	ADP
ftr-319	183	31	328–29	328–29	NUM
ftr-319	183	32	.	.	PUNCT
ftr-319	184	1	for	for	ADP
ftr-319	184	2	a	a	DET
ftr-319	184	3	discussion	discussion	NOUN
ftr-319	184	4	supporting	support	VERB
ftr-319	184	5	quill	quill	NOUN
ftr-319	184	6	’s	’s	PART
ftr-319	184	7	ongoing	ongoing	ADJ
ftr-319	184	8	validity	validity	NOUN
ftr-319	184	9	as	as	ADP
ftr-319	184	10	a	a	DET
ftr-319	184	11	positive	positive	ADJ
ftr-319	184	12	matter	matter	NOUN
ftr-319	184	13	,	,	PUNCT
ftr-319	184	14	see	see	VERB
ftr-319	184	15	adam	adam	PROPN
ftr-319	184	16	b.	b.	PROPN
ftr-319	184	17	thimmesch	thimmesch	PROPN
ftr-319	184	18	,	,	PUNCT
ftr-319	184	19	the	the	DET
ftr-319	184	20	fading	fade	VERB
ftr-319	184	21	bright	bright	ADJ
ftr-319	184	22	line	line	NOUN
ftr-319	184	23	of	of	ADP
ftr-319	184	24	physical	physical	ADJ
ftr-319	184	25	presence	presence	NOUN
ftr-319	184	26	:	:	PUNCT
ftr-319	184	27	did	do	AUX
ftr-319	184	28	kfc	kfc	PROPN
ftr-319	184	29	corporation	corporation	PROPN
ftr-319	184	30	v.	v.	PROPN
ftr-319	184	31	iowa	iowa	PROPN
ftr-319	184	32	department	department	PROPN
ftr-319	184	33	of	of	ADP
ftr-319	184	34	revenue	revenue	NOUN
ftr-319	184	35	give	give	VERB
ftr-319	184	36	states	state	VERB
ftr-319	184	37	the	the	DET
ftr-319	184	38	secret	secret	ADJ
ftr-319	184	39	recipe	recipe	NOUN
ftr-319	184	40	for	for	ADP
ftr-319	184	41	repudiating	repudiate	VERB
ftr-319	184	42	quill	quill	NOUN
ftr-319	184	43	?	?	PUNCT
ftr-319	185	1	,	,	PUNCT
ftr-319	185	2	100	100	NUM
ftr-319	185	3	ky	ky	PROPN
ftr-319	185	4	.	.	PUNCT
ftr-319	185	5	l.j	l.j	PROPN
ftr-319	185	6	.	.	PROPN
ftr-319	185	7	339	339	NUM
ftr-319	185	8	(	(	PUNCT
ftr-319	185	9	2012	2012	NUM
ftr-319	185	10	)	)	PUNCT
ftr-319	186	1	[	[	X
ftr-319	186	2	hereinafter	hereinafter	NOUN
ftr-319	186	3	thimmesch	thimmesch	NOUN
ftr-319	186	4	,	,	PUNCT
ftr-319	186	5	the	the	DET
ftr-319	186	6	fading	fade	VERB
ftr-319	186	7	bright	bright	ADJ
ftr-319	186	8	line	line	NOUN
ftr-319	186	9	]	]	PUNCT
ftr-319	186	10	.	.	PUNCT
ftr-319	186	11	2012	2012	NUM
ftr-319	186	12	]	]	X
ftr-319	186	13	economic	economic	ADJ
ftr-319	186	14	nexus	nexus	NOUN
ftr-319	186	15	165	165	NUM
ftr-319	186	16	the	the	DET
ftr-319	186	17	tax	tax	NOUN
ftr-319	186	18	burden	burden	NOUN
ftr-319	186	19	onto	onto	ADP
ftr-319	186	20	interstate	interstate	PROPN
ftr-319	186	21	commerce	commerce	NOUN
ftr-319	186	22	.	.	PUNCT
ftr-319	187	1	the	the	DET
ftr-319	187	2	first	first	ADJ
ftr-319	187	3	and	and	CCONJ
ftr-319	187	4	fourth	fourth	ADJ
ftr-319	187	5	prongs	prong	NOUN
ftr-319	187	6	,	,	PUNCT
ftr-319	187	7	which	which	PRON
ftr-319	187	8	require	require	VERB
ftr-319	187	9	a	a	DET
ftr-319	187	10	substantial	substantial	ADJ
ftr-319	187	11	nexus	nexus	NOUN
ftr-319	187	12	and	and	CCONJ
ftr-319	187	13	a	a	DET
ftr-319	187	14	relationship	relationship	NOUN
ftr-319	187	15	between	between	ADP
ftr-319	187	16	the	the	DET
ftr-319	187	17	tax	tax	NOUN
ftr-319	187	18	and	and	CCONJ
ftr-319	187	19	state	state	NOUN
ftr-319	187	20	-	-	PUNCT
ftr-319	187	21	provided	provide	VERB
ftr-319	187	22	services	service	NOUN
ftr-319	187	23	,	,	PUNCT
ftr-319	187	24	limit	limit	VERB
ftr-319	187	25	the	the	DET
ftr-319	187	26	reach	reach	NOUN
ftr-319	187	27	of	of	ADP
ftr-319	187	28	state	state	NOUN
ftr-319	187	29	taxing	tax	VERB
ftr-319	187	30	authority	authority	NOUN
ftr-319	187	31	so	so	SCONJ
ftr-319	187	32	as	as	SCONJ
ftr-319	187	33	to	to	PART
ftr-319	187	34	ensure	ensure	VERB
ftr-319	187	35	that	that	SCONJ
ftr-319	187	36	state	state	NOUN
ftr-319	187	37	taxation	taxation	NOUN
ftr-319	187	38	does	do	AUX
ftr-319	187	39	not	not	PART
ftr-319	187	40	unduly	unduly	ADV
ftr-319	187	41	burden	burden	VERB
ftr-319	187	42	interstate	interstate	ADJ
ftr-319	187	43	commerce	commerce	NOUN
ftr-319	187	44	.	.	PUNCT
ftr-319	188	1	thus	thus	ADV
ftr-319	188	2	,	,	PUNCT
ftr-319	188	3	the	the	DET
ftr-319	188	4	“	"	PUNCT
ftr-319	188	5	substantial	substantial	ADJ
ftr-319	188	6	nexus	nexus	NOUN
ftr-319	188	7	”	"	PUNCT
ftr-319	188	8	requirement	requirement	NOUN
ftr-319	188	9	is	be	AUX
ftr-319	188	10	not	not	PART
ftr-319	188	11	,	,	PUNCT
ftr-319	188	12	like	like	ADP
ftr-319	188	13	due	due	ADJ
ftr-319	188	14	process	process	NOUN
ftr-319	188	15	’	'	PUNCT
ftr-319	188	16	“	"	PUNCT
ftr-319	188	17	minimum	minimum	ADJ
ftr-319	188	18	contacts	contact	NOUN
ftr-319	188	19	”	"	PUNCT
ftr-319	188	20	requirement	requirement	NOUN
ftr-319	188	21	,	,	PUNCT
ftr-319	188	22	a	a	DET
ftr-319	188	23	proxy	proxy	NOUN
ftr-319	188	24	for	for	ADP
ftr-319	188	25	notice	notice	NOUN
ftr-319	188	26	,	,	PUNCT
ftr-319	188	27	but	but	CCONJ
ftr-319	188	28	rather	rather	ADV
ftr-319	188	29	a	a	DET
ftr-319	188	30	means	mean	NOUN
ftr-319	188	31	for	for	ADP
ftr-319	188	32	limiting	limit	VERB
ftr-319	188	33	state	state	NOUN
ftr-319	188	34	burdens	burden	NOUN
ftr-319	188	35	on	on	ADP
ftr-319	188	36	interstate	interstate	ADJ
ftr-319	188	37	commerce	commerce	NOUN
ftr-319	188	38	.	.	PUNCT
ftr-319	189	1	accordingly	accordingly	ADV
ftr-319	189	2	,	,	PUNCT
ftr-319	189	3	contrary	contrary	ADV
ftr-319	189	4	to	to	ADP
ftr-319	189	5	the	the	DET
ftr-319	189	6	state	state	NOUN
ftr-319	189	7	’s	’s	PART
ftr-319	189	8	suggestion	suggestion	NOUN
ftr-319	189	9	,	,	PUNCT
ftr-319	189	10	a	a	DET
ftr-319	189	11	corporation	corporation	NOUN
ftr-319	189	12	may	may	AUX
ftr-319	189	13	have	have	VERB
ftr-319	189	14	the	the	DET
ftr-319	189	15	“	"	PUNCT
ftr-319	189	16	minimum	minimum	ADJ
ftr-319	189	17	contacts	contact	NOUN
ftr-319	189	18	”	"	PUNCT
ftr-319	189	19	with	with	ADP
ftr-319	189	20	a	a	DET
ftr-319	189	21	taxing	tax	VERB
ftr-319	189	22	state	state	NOUN
ftr-319	189	23	as	as	SCONJ
ftr-319	189	24	required	require	VERB
ftr-319	189	25	by	by	ADP
ftr-319	189	26	the	the	DET
ftr-319	189	27	due	due	ADJ
ftr-319	189	28	process	process	NOUN
ftr-319	189	29	clause	clause	NOUN
ftr-319	189	30	,	,	PUNCT
ftr-319	189	31	and	and	CCONJ
ftr-319	189	32	yet	yet	ADV
ftr-319	189	33	lack	lack	VERB
ftr-319	189	34	the	the	DET
ftr-319	189	35	“	"	PUNCT
ftr-319	189	36	substantial	substantial	ADJ
ftr-319	189	37	nexus	nexus	NOUN
ftr-319	189	38	”	"	PUNCT
ftr-319	189	39	with	with	ADP
ftr-319	189	40	that	that	DET
ftr-319	189	41	state	state	NOUN
ftr-319	189	42	as	as	SCONJ
ftr-319	189	43	required	require	VERB
ftr-319	189	44	by	by	ADP
ftr-319	189	45	the	the	DET
ftr-319	189	46	commerce	commerce	NOUN
ftr-319	189	47	clause	clause	NOUN
ftr-319	189	48	.	.	PUNCT
ftr-319	190	1	31	31	NUM
ftr-319	190	2	this	this	DET
ftr-319	190	3	discussion	discussion	NOUN
ftr-319	190	4	is	be	AUX
ftr-319	190	5	of	of	ADP
ftr-319	190	6	paramount	paramount	ADJ
ftr-319	190	7	importance	importance	NOUN
ftr-319	190	8	when	when	SCONJ
ftr-319	190	9	analyzing	analyze	VERB
ftr-319	190	10	nexus	nexus	NOUN
ftr-319	190	11	cases	case	NOUN
ftr-319	190	12	under	under	ADP
ftr-319	190	13	the	the	DET
ftr-319	190	14	“	"	PUNCT
ftr-319	190	15	substantial	substantial	ADJ
ftr-319	190	16	nexus	nexus	NOUN
ftr-319	190	17	”	"	PUNCT
ftr-319	190	18	requirement	requirement	NOUN
ftr-319	190	19	of	of	ADP
ftr-319	190	20	complete	complete	ADJ
ftr-319	190	21	auto	auto	NOUN
ftr-319	190	22	.	.	PUNCT
ftr-319	191	1	the	the	DET
ftr-319	191	2	court	court	NOUN
ftr-319	191	3	made	make	VERB
ftr-319	191	4	it	it	PRON
ftr-319	191	5	very	very	ADV
ftr-319	191	6	clear	clear	ADJ
ftr-319	191	7	that	that	SCONJ
ftr-319	191	8	the	the	DET
ftr-319	191	9	due	due	ADJ
ftr-319	191	10	process	process	NOUN
ftr-319	191	11	and	and	CCONJ
ftr-319	191	12	commerce	commerce	NOUN
ftr-319	191	13	clauses	clause	NOUN
ftr-319	191	14	protect	protect	VERB
ftr-319	191	15	different	different	ADJ
ftr-319	191	16	interests	interest	NOUN
ftr-319	191	17	and	and	CCONJ
ftr-319	191	18	that	that	SCONJ
ftr-319	191	19	a	a	DET
ftr-319	191	20	taxpayer	taxpayer	NOUN
ftr-319	191	21	’s	’s	PART
ftr-319	191	22	actions	action	NOUN
ftr-319	191	23	in	in	ADP
ftr-319	191	24	a	a	DET
ftr-319	191	25	state	state	NOUN
ftr-319	191	26	could	could	AUX
ftr-319	191	27	constitutionally	constitutionally	ADV
ftr-319	191	28	satisfy	satisfy	VERB
ftr-319	191	29	the	the	DET
ftr-319	191	30	former	former	ADJ
ftr-319	191	31	without	without	ADP
ftr-319	191	32	satisfying	satisfy	VERB
ftr-319	191	33	the	the	DET
ftr-319	191	34	latter	latter	ADJ
ftr-319	191	35	.	.	PUNCT
ftr-319	192	1	quill	quill	NOUN
ftr-319	192	2	represents	represent	VERB
ftr-319	192	3	the	the	DET
ftr-319	192	4	court	court	NOUN
ftr-319	192	5	’s	’s	PART
ftr-319	192	6	last	last	ADJ
ftr-319	192	7	guidance	guidance	NOUN
ftr-319	192	8	regarding	regard	VERB
ftr-319	192	9	the	the	DET
ftr-319	192	10	jurisdictional	jurisdictional	ADJ
ftr-319	192	11	limitations	limitation	NOUN
ftr-319	192	12	reflected	reflect	VERB
ftr-319	192	13	in	in	ADP
ftr-319	192	14	the	the	DET
ftr-319	192	15	substantial	substantial	ADJ
ftr-319	192	16	nexus	nexus	NOUN
ftr-319	192	17	prong	prong	NOUN
ftr-319	192	18	of	of	ADP
ftr-319	192	19	complete	complete	ADJ
ftr-319	192	20	auto	auto	NOUN
ftr-319	192	21	.	.	PUNCT
ftr-319	193	1	however	however	ADV
ftr-319	193	2	,	,	PUNCT
ftr-319	193	3	despite	despite	SCONJ
ftr-319	193	4	the	the	DET
ftr-319	193	5	court	court	NOUN
ftr-319	193	6	’s	’s	PART
ftr-319	193	7	affirmation	affirmation	NOUN
ftr-319	193	8	of	of	ADP
ftr-319	193	9	the	the	DET
ftr-319	193	10	physical	physical	ADJ
ftr-319	193	11	presence	presence	NOUN
ftr-319	193	12	rule	rule	NOUN
ftr-319	193	13	,	,	PUNCT
ftr-319	193	14	there	there	PRON
ftr-319	193	15	has	have	AUX
ftr-319	193	16	been	be	AUX
ftr-319	193	17	considerable	considerable	ADJ
ftr-319	193	18	conflict	conflict	NOUN
ftr-319	193	19	regarding	regard	VERB
ftr-319	193	20	whether	whether	SCONJ
ftr-319	193	21	this	this	DET
ftr-319	193	22	rule	rule	NOUN
ftr-319	193	23	applies	apply	VERB
ftr-319	193	24	to	to	ADP
ftr-319	193	25	taxes	taxis	NOUN
ftr-319	193	26	other	other	ADJ
ftr-319	193	27	than	than	ADP
ftr-319	193	28	sales	sale	NOUN
ftr-319	193	29	and	and	CCONJ
ftr-319	193	30	use	use	VERB
ftr-319	193	31	taxes	taxis	NOUN
ftr-319	193	32	.	.	PUNCT
ftr-319	194	1	that	that	DET
ftr-319	194	2	debate	debate	NOUN
ftr-319	194	3	has	have	AUX
ftr-319	194	4	been	be	AUX
ftr-319	194	5	aided	aid	VERB
ftr-319	194	6	principally	principally	ADV
ftr-319	194	7	by	by	ADP
ftr-319	194	8	the	the	DET
ftr-319	194	9	tone	tone	NOUN
ftr-319	194	10	and	and	CCONJ
ftr-319	194	11	language	language	NOUN
ftr-319	194	12	of	of	ADP
ftr-319	194	13	quill	quill	NOUN
ftr-319	194	14	,	,	PUNCT
ftr-319	194	15	which	which	PRON
ftr-319	194	16	indicates	indicate	VERB
ftr-319	194	17	a	a	DET
ftr-319	194	18	less	less	ADJ
ftr-319	194	19	-	-	PUNCT
ftr-319	194	20	than	than	ADP
ftr-319	194	21	-	-	PUNCT
ftr-319	194	22	enthusiastic	enthusiastic	ADJ
ftr-319	194	23	adherence	adherence	NOUN
ftr-319	194	24	to	to	ADP
ftr-319	194	25	the	the	DET
ftr-319	194	26	rule.32	rule.32	NOUN
ftr-319	194	27	indeed	indeed	ADV
ftr-319	194	28	,	,	PUNCT
ftr-319	194	29	the	the	DET
ftr-319	194	30	quill	quill	NOUN
ftr-319	194	31	court	court	PROPN
ftr-319	194	32	explicitly	explicitly	ADV
ftr-319	194	33	stated	state	VERB
ftr-319	194	34	that	that	SCONJ
ftr-319	194	35	it	it	PRON
ftr-319	194	36	had	have	AUX
ftr-319	194	37	not	not	PART
ftr-319	194	38	,	,	PUNCT
ftr-319	194	39	“	"	PUNCT
ftr-319	194	40	in	in	ADP
ftr-319	194	41	[	[	PUNCT
ftr-319	194	42	its	its	PRON
ftr-319	194	43	]	]	X
ftr-319	194	44	review	review	NOUN
ftr-319	194	45	of	of	ADP
ftr-319	194	46	other	other	ADJ
ftr-319	194	47	types	type	NOUN
ftr-319	194	48	of	of	ADP
ftr-319	194	49	taxes	taxis	NOUN
ftr-319	194	50	,	,	PUNCT
ftr-319	194	51	articulated	articulate	VERB
ftr-319	194	52	the	the	DET
ftr-319	194	53	same	same	ADJ
ftr-319	194	54	physical	physical	ADJ
ftr-319	194	55	presence	presence	NOUN
ftr-319	194	56	requirement	requirement	NOUN
ftr-319	194	57	”	"	PUNCT
ftr-319	194	58	and	and	CCONJ
ftr-319	194	59	that	that	SCONJ
ftr-319	194	60	it	it	PRON
ftr-319	194	61	may	may	AUX
ftr-319	194	62	not	not	PART
ftr-319	194	63	have	have	AUX
ftr-319	194	64	adopted	adopt	VERB
ftr-319	194	65	such	such	DET
ftr-319	194	66	a	a	DET
ftr-319	194	67	test	test	NOUN
ftr-319	194	68	if	if	SCONJ
ftr-319	194	69	it	it	PRON
ftr-319	194	70	were	be	AUX
ftr-319	194	71	being	be	AUX
ftr-319	194	72	offered	offer	VERB
ftr-319	194	73	as	as	ADP
ftr-319	194	74	a	a	DET
ftr-319	194	75	matter	matter	NOUN
ftr-319	194	76	of	of	ADP
ftr-319	194	77	first	first	ADJ
ftr-319	194	78	impression.33	impression.33	NOUN
ftr-319	194	79	consequently	consequently	ADV
ftr-319	194	80	,	,	PUNCT
ftr-319	194	81	taxpayers	taxpayer	NOUN
ftr-319	194	82	and	and	CCONJ
ftr-319	194	83	state	state	NOUN
ftr-319	194	84	revenue	revenue	NOUN
ftr-319	194	85	authorities	authority	NOUN
ftr-319	194	86	have	have	AUX
ftr-319	194	87	debated	debate	VERB
ftr-319	194	88	whether	whether	SCONJ
ftr-319	194	89	—	—	PUNCT
ftr-319	194	90	for	for	ADP
ftr-319	194	91	purposes	purpose	NOUN
ftr-319	194	92	of	of	ADP
ftr-319	194	93	taxes	taxis	NOUN
ftr-319	194	94	other	other	ADJ
ftr-319	194	95	than	than	ADP
ftr-319	194	96	sales	sale	NOUN
ftr-319	194	97	and	and	CCONJ
ftr-319	194	98	use	use	VERB
ftr-319	194	99	taxes	taxis	NOUN
ftr-319	194	100	—	—	PUNCT
ftr-319	194	101	a	a	DET
ftr-319	194	102	taxpayer	taxpayer	NOUN
ftr-319	194	103	must	must	AUX
ftr-319	194	104	have	have	VERB
ftr-319	194	105	a	a	DET
ftr-319	194	106	physical	physical	ADJ
ftr-319	194	107	presence	presence	NOUN
ftr-319	194	108	in	in	ADP
ftr-319	194	109	a	a	DET
ftr-319	194	110	state	state	NOUN
ftr-319	194	111	or	or	CCONJ
ftr-319	194	112	whether	whether	SCONJ
ftr-319	194	113	an	an	DET
ftr-319	194	114	“	"	PUNCT
ftr-319	194	115	economic	economic	ADJ
ftr-319	194	116	”	"	PUNCT
ftr-319	194	117	presence	presence	NOUN
ftr-319	194	118	suffices.34	suffices.34	NOUN
ftr-319	194	119	this	this	DET
ftr-319	194	120	article	article	NOUN
ftr-319	194	121	does	do	AUX
ftr-319	194	122	not	not	PART
ftr-319	194	123	attempt	attempt	VERB
ftr-319	194	124	to	to	PART
ftr-319	194	125	address	address	VERB
ftr-319	194	126	the	the	DET
ftr-319	194	127	underlying	underlying	ADJ
ftr-319	194	128	question	question	NOUN
ftr-319	194	129	of	of	ADP
ftr-319	194	130	whether	whether	SCONJ
ftr-319	194	131	quill	quill	NOUN
ftr-319	194	132	compels	compel	VERB
ftr-319	194	133	a	a	DET
ftr-319	194	134	physical	physical	ADJ
ftr-319	194	135	presence	presence	NOUN
ftr-319	194	136	test	test	NOUN
ftr-319	194	137	for	for	ADP
ftr-319	194	138	all	all	DET
ftr-319	194	139	state	state	NOUN
ftr-319	194	140	taxes	taxis	NOUN
ftr-319	194	141	or	or	CCONJ
ftr-319	194	142	whether	whether	SCONJ
ftr-319	194	143	it	it	PRON
ftr-319	194	144	should	should	AUX
ftr-319	194	145	be	be	AUX
ftr-319	194	146	limited	limit	VERB
ftr-319	194	147	to	to	ADP
ftr-319	194	148	state	state	NOUN
ftr-319	194	149	sales	sale	NOUN
ftr-319	194	150	and	and	CCONJ
ftr-319	194	151	use	use	VERB
ftr-319	194	152	taxes.35	taxes.35	NOUN
ftr-319	194	153	rather	rather	ADV
ftr-319	194	154	,	,	PUNCT
ftr-319	194	155	this	this	DET
ftr-319	194	156	article	article	NOUN
ftr-319	194	157	focuses	focus	VERB
ftr-319	194	158	31	31	NUM
ftr-319	194	159	.	.	PUNCT
ftr-319	195	1	quill	quill	NOUN
ftr-319	195	2	,	,	PUNCT
ftr-319	195	3	504	504	NUM
ftr-319	195	4	u.s	u.s	PROPN
ftr-319	195	5	.	.	PROPN
ftr-319	195	6	at	at	ADP
ftr-319	195	7	312–13	312–13	NUM
ftr-319	195	8	(	(	PUNCT
ftr-319	195	9	citations	citation	NOUN
ftr-319	195	10	omitted	omit	VERB
ftr-319	195	11	)	)	PUNCT
ftr-319	195	12	.	.	PUNCT
ftr-319	196	1	32	32	NUM
ftr-319	196	2	.	.	PUNCT
ftr-319	197	1	see	see	VERB
ftr-319	197	2	hellerstein	hellerstein	NOUN
ftr-319	197	3	,	,	PUNCT
ftr-319	197	4	state	state	NOUN
ftr-319	197	5	taxation	taxation	NOUN
ftr-319	197	6	,	,	PUNCT
ftr-319	197	7	supra	supra	PROPN
ftr-319	197	8	note	note	PROPN
ftr-319	197	9	16	16	NUM
ftr-319	197	10	,	,	PUNCT
ftr-319	197	11	¶	¶	PROPN
ftr-319	197	12	6.02[2	6.02[2	NUM
ftr-319	197	13	]	]	PUNCT
ftr-319	197	14	(	(	PUNCT
ftr-319	197	15	labeling	label	VERB
ftr-319	197	16	the	the	DET
ftr-319	197	17	quill	quill	NOUN
ftr-319	197	18	court	court	NOUN
ftr-319	197	19	’s	’s	PART
ftr-319	197	20	affirmation	affirmation	NOUN
ftr-319	197	21	of	of	ADP
ftr-319	197	22	the	the	DET
ftr-319	197	23	physical	physical	ADJ
ftr-319	197	24	presence	presence	NOUN
ftr-319	197	25	test	test	NOUN
ftr-319	197	26	“	"	PUNCT
ftr-319	197	27	almost	almost	ADV
ftr-319	197	28	apologetic	apologetic	ADJ
ftr-319	197	29	”	"	PUNCT
ftr-319	197	30	)	)	PUNCT
ftr-319	197	31	.	.	PUNCT
ftr-319	198	1	33	33	NUM
ftr-319	198	2	.	.	PUNCT
ftr-319	198	3	quill	quill	NOUN
ftr-319	198	4	,	,	PUNCT
ftr-319	198	5	504	504	NUM
ftr-319	198	6	u.s	u.s	PROPN
ftr-319	198	7	.	.	PROPN
ftr-319	198	8	at	at	ADP
ftr-319	198	9	314	314	NUM
ftr-319	198	10	.	.	PUNCT
ftr-319	199	1	34	34	NUM
ftr-319	199	2	.	.	PUNCT
ftr-319	200	1	a	a	DET
ftr-319	200	2	discussion	discussion	NOUN
ftr-319	200	3	of	of	ADP
ftr-319	200	4	state	state	NOUN
ftr-319	200	5	-	-	PUNCT
ftr-319	200	6	court	court	NOUN
ftr-319	200	7	determinations	determination	NOUN
ftr-319	200	8	on	on	ADP
ftr-319	200	9	this	this	DET
ftr-319	200	10	issue	issue	NOUN
ftr-319	200	11	is	be	AUX
ftr-319	200	12	discussed	discuss	VERB
ftr-319	200	13	in	in	ADP
ftr-319	200	14	part	part	NOUN
ftr-319	200	15	ii.b.1	ii.b.1	NOUN
ftr-319	200	16	.	.	PROPN
ftr-319	201	1	35	35	NUM
ftr-319	201	2	.	.	PUNCT
ftr-319	202	1	a	a	DET
ftr-319	202	2	great	great	ADJ
ftr-319	202	3	amount	amount	NOUN
ftr-319	202	4	of	of	ADP
ftr-319	202	5	attention	attention	NOUN
ftr-319	202	6	has	have	AUX
ftr-319	202	7	already	already	ADV
ftr-319	202	8	been	be	AUX
ftr-319	202	9	given	give	VERB
ftr-319	202	10	to	to	ADP
ftr-319	202	11	this	this	DET
ftr-319	202	12	debate	debate	NOUN
ftr-319	202	13	.	.	PUNCT
ftr-319	203	1	see	see	VERB
ftr-319	203	2	supra	supra	PROPN
ftr-319	203	3	note	note	PROPN
ftr-319	203	4	7	7	NUM
ftr-319	203	5	and	and	CCONJ
ftr-319	203	6	accompanying	accompany	VERB
ftr-319	203	7	text	text	NOUN
ftr-319	203	8	.	.	PUNCT
ftr-319	204	1	166	166	NUM
ftr-319	204	2	florida	florida	PROPN
ftr-319	204	3	tax	tax	NOUN
ftr-319	204	4	review	review	NOUN
ftr-319	204	5	[	[	X
ftr-319	204	6	vol	vol	NOUN
ftr-319	204	7	.	.	PUNCT
ftr-319	205	1	13:4	13:4	NUM
ftr-319	205	2	on	on	ADP
ftr-319	205	3	the	the	DET
ftr-319	205	4	proper	proper	ADJ
ftr-319	205	5	formulation	formulation	NOUN
ftr-319	205	6	for	for	ADP
ftr-319	205	7	economic	economic	ADJ
ftr-319	205	8	nexus	nexus	NOUN
ftr-319	205	9	once	once	SCONJ
ftr-319	205	10	it	it	PRON
ftr-319	205	11	is	be	AUX
ftr-319	205	12	accepted	accept	VERB
ftr-319	205	13	as	as	ADP
ftr-319	205	14	an	an	DET
ftr-319	205	15	appropriate	appropriate	ADJ
ftr-319	205	16	standard	standard	NOUN
ftr-319	205	17	under	under	ADP
ftr-319	205	18	the	the	DET
ftr-319	205	19	dormant	dormant	PROPN
ftr-319	205	20	commerce	commerce	PROPN
ftr-319	205	21	clause	clause	NOUN
ftr-319	205	22	.	.	PUNCT
ftr-319	206	1	part	part	NOUN
ftr-319	206	2	ii.a	ii.a	PROPN
ftr-319	206	3	begins	begin	VERB
ftr-319	206	4	this	this	DET
ftr-319	206	5	discussion	discussion	NOUN
ftr-319	206	6	by	by	ADP
ftr-319	206	7	providing	provide	VERB
ftr-319	206	8	background	background	NOUN
ftr-319	206	9	on	on	ADP
ftr-319	206	10	the	the	DET
ftr-319	206	11	economic	economic	ADJ
ftr-319	206	12	nexus	nexus	NOUN
ftr-319	206	13	concept	concept	NOUN
ftr-319	206	14	and	and	CCONJ
ftr-319	206	15	its	its	PRON
ftr-319	206	16	place	place	NOUN
ftr-319	206	17	in	in	ADP
ftr-319	206	18	the	the	DET
ftr-319	206	19	court	court	NOUN
ftr-319	206	20	’s	’s	PART
ftr-319	206	21	nexus	nexus	NOUN
ftr-319	206	22	jurisprudence	jurisprudence	NOUN
ftr-319	206	23	.	.	PUNCT
ftr-319	207	1	part	part	NOUN
ftr-319	207	2	ii.b	ii.b	NOUN
ftr-319	207	3	and	and	CCONJ
ftr-319	207	4	ii.c	ii.c	NOUN
ftr-319	207	5	then	then	ADV
ftr-319	207	6	provide	provide	VERB
ftr-319	207	7	an	an	DET
ftr-319	207	8	overview	overview	NOUN
ftr-319	207	9	of	of	ADP
ftr-319	207	10	the	the	DET
ftr-319	207	11	various	various	ADJ
ftr-319	207	12	state	state	NOUN
ftr-319	207	13	judicial	judicial	ADJ
ftr-319	207	14	and	and	CCONJ
ftr-319	207	15	legislative	legislative	ADJ
ftr-319	207	16	adoptions	adoption	NOUN
ftr-319	207	17	of	of	ADP
ftr-319	207	18	economic	economic	ADJ
ftr-319	207	19	nexus	nexus	NOUN
ftr-319	207	20	.	.	PUNCT
ftr-319	208	1	a.	a.	PROPN
ftr-319	208	2	a	a	DET
ftr-319	208	3	conceptual	conceptual	ADJ
ftr-319	208	4	and	and	CCONJ
ftr-319	208	5	jurisprudential	jurisprudential	ADJ
ftr-319	208	6	introduction	introduction	NOUN
ftr-319	208	7	to	to	ADP
ftr-319	208	8	economic	economic	ADJ
ftr-319	208	9	nexus	nexus	NOUN
ftr-319	208	10	before	before	ADP
ftr-319	208	11	discussing	discuss	VERB
ftr-319	208	12	how	how	SCONJ
ftr-319	208	13	states	state	NOUN
ftr-319	208	14	have	have	AUX
ftr-319	208	15	defined	define	VERB
ftr-319	208	16	what	what	PRON
ftr-319	208	17	economic	economic	ADJ
ftr-319	208	18	nexus	nexus	NOUN
ftr-319	208	19	means	mean	VERB
ftr-319	208	20	,	,	PUNCT
ftr-319	208	21	it	it	PRON
ftr-319	208	22	is	be	AUX
ftr-319	208	23	important	important	ADJ
ftr-319	208	24	to	to	PART
ftr-319	208	25	understand	understand	VERB
ftr-319	208	26	the	the	DET
ftr-319	208	27	conceptual	conceptual	ADJ
ftr-319	208	28	structure	structure	NOUN
ftr-319	208	29	under	under	ADP
ftr-319	208	30	which	which	PRON
ftr-319	208	31	nexus	nexus	NOUN
ftr-319	208	32	issues	issue	NOUN
ftr-319	208	33	arise	arise	VERB
ftr-319	208	34	.	.	PUNCT
ftr-319	209	1	nexus	nexus	NOUN
ftr-319	209	2	,	,	PUNCT
ftr-319	209	3	of	of	ADP
ftr-319	209	4	course	course	NOUN
ftr-319	209	5	,	,	PUNCT
ftr-319	209	6	refers	refer	VERB
ftr-319	209	7	to	to	ADP
ftr-319	209	8	a	a	DET
ftr-319	209	9	person	person	NOUN
ftr-319	209	10	’s	’s	PART
ftr-319	209	11	connection	connection	NOUN
ftr-319	209	12	with	with	ADP
ftr-319	209	13	a	a	DET
ftr-319	209	14	state	state	NOUN
ftr-319	209	15	and	and	CCONJ
ftr-319	209	16	that	that	SCONJ
ftr-319	209	17	state	state	NOUN
ftr-319	209	18	’s	’s	PART
ftr-319	209	19	concomitant	concomitant	ADJ
ftr-319	209	20	power	power	NOUN
ftr-319	209	21	to	to	PART
ftr-319	209	22	impose	impose	VERB
ftr-319	209	23	a	a	DET
ftr-319	209	24	tax	tax	NOUN
ftr-319	209	25	—	—	PUNCT
ftr-319	209	26	or	or	CCONJ
ftr-319	209	27	tax	tax	NOUN
ftr-319	209	28	-	-	PUNCT
ftr-319	209	29	collection	collection	NOUN
ftr-319	209	30	obligation	obligation	NOUN
ftr-319	209	31	—	—	PUNCT
ftr-319	209	32	on	on	ADP
ftr-319	209	33	that	that	DET
ftr-319	209	34	person	person	NOUN
ftr-319	209	35	.	.	PUNCT
ftr-319	210	1	walter	walter	PROPN
ftr-319	210	2	hellerstein	hellerstein	PROPN
ftr-319	210	3	has	have	AUX
ftr-319	210	4	identified	identify	VERB
ftr-319	210	5	nexus	nexus	NOUN
ftr-319	210	6	as	as	ADP
ftr-319	210	7	being	be	AUX
ftr-319	210	8	comprised	comprise	VERB
ftr-319	210	9	of	of	ADP
ftr-319	210	10	two	two	NUM
ftr-319	210	11	elements	element	NOUN
ftr-319	210	12	:	:	PUNCT
ftr-319	210	13	(	(	PUNCT
ftr-319	210	14	1	1	X
ftr-319	210	15	)	)	PUNCT
ftr-319	210	16	substantive	substantive	ADJ
ftr-319	210	17	jurisdiction	jurisdiction	NOUN
ftr-319	210	18	and	and	CCONJ
ftr-319	210	19	(	(	PUNCT
ftr-319	210	20	2	2	X
ftr-319	210	21	)	)	PUNCT
ftr-319	210	22	enforcement	enforcement	NOUN
ftr-319	210	23	jurisdiction.36	jurisdiction.36	NOUN
ftr-319	210	24	the	the	DET
ftr-319	210	25	former	former	ADJ
ftr-319	210	26	refers	refer	VERB
ftr-319	210	27	to	to	ADP
ftr-319	210	28	a	a	DET
ftr-319	210	29	state	state	NOUN
ftr-319	210	30	’s	’s	PART
ftr-319	210	31	substantive	substantive	ADJ
ftr-319	210	32	connection	connection	NOUN
ftr-319	210	33	with	with	ADP
ftr-319	210	34	an	an	DET
ftr-319	210	35	item	item	NOUN
ftr-319	210	36	of	of	ADP
ftr-319	210	37	income	income	NOUN
ftr-319	210	38	,	,	PUNCT
ftr-319	210	39	while	while	SCONJ
ftr-319	210	40	the	the	DET
ftr-319	210	41	latter	latter	ADJ
ftr-319	210	42	refers	refer	VERB
ftr-319	210	43	to	to	ADP
ftr-319	210	44	the	the	DET
ftr-319	210	45	state	state	NOUN
ftr-319	210	46	’s	’s	PART
ftr-319	210	47	power	power	NOUN
ftr-319	210	48	over	over	ADP
ftr-319	210	49	the	the	DET
ftr-319	210	50	taxpayer.37	taxpayer.37	PROPN
ftr-319	210	51	substantive	substantive	ADJ
ftr-319	210	52	jurisdiction	jurisdiction	NOUN
ftr-319	210	53	itself	itself	PRON
ftr-319	210	54	is	be	AUX
ftr-319	210	55	considered	consider	VERB
ftr-319	210	56	to	to	PART
ftr-319	210	57	have	have	VERB
ftr-319	210	58	two	two	NUM
ftr-319	210	59	bases	basis	NOUN
ftr-319	210	60	:	:	PUNCT
ftr-319	210	61	residence	residence	NOUN
ftr-319	210	62	and	and	CCONJ
ftr-319	210	63	source.38	source.38	PROPN
ftr-319	210	64	residence	residence	NOUN
ftr-319	210	65	-	-	PUNCT
ftr-319	210	66	based	base	VERB
ftr-319	210	67	jurisdiction	jurisdiction	NOUN
ftr-319	210	68	allows	allow	VERB
ftr-319	210	69	a	a	DET
ftr-319	210	70	state	state	NOUN
ftr-319	210	71	to	to	PART
ftr-319	210	72	tax	tax	VERB
ftr-319	210	73	the	the	DET
ftr-319	210	74	income	income	NOUN
ftr-319	210	75	of	of	ADP
ftr-319	210	76	persons	person	NOUN
ftr-319	210	77	who	who	PRON
ftr-319	210	78	reside	reside	VERB
ftr-319	210	79	within	within	ADP
ftr-319	210	80	the	the	DET
ftr-319	210	81	taxing	tax	VERB
ftr-319	210	82	state.39	state.39	NOUN
ftr-319	210	83	in	in	ADP
ftr-319	210	84	contrast	contrast	NOUN
ftr-319	210	85	,	,	PUNCT
ftr-319	210	86	sourcebased	sourcebase	VERB
ftr-319	210	87	jurisdiction	jurisdiction	NOUN
ftr-319	210	88	gives	give	VERB
ftr-319	210	89	a	a	DET
ftr-319	210	90	state	state	NOUN
ftr-319	210	91	jurisdiction	jurisdiction	NOUN
ftr-319	210	92	over	over	ADP
ftr-319	210	93	income	income	NOUN
ftr-319	210	94	that	that	PRON
ftr-319	210	95	is	be	AUX
ftr-319	210	96	attributable	attributable	ADJ
ftr-319	210	97	to	to	ADP
ftr-319	210	98	sources	source	NOUN
ftr-319	210	99	within	within	ADP
ftr-319	210	100	the	the	DET
ftr-319	210	101	taxing	tax	VERB
ftr-319	210	102	state	state	NOUN
ftr-319	210	103	without	without	ADP
ftr-319	210	104	regard	regard	NOUN
ftr-319	210	105	to	to	ADP
ftr-319	210	106	the	the	DET
ftr-319	210	107	residence	residence	NOUN
ftr-319	210	108	of	of	ADP
ftr-319	210	109	the	the	DET
ftr-319	210	110	recipient.40	recipient.40	PROPN
ftr-319	210	111	substantive	substantive	ADJ
ftr-319	210	112	jurisdiction	jurisdiction	NOUN
ftr-319	210	113	thus	thus	ADV
ftr-319	210	114	gives	give	VERB
ftr-319	210	115	states	state	NOUN
ftr-319	210	116	power	power	NOUN
ftr-319	210	117	over	over	ADP
ftr-319	210	118	the	the	DET
ftr-319	210	119	income	income	NOUN
ftr-319	210	120	of	of	ADP
ftr-319	210	121	nonresidents	nonresident	NOUN
ftr-319	210	122	who	who	PRON
ftr-319	210	123	economically	economically	ADV
ftr-319	210	124	exploit	exploit	VERB
ftr-319	210	125	state	state	NOUN
ftr-319	210	126	markets	market	NOUN
ftr-319	210	127	.	.	PUNCT
ftr-319	211	1	of	of	ADP
ftr-319	211	2	course	course	NOUN
ftr-319	211	3	,	,	PUNCT
ftr-319	211	4	this	this	PRON
ftr-319	211	5	expanded	expand	VERB
ftr-319	211	6	reach	reach	NOUN
ftr-319	211	7	over	over	ADP
ftr-319	211	8	the	the	DET
ftr-319	211	9	income	income	NOUN
ftr-319	211	10	of	of	ADP
ftr-319	211	11	non	non	NOUN
ftr-319	211	12	-	-	NOUN
ftr-319	211	13	residents	resident	NOUN
ftr-319	211	14	raises	raise	VERB
ftr-319	211	15	questions	question	NOUN
ftr-319	211	16	regarding	regard	VERB
ftr-319	211	17	a	a	DET
ftr-319	211	18	state	state	NOUN
ftr-319	211	19	’s	’s	PART
ftr-319	211	20	ability	ability	NOUN
ftr-319	211	21	to	to	PART
ftr-319	211	22	actually	actually	ADV
ftr-319	211	23	collect	collect	VERB
ftr-319	211	24	the	the	DET
ftr-319	211	25	tax	tax	NOUN
ftr-319	211	26	it	it	PRON
ftr-319	211	27	imposes	impose	VERB
ftr-319	211	28	on	on	ADP
ftr-319	211	29	that	that	DET
ftr-319	211	30	income	income	NOUN
ftr-319	211	31	.	.	PUNCT
ftr-319	212	1	that	that	DET
ftr-319	212	2	concern	concern	NOUN
ftr-319	212	3	is	be	AUX
ftr-319	212	4	encompassed	encompass	VERB
ftr-319	212	5	by	by	ADP
ftr-319	212	6	the	the	DET
ftr-319	212	7	concept	concept	NOUN
ftr-319	212	8	of	of	ADP
ftr-319	212	9	enforcement	enforcement	NOUN
ftr-319	212	10	jurisdiction	jurisdiction	NOUN
ftr-319	212	11	.	.	PUNCT
ftr-319	213	1	as	as	SCONJ
ftr-319	213	2	indicated	indicate	VERB
ftr-319	213	3	above	above	ADV
ftr-319	213	4	,	,	PUNCT
ftr-319	213	5	the	the	DET
ftr-319	213	6	boundaries	boundary	NOUN
ftr-319	213	7	of	of	ADP
ftr-319	213	8	a	a	DET
ftr-319	213	9	state	state	NOUN
ftr-319	213	10	’s	’s	PART
ftr-319	213	11	enforcement	enforcement	NOUN
ftr-319	213	12	jurisdiction	jurisdiction	NOUN
ftr-319	213	13	dictate	dictate	VERB
ftr-319	213	14	the	the	DET
ftr-319	213	15	extent	extent	NOUN
ftr-319	213	16	to	to	ADP
ftr-319	213	17	which	which	PRON
ftr-319	213	18	that	that	DET
ftr-319	213	19	state	state	NOUN
ftr-319	213	20	can	can	AUX
ftr-319	213	21	collect	collect	VERB
ftr-319	213	22	tax	tax	NOUN
ftr-319	213	23	on	on	ADP
ftr-319	213	24	income	income	NOUN
ftr-319	213	25	over	over	ADP
ftr-319	213	26	which	which	PRON
ftr-319	213	27	it	it	PRON
ftr-319	213	28	has	have	VERB
ftr-319	213	29	substantive	substantive	ADJ
ftr-319	213	30	jurisdiction	jurisdiction	NOUN
ftr-319	213	31	.	.	PUNCT
ftr-319	214	1	under	under	ADP
ftr-319	214	2	current	current	ADJ
ftr-319	214	3	law	law	NOUN
ftr-319	214	4	,	,	PUNCT
ftr-319	214	5	states	state	NOUN
ftr-319	214	6	’	'	PUNCT
ftr-319	214	7	enforcement	enforcement	NOUN
ftr-319	214	8	and	and	CCONJ
ftr-319	214	9	substantive	substantive	ADJ
ftr-319	214	10	jurisdictions	jurisdiction	NOUN
ftr-319	214	11	are	be	AUX
ftr-319	214	12	not	not	PART
ftr-319	214	13	coterminous	coterminous	ADJ
ftr-319	214	14	.	.	PUNCT
ftr-319	215	1	rather	rather	ADV
ftr-319	215	2	,	,	PUNCT
ftr-319	215	3	states	state	NOUN
ftr-319	215	4	’	'	PUNCT
ftr-319	215	5	enforcement	enforcement	NOUN
ftr-319	215	6	jurisdiction	jurisdiction	NOUN
ftr-319	215	7	has	have	AUX
ftr-319	215	8	been	be	AUX
ftr-319	215	9	limited	limit	VERB
ftr-319	215	10	by	by	ADP
ftr-319	215	11	both	both	CCONJ
ftr-319	215	12	judicial41	judicial41	ADJ
ftr-319	215	13	and	and	CCONJ
ftr-319	215	14	36	36	NUM
ftr-319	215	15	.	.	PUNCT
ftr-319	216	1	walter	walter	PROPN
ftr-319	216	2	hellerstein	hellerstein	PROPN
ftr-319	216	3	,	,	PUNCT
ftr-319	216	4	jurisdiction	jurisdiction	NOUN
ftr-319	216	5	to	to	PART
ftr-319	216	6	tax	tax	NOUN
ftr-319	216	7	income	income	NOUN
ftr-319	216	8	and	and	CCONJ
ftr-319	216	9	consumption	consumption	NOUN
ftr-319	216	10	in	in	ADP
ftr-319	216	11	the	the	DET
ftr-319	216	12	new	new	ADJ
ftr-319	216	13	economy	economy	NOUN
ftr-319	216	14	:	:	PUNCT
ftr-319	216	15	a	a	DET
ftr-319	216	16	theoretical	theoretical	ADJ
ftr-319	216	17	and	and	CCONJ
ftr-319	216	18	comparative	comparative	ADJ
ftr-319	216	19	perspective	perspective	NOUN
ftr-319	216	20	,	,	PUNCT
ftr-319	216	21	38	38	NUM
ftr-319	216	22	ga	ga	PROPN
ftr-319	216	23	.	.	PUNCT
ftr-319	216	24	l.	l.	PROPN
ftr-319	216	25	rev	rev	PROPN
ftr-319	216	26	.	.	PROPN
ftr-319	216	27	1	1	NUM
ftr-319	216	28	,	,	PUNCT
ftr-319	216	29	3–4	3–4	NUM
ftr-319	216	30	(	(	PUNCT
ftr-319	216	31	2003	2003	NUM
ftr-319	216	32	)	)	PUNCT
ftr-319	217	1	[	[	X
ftr-319	217	2	hereinafter	hereinafter	NOUN
ftr-319	217	3	hellerstein	hellerstein	NOUN
ftr-319	217	4	,	,	PUNCT
ftr-319	217	5	jurisdiction	jurisdiction	NOUN
ftr-319	217	6	to	to	PART
ftr-319	217	7	tax	tax	NOUN
ftr-319	217	8	income	income	NOUN
ftr-319	217	9	]	]	X
ftr-319	217	10	.	.	PUNCT
ftr-319	218	1	37	37	NUM
ftr-319	218	2	.	.	PUNCT
ftr-319	219	1	i	i	PRON
ftr-319	219	2	d.	d.	PROPN
ftr-319	219	3	38	38	NUM
ftr-319	219	4	.	.	PUNCT
ftr-319	220	1	i	i	PRON
ftr-319	220	2	d.	d.	PROPN
ftr-319	220	3	at	at	ADP
ftr-319	220	4	4	4	NUM
ftr-319	220	5	;	;	PUNCT
ftr-319	220	6	hellerstein	hellerstein	NOUN
ftr-319	220	7	,	,	PUNCT
ftr-319	220	8	state	state	NOUN
ftr-319	220	9	taxation	taxation	NOUN
ftr-319	220	10	,	,	PUNCT
ftr-319	220	11	supra	supra	PROPN
ftr-319	220	12	note	note	PROPN
ftr-319	220	13	16	16	NUM
ftr-319	220	14	,	,	PUNCT
ftr-319	220	15	¶	¶	NOUN
ftr-319	220	16	6.03	6.03	NUM
ftr-319	220	17	.	.	PUNCT
ftr-319	221	1	39	39	NUM
ftr-319	221	2	.	.	PUNCT
ftr-319	222	1	see	see	VERB
ftr-319	222	2	,	,	PUNCT
ftr-319	222	3	e.g.	e.g.	ADV
ftr-319	222	4	,	,	PUNCT
ftr-319	222	5	shaffer	shaffer	PROPN
ftr-319	222	6	v.	v.	PROPN
ftr-319	222	7	carter	carter	PROPN
ftr-319	222	8	,	,	PUNCT
ftr-319	222	9	252	252	NUM
ftr-319	222	10	u.s	u.s	PROPN
ftr-319	222	11	.	.	PROPN
ftr-319	222	12	37	37	NUM
ftr-319	222	13	,	,	PUNCT
ftr-319	222	14	57	57	NUM
ftr-319	222	15	(	(	PUNCT
ftr-319	222	16	1920	1920	NUM
ftr-319	222	17	)	)	PUNCT
ftr-319	222	18	.	.	PUNCT
ftr-319	223	1	40	40	NUM
ftr-319	223	2	.	.	PUNCT
ftr-319	224	1	hellerstein	hellerstein	NOUN
ftr-319	224	2	,	,	PUNCT
ftr-319	224	3	jurisdiction	jurisdiction	NOUN
ftr-319	224	4	to	to	PART
ftr-319	224	5	tax	tax	NOUN
ftr-319	224	6	income	income	NOUN
ftr-319	224	7	,	,	PUNCT
ftr-319	224	8	supra	supra	PROPN
ftr-319	224	9	note	note	PROPN
ftr-319	224	10	36	36	NUM
ftr-319	224	11	,	,	PUNCT
ftr-319	224	12	at	at	ADP
ftr-319	224	13	6–8	6–8	NUM
ftr-319	224	14	.	.	PROPN
ftr-319	224	15	41	41	NUM
ftr-319	224	16	.	.	PUNCT
ftr-319	225	1	the	the	DET
ftr-319	225	2	quill	quill	NOUN
ftr-319	225	3	physical	physical	PROPN
ftr-319	225	4	presence	presence	NOUN
ftr-319	225	5	test	test	NOUN
ftr-319	225	6	discussed	discuss	VERB
ftr-319	225	7	above	above	ADV
ftr-319	225	8	is	be	AUX
ftr-319	225	9	an	an	DET
ftr-319	225	10	example	example	NOUN
ftr-319	225	11	of	of	ADP
ftr-319	225	12	a	a	DET
ftr-319	225	13	judicial	judicial	ADJ
ftr-319	225	14	limitation	limitation	NOUN
ftr-319	225	15	on	on	ADP
ftr-319	225	16	enforcement	enforcement	NOUN
ftr-319	225	17	action	action	NOUN
ftr-319	225	18	.	.	PUNCT
ftr-319	226	1	although	although	SCONJ
ftr-319	226	2	a	a	DET
ftr-319	226	3	state	state	NOUN
ftr-319	226	4	may	may	AUX
ftr-319	226	5	have	have	VERB
ftr-319	226	6	substantive	substantive	ADJ
ftr-319	226	7	jurisdiction	jurisdiction	NOUN
ftr-319	226	8	over	over	ADP
ftr-319	226	9	the	the	DET
ftr-319	226	10	income	income	NOUN
ftr-319	226	11	derived	derive	VERB
ftr-319	226	12	from	from	ADP
ftr-319	226	13	a	a	DET
ftr-319	226	14	sale	sale	NOUN
ftr-319	226	15	made	make	VERB
ftr-319	226	16	to	to	ADP
ftr-319	226	17	an	an	DET
ftr-319	226	18	in	in	ADP
ftr-319	226	19	-	-	PUNCT
ftr-319	226	20	state	state	NOUN
ftr-319	226	21	resident	resident	NOUN
ftr-319	226	22	,	,	PUNCT
ftr-319	226	23	the	the	DET
ftr-319	226	24	2012	2012	NUM
ftr-319	226	25	]	]	X
ftr-319	226	26	economic	economic	ADJ
ftr-319	226	27	nexus	nexus	NOUN
ftr-319	226	28	167	167	NUM
ftr-319	226	29	legislative42	legislative42	ADJ
ftr-319	226	30	action	action	NOUN
ftr-319	226	31	.	.	PUNCT
ftr-319	227	1	thus	thus	ADV
ftr-319	227	2	,	,	PUNCT
ftr-319	227	3	due	due	ADP
ftr-319	227	4	to	to	ADP
ftr-319	227	5	tax	tax	NOUN
ftr-319	227	6	-	-	PUNCT
ftr-319	227	7	specific	specific	ADJ
ftr-319	227	8	jurisdictional	jurisdictional	ADJ
ftr-319	227	9	rules	rule	NOUN
ftr-319	227	10	,	,	PUNCT
ftr-319	227	11	a	a	DET
ftr-319	227	12	state	state	NOUN
ftr-319	227	13	can	can	AUX
ftr-319	227	14	have	have	VERB
ftr-319	227	15	jurisdiction	jurisdiction	NOUN
ftr-319	227	16	over	over	ADP
ftr-319	227	17	a	a	DET
ftr-319	227	18	taxpayer	taxpayer	NOUN
ftr-319	227	19	’s	’s	PART
ftr-319	227	20	income	income	NOUN
ftr-319	227	21	without	without	ADP
ftr-319	227	22	actually	actually	ADV
ftr-319	227	23	having	have	VERB
ftr-319	227	24	the	the	DET
ftr-319	227	25	ability	ability	NOUN
ftr-319	227	26	to	to	PART
ftr-319	227	27	require	require	VERB
ftr-319	227	28	the	the	DET
ftr-319	227	29	taxpayer	taxpayer	NOUN
ftr-319	227	30	to	to	PART
ftr-319	227	31	remit	remit	VERB
ftr-319	227	32	the	the	DET
ftr-319	227	33	tax.43	tax.43	NOUN
ftr-319	227	34	with	with	ADP
ftr-319	227	35	this	this	DET
ftr-319	227	36	framework	framework	NOUN
ftr-319	227	37	in	in	ADP
ftr-319	227	38	mind	mind	NOUN
ftr-319	227	39	,	,	PUNCT
ftr-319	227	40	complete	complete	ADJ
ftr-319	227	41	auto	auto	NOUN
ftr-319	227	42	reveals	reveal	VERB
ftr-319	227	43	itself	itself	PRON
ftr-319	227	44	as	as	ADP
ftr-319	227	45	addressing	address	VERB
ftr-319	227	46	both	both	CCONJ
ftr-319	227	47	enforcement	enforcement	NOUN
ftr-319	227	48	and	and	CCONJ
ftr-319	227	49	substantive	substantive	ADJ
ftr-319	227	50	jurisdiction	jurisdiction	NOUN
ftr-319	227	51	.	.	PUNCT
ftr-319	228	1	first	first	ADV
ftr-319	228	2	,	,	PUNCT
ftr-319	228	3	the	the	DET
ftr-319	228	4	requirement	requirement	NOUN
ftr-319	228	5	of	of	ADP
ftr-319	228	6	nexus	nexus	NOUN
ftr-319	228	7	with	with	ADP
ftr-319	228	8	the	the	DET
ftr-319	228	9	taxpayer	taxpayer	NOUN
ftr-319	228	10	under	under	ADP
ftr-319	228	11	complete	complete	ADJ
ftr-319	228	12	auto	auto	NOUN
ftr-319	228	13	’s	’s	PART
ftr-319	228	14	substantial	substantial	ADJ
ftr-319	228	15	nexus	nexus	NOUN
ftr-319	228	16	prong	prong	NOUN
ftr-319	228	17	evidences	evidence	VERB
ftr-319	228	18	a	a	DET
ftr-319	228	19	concern	concern	NOUN
ftr-319	228	20	for	for	ADP
ftr-319	228	21	the	the	DET
ftr-319	228	22	state	state	NOUN
ftr-319	228	23	’s	’s	PART
ftr-319	228	24	connection	connection	NOUN
ftr-319	228	25	to	to	ADP
ftr-319	228	26	that	that	DET
ftr-319	228	27	person	person	NOUN
ftr-319	228	28	(	(	PUNCT
ftr-319	228	29	i.e.	i.e.	X
ftr-319	228	30	,	,	PUNCT
ftr-319	228	31	its	its	PRON
ftr-319	228	32	ability	ability	NOUN
ftr-319	228	33	to	to	PART
ftr-319	228	34	enforce	enforce	VERB
ftr-319	228	35	an	an	DET
ftr-319	228	36	assessment	assessment	NOUN
ftr-319	228	37	of	of	ADP
ftr-319	228	38	tax	tax	NOUN
ftr-319	228	39	—	—	PUNCT
ftr-319	228	40	its	its	PRON
ftr-319	228	41	enforcement	enforcement	NOUN
ftr-319	228	42	jurisdiction	jurisdiction	NOUN
ftr-319	228	43	)	)	PUNCT
ftr-319	228	44	.	.	PUNCT
ftr-319	229	1	second	second	ADV
ftr-319	229	2	,	,	PUNCT
ftr-319	229	3	the	the	DET
ftr-319	229	4	requirement	requirement	NOUN
ftr-319	229	5	that	that	SCONJ
ftr-319	229	6	income	income	NOUN
ftr-319	229	7	be	be	AUX
ftr-319	229	8	fairly	fairly	ADV
ftr-319	229	9	apportioned	apportion	VERB
ftr-319	229	10	under	under	ADP
ftr-319	229	11	complete	complete	ADJ
ftr-319	229	12	auto	auto	NOUN
ftr-319	229	13	’s	’s	PART
ftr-319	229	14	second	second	ADJ
ftr-319	229	15	prong	prong	NOUN
ftr-319	229	16	speaks	speak	VERB
ftr-319	229	17	to	to	ADP
ftr-319	229	18	a	a	DET
ftr-319	229	19	particular	particular	ADJ
ftr-319	229	20	state	state	NOUN
ftr-319	229	21	’s	’s	PART
ftr-319	229	22	right	right	NOUN
ftr-319	229	23	to	to	PART
ftr-319	229	24	tax	tax	VERB
ftr-319	229	25	only	only	ADV
ftr-319	229	26	the	the	DET
ftr-319	229	27	income	income	NOUN
ftr-319	229	28	that	that	PRON
ftr-319	229	29	is	be	AUX
ftr-319	229	30	fairly	fairly	ADV
ftr-319	229	31	attributable	attributable	ADJ
ftr-319	229	32	to	to	ADP
ftr-319	229	33	it	it	PRON
ftr-319	229	34	.	.	PUNCT
ftr-319	230	1	this	this	DET
ftr-319	230	2	test	test	NOUN
ftr-319	230	3	reflects	reflect	VERB
ftr-319	230	4	a	a	DET
ftr-319	230	5	concern	concern	NOUN
ftr-319	230	6	that	that	SCONJ
ftr-319	230	7	states	state	NOUN
ftr-319	230	8	have	have	AUX
ftr-319	230	9	an	an	DET
ftr-319	230	10	underlying	underlie	VERB
ftr-319	230	11	substantive	substantive	ADJ
ftr-319	230	12	right	right	NOUN
ftr-319	230	13	to	to	ADP
ftr-319	230	14	the	the	DET
ftr-319	230	15	income	income	NOUN
ftr-319	230	16	being	be	AUX
ftr-319	230	17	taxed	tax	VERB
ftr-319	230	18	—	—	PUNCT
ftr-319	230	19	in	in	ADP
ftr-319	230	20	other	other	ADJ
ftr-319	230	21	words	word	NOUN
ftr-319	230	22	,	,	PUNCT
ftr-319	230	23	substantive	substantive	ADJ
ftr-319	230	24	jurisdiction.44	jurisdiction.44	PROPN
ftr-319	230	25	current	current	ADJ
ftr-319	230	26	debate	debate	NOUN
ftr-319	230	27	regarding	regard	VERB
ftr-319	230	28	the	the	DET
ftr-319	230	29	efficacy	efficacy	NOUN
ftr-319	230	30	and	and	CCONJ
ftr-319	230	31	scope	scope	NOUN
ftr-319	230	32	of	of	ADP
ftr-319	230	33	economic	economic	ADJ
ftr-319	230	34	nexus	nexus	NOUN
ftr-319	230	35	occurs	occur	VERB
ftr-319	230	36	within	within	ADP
ftr-319	230	37	the	the	DET
ftr-319	230	38	purview	purview	NOUN
ftr-319	230	39	of	of	ADP
ftr-319	230	40	an	an	DET
ftr-319	230	41	enforcement	enforcement	NOUN
ftr-319	230	42	jurisdiction	jurisdiction	NOUN
ftr-319	230	43	analysis	analysis	NOUN
ftr-319	230	44	or	or	CCONJ
ftr-319	230	45	whether	whether	SCONJ
ftr-319	230	46	a	a	DET
ftr-319	230	47	state	state	NOUN
ftr-319	230	48	has	have	VERB
ftr-319	230	49	sufficient	sufficient	ADJ
ftr-319	230	50	authority	authority	NOUN
ftr-319	230	51	over	over	ADP
ftr-319	230	52	the	the	DET
ftr-319	230	53	person	person	NOUN
ftr-319	230	54	to	to	PART
ftr-319	230	55	require	require	VERB
ftr-319	230	56	its	its	PRON
ftr-319	230	57	payment	payment	NOUN
ftr-319	230	58	of	of	ADP
ftr-319	230	59	tax	tax	NOUN
ftr-319	230	60	state	state	NOUN
ftr-319	230	61	does	do	AUX
ftr-319	230	62	not	not	PART
ftr-319	230	63	have	have	VERB
ftr-319	230	64	enforcement	enforcement	NOUN
ftr-319	230	65	jurisdiction	jurisdiction	NOUN
ftr-319	230	66	over	over	ADP
ftr-319	230	67	the	the	DET
ftr-319	230	68	remote	remote	ADJ
ftr-319	230	69	vendor	vendor	NOUN
ftr-319	230	70	if	if	SCONJ
ftr-319	230	71	that	that	DET
ftr-319	230	72	vendor	vendor	NOUN
ftr-319	230	73	does	do	AUX
ftr-319	230	74	not	not	PART
ftr-319	230	75	have	have	VERB
ftr-319	230	76	a	a	DET
ftr-319	230	77	physical	physical	ADJ
ftr-319	230	78	presence	presence	NOUN
ftr-319	230	79	in	in	ADP
ftr-319	230	80	the	the	DET
ftr-319	230	81	state	state	NOUN
ftr-319	230	82	.	.	PUNCT
ftr-319	231	1	42	42	NUM
ftr-319	231	2	.	.	PUNCT
ftr-319	232	1	see	see	VERB
ftr-319	232	2	,	,	PUNCT
ftr-319	232	3	e.g.	e.g.	ADV
ftr-319	232	4	,	,	PUNCT
ftr-319	232	5	15	15	NUM
ftr-319	232	6	u.s.c	u.s.c	NOUN
ftr-319	232	7	.	.	PUNCT
ftr-319	233	1	§	§	PROPN
ftr-319	233	2	§	§	PROPN
ftr-319	233	3	381–84	381–84	PROPN
ftr-319	233	4	(	(	PUNCT
ftr-319	233	5	2012	2012	NUM
ftr-319	233	6	)	)	PUNCT
ftr-319	233	7	(	(	PUNCT
ftr-319	233	8	restricting	restrict	VERB
ftr-319	233	9	state	state	NOUN
ftr-319	233	10	enforcement	enforcement	NOUN
ftr-319	233	11	power	power	NOUN
ftr-319	233	12	over	over	ADP
ftr-319	233	13	taxpayers	taxpayer	NOUN
ftr-319	233	14	with	with	ADP
ftr-319	233	15	only	only	ADJ
ftr-319	233	16	limited	limited	ADJ
ftr-319	233	17	physical	physical	ADJ
ftr-319	233	18	presence	presence	NOUN
ftr-319	233	19	in	in	ADP
ftr-319	233	20	a	a	DET
ftr-319	233	21	state	state	NOUN
ftr-319	233	22	)	)	PUNCT
ftr-319	234	1	[	[	X
ftr-319	234	2	hereinafter	hereinafter	NOUN
ftr-319	234	3	p.l	p.l	PROPN
ftr-319	234	4	.	.	PROPN
ftr-319	234	5	86	86	NUM
ftr-319	234	6	-	-	SYM
ftr-319	234	7	272	272	NUM
ftr-319	234	8	]	]	PUNCT
ftr-319	234	9	.	.	PUNCT
ftr-319	235	1	p.l	p.l	PROPN
ftr-319	235	2	.	.	PROPN
ftr-319	235	3	86	86	NUM
ftr-319	235	4	-	-	SYM
ftr-319	235	5	272	272	NUM
ftr-319	235	6	was	be	AUX
ftr-319	235	7	enacted	enact	VERB
ftr-319	235	8	by	by	ADP
ftr-319	235	9	congress	congress	PROPN
ftr-319	235	10	after	after	ADP
ftr-319	235	11	the	the	DET
ftr-319	235	12	court	court	NOUN
ftr-319	235	13	’s	’s	PART
ftr-319	235	14	decision	decision	NOUN
ftr-319	235	15	in	in	ADP
ftr-319	235	16	northwestern	northwestern	ADJ
ftr-319	235	17	states	state	NOUN
ftr-319	235	18	portland	portland	PROPN
ftr-319	235	19	cement	cement	PROPN
ftr-319	235	20	co.	co.	PROPN
ftr-319	235	21	v.	v.	ADP
ftr-319	235	22	minnesota	minnesota	PROPN
ftr-319	235	23	.	.	PUNCT
ftr-319	236	1	in	in	ADP
ftr-319	236	2	that	that	DET
ftr-319	236	3	case	case	NOUN
ftr-319	236	4	,	,	PUNCT
ftr-319	236	5	the	the	DET
ftr-319	236	6	court	court	NOUN
ftr-319	236	7	upheld	uphold	VERB
ftr-319	236	8	the	the	DET
ftr-319	236	9	imposition	imposition	NOUN
ftr-319	236	10	of	of	ADP
ftr-319	236	11	state	state	NOUN
ftr-319	236	12	income	income	NOUN
ftr-319	236	13	taxes	taxis	NOUN
ftr-319	236	14	on	on	ADP
ftr-319	236	15	companies	company	NOUN
ftr-319	236	16	whose	whose	DET
ftr-319	236	17	only	only	ADJ
ftr-319	236	18	presences	presence	NOUN
ftr-319	236	19	in	in	ADP
ftr-319	236	20	the	the	DET
ftr-319	236	21	taxing	tax	VERB
ftr-319	236	22	states	state	NOUN
ftr-319	236	23	were	be	AUX
ftr-319	236	24	in	in	ADP
ftr-319	236	25	-	-	PUNCT
ftr-319	236	26	state	state	NOUN
ftr-319	236	27	salespersons	salesperson	NOUN
ftr-319	236	28	who	who	PRON
ftr-319	236	29	solicited	solicit	VERB
ftr-319	236	30	orders	order	NOUN
ftr-319	236	31	for	for	ADP
ftr-319	236	32	fulfillment	fulfillment	NOUN
ftr-319	236	33	from	from	ADP
ftr-319	236	34	outside	outside	ADP
ftr-319	236	35	the	the	DET
ftr-319	236	36	states	state	NOUN
ftr-319	236	37	in	in	ADP
ftr-319	236	38	which	which	PRON
ftr-319	236	39	they	they	PRON
ftr-319	236	40	solicited	solicit	VERB
ftr-319	236	41	orders	order	NOUN
ftr-319	236	42	.	.	PUNCT
ftr-319	237	1	nw	nw	PROPN
ftr-319	237	2	.	.	PROPN
ftr-319	237	3	states	states	PROPN
ftr-319	237	4	portland	portland	PROPN
ftr-319	237	5	cement	cement	PROPN
ftr-319	237	6	,	,	PUNCT
ftr-319	237	7	358	358	NUM
ftr-319	237	8	u.s	u.s	PROPN
ftr-319	237	9	.	.	PROPN
ftr-319	237	10	450	450	NUM
ftr-319	237	11	,	,	PUNCT
ftr-319	237	12	454–56	454–56	NUM
ftr-319	237	13	,	,	PUNCT
ftr-319	237	14	465	465	NUM
ftr-319	237	15	(	(	PUNCT
ftr-319	237	16	1959	1959	NUM
ftr-319	237	17	)	)	PUNCT
ftr-319	237	18	.	.	PUNCT
ftr-319	238	1	congress	congress	PROPN
ftr-319	238	2	reacted	react	VERB
ftr-319	238	3	swiftly	swiftly	ADV
ftr-319	238	4	to	to	ADP
ftr-319	238	5	the	the	DET
ftr-319	238	6	decision	decision	NOUN
ftr-319	238	7	and	and	CCONJ
ftr-319	238	8	adopted	adopt	VERB
ftr-319	238	9	p.l	p.l	PROPN
ftr-319	238	10	.	.	PROPN
ftr-319	238	11	86	86	NUM
ftr-319	238	12	-	-	SYM
ftr-319	238	13	272	272	NUM
ftr-319	238	14	within	within	ADP
ftr-319	238	15	the	the	DET
ftr-319	238	16	year	year	NOUN
ftr-319	238	17	.	.	PUNCT
ftr-319	239	1	pub	pub	NOUN
ftr-319	239	2	.	.	PUNCT
ftr-319	240	1	l.	l.	PROPN
ftr-319	240	2	no	no	INTJ
ftr-319	240	3	.	.	PROPN
ftr-319	241	1	86	86	NUM
ftr-319	241	2	-	-	SYM
ftr-319	241	3	272	272	NUM
ftr-319	241	4	,	,	PUNCT
ftr-319	241	5	73	73	NUM
ftr-319	241	6	stat	stat	NOUN
ftr-319	241	7	.	.	PUNCT
ftr-319	242	1	555	555	NUM
ftr-319	242	2	(	(	PUNCT
ftr-319	242	3	1959	1959	NUM
ftr-319	242	4	)	)	PUNCT
ftr-319	242	5	;	;	PUNCT
ftr-319	242	6	see	see	VERB
ftr-319	242	7	hellerstein	hellerstein	NOUN
ftr-319	242	8	,	,	PUNCT
ftr-319	242	9	state	state	NOUN
ftr-319	242	10	taxation	taxation	NOUN
ftr-319	242	11	,	,	PUNCT
ftr-319	242	12	supra	supra	PROPN
ftr-319	242	13	note	note	PROPN
ftr-319	242	14	16	16	NUM
ftr-319	242	15	,	,	PUNCT
ftr-319	242	16	¶	¶	PROPN
ftr-319	242	17	6.16	6.16	NUM
ftr-319	242	18	.	.	PUNCT
ftr-319	243	1	p.l	p.l	PROPN
ftr-319	243	2	.	.	PROPN
ftr-319	243	3	86	86	NUM
ftr-319	243	4	-	-	SYM
ftr-319	243	5	272	272	NUM
ftr-319	243	6	limits	limit	VERB
ftr-319	243	7	states	state	NOUN
ftr-319	243	8	’	'	PUNCT
ftr-319	243	9	enforcement	enforcement	NOUN
ftr-319	243	10	jurisdiction	jurisdiction	NOUN
ftr-319	243	11	over	over	ADP
ftr-319	243	12	remote	remote	ADJ
ftr-319	243	13	vendors	vendor	NOUN
ftr-319	243	14	that	that	PRON
ftr-319	243	15	sell	sell	VERB
ftr-319	243	16	tangible	tangible	ADJ
ftr-319	243	17	personal	personal	ADJ
ftr-319	243	18	property	property	NOUN
ftr-319	243	19	and	and	CCONJ
ftr-319	243	20	that	that	SCONJ
ftr-319	243	21	only	only	ADV
ftr-319	243	22	have	have	VERB
ftr-319	243	23	limited	limited	ADJ
ftr-319	243	24	activities	activity	NOUN
ftr-319	243	25	within	within	ADP
ftr-319	243	26	their	their	PRON
ftr-319	243	27	boundaries	boundary	NOUN
ftr-319	243	28	,	,	PUNCT
ftr-319	243	29	including	include	VERB
ftr-319	243	30	solicitation	solicitation	NOUN
ftr-319	243	31	activities	activity	NOUN
ftr-319	243	32	.	.	PUNCT
ftr-319	244	1	15	15	NUM
ftr-319	244	2	u.s.c	u.s.c	NOUN
ftr-319	244	3	.	.	PUNCT
ftr-319	245	1	§	§	PROPN
ftr-319	245	2	381(a	381(a	PROPN
ftr-319	245	3	)	)	PUNCT
ftr-319	245	4	.	.	PUNCT
ftr-319	246	1	it	it	PRON
ftr-319	246	2	is	be	AUX
ftr-319	246	3	important	important	ADJ
ftr-319	246	4	to	to	PART
ftr-319	246	5	note	note	VERB
ftr-319	246	6	at	at	ADP
ftr-319	246	7	the	the	DET
ftr-319	246	8	outset	outset	NOUN
ftr-319	246	9	of	of	ADP
ftr-319	246	10	this	this	DET
ftr-319	246	11	article	article	NOUN
ftr-319	246	12	that	that	SCONJ
ftr-319	246	13	the	the	DET
ftr-319	246	14	discussion	discussion	NOUN
ftr-319	246	15	of	of	ADP
ftr-319	246	16	economic	economic	ADJ
ftr-319	246	17	nexus	nexus	NOUN
ftr-319	246	18	here	here	ADV
ftr-319	246	19	is	be	AUX
ftr-319	246	20	limited	limit	VERB
ftr-319	246	21	to	to	ADP
ftr-319	246	22	taxpayers	taxpayer	NOUN
ftr-319	246	23	that	that	PRON
ftr-319	246	24	are	be	AUX
ftr-319	246	25	not	not	PART
ftr-319	246	26	protected	protect	VERB
ftr-319	246	27	by	by	ADP
ftr-319	246	28	p.l	p.l	PROPN
ftr-319	246	29	.	.	PROPN
ftr-319	246	30	86	86	NUM
ftr-319	246	31	-	-	SYM
ftr-319	246	32	272	272	NUM
ftr-319	246	33	.	.	PUNCT
ftr-319	247	1	regardless	regardless	ADV
ftr-319	247	2	of	of	ADP
ftr-319	247	3	the	the	DET
ftr-319	247	4	proliferation	proliferation	NOUN
ftr-319	247	5	and	and	CCONJ
ftr-319	247	6	scope	scope	NOUN
ftr-319	247	7	of	of	ADP
ftr-319	247	8	economic	economic	ADJ
ftr-319	247	9	nexus	nexus	NOUN
ftr-319	247	10	among	among	ADP
ftr-319	247	11	the	the	DET
ftr-319	247	12	states	state	NOUN
ftr-319	247	13	,	,	PUNCT
ftr-319	247	14	p.l	p.l	PROPN
ftr-319	247	15	.	.	PROPN
ftr-319	247	16	86	86	NUM
ftr-319	247	17	-	-	SYM
ftr-319	247	18	272	272	NUM
ftr-319	247	19	limits	limit	VERB
ftr-319	247	20	its	its	PRON
ftr-319	247	21	impact	impact	NOUN
ftr-319	247	22	to	to	ADP
ftr-319	247	23	those	those	PRON
ftr-319	247	24	who	who	PRON
ftr-319	247	25	do	do	AUX
ftr-319	247	26	not	not	PART
ftr-319	247	27	fall	fall	VERB
ftr-319	247	28	within	within	ADP
ftr-319	247	29	its	its	PRON
ftr-319	247	30	protections	protection	NOUN
ftr-319	247	31	.	.	PUNCT
ftr-319	248	1	for	for	ADP
ftr-319	248	2	a	a	DET
ftr-319	248	3	full	full	ADJ
ftr-319	248	4	discussion	discussion	NOUN
ftr-319	248	5	of	of	ADP
ftr-319	248	6	the	the	DET
ftr-319	248	7	scope	scope	NOUN
ftr-319	248	8	and	and	CCONJ
ftr-319	248	9	impact	impact	NOUN
ftr-319	248	10	of	of	ADP
ftr-319	248	11	p.l	p.l	PROPN
ftr-319	248	12	.	.	PROPN
ftr-319	248	13	86	86	NUM
ftr-319	248	14	-	-	SYM
ftr-319	248	15	272	272	NUM
ftr-319	248	16	,	,	PUNCT
ftr-319	248	17	see	see	VERB
ftr-319	248	18	hellerstein	hellerstein	NOUN
ftr-319	248	19	,	,	PUNCT
ftr-319	248	20	state	state	NOUN
ftr-319	248	21	taxation	taxation	NOUN
ftr-319	248	22	,	,	PUNCT
ftr-319	248	23	supra	supra	PROPN
ftr-319	248	24	note	note	NOUN
ftr-319	248	25	16	16	NUM
ftr-319	248	26	,	,	PUNCT
ftr-319	248	27	¶¶	¶¶	PROPN
ftr-319	248	28	6.16–6.18	6.16–6.18	NUM
ftr-319	248	29	.	.	PUNCT
ftr-319	249	1	43	43	NUM
ftr-319	249	2	.	.	PUNCT
ftr-319	250	1	this	this	DET
ftr-319	250	2	disconnect	disconnect	NOUN
ftr-319	250	3	can	can	AUX
ftr-319	250	4	be	be	AUX
ftr-319	250	5	remedied	remedied	ADJ
ftr-319	250	6	if	if	SCONJ
ftr-319	250	7	the	the	DET
ftr-319	250	8	state	state	NOUN
ftr-319	250	9	has	have	VERB
ftr-319	250	10	enforcement	enforcement	NOUN
ftr-319	250	11	jurisdiction	jurisdiction	NOUN
ftr-319	250	12	over	over	ADP
ftr-319	250	13	a	a	DET
ftr-319	250	14	third	third	ADJ
ftr-319	250	15	party	party	NOUN
ftr-319	250	16	who	who	PRON
ftr-319	250	17	controls	control	VERB
ftr-319	250	18	the	the	DET
ftr-319	250	19	out	out	ADJ
ftr-319	250	20	-	-	PUNCT
ftr-319	250	21	of	of	ADP
ftr-319	250	22	-	-	PUNCT
ftr-319	250	23	state	state	NOUN
ftr-319	250	24	person	person	NOUN
ftr-319	250	25	’s	’s	PART
ftr-319	250	26	funds	fund	NOUN
ftr-319	250	27	.	.	PUNCT
ftr-319	251	1	for	for	ADP
ftr-319	251	2	example	example	NOUN
ftr-319	251	3	,	,	PUNCT
ftr-319	251	4	a	a	DET
ftr-319	251	5	state	state	NOUN
ftr-319	251	6	can	can	AUX
ftr-319	251	7	impose	impose	VERB
ftr-319	251	8	a	a	DET
ftr-319	251	9	withholding	withholding	NOUN
ftr-319	251	10	requirement	requirement	NOUN
ftr-319	251	11	on	on	ADP
ftr-319	251	12	in	in	ADP
ftr-319	251	13	-	-	PUNCT
ftr-319	251	14	state	state	NOUN
ftr-319	251	15	persons	person	NOUN
ftr-319	251	16	who	who	PRON
ftr-319	251	17	make	make	VERB
ftr-319	251	18	payments	payment	NOUN
ftr-319	251	19	to	to	ADP
ftr-319	251	20	out	out	ADV
ftr-319	251	21	-	-	PUNCT
ftr-319	251	22	of	of	ADP
ftr-319	251	23	-	-	PUNCT
ftr-319	251	24	state	state	NOUN
ftr-319	251	25	businesses	business	NOUN
ftr-319	251	26	that	that	PRON
ftr-319	251	27	do	do	AUX
ftr-319	251	28	not	not	PART
ftr-319	251	29	have	have	VERB
ftr-319	251	30	a	a	DET
ftr-319	251	31	nexus	nexus	NOUN
ftr-319	251	32	with	with	ADP
ftr-319	251	33	the	the	DET
ftr-319	251	34	state	state	NOUN
ftr-319	251	35	.	.	PUNCT
ftr-319	252	1	see	see	VERB
ftr-319	252	2	infra	infra	NOUN
ftr-319	252	3	notes	note	VERB
ftr-319	252	4	65–74	65–74	NUM
ftr-319	252	5	and	and	CCONJ
ftr-319	252	6	accompanying	accompany	VERB
ftr-319	252	7	text	text	NOUN
ftr-319	252	8	.	.	PUNCT
ftr-319	253	1	44	44	NUM
ftr-319	253	2	.	.	PUNCT
ftr-319	254	1	bradley	bradley	PROPN
ftr-319	254	2	w.	w.	PROPN
ftr-319	254	3	joondeph	joondeph	PROPN
ftr-319	254	4	,	,	PUNCT
ftr-319	254	5	rethinking	rethink	VERB
ftr-319	254	6	the	the	DET
ftr-319	254	7	role	role	NOUN
ftr-319	254	8	of	of	ADP
ftr-319	254	9	the	the	DET
ftr-319	254	10	dormant	dormant	PROPN
ftr-319	254	11	commerce	commerce	PROPN
ftr-319	254	12	clause	clause	NOUN
ftr-319	254	13	in	in	ADP
ftr-319	254	14	state	state	NOUN
ftr-319	254	15	tax	tax	NOUN
ftr-319	254	16	jurisdiction	jurisdiction	NOUN
ftr-319	254	17	,	,	PUNCT
ftr-319	254	18	24	24	NUM
ftr-319	254	19	va	va	NOUN
ftr-319	254	20	.	.	PUNCT
ftr-319	255	1	tax	tax	PROPN
ftr-319	255	2	rev	rev	PROPN
ftr-319	255	3	.	.	PROPN
ftr-319	255	4	109	109	NUM
ftr-319	255	5	,	,	PUNCT
ftr-319	255	6	118–20	118–20	PROPN
ftr-319	255	7	(	(	PUNCT
ftr-319	255	8	2004	2004	NUM
ftr-319	255	9	)	)	PUNCT
ftr-319	255	10	;	;	PUNCT
ftr-319	255	11	swain	swain	PROPN
ftr-319	255	12	,	,	PUNCT
ftr-319	255	13	a	a	DET
ftr-319	255	14	jurisprudential	jurisprudential	ADJ
ftr-319	255	15	and	and	CCONJ
ftr-319	255	16	policy	policy	NOUN
ftr-319	255	17	perspective	perspective	NOUN
ftr-319	255	18	,	,	PUNCT
ftr-319	255	19	supra	supra	PROPN
ftr-319	255	20	note	note	NOUN
ftr-319	255	21	7	7	NUM
ftr-319	255	22	,	,	PUNCT
ftr-319	255	23	at	at	ADP
ftr-319	255	24	328–29	328–29	NUM
ftr-319	255	25	.	.	PUNCT
ftr-319	256	1	168	168	NUM
ftr-319	256	2	florida	florida	PROPN
ftr-319	256	3	tax	tax	NOUN
ftr-319	256	4	review	review	NOUN
ftr-319	256	5	[	[	X
ftr-319	256	6	vol	vol	NOUN
ftr-319	256	7	.	.	PUNCT
ftr-319	257	1	13:4	13:4	NUM
ftr-319	257	2	(	(	PUNCT
ftr-319	257	3	i.e.	i.e.	X
ftr-319	257	4	,	,	PUNCT
ftr-319	257	5	the	the	DET
ftr-319	257	6	substantial	substantial	ADJ
ftr-319	257	7	-	-	PUNCT
ftr-319	257	8	nexus	nexus	NOUN
ftr-319	257	9	prong	prong	NOUN
ftr-319	257	10	of	of	ADP
ftr-319	257	11	complete	complete	ADJ
ftr-319	257	12	auto).45	auto).45	PROPN
ftr-319	257	13	in	in	ADP
ftr-319	257	14	this	this	DET
ftr-319	257	15	light	light	NOUN
ftr-319	257	16	,	,	PUNCT
ftr-319	257	17	it	it	PRON
ftr-319	257	18	is	be	AUX
ftr-319	257	19	safe	safe	ADJ
ftr-319	257	20	to	to	PART
ftr-319	257	21	say	say	VERB
ftr-319	257	22	that	that	SCONJ
ftr-319	257	23	the	the	DET
ftr-319	257	24	supreme	supreme	PROPN
ftr-319	257	25	court	court	PROPN
ftr-319	257	26	has	have	AUX
ftr-319	257	27	never	never	ADV
ftr-319	257	28	explicitly	explicitly	ADV
ftr-319	257	29	recognized	recognize	VERB
ftr-319	257	30	economic	economic	ADJ
ftr-319	257	31	nexus	nexus	NOUN
ftr-319	257	32	as	as	ADP
ftr-319	257	33	a	a	DET
ftr-319	257	34	legitimate	legitimate	ADJ
ftr-319	257	35	basis	basis	NOUN
ftr-319	257	36	for	for	ADP
ftr-319	257	37	the	the	DET
ftr-319	257	38	imposition	imposition	NOUN
ftr-319	257	39	of	of	ADP
ftr-319	257	40	a	a	DET
ftr-319	257	41	state	state	NOUN
ftr-319	257	42	business	business	NOUN
ftr-319	257	43	activity	activity	NOUN
ftr-319	257	44	tax	tax	NOUN
ftr-319	257	45	under	under	ADP
ftr-319	257	46	the	the	DET
ftr-319	257	47	dormant	dormant	PROPN
ftr-319	257	48	commerce	commerce	PROPN
ftr-319	257	49	clause.46	clause.46	VERB
ftr-319	257	50	this	this	DET
ftr-319	257	51	lack	lack	NOUN
ftr-319	257	52	of	of	ADP
ftr-319	257	53	direct	direct	ADJ
ftr-319	257	54	guidance	guidance	NOUN
ftr-319	257	55	,	,	PUNCT
ftr-319	257	56	however	however	ADV
ftr-319	257	57	,	,	PUNCT
ftr-319	257	58	has	have	AUX
ftr-319	257	59	not	not	PART
ftr-319	257	60	prevented	prevent	VERB
ftr-319	257	61	states	state	NOUN
ftr-319	257	62	from	from	ADP
ftr-319	257	63	arguing	argue	VERB
ftr-319	257	64	that	that	SCONJ
ftr-319	257	65	the	the	DET
ftr-319	257	66	supreme	supreme	PROPN
ftr-319	257	67	court	court	PROPN
ftr-319	257	68	has	have	AUX
ftr-319	257	69	recognized	recognize	VERB
ftr-319	257	70	the	the	DET
ftr-319	257	71	validity	validity	NOUN
ftr-319	257	72	of	of	ADP
ftr-319	257	73	economic	economic	ADJ
ftr-319	257	74	nexus	nexus	NOUN
ftr-319	257	75	for	for	ADP
ftr-319	257	76	purposes	purpose	NOUN
ftr-319	257	77	of	of	ADP
ftr-319	257	78	enforcement	enforcement	NOUN
ftr-319	257	79	jurisdiction	jurisdiction	NOUN
ftr-319	257	80	analyses.47	analyses.47	PROPN
ftr-319	257	81	two	two	NUM
ftr-319	257	82	cases	case	NOUN
ftr-319	257	83	generally	generally	ADV
ftr-319	257	84	form	form	VERB
ftr-319	257	85	the	the	DET
ftr-319	257	86	basis	basis	NOUN
ftr-319	257	87	for	for	ADP
ftr-319	257	88	such	such	ADJ
ftr-319	257	89	arguments	argument	NOUN
ftr-319	257	90	:	:	PUNCT
ftr-319	257	91	new	new	PROPN
ftr-319	257	92	york	york	PROPN
ftr-319	257	93	ex	ex	PROPN
ftr-319	257	94	rel	rel	PROPN
ftr-319	257	95	.	.	PUNCT
ftr-319	258	1	whitney	whitney	PROPN
ftr-319	258	2	v.	v.	PROPN
ftr-319	258	3	graves48	graves48	PROPN
ftr-319	258	4	and	and	CCONJ
ftr-319	258	5	international	international	PROPN
ftr-319	258	6	harvester	harvester	PROPN
ftr-319	258	7	co.	co.	PROPN
ftr-319	258	8	v.	v.	PROPN
ftr-319	258	9	wisconsin	wisconsin	PROPN
ftr-319	258	10	department	department	PROPN
ftr-319	258	11	of	of	ADP
ftr-319	258	12	taxation.49	taxation.49	PROPN
ftr-319	258	13	whitney	whitney	PROPN
ftr-319	258	14	involved	involve	VERB
ftr-319	258	15	a	a	DET
ftr-319	258	16	due	due	ADJ
ftr-319	258	17	process	process	NOUN
ftr-319	258	18	challenge	challenge	NOUN
ftr-319	258	19	to	to	ADP
ftr-319	258	20	the	the	DET
ftr-319	258	21	imposition	imposition	NOUN
ftr-319	258	22	of	of	ADP
ftr-319	258	23	new	new	PROPN
ftr-319	258	24	york	york	PROPN
ftr-319	258	25	state	state	PROPN
ftr-319	258	26	income	income	NOUN
ftr-319	258	27	tax	tax	NOUN
ftr-319	258	28	on	on	ADP
ftr-319	258	29	gains	gain	NOUN
ftr-319	258	30	received	receive	VERB
ftr-319	258	31	by	by	ADP
ftr-319	258	32	an	an	DET
ftr-319	258	33	out	out	ADJ
ftr-319	258	34	-	-	PUNCT
ftr-319	258	35	of	of	ADP
ftr-319	258	36	-	-	PUNCT
ftr-319	258	37	state	state	NOUN
ftr-319	258	38	taxpayer	taxpayer	NOUN
ftr-319	258	39	from	from	ADP
ftr-319	258	40	the	the	DET
ftr-319	258	41	sale	sale	NOUN
ftr-319	258	42	of	of	ADP
ftr-319	258	43	a	a	DET
ftr-319	258	44	fractional	fractional	ADJ
ftr-319	258	45	membership	membership	NOUN
ftr-319	258	46	on	on	ADP
ftr-319	258	47	the	the	DET
ftr-319	258	48	new	new	PROPN
ftr-319	258	49	york	york	PROPN
ftr-319	258	50	stock	stock	PROPN
ftr-319	258	51	exchange.50	exchange.50	PROPN
ftr-319	258	52	whitney	whitney	PROPN
ftr-319	258	53	’s	’s	PART
ftr-319	258	54	membership	membership	NOUN
ftr-319	258	55	on	on	ADP
ftr-319	258	56	the	the	DET
ftr-319	258	57	exchange	exchange	NOUN
ftr-319	258	58	gave	give	VERB
ftr-319	258	59	him	he	PRON
ftr-319	258	60	rights	right	NOUN
ftr-319	258	61	to	to	PART
ftr-319	258	62	trade	trade	VERB
ftr-319	258	63	on	on	ADP
ftr-319	258	64	the	the	DET
ftr-319	258	65	exchange	exchange	NOUN
ftr-319	258	66	and	and	CCONJ
ftr-319	258	67	access	access	NOUN
ftr-319	258	68	to	to	ADP
ftr-319	258	69	certain	certain	ADJ
ftr-319	258	70	other	other	ADJ
ftr-319	258	71	benefits	benefit	NOUN
ftr-319	258	72	,	,	PUNCT
ftr-319	258	73	including	include	VERB
ftr-319	258	74	an	an	DET
ftr-319	258	75	insurance	insurance	NOUN
ftr-319	258	76	fund	fund	NOUN
ftr-319	258	77	and	and	CCONJ
ftr-319	258	78	access	access	NOUN
ftr-319	258	79	to	to	ADP
ftr-319	258	80	reduced	reduced	ADJ
ftr-319	258	81	commissions	commission	NOUN
ftr-319	258	82	for	for	ADP
ftr-319	258	83	transactions	transaction	NOUN
ftr-319	258	84	undertaken	undertake	VERB
ftr-319	258	85	on	on	ADP
ftr-319	258	86	his	his	PRON
ftr-319	258	87	behalf.51	behalf.51	PROPN
ftr-319	258	88	whitney	whitney	NOUN
ftr-319	258	89	challenged	challenge	VERB
ftr-319	258	90	the	the	DET
ftr-319	258	91	imposition	imposition	NOUN
ftr-319	258	92	of	of	ADP
ftr-319	258	93	new	new	PROPN
ftr-319	258	94	york	york	PROPN
ftr-319	258	95	income	income	NOUN
ftr-319	258	96	tax	tax	NOUN
ftr-319	258	97	on	on	ADP
ftr-319	258	98	his	his	PRON
ftr-319	258	99	gains	gain	NOUN
ftr-319	258	100	from	from	ADP
ftr-319	258	101	the	the	DET
ftr-319	258	102	sale	sale	NOUN
ftr-319	258	103	of	of	ADP
ftr-319	258	104	his	his	PRON
ftr-319	258	105	fractional	fractional	ADJ
ftr-319	258	106	membership	membership	NOUN
ftr-319	258	107	as	as	ADP
ftr-319	258	108	a	a	DET
ftr-319	258	109	violation	violation	NOUN
ftr-319	258	110	of	of	ADP
ftr-319	258	111	the	the	DET
ftr-319	258	112	due	due	ADJ
ftr-319	258	113	process	process	NOUN
ftr-319	258	114	clause	clause	NOUN
ftr-319	258	115	,	,	PUNCT
ftr-319	258	116	arguing	argue	VERB
ftr-319	258	117	that	that	SCONJ
ftr-319	258	118	the	the	DET
ftr-319	258	119	membership	membership	NOUN
ftr-319	258	120	did	do	AUX
ftr-319	258	121	not	not	PART
ftr-319	258	122	have	have	VERB
ftr-319	258	123	a	a	DET
ftr-319	258	124	business	business	NOUN
ftr-319	258	125	situs	situs	PROPN
ftr-319	258	126	in	in	ADP
ftr-319	258	127	new	new	ADJ
ftr-319	258	128	york.52	york.52	NOUN
ftr-319	258	129	the	the	DET
ftr-319	258	130	supreme	supreme	PROPN
ftr-319	258	131	court	court	PROPN
ftr-319	258	132	evaluated	evaluate	VERB
ftr-319	258	133	the	the	DET
ftr-319	258	134	rights	right	NOUN
ftr-319	258	135	to	to	PART
ftr-319	258	136	which	which	PRON
ftr-319	258	137	whitney	whitney	PROPN
ftr-319	258	138	’s	’s	PART
ftr-319	258	139	membership	membership	NOUN
ftr-319	258	140	entitled	entitle	VERB
ftr-319	258	141	him	he	PRON
ftr-319	258	142	and	and	CCONJ
ftr-319	258	143	determined	determine	VERB
ftr-319	258	144	that	that	SCONJ
ftr-319	258	145	the	the	DET
ftr-319	258	146	very	very	ADJ
ftr-319	258	147	nature	nature	NOUN
ftr-319	258	148	of	of	ADP
ftr-319	258	149	the	the	DET
ftr-319	258	150	asset	asset	NOUN
ftr-319	258	151	was	be	AUX
ftr-319	258	152	that	that	SCONJ
ftr-319	258	153	it	it	PRON
ftr-319	258	154	was	be	AUX
ftr-319	258	155	“	"	PUNCT
ftr-319	258	156	localized	localize	VERB
ftr-319	258	157	”	"	PUNCT
ftr-319	258	158	at	at	ADP
ftr-319	258	159	the	the	DET
ftr-319	258	160	exchange.53	exchange.53	NOUN
ftr-319	258	161	the	the	DET
ftr-319	258	162	court	court	NOUN
ftr-319	258	163	noted	note	VERB
ftr-319	258	164	that	that	SCONJ
ftr-319	258	165	wherever	wherever	SCONJ
ftr-319	258	166	the	the	DET
ftr-319	258	167	45	45	NUM
ftr-319	258	168	.	.	PUNCT
ftr-319	259	1	this	this	PRON
ftr-319	259	2	is	be	AUX
ftr-319	259	3	not	not	PART
ftr-319	259	4	to	to	PART
ftr-319	259	5	say	say	VERB
ftr-319	259	6	that	that	SCONJ
ftr-319	259	7	the	the	DET
ftr-319	259	8	concept	concept	NOUN
ftr-319	259	9	of	of	ADP
ftr-319	259	10	economic	economic	ADJ
ftr-319	259	11	nexus	nexus	NOUN
ftr-319	259	12	does	do	AUX
ftr-319	259	13	not	not	PART
ftr-319	259	14	apply	apply	VERB
ftr-319	259	15	to	to	ADP
ftr-319	259	16	substantive	substantive	ADJ
ftr-319	259	17	jurisdiction	jurisdiction	NOUN
ftr-319	259	18	.	.	PUNCT
ftr-319	260	1	to	to	ADP
ftr-319	260	2	the	the	DET
ftr-319	260	3	contrary	contrary	NOUN
ftr-319	260	4	,	,	PUNCT
ftr-319	260	5	economic	economic	ADJ
ftr-319	260	6	nexus	nexus	NOUN
ftr-319	260	7	is	be	AUX
ftr-319	260	8	the	the	DET
ftr-319	260	9	heart	heart	NOUN
ftr-319	260	10	of	of	ADP
ftr-319	260	11	substantive	substantive	ADJ
ftr-319	260	12	jurisdiction	jurisdiction	NOUN
ftr-319	260	13	.	.	PUNCT
ftr-319	261	1	that	that	DET
ftr-319	261	2	inquiry	inquiry	NOUN
ftr-319	261	3	focuses	focus	VERB
ftr-319	261	4	solely	solely	ADV
ftr-319	261	5	on	on	ADP
ftr-319	261	6	the	the	DET
ftr-319	261	7	source	source	NOUN
ftr-319	261	8	of	of	ADP
ftr-319	261	9	income	income	NOUN
ftr-319	261	10	without	without	ADP
ftr-319	261	11	regard	regard	NOUN
ftr-319	261	12	for	for	ADP
ftr-319	261	13	presence	presence	NOUN
ftr-319	261	14	of	of	ADP
ftr-319	261	15	the	the	DET
ftr-319	261	16	income	income	NOUN
ftr-319	261	17	earner	earner	NOUN
ftr-319	261	18	.	.	PUNCT
ftr-319	262	1	economic	economic	ADJ
ftr-319	262	2	nexus	nexus	NOUN
ftr-319	262	3	for	for	ADP
ftr-319	262	4	purposes	purpose	NOUN
ftr-319	262	5	of	of	ADP
ftr-319	262	6	substantive	substantive	ADJ
ftr-319	262	7	jurisdiction	jurisdiction	NOUN
ftr-319	262	8	is	be	AUX
ftr-319	262	9	thus	thus	ADV
ftr-319	262	10	on	on	ADP
ftr-319	262	11	sound	sound	ADJ
ftr-319	262	12	footing	footing	NOUN
ftr-319	262	13	,	,	PUNCT
ftr-319	262	14	so	so	ADV
ftr-319	262	15	to	to	PART
ftr-319	262	16	speak	speak	VERB
ftr-319	262	17	.	.	PUNCT
ftr-319	263	1	the	the	DET
ftr-319	263	2	discussion	discussion	NOUN
ftr-319	263	3	in	in	ADP
ftr-319	263	4	this	this	DET
ftr-319	263	5	article	article	NOUN
ftr-319	263	6	therefore	therefore	ADV
ftr-319	263	7	discusses	discuss	VERB
ftr-319	263	8	economic	economic	ADJ
ftr-319	263	9	nexus	nexus	NOUN
ftr-319	263	10	in	in	ADP
ftr-319	263	11	the	the	DET
ftr-319	263	12	context	context	NOUN
ftr-319	263	13	of	of	ADP
ftr-319	263	14	enforcement	enforcement	NOUN
ftr-319	263	15	jurisdiction	jurisdiction	NOUN
ftr-319	263	16	and	and	CCONJ
ftr-319	263	17	complete	complete	ADJ
ftr-319	263	18	auto	auto	NOUN
ftr-319	263	19	’s	’s	PART
ftr-319	263	20	substantial	substantial	ADJ
ftr-319	263	21	nexus	nexus	NOUN
ftr-319	263	22	requirement	requirement	NOUN
ftr-319	263	23	.	.	PUNCT
ftr-319	264	1	46	46	NUM
ftr-319	264	2	.	.	PUNCT
ftr-319	265	1	see	see	PROPN
ftr-319	265	2	swain	swain	PROPN
ftr-319	265	3	,	,	PUNCT
ftr-319	265	4	a	a	DET
ftr-319	265	5	jurisprudential	jurisprudential	ADJ
ftr-319	265	6	and	and	CCONJ
ftr-319	265	7	policy	policy	NOUN
ftr-319	265	8	perspective	perspective	NOUN
ftr-319	265	9	,	,	PUNCT
ftr-319	265	10	supra	supra	PROPN
ftr-319	265	11	note	note	NOUN
ftr-319	265	12	7	7	NUM
ftr-319	265	13	,	,	PUNCT
ftr-319	265	14	at	at	ADP
ftr-319	265	15	328–29	328–29	NOUN
ftr-319	265	16	(	(	PUNCT
ftr-319	265	17	stating	state	VERB
ftr-319	265	18	that	that	SCONJ
ftr-319	265	19	“	"	PUNCT
ftr-319	265	20	the	the	DET
ftr-319	265	21	supreme	supreme	PROPN
ftr-319	265	22	court	court	PROPN
ftr-319	265	23	has	have	AUX
ftr-319	265	24	not	not	PART
ftr-319	265	25	directly	directly	ADV
ftr-319	265	26	answered	answer	VERB
ftr-319	265	27	the	the	DET
ftr-319	265	28	question	question	NOUN
ftr-319	265	29	of	of	ADP
ftr-319	265	30	whether	whether	SCONJ
ftr-319	265	31	mere	mere	ADJ
ftr-319	265	32	economic	economic	ADJ
ftr-319	265	33	presence	presence	NOUN
ftr-319	265	34	is	be	AUX
ftr-319	265	35	a	a	DET
ftr-319	265	36	sufficient	sufficient	ADJ
ftr-319	265	37	ground	ground	NOUN
ftr-319	265	38	for	for	SCONJ
ftr-319	265	39	a	a	DET
ftr-319	265	40	state	state	NOUN
ftr-319	265	41	to	to	PART
ftr-319	265	42	assert	assert	VERB
ftr-319	265	43	its	its	PRON
ftr-319	265	44	income	income	NOUN
ftr-319	265	45	tax	tax	NOUN
ftr-319	265	46	jurisdiction	jurisdiction	NOUN
ftr-319	265	47	”	"	PUNCT
ftr-319	265	48	)	)	PUNCT
ftr-319	265	49	.	.	PUNCT
ftr-319	266	1	state	state	NOUN
ftr-319	266	2	courts	court	NOUN
ftr-319	266	3	have	have	AUX
ftr-319	266	4	pointed	point	VERB
ftr-319	266	5	to	to	ADP
ftr-319	266	6	many	many	ADJ
ftr-319	266	7	supreme	supreme	PROPN
ftr-319	266	8	court	court	PROPN
ftr-319	266	9	decisions	decision	NOUN
ftr-319	266	10	to	to	PART
ftr-319	266	11	justify	justify	VERB
ftr-319	266	12	the	the	DET
ftr-319	266	13	adoption	adoption	NOUN
ftr-319	266	14	of	of	ADP
ftr-319	266	15	economic	economic	ADJ
ftr-319	266	16	nexus	nexus	NOUN
ftr-319	266	17	.	.	PUNCT
ftr-319	267	1	however	however	ADV
ftr-319	267	2	,	,	PUNCT
ftr-319	267	3	for	for	ADP
ftr-319	267	4	reasons	reason	NOUN
ftr-319	267	5	discussed	discuss	VERB
ftr-319	267	6	below	below	ADV
ftr-319	267	7	,	,	PUNCT
ftr-319	267	8	those	those	DET
ftr-319	267	9	decisions	decision	NOUN
ftr-319	267	10	are	be	AUX
ftr-319	267	11	less	less	ADJ
ftr-319	267	12	than	than	ADP
ftr-319	267	13	definitive	definitive	ADJ
ftr-319	267	14	with	with	ADP
ftr-319	267	15	respect	respect	NOUN
ftr-319	267	16	to	to	ADP
ftr-319	267	17	the	the	DET
ftr-319	267	18	scope	scope	NOUN
ftr-319	267	19	of	of	ADP
ftr-319	267	20	states	state	NOUN
ftr-319	267	21	’	'	PUNCT
ftr-319	267	22	enforcement	enforcement	NOUN
ftr-319	267	23	jurisdiction	jurisdiction	NOUN
ftr-319	267	24	.	.	PUNCT
ftr-319	268	1	47	47	NUM
ftr-319	268	2	.	.	PUNCT
ftr-319	269	1	see	see	VERB
ftr-319	269	2	,	,	PUNCT
ftr-319	269	3	e.g.	e.g.	ADV
ftr-319	269	4	,	,	PUNCT
ftr-319	269	5	kfc	kfc	PROPN
ftr-319	269	6	corp	corp	PROPN
ftr-319	269	7	.	.	PROPN
ftr-319	269	8	v.	v.	PROPN
ftr-319	269	9	iowa	iowa	PROPN
ftr-319	269	10	dep’t	dep’t	PROPN
ftr-319	269	11	of	of	ADP
ftr-319	269	12	rev	rev	PROPN
ftr-319	269	13	.	.	PROPN
ftr-319	269	14	,	,	PUNCT
ftr-319	269	15	792	792	NUM
ftr-319	269	16	n.w.2d	n.w.2d	NOUN
ftr-319	269	17	308	308	NUM
ftr-319	269	18	,	,	PUNCT
ftr-319	269	19	314	314	NUM
ftr-319	269	20	(	(	PUNCT
ftr-319	269	21	iowa	iowa	PROPN
ftr-319	269	22	2010	2010	NUM
ftr-319	269	23	)	)	PUNCT
ftr-319	269	24	;	;	PUNCT
ftr-319	269	25	kmart	kmart	PROPN
ftr-319	269	26	prop	prop	PROPN
ftr-319	269	27	.	.	PROPN
ftr-319	269	28	,	,	PUNCT
ftr-319	269	29	inc	inc	PROPN
ftr-319	269	30	.	.	PROPN
ftr-319	270	1	v.	v.	ADP
ftr-319	270	2	tax’n	tax’n	NUM
ftr-319	270	3	and	and	CCONJ
ftr-319	270	4	rev	rev	PROPN
ftr-319	270	5	.	.	PROPN
ftr-319	270	6	dep’t	dep’t	PROPN
ftr-319	270	7	of	of	ADP
ftr-319	270	8	n.m	n.m	PROPN
ftr-319	270	9	.	.	PROPN
ftr-319	270	10	,	,	PUNCT
ftr-319	270	11	131	131	NUM
ftr-319	270	12	p.3d	p.3d	NUM
ftr-319	270	13	27	27	NUM
ftr-319	270	14	,	,	PUNCT
ftr-319	270	15	36	36	NUM
ftr-319	270	16	(	(	PUNCT
ftr-319	270	17	n.m	n.m	PROPN
ftr-319	270	18	.	.	PROPN
ftr-319	271	1	ct	ct	PROPN
ftr-319	271	2	.	.	PUNCT
ftr-319	272	1	app	app	PROPN
ftr-319	272	2	.	.	PROPN
ftr-319	272	3	2001	2001	NUM
ftr-319	272	4	)	)	PUNCT
ftr-319	273	1	;	;	PUNCT
ftr-319	273	2	geoffrey	geoffrey	PROPN
ftr-319	273	3	,	,	PUNCT
ftr-319	273	4	inc	inc	PROPN
ftr-319	273	5	.	.	PROPN
ftr-319	274	1	v.	v.	PROPN
ftr-319	274	2	s.c	s.c	PROPN
ftr-319	274	3	.	.	PROPN
ftr-319	274	4	tax	tax	PROPN
ftr-319	274	5	comm’n	comm’n	NOUN
ftr-319	274	6	,	,	PUNCT
ftr-319	274	7	437	437	NUM
ftr-319	274	8	s.e.2d	s.e.2d	NOUN
ftr-319	274	9	13	13	NUM
ftr-319	274	10	,	,	PUNCT
ftr-319	274	11	23	23	NUM
ftr-319	274	12	(	(	PUNCT
ftr-319	274	13	s.c	s.c	PROPN
ftr-319	274	14	.	.	PROPN
ftr-319	274	15	1993	1993	NUM
ftr-319	274	16	)	)	PUNCT
ftr-319	274	17	.	.	PUNCT
ftr-319	275	1	48	48	NUM
ftr-319	275	2	.	.	X
ftr-319	275	3	299	299	NUM
ftr-319	275	4	u.s	u.s	PROPN
ftr-319	275	5	.	.	PROPN
ftr-319	275	6	366	366	NUM
ftr-319	275	7	(	(	PUNCT
ftr-319	275	8	1937	1937	NUM
ftr-319	275	9	)	)	PUNCT
ftr-319	275	10	.	.	PUNCT
ftr-319	276	1	49	49	NUM
ftr-319	276	2	.	.	PUNCT
ftr-319	277	1	322	322	NUM
ftr-319	277	2	u.s	u.s	PROPN
ftr-319	277	3	.	.	PROPN
ftr-319	277	4	435	435	NUM
ftr-319	277	5	(	(	PUNCT
ftr-319	277	6	1944	1944	NUM
ftr-319	277	7	)	)	PUNCT
ftr-319	277	8	.	.	PUNCT
ftr-319	278	1	50	50	NUM
ftr-319	278	2	.	.	X
ftr-319	278	3	whitney	whitney	PROPN
ftr-319	278	4	,	,	PUNCT
ftr-319	278	5	299	299	NUM
ftr-319	278	6	u.s	u.s	PROPN
ftr-319	278	7	.	.	PROPN
ftr-319	278	8	at	at	ADP
ftr-319	278	9	367	367	NUM
ftr-319	278	10	.	.	PUNCT
ftr-319	279	1	51	51	NUM
ftr-319	279	2	.	.	PUNCT
ftr-319	280	1	i	i	PRON
ftr-319	280	2	d.	d.	PROPN
ftr-319	280	3	at	at	ADP
ftr-319	280	4	370–71	370–71	PROPN
ftr-319	280	5	.	.	PUNCT
ftr-319	281	1	52	52	NUM
ftr-319	281	2	.	.	PUNCT
ftr-319	282	1	i	i	PRON
ftr-319	282	2	d.	d.	PROPN
ftr-319	282	3	53	53	NUM
ftr-319	282	4	.	.	PUNCT
ftr-319	283	1	i	i	PRON
ftr-319	283	2	d.	d.	PROPN
ftr-319	283	3	at	at	ADP
ftr-319	283	4	372–73	372–73	PROPN
ftr-319	283	5	.	.	PUNCT
ftr-319	284	1	2012	2012	NUM
ftr-319	284	2	]	]	X
ftr-319	284	3	economic	economic	ADJ
ftr-319	284	4	nexus	nexus	NOUN
ftr-319	284	5	169	169	NUM
ftr-319	284	6	owner	owner	NOUN
ftr-319	284	7	of	of	ADP
ftr-319	284	8	a	a	DET
ftr-319	284	9	membership	membership	NOUN
ftr-319	284	10	right	right	NOUN
ftr-319	284	11	resides	reside	VERB
ftr-319	284	12	,	,	PUNCT
ftr-319	284	13	“	"	PUNCT
ftr-319	284	14	he	he	PRON
ftr-319	284	15	must	must	AUX
ftr-319	284	16	go	go	VERB
ftr-319	284	17	to	to	ADP
ftr-319	284	18	the	the	DET
ftr-319	284	19	exchange	exchange	NOUN
ftr-319	284	20	to	to	PART
ftr-319	284	21	exercise	exercise	VERB
ftr-319	284	22	his	his	PRON
ftr-319	284	23	privilege	privilege	NOUN
ftr-319	284	24	to	to	PART
ftr-319	284	25	trade	trade	VERB
ftr-319	284	26	upon	upon	SCONJ
ftr-319	284	27	its	its	PRON
ftr-319	284	28	floor	floor	NOUN
ftr-319	284	29	.	.	PUNCT
ftr-319	285	1	”54	”54	VERB
ftr-319	285	2	in	in	ADP
ftr-319	285	3	turn	turn	NOUN
ftr-319	285	4	,	,	PUNCT
ftr-319	285	5	the	the	DET
ftr-319	285	6	court	court	NOUN
ftr-319	285	7	held	hold	VERB
ftr-319	285	8	that	that	SCONJ
ftr-319	285	9	“	"	PUNCT
ftr-319	285	10	the	the	DET
ftr-319	285	11	dominant	dominant	ADJ
ftr-319	285	12	attribute	attribute	NOUN
ftr-319	285	13	of	of	ADP
ftr-319	285	14	relator	relator	NOUN
ftr-319	285	15	’s	’s	PART
ftr-319	285	16	membership	membership	NOUN
ftr-319	285	17	in	in	ADP
ftr-319	285	18	the	the	DET
ftr-319	285	19	new	new	PROPN
ftr-319	285	20	york	york	PROPN
ftr-319	285	21	stock	stock	PROPN
ftr-319	285	22	exchange	exchange	PROPN
ftr-319	285	23	so	so	SCONJ
ftr-319	285	24	links	link	VERB
ftr-319	285	25	it	it	PRON
ftr-319	285	26	to	to	ADP
ftr-319	285	27	the	the	DET
ftr-319	285	28	situs	situs	PROPN
ftr-319	285	29	of	of	ADP
ftr-319	285	30	the	the	DET
ftr-319	285	31	exchange	exchange	NOUN
ftr-319	285	32	as	as	SCONJ
ftr-319	285	33	to	to	PART
ftr-319	285	34	localize	localize	VERB
ftr-319	285	35	it	it	PRON
ftr-319	285	36	at	at	ADP
ftr-319	285	37	that	that	DET
ftr-319	285	38	place	place	NOUN
ftr-319	285	39	and	and	CCONJ
ftr-319	285	40	hence	hence	ADV
ftr-319	285	41	bring	bring	VERB
ftr-319	285	42	it	it	PRON
ftr-319	285	43	within	within	ADP
ftr-319	285	44	the	the	DET
ftr-319	285	45	taxing	tax	VERB
ftr-319	285	46	power	power	NOUN
ftr-319	285	47	of	of	ADP
ftr-319	285	48	new	new	PROPN
ftr-319	285	49	york	york	PROPN
ftr-319	285	50	.	.	PUNCT
ftr-319	286	1	”55	”55	PROPN
ftr-319	286	2	whitney	whitney	PROPN
ftr-319	286	3	arguably	arguably	ADV
ftr-319	286	4	provides	provide	VERB
ftr-319	286	5	support	support	NOUN
ftr-319	286	6	for	for	ADP
ftr-319	286	7	an	an	DET
ftr-319	286	8	economic	economic	ADJ
ftr-319	286	9	nexus	nexus	NOUN
ftr-319	286	10	standard	standard	NOUN
ftr-319	286	11	under	under	ADP
ftr-319	286	12	the	the	DET
ftr-319	286	13	commerce	commerce	NOUN
ftr-319	286	14	clause.56	clause.56	NOUN
ftr-319	286	15	first	first	ADV
ftr-319	286	16	,	,	PUNCT
ftr-319	286	17	the	the	DET
ftr-319	286	18	court	court	NOUN
ftr-319	286	19	upheld	uphold	VERB
ftr-319	286	20	the	the	DET
ftr-319	286	21	new	new	PROPN
ftr-319	286	22	york	york	PROPN
ftr-319	286	23	income	income	PROPN
ftr-319	286	24	tax	tax	NOUN
ftr-319	286	25	based	base	VERB
ftr-319	286	26	solely	solely	ADV
ftr-319	286	27	on	on	ADP
ftr-319	286	28	its	its	PRON
ftr-319	286	29	analysis	analysis	NOUN
ftr-319	286	30	of	of	ADP
ftr-319	286	31	the	the	DET
ftr-319	286	32	business	business	NOUN
ftr-319	286	33	situs	situs	PROPN
ftr-319	286	34	of	of	ADP
ftr-319	286	35	whitney	whitney	PROPN
ftr-319	286	36	’s	’s	PART
ftr-319	286	37	intangible	intangible	ADJ
ftr-319	286	38	asset	asset	NOUN
ftr-319	286	39	.	.	PUNCT
ftr-319	287	1	that	that	SCONJ
ftr-319	287	2	analysis	analysis	NOUN
ftr-319	287	3	rings	ring	NOUN
ftr-319	287	4	of	of	ADP
ftr-319	287	5	an	an	DET
ftr-319	287	6	economic	economic	ADJ
ftr-319	287	7	nexus	nexus	NOUN
ftr-319	287	8	—	—	PUNCT
ftr-319	287	9	rather	rather	ADV
ftr-319	287	10	than	than	ADP
ftr-319	287	11	a	a	DET
ftr-319	287	12	physical	physical	ADJ
ftr-319	287	13	presence	presence	NOUN
ftr-319	287	14	—	—	PUNCT
ftr-319	287	15	analysis	analysis	NOUN
ftr-319	287	16	.	.	PUNCT
ftr-319	288	1	further	far	ADV
ftr-319	288	2	,	,	PUNCT
ftr-319	288	3	although	although	SCONJ
ftr-319	288	4	whitney	whitney	PROPN
ftr-319	288	5	involved	involve	VERB
ftr-319	288	6	a	a	DET
ftr-319	288	7	due	due	ADJ
ftr-319	288	8	process	process	NOUN
ftr-319	288	9	challenge	challenge	NOUN
ftr-319	288	10	,	,	PUNCT
ftr-319	288	11	the	the	DET
ftr-319	288	12	court	court	NOUN
ftr-319	288	13	’s	’s	PART
ftr-319	288	14	due	due	ADJ
ftr-319	288	15	process	process	NOUN
ftr-319	288	16	standard	standard	NOUN
ftr-319	288	17	for	for	ADP
ftr-319	288	18	purposes	purpose	NOUN
ftr-319	288	19	of	of	ADP
ftr-319	288	20	state	state	NOUN
ftr-319	288	21	taxation	taxation	NOUN
ftr-319	288	22	had	have	AUX
ftr-319	288	23	not	not	PART
ftr-319	288	24	yet	yet	ADV
ftr-319	288	25	been	be	AUX
ftr-319	288	26	lowered	lower	VERB
ftr-319	288	27	pursuant	pursuant	ADV
ftr-319	288	28	to	to	ADP
ftr-319	288	29	quill.57	quill.57	PROPN
ftr-319	288	30	whitney	whitney	PROPN
ftr-319	288	31	may	may	AUX
ftr-319	288	32	therefore	therefore	ADV
ftr-319	288	33	signal	signal	VERB
ftr-319	288	34	how	how	SCONJ
ftr-319	288	35	the	the	DET
ftr-319	288	36	court	court	NOUN
ftr-319	288	37	would	would	AUX
ftr-319	288	38	analyze	analyze	VERB
ftr-319	288	39	an	an	DET
ftr-319	288	40	economic	economic	ADJ
ftr-319	288	41	nexus	nexus	NOUN
ftr-319	288	42	dispute	dispute	NOUN
ftr-319	288	43	today	today	NOUN
ftr-319	288	44	.	.	PUNCT
ftr-319	289	1	despite	despite	SCONJ
ftr-319	289	2	the	the	DET
ftr-319	289	3	foregoing	foregoing	NOUN
ftr-319	289	4	,	,	PUNCT
ftr-319	289	5	whitney	whitney	PROPN
ftr-319	289	6	falls	fall	VERB
ftr-319	289	7	short	short	ADV
ftr-319	289	8	of	of	ADP
ftr-319	289	9	being	be	AUX
ftr-319	289	10	dispositive	dispositive	ADJ
ftr-319	289	11	on	on	ADP
ftr-319	289	12	the	the	DET
ftr-319	289	13	economic	economic	ADJ
ftr-319	289	14	nexus	nexus	NOUN
ftr-319	289	15	inquiry	inquiry	NOUN
ftr-319	289	16	for	for	ADP
ftr-319	289	17	many	many	ADJ
ftr-319	289	18	reasons	reason	NOUN
ftr-319	289	19	.	.	PUNCT
ftr-319	290	1	first	first	ADV
ftr-319	290	2	,	,	PUNCT
ftr-319	290	3	the	the	DET
ftr-319	290	4	decision	decision	NOUN
ftr-319	290	5	’s	’s	PART
ftr-319	290	6	singular	singular	ADJ
ftr-319	290	7	focus	focus	NOUN
ftr-319	290	8	on	on	ADP
ftr-319	290	9	the	the	DET
ftr-319	290	10	presence	presence	NOUN
ftr-319	290	11	of	of	ADP
ftr-319	290	12	an	an	DET
ftr-319	290	13	asset	asset	NOUN
ftr-319	290	14	in	in	ADP
ftr-319	290	15	the	the	DET
ftr-319	290	16	state	state	NOUN
ftr-319	290	17	suggests	suggest	VERB
ftr-319	290	18	that	that	SCONJ
ftr-319	290	19	the	the	DET
ftr-319	290	20	court	court	NOUN
ftr-319	290	21	may	may	AUX
ftr-319	290	22	have	have	AUX
ftr-319	290	23	been	be	AUX
ftr-319	290	24	focused	focus	VERB
ftr-319	290	25	on	on	ADP
ftr-319	290	26	a	a	DET
ftr-319	290	27	quasi	quasi	NOUN
ftr-319	290	28	in	in	ADP
ftr-319	290	29	rem	rem	NOUN
ftr-319	290	30	jurisdiction	jurisdiction	NOUN
ftr-319	290	31	theory,58	theory,58	NOUN
ftr-319	290	32	which	which	PRON
ftr-319	290	33	the	the	DET
ftr-319	290	34	court	court	NOUN
ftr-319	290	35	later	later	ADV
ftr-319	290	36	rejected.59	rejected.59	PROPN
ftr-319	290	37	second	second	ADV
ftr-319	290	38	,	,	PUNCT
ftr-319	290	39	the	the	DET
ftr-319	290	40	court	court	NOUN
ftr-319	290	41	’s	’s	PART
ftr-319	290	42	focus	focus	NOUN
ftr-319	290	43	on	on	ADP
ftr-319	290	44	a	a	DET
ftr-319	290	45	business	business	NOUN
ftr-319	290	46	situs	situs	NOUN
ftr-319	290	47	analysis	analysis	NOUN
ftr-319	290	48	may	may	AUX
ftr-319	290	49	indicate	indicate	VERB
ftr-319	290	50	that	that	SCONJ
ftr-319	290	51	,	,	PUNCT
ftr-319	290	52	even	even	ADV
ftr-319	290	53	if	if	SCONJ
ftr-319	290	54	economic	economic	ADJ
ftr-319	290	55	nexus	nexus	NOUN
ftr-319	290	56	is	be	AUX
ftr-319	290	57	accepted	accept	VERB
ftr-319	290	58	,	,	PUNCT
ftr-319	290	59	it	it	PRON
ftr-319	290	60	is	be	AUX
ftr-319	290	61	bound	bind	VERB
ftr-319	290	62	by	by	ADP
ftr-319	290	63	businesssitus	businesssitus	NOUN
ftr-319	290	64	analyses.60	analyses.60	PROPN
ftr-319	290	65	third	third	NOUN
ftr-319	290	66	,	,	PUNCT
ftr-319	290	67	whitney	whitney	PROPN
ftr-319	290	68	’s	’s	PART
ftr-319	290	69	membership	membership	NOUN
ftr-319	290	70	in	in	ADP
ftr-319	290	71	the	the	DET
ftr-319	290	72	new	new	PROPN
ftr-319	290	73	york	york	PROPN
ftr-319	290	74	stock	stock	PROPN
ftr-319	290	75	exchange	exchange	NOUN
ftr-319	290	76	could	could	AUX
ftr-319	290	77	be	be	AUX
ftr-319	290	78	likened	liken	VERB
ftr-319	290	79	to	to	ADP
ftr-319	290	80	an	an	DET
ftr-319	290	81	interest	interest	NOUN
ftr-319	290	82	in	in	ADP
ftr-319	290	83	a	a	DET
ftr-319	290	84	pass	pass	VERB
ftr-319	290	85	-	-	PUNCT
ftr-319	290	86	through	through	ADP
ftr-319	290	87	entity	entity	NOUN
ftr-319	290	88	,	,	PUNCT
ftr-319	290	89	which	which	PRON
ftr-319	290	90	can	can	AUX
ftr-319	290	91	generate	generate	VERB
ftr-319	290	92	a	a	DET
ftr-319	290	93	physical	physical	ADJ
ftr-319	290	94	presence	presence	NOUN
ftr-319	290	95	for	for	ADP
ftr-319	290	96	its	its	PRON
ftr-319	290	97	owners	owner	NOUN
ftr-319	290	98	where	where	SCONJ
ftr-319	290	99	the	the	DET
ftr-319	290	100	entity	entity	NOUN
ftr-319	290	101	operates.61	operates.61	NOUN
ftr-319	290	102	fourth	fourth	ADV
ftr-319	290	103	,	,	PUNCT
ftr-319	290	104	despite	despite	SCONJ
ftr-319	290	105	the	the	DET
ftr-319	290	106	recognition	recognition	NOUN
ftr-319	290	107	above	above	ADP
ftr-319	290	108	—	—	PUNCT
ftr-319	290	109	that	that	SCONJ
ftr-319	290	110	then	then	ADV
ftr-319	290	111	-	-	PUNCT
ftr-319	290	112	current	current	ADJ
ftr-319	290	113	due	due	ADJ
ftr-319	290	114	process	process	NOUN
ftr-319	290	115	analysis	analysis	NOUN
ftr-319	290	116	was	be	AUX
ftr-319	290	117	similar	similar	ADJ
ftr-319	290	118	to	to	ADP
ftr-319	290	119	present	present	ADJ
ftr-319	290	120	-	-	PUNCT
ftr-319	290	121	day	day	NOUN
ftr-319	290	122	commerce	commerce	NOUN
ftr-319	290	123	clause	clause	NOUN
ftr-319	290	124	analysis	analysis	NOUN
ftr-319	290	125	—	—	PUNCT
ftr-319	290	126	the	the	DET
ftr-319	290	127	decision	decision	NOUN
ftr-319	290	128	was	be	AUX
ftr-319	290	129	a	a	DET
ftr-319	290	130	due	due	ADJ
ftr-319	290	131	process	process	NOUN
ftr-319	290	132	decision	decision	NOUN
ftr-319	290	133	.	.	PUNCT
ftr-319	291	1	applying	apply	VERB
ftr-319	291	2	whitney	whitney	NOUN
ftr-319	291	3	for	for	ADP
ftr-319	291	4	commerce	commerce	PROPN
ftr-319	291	5	54	54	NUM
ftr-319	291	6	.	.	PUNCT
ftr-319	292	1	i	i	PRON
ftr-319	292	2	d.	d.	PROPN
ftr-319	292	3	55	55	NUM
ftr-319	292	4	.	.	PUNCT
ftr-319	293	1	whitney	whitney	PROPN
ftr-319	293	2	,	,	PUNCT
ftr-319	293	3	299	299	NUM
ftr-319	293	4	u.s	u.s	PROPN
ftr-319	293	5	.	.	PROPN
ftr-319	293	6	at	at	ADP
ftr-319	293	7	372–73	372–73	PROPN
ftr-319	293	8	.	.	PROPN
ftr-319	294	1	56	56	NUM
ftr-319	294	2	.	.	X
ftr-319	295	1	for	for	ADP
ftr-319	295	2	a	a	DET
ftr-319	295	3	discussion	discussion	NOUN
ftr-319	295	4	of	of	ADP
ftr-319	295	5	those	those	DET
ftr-319	295	6	arguments	argument	NOUN
ftr-319	295	7	,	,	PUNCT
ftr-319	295	8	see	see	VERB
ftr-319	295	9	swain	swain	PROPN
ftr-319	295	10	,	,	PUNCT
ftr-319	295	11	a	a	DET
ftr-319	295	12	jurisprudential	jurisprudential	ADJ
ftr-319	295	13	and	and	CCONJ
ftr-319	295	14	policy	policy	NOUN
ftr-319	295	15	perspective	perspective	NOUN
ftr-319	295	16	,	,	PUNCT
ftr-319	295	17	supra	supra	PROPN
ftr-319	295	18	note	note	NOUN
ftr-319	295	19	7	7	NUM
ftr-319	295	20	,	,	PUNCT
ftr-319	295	21	at	at	ADP
ftr-319	295	22	347–49	347–49	PROPN
ftr-319	295	23	.	.	PUNCT
ftr-319	296	1	57	57	NUM
ftr-319	296	2	.	.	PUNCT
ftr-319	297	1	see	see	VERB
ftr-319	297	2	supra	supra	PROPN
ftr-319	297	3	notes	note	NOUN
ftr-319	297	4	26–29	26–29	NOUN
ftr-319	297	5	and	and	CCONJ
ftr-319	297	6	accompanying	accompany	VERB
ftr-319	297	7	text	text	NOUN
ftr-319	297	8	;	;	PUNCT
ftr-319	297	9	see	see	VERB
ftr-319	297	10	also	also	ADV
ftr-319	297	11	swain	swain	PROPN
ftr-319	297	12	,	,	PUNCT
ftr-319	297	13	a	a	DET
ftr-319	297	14	jurisprudential	jurisprudential	ADJ
ftr-319	297	15	and	and	CCONJ
ftr-319	297	16	policy	policy	NOUN
ftr-319	297	17	perspective	perspective	NOUN
ftr-319	297	18	,	,	PUNCT
ftr-319	297	19	supra	supra	PROPN
ftr-319	297	20	note	note	NOUN
ftr-319	297	21	7	7	NUM
ftr-319	297	22	,	,	PUNCT
ftr-319	297	23	at	at	ADP
ftr-319	297	24	347–49	347–49	PROPN
ftr-319	297	25	(	(	PUNCT
ftr-319	297	26	discussing	discuss	VERB
ftr-319	297	27	how	how	SCONJ
ftr-319	297	28	whitney	whitney	NOUN
ftr-319	297	29	could	could	AUX
ftr-319	297	30	be	be	AUX
ftr-319	297	31	instructive	instructive	ADJ
ftr-319	297	32	on	on	ADP
ftr-319	297	33	this	this	DET
ftr-319	297	34	point	point	NOUN
ftr-319	297	35	)	)	PUNCT
ftr-319	297	36	.	.	PUNCT
ftr-319	298	1	58	58	NUM
ftr-319	298	2	.	.	PUNCT
ftr-319	299	1	quasi	quasi	PROPN
ftr-319	299	2	in	in	ADP
ftr-319	299	3	rem	rem	PUNCT
ftr-319	299	4	jurisdiction	jurisdiction	NOUN
ftr-319	299	5	refers	refer	VERB
ftr-319	299	6	to	to	ADP
ftr-319	299	7	a	a	DET
ftr-319	299	8	state	state	NOUN
ftr-319	299	9	’s	’s	PART
ftr-319	299	10	jurisdiction	jurisdiction	NOUN
ftr-319	299	11	over	over	ADP
ftr-319	299	12	a	a	DET
ftr-319	299	13	person	person	NOUN
ftr-319	299	14	’s	’s	PART
ftr-319	299	15	property	property	NOUN
ftr-319	299	16	that	that	PRON
ftr-319	299	17	is	be	AUX
ftr-319	299	18	located	locate	VERB
ftr-319	299	19	in	in	ADP
ftr-319	299	20	the	the	DET
ftr-319	299	21	state	state	NOUN
ftr-319	299	22	.	.	PUNCT
ftr-319	300	1	see	see	VERB
ftr-319	300	2	black	black	PROPN
ftr-319	300	3	’s	’s	PART
ftr-319	300	4	law	law	NOUN
ftr-319	300	5	dictionary	dictionary	NOUN
ftr-319	300	6	689	689	NUM
ftr-319	300	7	(	(	PUNCT
ftr-319	300	8	7th	7th	ADJ
ftr-319	300	9	ed	ed	NOUN
ftr-319	300	10	.	.	PROPN
ftr-319	300	11	2000	2000	NUM
ftr-319	300	12	)	)	PUNCT
ftr-319	300	13	.	.	PUNCT
ftr-319	301	1	59	59	NUM
ftr-319	301	2	.	.	PUNCT
ftr-319	302	1	shaffer	shaffer	NOUN
ftr-319	302	2	v.	v.	ADP
ftr-319	302	3	heitner	heitner	NOUN
ftr-319	302	4	,	,	PUNCT
ftr-319	302	5	433	433	NUM
ftr-319	302	6	u.s	u.s	PROPN
ftr-319	302	7	.	.	PROPN
ftr-319	302	8	186	186	NUM
ftr-319	302	9	,	,	PUNCT
ftr-319	302	10	207–12	207–12	NUM
ftr-319	302	11	(	(	PUNCT
ftr-319	302	12	1977	1977	NUM
ftr-319	302	13	)	)	PUNCT
ftr-319	302	14	;	;	PUNCT
ftr-319	302	15	swain	swain	PROPN
ftr-319	302	16	,	,	PUNCT
ftr-319	302	17	a	a	DET
ftr-319	302	18	jurisprudential	jurisprudential	ADJ
ftr-319	302	19	and	and	CCONJ
ftr-319	302	20	policy	policy	NOUN
ftr-319	302	21	perspective	perspective	NOUN
ftr-319	302	22	,	,	PUNCT
ftr-319	302	23	supra	supra	PROPN
ftr-319	302	24	note	note	NOUN
ftr-319	302	25	7	7	NUM
ftr-319	302	26	,	,	PUNCT
ftr-319	302	27	at	at	ADP
ftr-319	302	28	347–48	347–48	NUM
ftr-319	302	29	.	.	PUNCT
ftr-319	302	30	60	60	NUM
ftr-319	302	31	.	.	PUNCT
ftr-319	303	1	swain	swain	PROPN
ftr-319	303	2	,	,	PUNCT
ftr-319	303	3	a	a	DET
ftr-319	303	4	jurisprudential	jurisprudential	ADJ
ftr-319	303	5	and	and	CCONJ
ftr-319	303	6	policy	policy	NOUN
ftr-319	303	7	perspective	perspective	NOUN
ftr-319	303	8	,	,	PUNCT
ftr-319	303	9	supra	supra	PROPN
ftr-319	303	10	note	note	NOUN
ftr-319	303	11	7	7	NUM
ftr-319	303	12	,	,	PUNCT
ftr-319	303	13	at	at	ADP
ftr-319	303	14	348	348	NUM
ftr-319	303	15	.	.	PUNCT
ftr-319	303	16	61	61	NUM
ftr-319	303	17	.	.	PUNCT
ftr-319	304	1	i	i	PRON
ftr-319	304	2	d.	d.	PROPN
ftr-319	304	3	;	;	PUNCT
ftr-319	304	4	see	see	VERB
ftr-319	304	5	also	also	ADV
ftr-319	304	6	borden	borden	PROPN
ftr-319	304	7	chems	chem	NOUN
ftr-319	304	8	.	.	PUNCT
ftr-319	305	1	&	&	CCONJ
ftr-319	305	2	plastics	plastic	NOUN
ftr-319	305	3	,	,	PUNCT
ftr-319	305	4	l.p	l.p	PROPN
ftr-319	305	5	.	.	PROPN
ftr-319	306	1	v.	v.	PROPN
ftr-319	306	2	zehnder	zehnder	PROPN
ftr-319	306	3	,	,	PUNCT
ftr-319	306	4	726	726	NUM
ftr-319	306	5	n.e.2d	n.e.2d	NOUN
ftr-319	306	6	73	73	NUM
ftr-319	306	7	,	,	PUNCT
ftr-319	306	8	81	81	NUM
ftr-319	306	9	(	(	PUNCT
ftr-319	306	10	ill	ill	PROPN
ftr-319	306	11	.	.	PUNCT
ftr-319	306	12	app	app	PROPN
ftr-319	306	13	.	.	PUNCT
ftr-319	307	1	ct	ct	PROPN
ftr-319	307	2	.	.	PROPN
ftr-319	307	3	2000	2000	NUM
ftr-319	307	4	)	)	PUNCT
ftr-319	307	5	(	(	PUNCT
ftr-319	307	6	“	"	PUNCT
ftr-319	307	7	certainly	certainly	ADV
ftr-319	307	8	,	,	PUNCT
ftr-319	307	9	the	the	DET
ftr-319	307	10	physical	physical	ADJ
ftr-319	307	11	presence	presence	NOUN
ftr-319	307	12	in	in	ADP
ftr-319	307	13	the	the	DET
ftr-319	307	14	taxing	tax	VERB
ftr-319	307	15	state	state	NOUN
ftr-319	307	16	of	of	ADP
ftr-319	307	17	the	the	DET
ftr-319	307	18	partnership	partnership	NOUN
ftr-319	307	19	that	that	PRON
ftr-319	307	20	generates	generate	VERB
ftr-319	307	21	the	the	DET
ftr-319	307	22	income	income	NOUN
ftr-319	307	23	suffices	suffice	NOUN
ftr-319	307	24	as	as	ADP
ftr-319	307	25	a	a	DET
ftr-319	307	26	physical	physical	ADJ
ftr-319	307	27	presence	presence	NOUN
ftr-319	307	28	of	of	ADP
ftr-319	307	29	the	the	DET
ftr-319	307	30	nonresident	nonresident	ADJ
ftr-319	307	31	partner	partner	NOUN
ftr-319	307	32	in	in	ADP
ftr-319	307	33	the	the	DET
ftr-319	307	34	state	state	NOUN
ftr-319	307	35	.	.	PUNCT
ftr-319	307	36	”	"	PUNCT
ftr-319	307	37	)	)	PUNCT
ftr-319	307	38	.	.	PUNCT
ftr-319	308	1	170	170	NUM
ftr-319	308	2	florida	florida	PROPN
ftr-319	308	3	tax	tax	NOUN
ftr-319	308	4	review	review	NOUN
ftr-319	308	5	[	[	X
ftr-319	308	6	vol	vol	NOUN
ftr-319	308	7	.	.	PUNCT
ftr-319	309	1	13:4	13:4	NUM
ftr-319	309	2	clause	clause	NOUN
ftr-319	309	3	purposes	purpose	NOUN
ftr-319	309	4	can	can	AUX
ftr-319	309	5	be	be	AUX
ftr-319	309	6	problematic	problematic	ADJ
ftr-319	309	7	to	to	ADP
ftr-319	309	8	the	the	DET
ftr-319	309	9	extent	extent	NOUN
ftr-319	309	10	that	that	SCONJ
ftr-319	309	11	the	the	DET
ftr-319	309	12	due	due	ADJ
ftr-319	309	13	process	process	NOUN
ftr-319	309	14	and	and	CCONJ
ftr-319	309	15	commerce	commerce	NOUN
ftr-319	309	16	clauses	clause	NOUN
ftr-319	309	17	are	be	AUX
ftr-319	309	18	focused	focus	VERB
ftr-319	309	19	on	on	ADP
ftr-319	309	20	different	different	ADJ
ftr-319	309	21	concerns.62	concerns.62	NOUN
ftr-319	309	22	finally	finally	ADV
ftr-319	309	23	,	,	PUNCT
ftr-319	309	24	whitney	whitney	PROPN
ftr-319	309	25	could	could	AUX
ftr-319	309	26	have	have	AUX
ftr-319	309	27	been	be	AUX
ftr-319	309	28	decided	decide	VERB
ftr-319	309	29	on	on	ADP
ftr-319	309	30	physical	physical	ADJ
ftr-319	309	31	presence	presence	NOUN
ftr-319	309	32	grounds	ground	NOUN
ftr-319	309	33	.	.	PUNCT
ftr-319	310	1	the	the	DET
ftr-319	310	2	court	court	NOUN
ftr-319	310	3	has	have	AUX
ftr-319	310	4	repeatedly	repeatedly	ADV
ftr-319	310	5	recognized	recognize	VERB
ftr-319	310	6	that	that	SCONJ
ftr-319	310	7	the	the	DET
ftr-319	310	8	physical	physical	ADJ
ftr-319	310	9	presence	presence	NOUN
ftr-319	310	10	of	of	ADP
ftr-319	310	11	a	a	DET
ftr-319	310	12	taxpayer	taxpayer	NOUN
ftr-319	310	13	’s	’s	PART
ftr-319	310	14	agents	agent	NOUN
ftr-319	310	15	can	can	AUX
ftr-319	310	16	be	be	AUX
ftr-319	310	17	attributed	attribute	VERB
ftr-319	310	18	to	to	ADP
ftr-319	310	19	the	the	DET
ftr-319	310	20	taxpayer	taxpayer	NOUN
ftr-319	310	21	so	so	ADV
ftr-319	310	22	long	long	ADV
ftr-319	310	23	as	as	SCONJ
ftr-319	310	24	the	the	DET
ftr-319	310	25	activities	activity	NOUN
ftr-319	310	26	of	of	ADP
ftr-319	310	27	the	the	DET
ftr-319	310	28	agents	agent	NOUN
ftr-319	310	29	are	be	AUX
ftr-319	310	30	“	"	PUNCT
ftr-319	310	31	significantly	significantly	ADV
ftr-319	310	32	associated	associate	VERB
ftr-319	310	33	with	with	ADP
ftr-319	310	34	the	the	DET
ftr-319	310	35	taxpayer	taxpayer	NOUN
ftr-319	310	36	’s	’s	PART
ftr-319	310	37	ability	ability	NOUN
ftr-319	310	38	to	to	PART
ftr-319	310	39	establish	establish	VERB
ftr-319	310	40	and	and	CCONJ
ftr-319	310	41	maintain	maintain	VERB
ftr-319	310	42	a	a	DET
ftr-319	310	43	market	market	NOUN
ftr-319	310	44	”	"	PUNCT
ftr-319	310	45	in	in	ADP
ftr-319	310	46	the	the	DET
ftr-319	310	47	taxing	tax	VERB
ftr-319	310	48	state.63	state.63	PROPN
ftr-319	310	49	in	in	ADP
ftr-319	310	50	whitney	whitney	PROPN
ftr-319	310	51	,	,	PUNCT
ftr-319	310	52	the	the	DET
ftr-319	310	53	court	court	NOUN
ftr-319	310	54	explicitly	explicitly	ADV
ftr-319	310	55	noted	note	VERB
ftr-319	310	56	that	that	SCONJ
ftr-319	310	57	the	the	DET
ftr-319	310	58	taxpayer	taxpayer	NOUN
ftr-319	310	59	’s	’	VERB
ftr-319	310	60	right	right	NOUN
ftr-319	310	61	to	to	PART
ftr-319	310	62	trade	trade	VERB
ftr-319	310	63	on	on	ADP
ftr-319	310	64	the	the	DET
ftr-319	310	65	market	market	NOUN
ftr-319	310	66	could	could	AUX
ftr-319	310	67	only	only	ADV
ftr-319	310	68	be	be	AUX
ftr-319	310	69	exercised	exercise	VERB
ftr-319	310	70	by	by	ADP
ftr-319	310	71	a	a	DET
ftr-319	310	72	member	member	NOUN
ftr-319	310	73	physically	physically	ADV
ftr-319	310	74	present	present	ADJ
ftr-319	310	75	at	at	ADP
ftr-319	310	76	the	the	DET
ftr-319	310	77	exchange.64	exchange.64	NOUN
ftr-319	310	78	as	as	ADP
ftr-319	310	79	a	a	DET
ftr-319	310	80	result	result	NOUN
ftr-319	310	81	,	,	PUNCT
ftr-319	310	82	if	if	SCONJ
ftr-319	310	83	whitney	whitney	PROPN
ftr-319	310	84	himself	himself	PRON
ftr-319	310	85	were	be	AUX
ftr-319	310	86	not	not	PART
ftr-319	310	87	physically	physically	ADV
ftr-319	310	88	present	present	ADJ
ftr-319	310	89	in	in	ADP
ftr-319	310	90	new	new	PROPN
ftr-319	310	91	york	york	PROPN
ftr-319	310	92	,	,	PUNCT
ftr-319	310	93	to	to	PART
ftr-319	310	94	exercise	exercise	VERB
ftr-319	310	95	his	his	PRON
ftr-319	310	96	right	right	NOUN
ftr-319	310	97	would	would	AUX
ftr-319	310	98	have	have	AUX
ftr-319	310	99	required	require	VERB
ftr-319	310	100	the	the	DET
ftr-319	310	101	use	use	NOUN
ftr-319	310	102	of	of	ADP
ftr-319	310	103	an	an	DET
ftr-319	310	104	agent	agent	NOUN
ftr-319	310	105	acting	act	VERB
ftr-319	310	106	on	on	ADP
ftr-319	310	107	his	his	PRON
ftr-319	310	108	behalf	behalf	NOUN
ftr-319	310	109	in	in	ADP
ftr-319	310	110	the	the	DET
ftr-319	310	111	state	state	NOUN
ftr-319	310	112	.	.	PUNCT
ftr-319	311	1	thus	thus	ADV
ftr-319	311	2	,	,	PUNCT
ftr-319	311	3	whitney	whitney	PROPN
ftr-319	311	4	appears	appear	VERB
ftr-319	311	5	to	to	PART
ftr-319	311	6	be	be	AUX
ftr-319	311	7	as	as	ADV
ftr-319	311	8	easily	easily	ADV
ftr-319	311	9	reconcilable	reconcilable	ADJ
ftr-319	311	10	with	with	ADP
ftr-319	311	11	a	a	DET
ftr-319	311	12	physical	physical	ADJ
ftr-319	311	13	presence	presence	NOUN
ftr-319	311	14	standard	standard	NOUN
ftr-319	311	15	—	—	PUNCT
ftr-319	311	16	with	with	ADP
ftr-319	311	17	attribution	attribution	NOUN
ftr-319	311	18	principles	principle	NOUN
ftr-319	311	19	—	—	PUNCT
ftr-319	311	20	as	as	ADP
ftr-319	311	21	with	with	ADP
ftr-319	311	22	an	an	DET
ftr-319	311	23	economic	economic	ADJ
ftr-319	311	24	nexus	nexus	NOUN
ftr-319	311	25	standard	standard	NOUN
ftr-319	311	26	.	.	PUNCT
ftr-319	312	1	international	international	ADJ
ftr-319	312	2	harvester	harvester	NOUN
ftr-319	312	3	provides	provide	VERB
ftr-319	312	4	similarly	similarly	ADV
ftr-319	312	5	mixed	mix	VERB
ftr-319	312	6	signals	signal	NOUN
ftr-319	312	7	.	.	PUNCT
ftr-319	313	1	that	that	DET
ftr-319	313	2	case	case	NOUN
ftr-319	313	3	involved	involve	VERB
ftr-319	313	4	a	a	DET
ftr-319	313	5	challenge	challenge	NOUN
ftr-319	313	6	to	to	ADP
ftr-319	313	7	the	the	DET
ftr-319	313	8	imposition	imposition	NOUN
ftr-319	313	9	of	of	ADP
ftr-319	313	10	a	a	DET
ftr-319	313	11	wisconsin	wisconsin	NOUN
ftr-319	313	12	tax	tax	NOUN
ftr-319	313	13	on	on	ADP
ftr-319	313	14	dividends	dividend	NOUN
ftr-319	313	15	paid	pay	VERB
ftr-319	313	16	from	from	ADP
ftr-319	313	17	a	a	DET
ftr-319	313	18	corporation	corporation	NOUN
ftr-319	313	19	doing	do	VERB
ftr-319	313	20	business	business	NOUN
ftr-319	313	21	in	in	ADP
ftr-319	313	22	the	the	DET
ftr-319	313	23	state.65	state.65	PROPN
ftr-319	313	24	two	two	NUM
ftr-319	313	25	shareholder	shareholder	NOUN
ftr-319	313	26	-	-	PUNCT
ftr-319	313	27	recipients	recipient	NOUN
ftr-319	313	28	who	who	PRON
ftr-319	313	29	had	have	VERB
ftr-319	313	30	no	no	DET
ftr-319	313	31	personal	personal	ADJ
ftr-319	313	32	connection	connection	NOUN
ftr-319	313	33	to	to	ADP
ftr-319	313	34	wisconsin	wisconsin	PROPN
ftr-319	313	35	challenged	challenge	VERB
ftr-319	313	36	the	the	DET
ftr-319	313	37	imposition	imposition	NOUN
ftr-319	313	38	of	of	ADP
ftr-319	313	39	the	the	DET
ftr-319	313	40	tax	tax	NOUN
ftr-319	313	41	as	as	ADP
ftr-319	313	42	a	a	DET
ftr-319	313	43	violation	violation	NOUN
ftr-319	313	44	of	of	ADP
ftr-319	313	45	the	the	DET
ftr-319	313	46	due	due	ADJ
ftr-319	313	47	process	process	NOUN
ftr-319	313	48	clause.66	clause.66	ADP
ftr-319	313	49	the	the	DET
ftr-319	313	50	tax	tax	NOUN
ftr-319	313	51	was	be	AUX
ftr-319	313	52	collected	collect	VERB
ftr-319	313	53	by	by	ADP
ftr-319	313	54	the	the	DET
ftr-319	313	55	state	state	NOUN
ftr-319	313	56	through	through	ADP
ftr-319	313	57	a	a	DET
ftr-319	313	58	withholding	withholding	NOUN
ftr-319	313	59	obligation	obligation	NOUN
ftr-319	313	60	imposed	impose	VERB
ftr-319	313	61	on	on	ADP
ftr-319	313	62	the	the	DET
ftr-319	313	63	corporation	corporation	NOUN
ftr-319	313	64	making	make	VERB
ftr-319	313	65	the	the	DET
ftr-319	313	66	distribution.67	distribution.67	VERB
ftr-319	313	67	the	the	DET
ftr-319	313	68	appellants	appellant	NOUN
ftr-319	313	69	challenged	challenge	VERB
ftr-319	313	70	the	the	DET
ftr-319	313	71	imposition	imposition	NOUN
ftr-319	313	72	of	of	ADP
ftr-319	313	73	the	the	DET
ftr-319	313	74	tax	tax	NOUN
ftr-319	313	75	on	on	ADP
ftr-319	313	76	their	their	PRON
ftr-319	313	77	dividend	dividend	NOUN
ftr-319	313	78	distributions	distribution	NOUN
ftr-319	313	79	as	as	ADP
ftr-319	313	80	a	a	DET
ftr-319	313	81	violation	violation	NOUN
ftr-319	313	82	of	of	ADP
ftr-319	313	83	the	the	DET
ftr-319	313	84	due	due	ADJ
ftr-319	313	85	process	process	NOUN
ftr-319	313	86	clause	clause	NOUN
ftr-319	313	87	because	because	SCONJ
ftr-319	313	88	they	they	PRON
ftr-319	313	89	had	have	VERB
ftr-319	313	90	no	no	DET
ftr-319	313	91	62	62	NUM
ftr-319	313	92	.	.	PUNCT
ftr-319	314	1	see	see	VERB
ftr-319	314	2	supra	supra	PROPN
ftr-319	314	3	note	note	PROPN
ftr-319	314	4	31	31	NUM
ftr-319	314	5	and	and	CCONJ
ftr-319	314	6	accompanying	accompany	VERB
ftr-319	314	7	text	text	NOUN
ftr-319	314	8	.	.	PUNCT
ftr-319	315	1	63	63	NUM
ftr-319	315	2	.	.	PUNCT
ftr-319	315	3	tyler	tyler	NOUN
ftr-319	315	4	pipe	pipe	PROPN
ftr-319	315	5	indus	indus	PROPN
ftr-319	315	6	.	.	PUNCT
ftr-319	315	7	,	,	PUNCT
ftr-319	315	8	inc	inc	PROPN
ftr-319	315	9	.	.	PROPN
ftr-319	316	1	v.	v.	ADP
ftr-319	316	2	wash	wash	NOUN
ftr-319	316	3	.	.	PUNCT
ftr-319	317	1	dep’t	dep’t	NOUN
ftr-319	317	2	of	of	ADP
ftr-319	317	3	revenue	revenue	NOUN
ftr-319	317	4	,	,	PUNCT
ftr-319	317	5	483	483	NUM
ftr-319	317	6	u.s	u.s	PROPN
ftr-319	317	7	.	.	PROPN
ftr-319	317	8	232	232	NUM
ftr-319	317	9	,	,	PUNCT
ftr-319	317	10	249	249	NUM
ftr-319	317	11	–	–	PUNCT
ftr-319	317	12	50	50	NUM
ftr-319	317	13	(	(	PUNCT
ftr-319	317	14	1987	1987	NUM
ftr-319	317	15	)	)	PUNCT
ftr-319	317	16	(	(	PUNCT
ftr-319	317	17	quoting	quote	VERB
ftr-319	317	18	tyler	tyler	NOUN
ftr-319	317	19	pipe	pipe	PROPN
ftr-319	317	20	indus	indus	PROPN
ftr-319	317	21	.	.	PUNCT
ftr-319	317	22	,	,	PUNCT
ftr-319	317	23	inc	inc	PROPN
ftr-319	317	24	.	.	PROPN
ftr-319	318	1	v.	v.	ADP
ftr-319	318	2	wash	wash	NOUN
ftr-319	318	3	.	.	PUNCT
ftr-319	319	1	dep’t	dep’t	NOUN
ftr-319	319	2	of	of	ADP
ftr-319	319	3	revenue	revenue	NOUN
ftr-319	319	4	,	,	PUNCT
ftr-319	319	5	715	715	NUM
ftr-319	319	6	p.2d	p.2d	NUM
ftr-319	319	7	123	123	NUM
ftr-319	319	8	,	,	PUNCT
ftr-319	319	9	126	126	NUM
ftr-319	319	10	(	(	PUNCT
ftr-319	319	11	wash	wash	NOUN
ftr-319	319	12	.	.	PUNCT
ftr-319	319	13	1986	1986	NUM
ftr-319	319	14	)	)	PUNCT
ftr-319	319	15	)	)	PUNCT
ftr-319	319	16	;	;	PUNCT
ftr-319	319	17	see	see	VERB
ftr-319	319	18	also	also	ADV
ftr-319	319	19	scripto	scripto	PROPN
ftr-319	319	20	,	,	PUNCT
ftr-319	319	21	inc	inc	PROPN
ftr-319	319	22	.	.	PROPN
ftr-319	320	1	v.	v.	PROPN
ftr-319	320	2	carson	carson	PROPN
ftr-319	320	3	,	,	PUNCT
ftr-319	320	4	362	362	NUM
ftr-319	320	5	u.s	u.s	PROPN
ftr-319	320	6	.	.	PROPN
ftr-319	320	7	207	207	NUM
ftr-319	320	8	,	,	PUNCT
ftr-319	320	9	211–13	211–13	NUM
ftr-319	320	10	(	(	PUNCT
ftr-319	320	11	1960	1960	NUM
ftr-319	320	12	)	)	PUNCT
ftr-319	320	13	.	.	PUNCT
ftr-319	321	1	for	for	ADP
ftr-319	321	2	a	a	DET
ftr-319	321	3	full	full	ADJ
ftr-319	321	4	discussion	discussion	NOUN
ftr-319	321	5	of	of	ADP
ftr-319	321	6	these	these	DET
ftr-319	321	7	“	"	PUNCT
ftr-319	321	8	agency	agency	NOUN
ftr-319	321	9	nexus	nexus	NOUN
ftr-319	321	10	”	"	PUNCT
ftr-319	321	11	cases	case	NOUN
ftr-319	321	12	,	,	PUNCT
ftr-319	321	13	see	see	VERB
ftr-319	321	14	mark	mark	PROPN
ftr-319	321	15	cowan	cowan	PROPN
ftr-319	321	16	,	,	PUNCT
ftr-319	321	17	tax	tax	NOUN
ftr-319	321	18	planning	planning	NOUN
ftr-319	321	19	versus	versus	ADP
ftr-319	321	20	business	business	NOUN
ftr-319	321	21	strategy	strategy	NOUN
ftr-319	321	22	:	:	PUNCT
ftr-319	321	23	the	the	DET
ftr-319	321	24	rise	rise	NOUN
ftr-319	321	25	and	and	CCONJ
ftr-319	321	26	fall	fall	NOUN
ftr-319	321	27	of	of	ADP
ftr-319	321	28	entity	entity	NOUN
ftr-319	321	29	isolation	isolation	NOUN
ftr-319	321	30	in	in	ADP
ftr-319	321	31	sales	sale	NOUN
ftr-319	321	32	and	and	CCONJ
ftr-319	321	33	use	use	VERB
ftr-319	321	34	taxes	taxis	NOUN
ftr-319	321	35	,	,	PUNCT
ftr-319	321	36	44	44	NUM
ftr-319	321	37	idaho	idaho	PROPN
ftr-319	321	38	l.	l.	PROPN
ftr-319	321	39	rev	rev	PROPN
ftr-319	321	40	.	.	PROPN
ftr-319	321	41	63	63	NUM
ftr-319	321	42	,	,	PUNCT
ftr-319	321	43	93–109	93–109	NUM
ftr-319	321	44	(	(	PUNCT
ftr-319	321	45	2007	2007	NUM
ftr-319	321	46	)	)	PUNCT
ftr-319	321	47	;	;	PUNCT
ftr-319	321	48	andrew	andrew	PROPN
ftr-319	321	49	haile	haile	PROPN
ftr-319	321	50	,	,	PUNCT
ftr-319	321	51	affiliate	affiliate	NOUN
ftr-319	321	52	nexus	nexus	NOUN
ftr-319	321	53	in	in	ADP
ftr-319	321	54	ecommerce	ecommerce	PROPN
ftr-319	321	55	,	,	PUNCT
ftr-319	321	56	33	33	NUM
ftr-319	321	57	cardozo	cardozo	PROPN
ftr-319	321	58	l.	l.	PROPN
ftr-319	321	59	rev	rev	PROPN
ftr-319	321	60	.	.	PROPN
ftr-319	321	61	1803	1803	NUM
ftr-319	321	62	,	,	PUNCT
ftr-319	321	63	1811–13	1811–13	NUM
ftr-319	321	64	(	(	PUNCT
ftr-319	321	65	2012	2012	NUM
ftr-319	321	66	)	)	PUNCT
ftr-319	321	67	;	;	PUNCT
ftr-319	321	68	john	john	PROPN
ftr-319	321	69	swain	swain	PROPN
ftr-319	321	70	,	,	PUNCT
ftr-319	321	71	cybertaxation	cybertaxation	PROPN
ftr-319	321	72	and	and	CCONJ
ftr-319	321	73	the	the	DET
ftr-319	321	74	commerce	commerce	NOUN
ftr-319	321	75	clause	clause	NOUN
ftr-319	321	76	:	:	PUNCT
ftr-319	321	77	entity	entity	NOUN
ftr-319	321	78	isolation	isolation	NOUN
ftr-319	321	79	or	or	CCONJ
ftr-319	321	80	affiliate	affiliate	NOUN
ftr-319	321	81	nexus	nexus	NOUN
ftr-319	321	82	,	,	PUNCT
ftr-319	321	83	75	75	NUM
ftr-319	321	84	s.	s.	PROPN
ftr-319	321	85	cal	cal	PROPN
ftr-319	321	86	.	.	PUNCT
ftr-319	322	1	l.	l.	PROPN
ftr-319	322	2	rev	rev	PROPN
ftr-319	322	3	.	.	PROPN
ftr-319	322	4	419	419	NUM
ftr-319	322	5	,	,	PUNCT
ftr-319	322	6	433–35	433–35	NUM
ftr-319	322	7	(	(	PUNCT
ftr-319	322	8	2002	2002	NUM
ftr-319	322	9	)	)	PUNCT
ftr-319	322	10	;	;	PUNCT
ftr-319	322	11	thimmesch	thimmesch	PROPN
ftr-319	322	12	,	,	PUNCT
ftr-319	322	13	the	the	DET
ftr-319	322	14	fading	fade	VERB
ftr-319	322	15	bright	bright	ADJ
ftr-319	322	16	line	line	NOUN
ftr-319	322	17	,	,	PUNCT
ftr-319	322	18	supra	supra	PROPN
ftr-319	322	19	note	note	NOUN
ftr-319	322	20	30	30	NUM
ftr-319	322	21	,	,	PUNCT
ftr-319	322	22	at	at	ADP
ftr-319	322	23	345–48	345–48	NUM
ftr-319	322	24	.	.	PUNCT
ftr-319	323	1	64	64	NUM
ftr-319	323	2	.	.	PUNCT
ftr-319	324	1	new	new	PROPN
ftr-319	324	2	york	york	PROPN
ftr-319	324	3	ex	ex	PROPN
ftr-319	324	4	rel	rel	PROPN
ftr-319	324	5	.	.	PUNCT
ftr-319	325	1	whitney	whitney	PROPN
ftr-319	325	2	v.	v.	PROPN
ftr-319	325	3	graves	grave	NOUN
ftr-319	325	4	,	,	PUNCT
ftr-319	325	5	299	299	NUM
ftr-319	325	6	u.s	u.s	PROPN
ftr-319	325	7	.	.	PROPN
ftr-319	325	8	366	366	NUM
ftr-319	325	9	,	,	PUNCT
ftr-319	325	10	373	373	NUM
ftr-319	325	11	(	(	PUNCT
ftr-319	325	12	1937	1937	NUM
ftr-319	325	13	)	)	PUNCT
ftr-319	325	14	(	(	PUNCT
ftr-319	325	15	“	"	PUNCT
ftr-319	325	16	wherever	wherever	SCONJ
ftr-319	325	17	the	the	DET
ftr-319	325	18	owner	owner	NOUN
ftr-319	325	19	may	may	AUX
ftr-319	325	20	reside	reside	VERB
ftr-319	325	21	he	he	PRON
ftr-319	325	22	must	must	AUX
ftr-319	325	23	go	go	VERB
ftr-319	325	24	to	to	ADP
ftr-319	325	25	the	the	DET
ftr-319	325	26	exchange	exchange	NOUN
ftr-319	325	27	to	to	PART
ftr-319	325	28	exercise	exercise	VERB
ftr-319	325	29	his	his	PRON
ftr-319	325	30	privilege	privilege	NOUN
ftr-319	325	31	to	to	PART
ftr-319	325	32	trade	trade	VERB
ftr-319	325	33	upon	upon	SCONJ
ftr-319	325	34	its	its	PRON
ftr-319	325	35	floor	floor	NOUN
ftr-319	325	36	.	.	PUNCT
ftr-319	326	1	if	if	SCONJ
ftr-319	326	2	he	he	PRON
ftr-319	326	3	prefers	prefer	VERB
ftr-319	326	4	to	to	PART
ftr-319	326	5	have	have	VERB
ftr-319	326	6	his	his	PRON
ftr-319	326	7	customers	customer	NOUN
ftr-319	326	8	’	’	PART
ftr-319	326	9	orders	order	NOUN
ftr-319	326	10	executed	execute	VERB
ftr-319	326	11	through	through	ADP
ftr-319	326	12	other	other	ADJ
ftr-319	326	13	members	member	NOUN
ftr-319	326	14	,	,	PUNCT
ftr-319	326	15	still	still	ADV
ftr-319	326	16	they	they	PRON
ftr-319	326	17	must	must	AUX
ftr-319	326	18	execute	execute	VERB
ftr-319	326	19	these	these	DET
ftr-319	326	20	orders	order	NOUN
ftr-319	326	21	on	on	ADP
ftr-319	326	22	the	the	DET
ftr-319	326	23	exchange	exchange	NOUN
ftr-319	326	24	under	under	ADP
ftr-319	326	25	its	its	PRON
ftr-319	326	26	rules	rule	NOUN
ftr-319	326	27	.	.	PUNCT
ftr-319	326	28	”	"	PUNCT
ftr-319	326	29	)	)	PUNCT
ftr-319	326	30	.	.	PUNCT
ftr-319	327	1	65	65	NUM
ftr-319	327	2	.	.	PUNCT
ftr-319	328	1	int’l	int’l	NUM
ftr-319	328	2	harvester	harvester	PROPN
ftr-319	328	3	co.	co.	PROPN
ftr-319	328	4	v.	v.	ADP
ftr-319	328	5	wis	wis	PROPN
ftr-319	328	6	.	.	PUNCT
ftr-319	329	1	dep’t	dep’t	NOUN
ftr-319	329	2	of	of	ADP
ftr-319	329	3	tax’n	tax’n	NUM
ftr-319	329	4	,	,	PUNCT
ftr-319	329	5	322	322	NUM
ftr-319	329	6	u.s	u.s	PROPN
ftr-319	329	7	.	.	PROPN
ftr-319	329	8	435	435	NUM
ftr-319	329	9	,	,	PUNCT
ftr-319	329	10	437–38	437–38	NUM
ftr-319	329	11	(	(	PUNCT
ftr-319	329	12	1944	1944	NUM
ftr-319	329	13	)	)	PUNCT
ftr-319	329	14	.	.	PUNCT
ftr-319	330	1	the	the	DET
ftr-319	330	2	wisconsin	wisconsin	PROPN
ftr-319	330	3	tax	tax	NOUN
ftr-319	330	4	at	at	ADP
ftr-319	330	5	issue	issue	NOUN
ftr-319	330	6	applied	apply	VERB
ftr-319	330	7	to	to	ADP
ftr-319	330	8	the	the	DET
ftr-319	330	9	portion	portion	NOUN
ftr-319	330	10	of	of	ADP
ftr-319	330	11	a	a	DET
ftr-319	330	12	corporation	corporation	NOUN
ftr-319	330	13	’s	’s	PART
ftr-319	330	14	dividend	dividend	NOUN
ftr-319	330	15	distribution	distribution	NOUN
ftr-319	330	16	that	that	PRON
ftr-319	330	17	was	be	AUX
ftr-319	330	18	attributable	attributable	ADJ
ftr-319	330	19	to	to	ADP
ftr-319	330	20	the	the	DET
ftr-319	330	21	corporation	corporation	NOUN
ftr-319	330	22	’s	’s	PART
ftr-319	330	23	income	income	NOUN
ftr-319	330	24	earned	earn	VERB
ftr-319	330	25	in	in	ADP
ftr-319	330	26	wisconsin	wisconsin	PROPN
ftr-319	330	27	.	.	PUNCT
ftr-319	331	1	i	i	PRON
ftr-319	331	2	d.	d.	PROPN
ftr-319	331	3	at	at	ADP
ftr-319	331	4	438	438	NUM
ftr-319	331	5	.	.	PUNCT
ftr-319	332	1	66	66	NUM
ftr-319	332	2	.	.	PUNCT
ftr-319	333	1	i	i	PRON
ftr-319	333	2	d.	d.	PROPN
ftr-319	333	3	67	67	NUM
ftr-319	333	4	.	.	PUNCT
ftr-319	334	1	i	i	PRON
ftr-319	334	2	d.	d.	PROPN
ftr-319	334	3	at	at	ADP
ftr-319	334	4	437	437	NUM
ftr-319	334	5	.	.	PUNCT
ftr-319	335	1	despite	despite	SCONJ
ftr-319	335	2	this	this	DET
ftr-319	335	3	mechanism	mechanism	NOUN
ftr-319	335	4	for	for	ADP
ftr-319	335	5	collecting	collect	VERB
ftr-319	335	6	the	the	DET
ftr-319	335	7	tax	tax	NOUN
ftr-319	335	8	,	,	PUNCT
ftr-319	335	9	the	the	DET
ftr-319	335	10	incidence	incidence	NOUN
ftr-319	335	11	of	of	ADP
ftr-319	335	12	the	the	DET
ftr-319	335	13	tax	tax	NOUN
ftr-319	335	14	was	be	AUX
ftr-319	335	15	on	on	ADP
ftr-319	335	16	the	the	DET
ftr-319	335	17	shareholders	shareholder	NOUN
ftr-319	335	18	.	.	PUNCT
ftr-319	336	1	i	i	PRON
ftr-319	336	2	d.	d.	PROPN
ftr-319	336	3	2012	2012	NUM
ftr-319	336	4	]	]	X
ftr-319	336	5	economic	economic	ADJ
ftr-319	336	6	nexus	nexus	NOUN
ftr-319	336	7	171	171	NUM
ftr-319	336	8	connection	connection	NOUN
ftr-319	336	9	with	with	ADP
ftr-319	336	10	wisconsin	wisconsin	PROPN
ftr-319	336	11	,	,	PUNCT
ftr-319	336	12	nor	nor	CCONJ
ftr-319	336	13	were	be	AUX
ftr-319	336	14	the	the	DET
ftr-319	336	15	dividends	dividend	NOUN
ftr-319	336	16	declared	declare	VERB
ftr-319	336	17	or	or	CCONJ
ftr-319	336	18	paid	pay	VERB
ftr-319	336	19	from	from	ADP
ftr-319	336	20	within	within	ADP
ftr-319	336	21	the	the	DET
ftr-319	336	22	state.68	state.68	NOUN
ftr-319	336	23	the	the	DET
ftr-319	336	24	court	court	NOUN
ftr-319	336	25	rejected	reject	VERB
ftr-319	336	26	that	that	SCONJ
ftr-319	336	27	challenge,69	challenge,69	VERB
ftr-319	336	28	noting	note	VERB
ftr-319	336	29	that	that	SCONJ
ftr-319	336	30	“	"	PUNCT
ftr-319	336	31	[	[	X
ftr-319	336	32	p]ersonal	p]ersonal	X
ftr-319	336	33	presence	presence	NOUN
ftr-319	336	34	within	within	ADP
ftr-319	336	35	the	the	DET
ftr-319	336	36	state	state	NOUN
ftr-319	336	37	of	of	ADP
ftr-319	336	38	the	the	DET
ftr-319	336	39	stockholder	stockholder	NOUN
ftr-319	336	40	-	-	PUNCT
ftr-319	336	41	taxpayers	taxpayer	NOUN
ftr-319	336	42	is	be	AUX
ftr-319	336	43	not	not	PART
ftr-319	336	44	essential	essential	ADJ
ftr-319	336	45	to	to	ADP
ftr-319	336	46	the	the	DET
ftr-319	336	47	constitutional	constitutional	ADJ
ftr-319	336	48	levy	levy	NOUN
ftr-319	336	49	of	of	ADP
ftr-319	336	50	a	a	DET
ftr-319	336	51	tax	tax	NOUN
ftr-319	336	52	taken	take	VERB
ftr-319	336	53	out	out	ADP
ftr-319	336	54	of	of	ADP
ftr-319	336	55	so	so	ADV
ftr-319	336	56	much	much	ADJ
ftr-319	336	57	of	of	ADP
ftr-319	336	58	the	the	DET
ftr-319	336	59	corporation	corporation	NOUN
ftr-319	336	60	’s	’s	PART
ftr-319	336	61	wisconsin	wisconsin	PROPN
ftr-319	336	62	earnings	earning	NOUN
ftr-319	336	63	as	as	SCONJ
ftr-319	336	64	is	be	AUX
ftr-319	336	65	distributed	distribute	VERB
ftr-319	336	66	to	to	ADP
ftr-319	336	67	them	they	PRON
ftr-319	336	68	.	.	PUNCT
ftr-319	337	1	”70	”70	PUNCT
ftr-319	337	2	the	the	DET
ftr-319	337	3	court	court	NOUN
ftr-319	337	4	went	go	VERB
ftr-319	337	5	on	on	ADP
ftr-319	337	6	to	to	PART
ftr-319	337	7	note	note	VERB
ftr-319	337	8	that	that	SCONJ
ftr-319	337	9	“	"	PUNCT
ftr-319	337	10	[	[	X
ftr-319	337	11	a	a	X
ftr-319	337	12	]	]	X
ftr-319	337	13	state	state	NOUN
ftr-319	337	14	may	may	AUX
ftr-319	337	15	tax	tax	VERB
ftr-319	337	16	such	such	ADJ
ftr-319	337	17	part	part	NOUN
ftr-319	337	18	of	of	ADP
ftr-319	337	19	the	the	DET
ftr-319	337	20	income	income	NOUN
ftr-319	337	21	of	of	ADP
ftr-319	337	22	a	a	DET
ftr-319	337	23	non	non	ADJ
ftr-319	337	24	-	-	NOUN
ftr-319	337	25	resident	resident	ADJ
ftr-319	337	26	as	as	SCONJ
ftr-319	337	27	is	be	AUX
ftr-319	337	28	fairly	fairly	ADV
ftr-319	337	29	attributable	attributable	ADJ
ftr-319	337	30	either	either	ADV
ftr-319	337	31	to	to	ADP
ftr-319	337	32	property	property	NOUN
ftr-319	337	33	located	locate	VERB
ftr-319	337	34	in	in	ADP
ftr-319	337	35	the	the	DET
ftr-319	337	36	state	state	NOUN
ftr-319	337	37	or	or	CCONJ
ftr-319	337	38	to	to	ADP
ftr-319	337	39	events	event	NOUN
ftr-319	337	40	or	or	CCONJ
ftr-319	337	41	transactions	transaction	NOUN
ftr-319	337	42	which	which	PRON
ftr-319	337	43	,	,	PUNCT
ftr-319	337	44	occurring	occur	VERB
ftr-319	337	45	there	there	ADV
ftr-319	337	46	,	,	PUNCT
ftr-319	337	47	are	be	AUX
ftr-319	337	48	subject	subject	ADJ
ftr-319	337	49	to	to	ADP
ftr-319	337	50	state	state	NOUN
ftr-319	337	51	regulation	regulation	NOUN
ftr-319	337	52	.	.	PUNCT
ftr-319	338	1	”71	”71	PROPN
ftr-319	338	2	the	the	DET
ftr-319	338	3	international	international	ADJ
ftr-319	338	4	harvester	harvester	NOUN
ftr-319	338	5	court	court	NOUN
ftr-319	338	6	’s	’s	PART
ftr-319	338	7	analysis	analysis	NOUN
ftr-319	338	8	may	may	AUX
ftr-319	338	9	seem	seem	VERB
ftr-319	338	10	to	to	PART
ftr-319	338	11	lend	lend	VERB
ftr-319	338	12	credence	credence	NOUN
ftr-319	338	13	to	to	ADP
ftr-319	338	14	an	an	DET
ftr-319	338	15	economic	economic	ADJ
ftr-319	338	16	nexus	nexus	NOUN
ftr-319	338	17	concept	concept	NOUN
ftr-319	338	18	.	.	PUNCT
ftr-319	339	1	the	the	DET
ftr-319	339	2	court	court	NOUN
ftr-319	339	3	certainly	certainly	ADV
ftr-319	339	4	was	be	AUX
ftr-319	339	5	unimpressed	unimpressed	ADJ
ftr-319	339	6	by	by	ADP
ftr-319	339	7	the	the	DET
ftr-319	339	8	taxpayers	taxpayer	NOUN
ftr-319	339	9	’	’	PART
ftr-319	339	10	lack	lack	NOUN
ftr-319	339	11	of	of	ADP
ftr-319	339	12	physical	physical	ADJ
ftr-319	339	13	connections	connection	NOUN
ftr-319	339	14	to	to	ADP
ftr-319	339	15	the	the	DET
ftr-319	339	16	taxing	tax	VERB
ftr-319	339	17	state	state	NOUN
ftr-319	339	18	.	.	PUNCT
ftr-319	340	1	however	however	ADV
ftr-319	340	2	,	,	PUNCT
ftr-319	340	3	several	several	ADJ
ftr-319	340	4	factors	factor	NOUN
ftr-319	340	5	weigh	weigh	VERB
ftr-319	340	6	against	against	ADP
ftr-319	340	7	viewing	view	VERB
ftr-319	340	8	this	this	DET
ftr-319	340	9	opinion	opinion	NOUN
ftr-319	340	10	as	as	ADP
ftr-319	340	11	direct	direct	ADJ
ftr-319	340	12	support	support	NOUN
ftr-319	340	13	for	for	ADP
ftr-319	340	14	economic	economic	ADJ
ftr-319	340	15	nexus	nexus	NOUN
ftr-319	340	16	under	under	ADP
ftr-319	340	17	complete	complete	ADJ
ftr-319	340	18	auto	auto	NOUN
ftr-319	340	19	’s	’s	PART
ftr-319	340	20	first	first	ADJ
ftr-319	340	21	prong	prong	NOUN
ftr-319	340	22	.	.	PUNCT
ftr-319	341	1	first	first	ADV
ftr-319	341	2	,	,	PUNCT
ftr-319	341	3	the	the	DET
ftr-319	341	4	opinion	opinion	NOUN
ftr-319	341	5	seems	seem	VERB
ftr-319	341	6	to	to	PART
ftr-319	341	7	focus	focus	VERB
ftr-319	341	8	on	on	ADP
ftr-319	341	9	substantive	substantive	ADJ
ftr-319	341	10	jurisdictional	jurisdictional	ADJ
ftr-319	341	11	grounds	ground	NOUN
ftr-319	341	12	rather	rather	ADV
ftr-319	341	13	than	than	ADP
ftr-319	341	14	on	on	ADP
ftr-319	341	15	enforcement	enforcement	NOUN
ftr-319	341	16	jurisdictional	jurisdictional	ADJ
ftr-319	341	17	grounds.72	grounds.72	PROPN
ftr-319	341	18	this	this	PRON
ftr-319	341	19	is	be	AUX
ftr-319	341	20	highlighted	highlight	VERB
ftr-319	341	21	principally	principally	ADV
ftr-319	341	22	where	where	SCONJ
ftr-319	341	23	the	the	DET
ftr-319	341	24	court	court	NOUN
ftr-319	341	25	recognizes	recognize	VERB
ftr-319	341	26	that	that	SCONJ
ftr-319	341	27	“	"	PUNCT
ftr-319	341	28	[	[	X
ftr-319	341	29	s]o	s]o	X
ftr-319	341	30	long	long	ADV
ftr-319	341	31	as	as	SCONJ
ftr-319	341	32	the	the	DET
ftr-319	341	33	earnings	earning	NOUN
ftr-319	341	34	actually	actually	ADV
ftr-319	341	35	arise	arise	VERB
ftr-319	341	36	[	[	X
ftr-319	341	37	in	in	ADP
ftr-319	341	38	wisconsin	wisconsin	PROPN
ftr-319	341	39	]	]	PUNCT
ftr-319	341	40	.	.	PUNCT
ftr-319	341	41	.	.	PUNCT
ftr-319	341	42	.	.	PUNCT
ftr-319	342	1	the	the	DET
ftr-319	342	2	conditions	condition	NOUN
ftr-319	342	3	of	of	ADP
ftr-319	342	4	state	state	NOUN
ftr-319	342	5	power	power	NOUN
ftr-319	342	6	to	to	PART
ftr-319	342	7	tax	tax	NOUN
ftr-319	342	8	are	be	AUX
ftr-319	342	9	satisfied	satisfied	ADJ
ftr-319	342	10	.	.	PUNCT
ftr-319	342	11	.	.	PUNCT
ftr-319	342	12	.	.	PUNCT
ftr-319	343	1	even	even	ADV
ftr-319	343	2	though	though	SCONJ
ftr-319	343	3	some	some	DET
ftr-319	343	4	practically	practically	ADV
ftr-319	343	5	effective	effective	ADJ
ftr-319	343	6	device	device	NOUN
ftr-319	343	7	be	be	AUX
ftr-319	343	8	necessary	necessary	ADJ
ftr-319	343	9	in	in	ADP
ftr-319	343	10	order	order	NOUN
ftr-319	343	11	to	to	PART
ftr-319	343	12	enable	enable	VERB
ftr-319	343	13	the	the	DET
ftr-319	343	14	state	state	NOUN
ftr-319	343	15	to	to	PART
ftr-319	343	16	collect	collect	VERB
ftr-319	343	17	its	its	PRON
ftr-319	343	18	tax	tax	NOUN
ftr-319	343	19	.	.	PUNCT
ftr-319	344	1	”73	”73	VERB
ftr-319	344	2	the	the	DET
ftr-319	344	3	latter	latter	ADJ
ftr-319	344	4	portion	portion	NOUN
ftr-319	344	5	of	of	ADP
ftr-319	344	6	this	this	DET
ftr-319	344	7	statement	statement	NOUN
ftr-319	344	8	speaks	speak	VERB
ftr-319	344	9	directly	directly	ADV
ftr-319	344	10	to	to	ADP
ftr-319	344	11	enforcement	enforcement	NOUN
ftr-319	344	12	jurisdiction	jurisdiction	NOUN
ftr-319	344	13	,	,	PUNCT
ftr-319	344	14	a	a	DET
ftr-319	344	15	concern	concern	NOUN
ftr-319	344	16	that	that	PRON
ftr-319	344	17	was	be	AUX
ftr-319	344	18	alleviated	alleviate	VERB
ftr-319	344	19	by	by	ADP
ftr-319	344	20	the	the	DET
ftr-319	344	21	state	state	NOUN
ftr-319	344	22	’s	’s	PART
ftr-319	344	23	use	use	NOUN
ftr-319	344	24	of	of	ADP
ftr-319	344	25	a	a	DET
ftr-319	344	26	taxpayer	taxpayer	NOUN
ftr-319	344	27	with	with	ADP
ftr-319	344	28	a	a	DET
ftr-319	344	29	physical	physical	ADJ
ftr-319	344	30	presence	presence	NOUN
ftr-319	344	31	in	in	ADP
ftr-319	344	32	the	the	DET
ftr-319	344	33	state	state	NOUN
ftr-319	344	34	—	—	PUNCT
ftr-319	344	35	the	the	DET
ftr-319	344	36	dividend	dividend	NOUN
ftr-319	344	37	issuer	issuer	NOUN
ftr-319	344	38	—	—	PUNCT
ftr-319	344	39	to	to	PART
ftr-319	344	40	collect	collect	VERB
ftr-319	344	41	the	the	DET
ftr-319	344	42	tax.74	tax.74	NOUN
ftr-319	344	43	the	the	DET
ftr-319	344	44	court	court	NOUN
ftr-319	344	45	may	may	AUX
ftr-319	344	46	have	have	AUX
ftr-319	344	47	also	also	ADV
ftr-319	344	48	inappropriately	inappropriately	ADV
ftr-319	344	49	attributed	attribute	VERB
ftr-319	344	50	the	the	DET
ftr-319	344	51	source	source	NOUN
ftr-319	344	52	of	of	ADP
ftr-319	344	53	the	the	DET
ftr-319	344	54	corporation	corporation	NOUN
ftr-319	344	55	’s	’s	PART
ftr-319	344	56	income	income	NOUN
ftr-319	344	57	(	(	PUNCT
ftr-319	344	58	and	and	CCONJ
ftr-319	344	59	its	its	PRON
ftr-319	344	60	activities	activity	NOUN
ftr-319	344	61	)	)	PUNCT
ftr-319	344	62	directly	directly	ADV
ftr-319	344	63	to	to	ADP
ftr-319	344	64	the	the	DET
ftr-319	344	65	shareholders	shareholder	NOUN
ftr-319	344	66	—	—	PUNCT
ftr-319	344	67	as	as	ADP
ftr-319	344	68	in	in	ADP
ftr-319	344	69	the	the	DET
ftr-319	344	70	case	case	NOUN
ftr-319	344	71	of	of	ADP
ftr-319	344	72	a	a	DET
ftr-319	344	73	flow	flow	NOUN
ftr-319	344	74	-	-	PUNCT
ftr-319	344	75	through	through	ADP
ftr-319	344	76	entity.75	entity.75	PROPN
ftr-319	344	77	that	that	SCONJ
ftr-319	344	78	analysis	analysis	NOUN
ftr-319	344	79	would	would	AUX
ftr-319	344	80	be	be	AUX
ftr-319	344	81	inappropriate	inappropriate	ADJ
ftr-319	344	82	because	because	SCONJ
ftr-319	344	83	it	it	PRON
ftr-319	344	84	would	would	AUX
ftr-319	344	85	ignore	ignore	VERB
ftr-319	344	86	the	the	DET
ftr-319	344	87	separate	separate	ADJ
ftr-319	344	88	legal	legal	ADJ
ftr-319	344	89	existence	existence	NOUN
ftr-319	344	90	of	of	ADP
ftr-319	344	91	the	the	DET
ftr-319	344	92	corporation	corporation	NOUN
ftr-319	344	93	.	.	PUNCT
ftr-319	345	1	if	if	SCONJ
ftr-319	345	2	68	68	NUM
ftr-319	345	3	.	.	PUNCT
ftr-319	346	1	i	i	PRON
ftr-319	346	2	d.	d.	PROPN
ftr-319	346	3	at	at	ADP
ftr-319	346	4	439–40	439–40	NUM
ftr-319	346	5	.	.	PUNCT
ftr-319	347	1	69	69	NUM
ftr-319	347	2	.	.	PUNCT
ftr-319	348	1	i	i	PRON
ftr-319	348	2	d.	d.	PROPN
ftr-319	348	3	at	at	ADP
ftr-319	348	4	445	445	NUM
ftr-319	348	5	(	(	PUNCT
ftr-319	348	6	“	"	PUNCT
ftr-319	348	7	we	we	PRON
ftr-319	348	8	conclude	conclude	VERB
ftr-319	348	9	that	that	SCONJ
ftr-319	348	10	appellants	appellant	NOUN
ftr-319	348	11	’	'	PUNCT
ftr-319	348	12	stockholders	stockholder	NOUN
ftr-319	348	13	can	can	AUX
ftr-319	348	14	have	have	VERB
ftr-319	348	15	no	no	DET
ftr-319	348	16	constitutional	constitutional	ADJ
ftr-319	348	17	objection	objection	NOUN
ftr-319	348	18	to	to	ADP
ftr-319	348	19	the	the	DET
ftr-319	348	20	withholding	withholding	NOUN
ftr-319	348	21	by	by	ADP
ftr-319	348	22	wisconsin	wisconsin	PROPN
ftr-319	348	23	of	of	ADP
ftr-319	348	24	a	a	DET
ftr-319	348	25	tax	tax	NOUN
ftr-319	348	26	measured	measure	VERB
ftr-319	348	27	by	by	ADP
ftr-319	348	28	their	their	PRON
ftr-319	348	29	dividends	dividend	NOUN
ftr-319	348	30	distributed	distribute	VERB
ftr-319	348	31	from	from	ADP
ftr-319	348	32	wisconsin	wisconsin	PROPN
ftr-319	348	33	earnings	earning	NOUN
ftr-319	348	34	.	.	PUNCT
ftr-319	348	35	”	"	PUNCT
ftr-319	348	36	)	)	PUNCT
ftr-319	348	37	.	.	PUNCT
ftr-319	349	1	70	70	X
ftr-319	349	2	.	.	PUNCT
ftr-319	350	1	i	i	PRON
ftr-319	350	2	d.	d.	PROPN
ftr-319	350	3	at	at	ADP
ftr-319	350	4	441	441	NUM
ftr-319	350	5	.	.	PUNCT
ftr-319	351	1	the	the	DET
ftr-319	351	2	court	court	NOUN
ftr-319	351	3	also	also	ADV
ftr-319	351	4	noted	note	VERB
ftr-319	351	5	that	that	SCONJ
ftr-319	351	6	“	"	PUNCT
ftr-319	351	7	the	the	DET
ftr-319	351	8	fact	fact	NOUN
ftr-319	351	9	that	that	SCONJ
ftr-319	351	10	the	the	DET
ftr-319	351	11	stockholdertaxpayers	stockholdertaxpayer	NOUN
ftr-319	351	12	never	never	ADV
ftr-319	351	13	enter	enter	VERB
ftr-319	351	14	wisconsin	wisconsin	NOUN
ftr-319	351	15	and	and	CCONJ
ftr-319	351	16	are	be	AUX
ftr-319	351	17	not	not	PART
ftr-319	351	18	represented	represent	VERB
ftr-319	351	19	in	in	ADP
ftr-319	351	20	the	the	DET
ftr-319	351	21	wisconsin	wisconsin	NOUN
ftr-319	351	22	legislature	legislature	NOUN
ftr-319	351	23	can	can	AUX
ftr-319	351	24	not	not	PART
ftr-319	351	25	deprive	deprive	VERB
ftr-319	351	26	it	it	PRON
ftr-319	351	27	of	of	ADP
ftr-319	351	28	its	its	PRON
ftr-319	351	29	jurisdiction	jurisdiction	NOUN
ftr-319	351	30	to	to	PART
ftr-319	351	31	tax	tax	VERB
ftr-319	351	32	.	.	PUNCT
ftr-319	351	33	”	"	PUNCT
ftr-319	352	1	i	i	PRON
ftr-319	352	2	d.	d.	VERB
ftr-319	352	3	at	at	ADP
ftr-319	352	4	443	443	NUM
ftr-319	352	5	.	.	PUNCT
ftr-319	353	1	71	71	NUM
ftr-319	353	2	.	.	PUNCT
ftr-319	354	1	i	i	PRON
ftr-319	354	2	d.	d.	PROPN
ftr-319	354	3	at	at	ADP
ftr-319	354	4	441–42	441–42	PROPN
ftr-319	354	5	.	.	PROPN
ftr-319	354	6	72	72	NUM
ftr-319	354	7	.	.	PUNCT
ftr-319	355	1	for	for	ADP
ftr-319	355	2	a	a	DET
ftr-319	355	3	similar	similar	ADJ
ftr-319	355	4	critique	critique	NOUN
ftr-319	355	5	,	,	PUNCT
ftr-319	355	6	see	see	VERB
ftr-319	355	7	swain	swain	PROPN
ftr-319	355	8	,	,	PUNCT
ftr-319	355	9	a	a	DET
ftr-319	355	10	jurisprudential	jurisprudential	ADJ
ftr-319	355	11	and	and	CCONJ
ftr-319	355	12	policy	policy	NOUN
ftr-319	355	13	perspective	perspective	NOUN
ftr-319	355	14	,	,	PUNCT
ftr-319	355	15	supra	supra	PROPN
ftr-319	355	16	note	note	NOUN
ftr-319	355	17	7	7	NUM
ftr-319	355	18	,	,	PUNCT
ftr-319	355	19	at	at	ADP
ftr-319	355	20	350	350	NUM
ftr-319	355	21	(	(	PUNCT
ftr-319	355	22	stating	state	VERB
ftr-319	355	23	that	that	SCONJ
ftr-319	355	24	“	"	PUNCT
ftr-319	355	25	the	the	DET
ftr-319	355	26	opinion	opinion	NOUN
ftr-319	355	27	does	do	AUX
ftr-319	355	28	not	not	PART
ftr-319	355	29	unequivocally	unequivocally	ADV
ftr-319	355	30	state	state	VERB
ftr-319	355	31	that	that	SCONJ
ftr-319	355	32	wisconsin	wisconsin	PROPN
ftr-319	355	33	has	have	VERB
ftr-319	355	34	jurisdiction	jurisdiction	NOUN
ftr-319	355	35	over	over	ADP
ftr-319	355	36	the	the	DET
ftr-319	355	37	stockholders	stockholder	NOUN
ftr-319	355	38	and	and	CCONJ
ftr-319	355	39	not	not	PART
ftr-319	355	40	merely	merely	ADV
ftr-319	355	41	jurisdiction	jurisdiction	NOUN
ftr-319	355	42	over	over	ADP
ftr-319	355	43	their	their	PRON
ftr-319	355	44	income	income	NOUN
ftr-319	355	45	”	"	PUNCT
ftr-319	355	46	)	)	PUNCT
ftr-319	355	47	.	.	PUNCT
ftr-319	356	1	73	73	NUM
ftr-319	356	2	.	.	PUNCT
ftr-319	357	1	int’l	int’l	NUM
ftr-319	357	2	harvester	harvester	NOUN
ftr-319	357	3	,	,	PUNCT
ftr-319	357	4	322	322	NUM
ftr-319	357	5	u.s	u.s	PROPN
ftr-319	357	6	.	.	PROPN
ftr-319	357	7	at	at	ADP
ftr-319	357	8	443–44	443–44	NUM
ftr-319	357	9	.	.	PROPN
ftr-319	358	1	74	74	NUM
ftr-319	358	2	.	.	PUNCT
ftr-319	359	1	see	see	VERB
ftr-319	359	2	hellerstein	hellerstein	NOUN
ftr-319	359	3	,	,	PUNCT
ftr-319	359	4	state	state	NOUN
ftr-319	359	5	taxation	taxation	NOUN
ftr-319	359	6	,	,	PUNCT
ftr-319	359	7	supra	supra	PROPN
ftr-319	359	8	note	note	PROPN
ftr-319	359	9	16	16	NUM
ftr-319	359	10	,	,	PUNCT
ftr-319	359	11	¶	¶	PROPN
ftr-319	359	12	6.04	6.04	NUM
ftr-319	359	13	n.66	n.66	NOUN
ftr-319	359	14	(	(	PUNCT
ftr-319	359	15	recognizing	recognize	VERB
ftr-319	359	16	the	the	DET
ftr-319	359	17	questions	question	NOUN
ftr-319	359	18	regarding	regard	VERB
ftr-319	359	19	enforcement	enforcement	NOUN
ftr-319	359	20	jurisdiction	jurisdiction	NOUN
ftr-319	359	21	presented	present	VERB
ftr-319	359	22	by	by	ADP
ftr-319	359	23	the	the	DET
ftr-319	359	24	int’l	int’l	ADJ
ftr-319	359	25	harvester	harvester	NOUN
ftr-319	359	26	decision	decision	NOUN
ftr-319	359	27	)	)	PUNCT
ftr-319	359	28	.	.	PUNCT
ftr-319	360	1	75	75	NUM
ftr-319	360	2	.	.	X
ftr-319	361	1	swain	swain	PROPN
ftr-319	361	2	,	,	PUNCT
ftr-319	361	3	a	a	DET
ftr-319	361	4	jurisprudential	jurisprudential	ADJ
ftr-319	361	5	and	and	CCONJ
ftr-319	361	6	policy	policy	NOUN
ftr-319	361	7	perspective	perspective	NOUN
ftr-319	361	8	,	,	PUNCT
ftr-319	361	9	supra	supra	PROPN
ftr-319	361	10	note	note	NOUN
ftr-319	361	11	7	7	NUM
ftr-319	361	12	,	,	PUNCT
ftr-319	361	13	at	at	ADP
ftr-319	361	14	350	350	NUM
ftr-319	361	15	–	–	SYM
ftr-319	361	16	51	51	NUM
ftr-319	361	17	.	.	NUM
ftr-319	361	18	172	172	NUM
ftr-319	361	19	florida	florida	PROPN
ftr-319	361	20	tax	tax	NOUN
ftr-319	361	21	review	review	NOUN
ftr-319	361	22	[	[	X
ftr-319	361	23	vol	vol	NOUN
ftr-319	361	24	.	.	PUNCT
ftr-319	362	1	13:4	13:4	NUM
ftr-319	362	2	accepted	accept	VERB
ftr-319	362	3	,	,	PUNCT
ftr-319	362	4	however	however	ADV
ftr-319	362	5	,	,	PUNCT
ftr-319	362	6	such	such	DET
ftr-319	362	7	an	an	DET
ftr-319	362	8	analysis	analysis	NOUN
ftr-319	362	9	would	would	AUX
ftr-319	362	10	be	be	AUX
ftr-319	362	11	consistent	consistent	ADJ
ftr-319	362	12	with	with	ADP
ftr-319	362	13	a	a	DET
ftr-319	362	14	physical	physical	ADJ
ftr-319	362	15	presence	presence	NOUN
ftr-319	362	16	standard	standard	NOUN
ftr-319	362	17	(	(	PUNCT
ftr-319	362	18	i.e.	i.e.	X
ftr-319	362	19	,	,	PUNCT
ftr-319	362	20	the	the	DET
ftr-319	362	21	shareholders	shareholder	NOUN
ftr-319	362	22	would	would	AUX
ftr-319	362	23	have	have	AUX
ftr-319	362	24	been	be	AUX
ftr-319	362	25	physically	physically	ADV
ftr-319	362	26	present	present	ADJ
ftr-319	362	27	through	through	ADP
ftr-319	362	28	attribution	attribution	NOUN
ftr-319	362	29	)	)	PUNCT
ftr-319	362	30	.	.	PUNCT
ftr-319	363	1	finally	finally	ADV
ftr-319	363	2	,	,	PUNCT
ftr-319	363	3	one	one	PRON
ftr-319	363	4	can	can	AUX
ftr-319	363	5	limit	limit	VERB
ftr-319	363	6	the	the	DET
ftr-319	363	7	relevancy	relevancy	NOUN
ftr-319	363	8	of	of	ADP
ftr-319	363	9	international	international	ADJ
ftr-319	363	10	harvester	harvester	NOUN
ftr-319	363	11	to	to	ADP
ftr-319	363	12	the	the	DET
ftr-319	363	13	economic	economic	ADJ
ftr-319	363	14	nexus	nexus	NOUN
ftr-319	363	15	debate	debate	NOUN
ftr-319	363	16	by	by	ADP
ftr-319	363	17	limiting	limit	VERB
ftr-319	363	18	that	that	DET
ftr-319	363	19	case	case	NOUN
ftr-319	363	20	to	to	ADP
ftr-319	363	21	its	its	PRON
ftr-319	363	22	due	due	ADJ
ftr-319	363	23	process	process	NOUN
ftr-319	363	24	roots	root	NOUN
ftr-319	363	25	.	.	PUNCT
ftr-319	364	1	(	(	PUNCT
ftr-319	364	2	recall	recall	VERB
ftr-319	364	3	that	that	SCONJ
ftr-319	364	4	the	the	DET
ftr-319	364	5	taxpayers	taxpayer	NOUN
ftr-319	364	6	in	in	ADP
ftr-319	364	7	the	the	DET
ftr-319	364	8	case	case	NOUN
ftr-319	364	9	challenged	challenge	VERB
ftr-319	364	10	the	the	DET
ftr-319	364	11	wisconsin	wisconsin	PROPN
ftr-319	364	12	tax	tax	NOUN
ftr-319	364	13	solely	solely	ADV
ftr-319	364	14	on	on	ADP
ftr-319	364	15	that	that	DET
ftr-319	364	16	ground	ground	NOUN
ftr-319	364	17	.	.	PUNCT
ftr-319	364	18	)	)	PUNCT
ftr-319	365	1	in	in	ADP
ftr-319	365	2	fact	fact	NOUN
ftr-319	365	3	,	,	PUNCT
ftr-319	365	4	the	the	DET
ftr-319	365	5	court	court	NOUN
ftr-319	365	6	nearly	nearly	ADV
ftr-319	365	7	compels	compel	VERB
ftr-319	365	8	this	this	DET
ftr-319	365	9	limitation	limitation	NOUN
ftr-319	365	10	with	with	ADP
ftr-319	365	11	its	its	PRON
ftr-319	365	12	clear	clear	ADJ
ftr-319	365	13	statement	statement	NOUN
ftr-319	365	14	that	that	SCONJ
ftr-319	365	15	its	its	PRON
ftr-319	365	16	due	due	ADJ
ftr-319	365	17	process	process	NOUN
ftr-319	365	18	jurisprudence	jurisprudence	NOUN
ftr-319	365	19	did	do	AUX
ftr-319	365	20	not	not	PART
ftr-319	365	21	prohibit	prohibit	VERB
ftr-319	365	22	“	"	PUNCT
ftr-319	365	23	unfair	unfair	ADJ
ftr-319	365	24	or	or	CCONJ
ftr-319	365	25	burdensome	burdensome	ADJ
ftr-319	365	26	taxes	taxis	NOUN
ftr-319	365	27	,	,	PUNCT
ftr-319	365	28	merely	merely	ADV
ftr-319	365	29	because	because	SCONJ
ftr-319	365	30	they	they	PRON
ftr-319	365	31	are	be	AUX
ftr-319	365	32	unfair	unfair	ADJ
ftr-319	365	33	or	or	CCONJ
ftr-319	365	34	burdensome	burdensome	ADJ
ftr-319	365	35	.	.	PUNCT
ftr-319	366	1	”76	”76	NOUN
ftr-319	367	1	this	this	DET
ftr-319	367	2	statement	statement	NOUN
ftr-319	367	3	is	be	AUX
ftr-319	367	4	in	in	ADP
ftr-319	367	5	direct	direct	ADJ
ftr-319	367	6	conflict	conflict	NOUN
ftr-319	367	7	with	with	ADP
ftr-319	367	8	the	the	DET
ftr-319	367	9	quill	quill	NOUN
ftr-319	367	10	court	court	PROPN
ftr-319	367	11	’s	’s	PART
ftr-319	367	12	declaration	declaration	NOUN
ftr-319	367	13	of	of	ADP
ftr-319	367	14	the	the	DET
ftr-319	367	15	purpose	purpose	NOUN
ftr-319	367	16	for	for	ADP
ftr-319	367	17	the	the	DET
ftr-319	367	18	commerce	commerce	NOUN
ftr-319	367	19	clause	clause	NOUN
ftr-319	367	20	’s	’s	PART
ftr-319	367	21	enforcement	enforcement	NOUN
ftr-319	367	22	jurisdiction	jurisdiction	NOUN
ftr-319	367	23	bar	bar	NOUN
ftr-319	367	24	.	.	PUNCT
ftr-319	368	1	as	as	SCONJ
ftr-319	368	2	noted	note	VERB
ftr-319	368	3	above	above	ADV
ftr-319	368	4	,	,	PUNCT
ftr-319	368	5	the	the	DET
ftr-319	368	6	quill	quill	NOUN
ftr-319	368	7	court	court	NOUN
ftr-319	368	8	characterized	characterize	VERB
ftr-319	368	9	the	the	DET
ftr-319	368	10	substantial	substantial	ADJ
ftr-319	368	11	nexus	nexus	NOUN
ftr-319	368	12	prong	prong	NOUN
ftr-319	368	13	of	of	ADP
ftr-319	368	14	complete	complete	ADJ
ftr-319	368	15	auto	auto	NOUN
ftr-319	368	16	as	as	ADP
ftr-319	368	17	“	"	PUNCT
ftr-319	368	18	limit[ing	limit[e	VERB
ftr-319	368	19	]	]	PUNCT
ftr-319	368	20	the	the	DET
ftr-319	368	21	reach	reach	NOUN
ftr-319	368	22	of	of	ADP
ftr-319	368	23	state	state	NOUN
ftr-319	368	24	taxing	tax	VERB
ftr-319	368	25	authority	authority	NOUN
ftr-319	368	26	so	so	SCONJ
ftr-319	368	27	as	as	SCONJ
ftr-319	368	28	to	to	PART
ftr-319	368	29	ensure	ensure	VERB
ftr-319	368	30	that	that	SCONJ
ftr-319	368	31	state	state	NOUN
ftr-319	368	32	taxation	taxation	NOUN
ftr-319	368	33	does	do	AUX
ftr-319	368	34	not	not	PART
ftr-319	368	35	unduly	unduly	ADV
ftr-319	368	36	burden	burden	VERB
ftr-319	368	37	interstate	interstate	ADJ
ftr-319	368	38	commerce	commerce	NOUN
ftr-319	368	39	.	.	PUNCT
ftr-319	368	40	”77	”77	VERB
ftr-319	369	1	the	the	DET
ftr-319	369	2	international	international	ADJ
ftr-319	369	3	harvester	harvester	NOUN
ftr-319	369	4	court	court	NOUN
ftr-319	369	5	’s	’s	PART
ftr-319	369	6	express	express	ADJ
ftr-319	369	7	rejection	rejection	NOUN
ftr-319	369	8	of	of	ADP
ftr-319	369	9	that	that	DET
ftr-319	369	10	concern	concern	NOUN
ftr-319	369	11	undercuts	undercut	VERB
ftr-319	369	12	an	an	DET
ftr-319	369	13	extension	extension	NOUN
ftr-319	369	14	of	of	ADP
ftr-319	369	15	that	that	DET
ftr-319	369	16	case	case	NOUN
ftr-319	369	17	to	to	ADP
ftr-319	369	18	the	the	DET
ftr-319	369	19	substantial	substantial	ADJ
ftr-319	369	20	nexus	nexus	NOUN
ftr-319	369	21	inquiry	inquiry	NOUN
ftr-319	369	22	under	under	ADP
ftr-319	369	23	the	the	DET
ftr-319	369	24	commerce	commerce	NOUN
ftr-319	369	25	clause	clause	NOUN
ftr-319	369	26	.	.	PUNCT
ftr-319	370	1	beyond	beyond	ADP
ftr-319	370	2	whitney	whitney	NOUN
ftr-319	370	3	and	and	CCONJ
ftr-319	370	4	international	international	ADJ
ftr-319	370	5	harvester	harvester	NOUN
ftr-319	370	6	,	,	PUNCT
ftr-319	370	7	quill	quill	NOUN
ftr-319	370	8	itself	itself	PRON
ftr-319	370	9	perhaps	perhaps	ADV
ftr-319	370	10	can	can	AUX
ftr-319	370	11	be	be	AUX
ftr-319	370	12	viewed	view	VERB
ftr-319	370	13	as	as	ADP
ftr-319	370	14	supporting	support	VERB
ftr-319	370	15	an	an	DET
ftr-319	370	16	economic	economic	ADJ
ftr-319	370	17	nexus	nexus	NOUN
ftr-319	370	18	standard	standard	NOUN
ftr-319	370	19	for	for	ADP
ftr-319	370	20	purposes	purpose	NOUN
ftr-319	370	21	of	of	ADP
ftr-319	370	22	state	state	NOUN
ftr-319	370	23	business	business	NOUN
ftr-319	370	24	activity	activity	NOUN
ftr-319	370	25	taxation	taxation	NOUN
ftr-319	370	26	.	.	PUNCT
ftr-319	371	1	the	the	DET
ftr-319	371	2	court	court	NOUN
ftr-319	371	3	’s	’s	PART
ftr-319	371	4	opinion	opinion	NOUN
ftr-319	371	5	in	in	ADP
ftr-319	371	6	quill	quill	NOUN
ftr-319	371	7	explicitly	explicitly	ADV
ftr-319	371	8	(	(	PUNCT
ftr-319	371	9	and	and	CCONJ
ftr-319	371	10	repeatedly	repeatedly	ADV
ftr-319	371	11	)	)	PUNCT
ftr-319	371	12	noted	note	VERB
ftr-319	371	13	that	that	SCONJ
ftr-319	371	14	it	it	PRON
ftr-319	371	15	had	have	AUX
ftr-319	371	16	not	not	PART
ftr-319	371	17	adopted	adopt	VERB
ftr-319	371	18	a	a	DET
ftr-319	371	19	physical	physical	ADJ
ftr-319	371	20	presence	presence	NOUN
ftr-319	371	21	rule	rule	NOUN
ftr-319	371	22	for	for	ADP
ftr-319	371	23	the	the	DET
ftr-319	371	24	purpose	purpose	NOUN
ftr-319	371	25	of	of	ADP
ftr-319	371	26	evaluating	evaluate	VERB
ftr-319	371	27	impositions	imposition	NOUN
ftr-319	371	28	of	of	ADP
ftr-319	371	29	taxes	taxis	NOUN
ftr-319	371	30	other	other	ADJ
ftr-319	371	31	than	than	ADP
ftr-319	371	32	sales	sale	NOUN
ftr-319	371	33	and	and	CCONJ
ftr-319	371	34	use	use	VERB
ftr-319	371	35	taxes.78	taxes.78	NOUN
ftr-319	371	36	the	the	DET
ftr-319	371	37	court	court	NOUN
ftr-319	371	38	thus	thus	ADV
ftr-319	371	39	could	could	AUX
ftr-319	371	40	be	be	AUX
ftr-319	371	41	viewed	view	VERB
ftr-319	371	42	as	as	ADP
ftr-319	371	43	implying	imply	VERB
ftr-319	371	44	that	that	SCONJ
ftr-319	371	45	an	an	DET
ftr-319	371	46	economic	economic	ADJ
ftr-319	371	47	nexus	nexus	NOUN
ftr-319	371	48	standard	standard	NOUN
ftr-319	371	49	suffices	suffice	VERB
ftr-319	371	50	for	for	ADP
ftr-319	371	51	those	those	DET
ftr-319	371	52	purposes	purpose	NOUN
ftr-319	371	53	.	.	PUNCT
ftr-319	372	1	the	the	DET
ftr-319	372	2	problem	problem	NOUN
ftr-319	372	3	with	with	ADP
ftr-319	372	4	relying	rely	VERB
ftr-319	372	5	on	on	ADP
ftr-319	372	6	this	this	DET
ftr-319	372	7	analysis	analysis	NOUN
ftr-319	372	8	,	,	PUNCT
ftr-319	372	9	of	of	ADP
ftr-319	372	10	course	course	NOUN
ftr-319	372	11	,	,	PUNCT
ftr-319	372	12	is	be	AUX
ftr-319	372	13	that	that	SCONJ
ftr-319	372	14	the	the	DET
ftr-319	372	15	court	court	NOUN
ftr-319	372	16	did	do	AUX
ftr-319	372	17	not	not	PART
ftr-319	372	18	say	say	VERB
ftr-319	372	19	that	that	SCONJ
ftr-319	372	20	the	the	DET
ftr-319	372	21	standard	standard	NOUN
ftr-319	372	22	was	be	AUX
ftr-319	372	23	proper	proper	ADJ
ftr-319	372	24	.	.	PUNCT
ftr-319	373	1	it	it	PRON
ftr-319	373	2	only	only	ADV
ftr-319	373	3	implied	imply	VERB
ftr-319	373	4	that	that	SCONJ
ftr-319	373	5	it	it	PRON
ftr-319	373	6	was	be	AUX
ftr-319	373	7	.	.	PUNCT
ftr-319	374	1	as	as	SCONJ
ftr-319	374	2	this	this	DET
ftr-319	374	3	discussion	discussion	NOUN
ftr-319	374	4	evidences	evidence	VERB
ftr-319	374	5	,	,	PUNCT
ftr-319	374	6	the	the	DET
ftr-319	374	7	court	court	NOUN
ftr-319	374	8	’s	’s	PART
ftr-319	374	9	nexus	nexus	NOUN
ftr-319	374	10	jurisprudence	jurisprudence	NOUN
ftr-319	374	11	may	may	AUX
ftr-319	374	12	provide	provide	VERB
ftr-319	374	13	some	some	DET
ftr-319	374	14	indirect	indirect	ADJ
ftr-319	374	15	support	support	NOUN
ftr-319	374	16	for	for	ADP
ftr-319	374	17	an	an	DET
ftr-319	374	18	economic	economic	ADJ
ftr-319	374	19	nexus	nexus	NOUN
ftr-319	374	20	standard	standard	NOUN
ftr-319	374	21	for	for	ADP
ftr-319	374	22	enforcement	enforcement	NOUN
ftr-319	374	23	jurisdiction	jurisdiction	NOUN
ftr-319	374	24	purposes	purpose	NOUN
ftr-319	374	25	,	,	PUNCT
ftr-319	374	26	but	but	CCONJ
ftr-319	374	27	that	that	PRON
ftr-319	374	28	support	support	NOUN
ftr-319	374	29	falls	fall	VERB
ftr-319	374	30	short	short	ADV
ftr-319	374	31	of	of	ADP
ftr-319	374	32	being	be	AUX
ftr-319	374	33	definitive	definitive	ADJ
ftr-319	374	34	on	on	ADP
ftr-319	374	35	several	several	ADJ
ftr-319	374	36	grounds	ground	NOUN
ftr-319	374	37	.	.	PUNCT
ftr-319	375	1	as	as	ADP
ftr-319	375	2	a	a	DET
ftr-319	375	3	result	result	NOUN
ftr-319	375	4	,	,	PUNCT
ftr-319	375	5	it	it	PRON
ftr-319	375	6	has	have	AUX
ftr-319	375	7	fallen	fall	VERB
ftr-319	375	8	upon	upon	SCONJ
ftr-319	375	9	state	state	NOUN
ftr-319	375	10	courts	court	NOUN
ftr-319	375	11	and	and	CCONJ
ftr-319	375	12	state	state	NOUN
ftr-319	375	13	legislatures	legislature	NOUN
ftr-319	375	14	to	to	PART
ftr-319	375	15	determine	determine	VERB
ftr-319	375	16	the	the	DET
ftr-319	375	17	extent	extent	NOUN
ftr-319	375	18	to	to	PART
ftr-319	375	19	which	which	PRON
ftr-319	375	20	an	an	DET
ftr-319	375	21	economic	economic	ADJ
ftr-319	375	22	nexus	nexus	NOUN
ftr-319	375	23	satisfies	satisfie	NOUN
ftr-319	375	24	complete	complete	VERB
ftr-319	375	25	auto	auto	NOUN
ftr-319	375	26	’s	’s	PART
ftr-319	375	27	substantial	substantial	ADJ
ftr-319	375	28	nexus	nexus	NOUN
ftr-319	375	29	prong	prong	NOUN
ftr-319	375	30	.	.	PUNCT
ftr-319	376	1	76	76	NUM
ftr-319	376	2	.	.	PUNCT
ftr-319	377	1	int’l	int’l	NUM
ftr-319	377	2	harvester	harvester	NOUN
ftr-319	377	3	,	,	PUNCT
ftr-319	377	4	322	322	NUM
ftr-319	377	5	u.s	u.s	PROPN
ftr-319	377	6	.	.	PROPN
ftr-319	377	7	at	at	ADP
ftr-319	377	8	444	444	NUM
ftr-319	377	9	.	.	PUNCT
ftr-319	378	1	77	77	NUM
ftr-319	378	2	.	.	PUNCT
ftr-319	379	1	quill	quill	PROPN
ftr-319	379	2	corp	corp	PROPN
ftr-319	379	3	.	.	PROPN
ftr-319	379	4	v.	v.	ADP
ftr-319	379	5	north	north	PROPN
ftr-319	379	6	dakota	dakota	PROPN
ftr-319	379	7	,	,	PUNCT
ftr-319	379	8	504	504	NUM
ftr-319	379	9	u.s	u.s	PROPN
ftr-319	379	10	.	.	PROPN
ftr-319	379	11	296	296	NUM
ftr-319	379	12	,	,	PUNCT
ftr-319	379	13	313	313	NUM
ftr-319	379	14	(	(	PUNCT
ftr-319	379	15	1992	1992	NUM
ftr-319	379	16	)	)	PUNCT
ftr-319	379	17	(	(	PUNCT
ftr-319	379	18	emphasis	emphasis	NOUN
ftr-319	379	19	added	add	VERB
ftr-319	379	20	)	)	PUNCT
ftr-319	379	21	.	.	PUNCT
ftr-319	380	1	78	78	NUM
ftr-319	380	2	.	.	PUNCT
ftr-319	381	1	i	i	PRON
ftr-319	381	2	d.	d.	PROPN
ftr-319	381	3	at	at	ADP
ftr-319	381	4	314	314	NUM
ftr-319	381	5	(	(	PUNCT
ftr-319	381	6	“	"	PUNCT
ftr-319	381	7	although	although	SCONJ
ftr-319	381	8	we	we	PRON
ftr-319	381	9	have	have	AUX
ftr-319	381	10	not	not	PART
ftr-319	381	11	,	,	PUNCT
ftr-319	381	12	in	in	ADP
ftr-319	381	13	our	our	PRON
ftr-319	381	14	review	review	NOUN
ftr-319	381	15	of	of	ADP
ftr-319	381	16	other	other	ADJ
ftr-319	381	17	types	type	NOUN
ftr-319	381	18	of	of	ADP
ftr-319	381	19	taxes	taxis	NOUN
ftr-319	381	20	,	,	PUNCT
ftr-319	381	21	articulated	articulate	VERB
ftr-319	381	22	the	the	DET
ftr-319	381	23	same	same	ADJ
ftr-319	381	24	physical	physical	ADJ
ftr-319	381	25	presence	presence	NOUN
ftr-319	381	26	requirement	requirement	NOUN
ftr-319	381	27	that	that	PRON
ftr-319	381	28	bellas	bellas	PROPN
ftr-319	381	29	hess	hess	PROPN
ftr-319	381	30	established	establish	VERB
ftr-319	381	31	for	for	ADP
ftr-319	381	32	sales	sale	NOUN
ftr-319	381	33	and	and	CCONJ
ftr-319	381	34	use	use	VERB
ftr-319	381	35	taxes	taxis	NOUN
ftr-319	381	36	,	,	PUNCT
ftr-319	381	37	that	that	DET
ftr-319	381	38	silence	silence	NOUN
ftr-319	381	39	does	do	AUX
ftr-319	381	40	not	not	PART
ftr-319	381	41	imply	imply	VERB
ftr-319	381	42	repudiation	repudiation	NOUN
ftr-319	381	43	of	of	ADP
ftr-319	381	44	the	the	DET
ftr-319	381	45	bellas	bellas	PROPN
ftr-319	381	46	hess	hess	PROPN
ftr-319	381	47	rule	rule	NOUN
ftr-319	381	48	.	.	PUNCT
ftr-319	381	49	”	"	PUNCT
ftr-319	381	50	)	)	PUNCT
ftr-319	381	51	;	;	PUNCT
ftr-319	381	52	i	i	PRON
ftr-319	381	53	d.	d.	PROPN
ftr-319	381	54	at	at	ADP
ftr-319	381	55	317	317	NUM
ftr-319	381	56	(	(	PUNCT
ftr-319	381	57	“	"	PUNCT
ftr-319	381	58	in	in	ADP
ftr-319	381	59	sum	sum	NOUN
ftr-319	381	60	,	,	PUNCT
ftr-319	381	61	although	although	SCONJ
ftr-319	381	62	in	in	ADP
ftr-319	381	63	our	our	PRON
ftr-319	381	64	cases	case	NOUN
ftr-319	381	65	subsequent	subsequent	ADJ
ftr-319	381	66	to	to	PART
ftr-319	381	67	bellas	bellas	PROPN
ftr-319	381	68	hess	hess	PROPN
ftr-319	381	69	and	and	CCONJ
ftr-319	381	70	concerning	concern	VERB
ftr-319	381	71	other	other	ADJ
ftr-319	381	72	types	type	NOUN
ftr-319	381	73	of	of	ADP
ftr-319	381	74	taxes	taxis	NOUN
ftr-319	381	75	we	we	PRON
ftr-319	381	76	have	have	AUX
ftr-319	381	77	not	not	PART
ftr-319	381	78	adopted	adopt	VERB
ftr-319	381	79	a	a	DET
ftr-319	381	80	similar	similar	ADJ
ftr-319	381	81	bright	bright	ADJ
ftr-319	381	82	-	-	PUNCT
ftr-319	381	83	line	line	NOUN
ftr-319	381	84	,	,	PUNCT
ftr-319	381	85	physical	physical	ADJ
ftr-319	381	86	presence	presence	NOUN
ftr-319	381	87	requirement	requirement	NOUN
ftr-319	381	88	,	,	PUNCT
ftr-319	381	89	our	our	PRON
ftr-319	381	90	reasoning	reasoning	NOUN
ftr-319	381	91	in	in	ADP
ftr-319	381	92	those	those	DET
ftr-319	381	93	cases	case	NOUN
ftr-319	381	94	does	do	AUX
ftr-319	381	95	not	not	PART
ftr-319	381	96	compel	compel	VERB
ftr-319	381	97	that	that	SCONJ
ftr-319	381	98	we	we	PRON
ftr-319	381	99	now	now	ADV
ftr-319	381	100	reject	reject	VERB
ftr-319	381	101	the	the	DET
ftr-319	381	102	rule	rule	NOUN
ftr-319	381	103	that	that	PRON
ftr-319	381	104	bellas	bellas	PROPN
ftr-319	381	105	hess	hess	PROPN
ftr-319	381	106	established	establish	VERB
ftr-319	381	107	in	in	ADP
ftr-319	381	108	the	the	DET
ftr-319	381	109	area	area	NOUN
ftr-319	381	110	of	of	ADP
ftr-319	381	111	sales	sale	NOUN
ftr-319	381	112	and	and	CCONJ
ftr-319	381	113	use	use	VERB
ftr-319	381	114	taxes	taxis	NOUN
ftr-319	381	115	.	.	PUNCT
ftr-319	381	116	”	"	PUNCT
ftr-319	381	117	)	)	PUNCT
ftr-319	381	118	.	.	PUNCT
ftr-319	382	1	2012	2012	NUM
ftr-319	382	2	]	]	X
ftr-319	382	3	economic	economic	ADJ
ftr-319	382	4	nexus	nexus	NOUN
ftr-319	382	5	173	173	NUM
ftr-319	382	6	b.	b.	PROPN
ftr-319	382	7	economic	economic	PROPN
ftr-319	382	8	nexus	nexus	NOUN
ftr-319	382	9	as	as	SCONJ
ftr-319	382	10	adopted	adopt	VERB
ftr-319	382	11	by	by	ADP
ftr-319	382	12	state	state	NOUN
ftr-319	382	13	courts	court	NOUN
ftr-319	382	14	1	1	NUM
ftr-319	382	15	.	.	PUNCT
ftr-319	383	1	state	state	NOUN
ftr-319	383	2	judicial	judicial	ADJ
ftr-319	383	3	acceptance	acceptance	NOUN
ftr-319	383	4	of	of	ADP
ftr-319	383	5	the	the	DET
ftr-319	383	6	economic	economic	PROPN
ftr-319	383	7	nexus	nexus	PROPN
ftr-319	383	8	standard	standard	NOUN
ftr-319	383	9	the	the	DET
ftr-319	383	10	supreme	supreme	PROPN
ftr-319	383	11	court	court	PROPN
ftr-319	383	12	’s	’s	PART
ftr-319	383	13	lack	lack	NOUN
ftr-319	383	14	of	of	ADP
ftr-319	383	15	direction	direction	NOUN
ftr-319	383	16	regarding	regard	VERB
ftr-319	383	17	economic	economic	ADJ
ftr-319	383	18	nexus	nexus	NOUN
ftr-319	383	19	has	have	AUX
ftr-319	383	20	not	not	PART
ftr-319	383	21	prevented	prevent	VERB
ftr-319	383	22	states	state	NOUN
ftr-319	383	23	from	from	ADP
ftr-319	383	24	adopting	adopt	VERB
ftr-319	383	25	that	that	DET
ftr-319	383	26	standard	standard	NOUN
ftr-319	383	27	when	when	SCONJ
ftr-319	383	28	analyzing	analyze	VERB
ftr-319	383	29	the	the	DET
ftr-319	383	30	imposition	imposition	NOUN
ftr-319	383	31	of	of	ADP
ftr-319	383	32	state	state	NOUN
ftr-319	383	33	income	income	NOUN
ftr-319	383	34	taxes	taxis	NOUN
ftr-319	383	35	.	.	PUNCT
ftr-319	384	1	indeed	indeed	ADV
ftr-319	384	2	,	,	PUNCT
ftr-319	384	3	less	less	ADJ
ftr-319	384	4	than	than	ADP
ftr-319	384	5	a	a	PRON
ftr-319	384	6	year	year	NOUN
ftr-319	384	7	after	after	ADP
ftr-319	384	8	the	the	DET
ftr-319	384	9	quill	quill	NOUN
ftr-319	384	10	decision	decision	NOUN
ftr-319	384	11	,	,	PUNCT
ftr-319	384	12	the	the	DET
ftr-319	384	13	south	south	PROPN
ftr-319	384	14	carolina	carolina	PROPN
ftr-319	384	15	supreme	supreme	PROPN
ftr-319	384	16	court	court	PROPN
ftr-319	384	17	accepted	accept	VERB
ftr-319	384	18	the	the	DET
ftr-319	384	19	validity	validity	NOUN
ftr-319	384	20	of	of	ADP
ftr-319	384	21	the	the	DET
ftr-319	384	22	economic	economic	ADJ
ftr-319	384	23	nexus	nexus	NOUN
ftr-319	384	24	standard	standard	NOUN
ftr-319	384	25	for	for	ADP
ftr-319	384	26	income	income	NOUN
ftr-319	384	27	taxes	taxis	NOUN
ftr-319	384	28	in	in	ADP
ftr-319	384	29	geoffrey	geoffrey	PROPN
ftr-319	384	30	,	,	PUNCT
ftr-319	384	31	inc	inc	PROPN
ftr-319	384	32	.	.	PROPN
ftr-319	384	33	v.	v.	PROPN
ftr-319	384	34	south	south	PROPN
ftr-319	384	35	carolina	carolina	PROPN
ftr-319	384	36	tax	tax	NOUN
ftr-319	384	37	commission.79	commission.79	PROPN
ftr-319	384	38	the	the	DET
ftr-319	384	39	taxpayer	taxpayer	NOUN
ftr-319	384	40	in	in	ADP
ftr-319	384	41	this	this	DET
ftr-319	384	42	case	case	NOUN
ftr-319	384	43	was	be	AUX
ftr-319	384	44	an	an	DET
ftr-319	384	45	out	out	ADV
ftr-319	384	46	-	-	PUNCT
ftr-319	384	47	of	of	ADP
ftr-319	384	48	-	-	PUNCT
ftr-319	384	49	state	state	NOUN
ftr-319	384	50	company	company	NOUN
ftr-319	384	51	(	(	PUNCT
ftr-319	384	52	geoffrey	geoffrey	PROPN
ftr-319	384	53	)	)	PUNCT
ftr-319	384	54	whose	whose	DET
ftr-319	384	55	only	only	ADJ
ftr-319	384	56	connection	connection	NOUN
ftr-319	384	57	to	to	ADP
ftr-319	384	58	the	the	DET
ftr-319	384	59	state	state	NOUN
ftr-319	384	60	was	be	AUX
ftr-319	384	61	that	that	SCONJ
ftr-319	384	62	it	it	PRON
ftr-319	384	63	licensed	license	VERB
ftr-319	384	64	intellectual	intellectual	ADJ
ftr-319	384	65	property	property	NOUN
ftr-319	384	66	to	to	ADP
ftr-319	384	67	a	a	DET
ftr-319	384	68	related	related	ADJ
ftr-319	384	69	entity	entity	NOUN
ftr-319	384	70	(	(	PUNCT
ftr-319	384	71	toys	toy	NOUN
ftr-319	384	72	-	-	PUNCT
ftr-319	384	73	r	r	NOUN
ftr-319	384	74	-	-	PUNCT
ftr-319	384	75	us	we	PRON
ftr-319	384	76	)	)	PUNCT
ftr-319	384	77	operating	operate	VERB
ftr-319	384	78	in	in	ADP
ftr-319	384	79	the	the	DET
ftr-319	384	80	state.80	state.80	NOUN
ftr-319	384	81	the	the	DET
ftr-319	384	82	state	state	NOUN
ftr-319	384	83	asserted	assert	VERB
ftr-319	384	84	that	that	SCONJ
ftr-319	384	85	geoffrey	geoffrey	PROPN
ftr-319	384	86	was	be	AUX
ftr-319	384	87	subject	subject	ADJ
ftr-319	384	88	to	to	ADP
ftr-319	384	89	the	the	DET
ftr-319	384	90	state	state	NOUN
ftr-319	384	91	’s	’s	PART
ftr-319	384	92	tax	tax	NOUN
ftr-319	384	93	because	because	SCONJ
ftr-319	384	94	it	it	PRON
ftr-319	384	95	earned	earn	VERB
ftr-319	384	96	income	income	NOUN
ftr-319	384	97	from	from	ADP
ftr-319	384	98	the	the	DET
ftr-319	384	99	use	use	NOUN
ftr-319	384	100	of	of	ADP
ftr-319	384	101	its	its	PRON
ftr-319	384	102	intellectual	intellectual	ADJ
ftr-319	384	103	property	property	NOUN
ftr-319	384	104	in	in	ADP
ftr-319	384	105	the	the	DET
ftr-319	384	106	state	state	NOUN
ftr-319	384	107	under	under	ADP
ftr-319	384	108	its	its	PRON
ftr-319	384	109	licensing	licensing	NOUN
ftr-319	384	110	agreements	agreement	NOUN
ftr-319	384	111	with	with	ADP
ftr-319	384	112	toys	toy	NOUN
ftr-319	384	113	-	-	PUNCT
ftr-319	384	114	r	r	VERB
ftr-319	384	115	-	-	PUNCT
ftr-319	384	116	us	we	PRON
ftr-319	384	117	.	.	PUNCT
ftr-319	385	1	geoffrey	geoffrey	PROPN
ftr-319	385	2	challenged	challenge	VERB
ftr-319	385	3	the	the	DET
ftr-319	385	4	imposition	imposition	NOUN
ftr-319	385	5	of	of	ADP
ftr-319	385	6	the	the	DET
ftr-319	385	7	tax	tax	NOUN
ftr-319	385	8	as	as	ADP
ftr-319	385	9	a	a	DET
ftr-319	385	10	violation	violation	NOUN
ftr-319	385	11	of	of	ADP
ftr-319	385	12	both	both	CCONJ
ftr-319	385	13	the	the	DET
ftr-319	385	14	due	due	ADJ
ftr-319	385	15	process	process	NOUN
ftr-319	385	16	and	and	CCONJ
ftr-319	385	17	commerce	commerce	NOUN
ftr-319	385	18	clauses	clause	NOUN
ftr-319	385	19	.	.	PUNCT
ftr-319	386	1	the	the	DET
ftr-319	386	2	south	south	PROPN
ftr-319	386	3	carolina	carolina	PROPN
ftr-319	386	4	supreme	supreme	PROPN
ftr-319	386	5	court	court	PROPN
ftr-319	386	6	found	find	VERB
ftr-319	386	7	that	that	SCONJ
ftr-319	386	8	neither	neither	DET
ftr-319	386	9	clause	clause	NOUN
ftr-319	386	10	was	be	AUX
ftr-319	386	11	violated	violate	VERB
ftr-319	386	12	by	by	ADP
ftr-319	386	13	the	the	DET
ftr-319	386	14	state	state	NOUN
ftr-319	386	15	’s	’s	PART
ftr-319	386	16	imposition	imposition	NOUN
ftr-319	386	17	of	of	ADP
ftr-319	386	18	tax	tax	NOUN
ftr-319	386	19	on	on	ADP
ftr-319	386	20	geoffrey	geoffrey	PROPN
ftr-319	386	21	.	.	PUNCT
ftr-319	387	1	with	with	ADP
ftr-319	387	2	respect	respect	NOUN
ftr-319	387	3	to	to	ADP
ftr-319	387	4	the	the	DET
ftr-319	387	5	due	due	ADJ
ftr-319	387	6	process	process	NOUN
ftr-319	387	7	clause	clause	NOUN
ftr-319	387	8	,	,	PUNCT
ftr-319	387	9	the	the	DET
ftr-319	387	10	court	court	NOUN
ftr-319	387	11	found	find	VERB
ftr-319	387	12	that	that	SCONJ
ftr-319	387	13	“	"	PUNCT
ftr-319	387	14	geoffrey	geoffrey	PROPN
ftr-319	387	15	purposefully	purposefully	ADV
ftr-319	387	16	directed	direct	VERB
ftr-319	387	17	its	its	PRON
ftr-319	387	18	activities	activity	NOUN
ftr-319	387	19	towards	towards	ADP
ftr-319	387	20	south	south	PROPN
ftr-319	387	21	carolina	carolina	PROPN
ftr-319	387	22	,	,	PUNCT
ftr-319	387	23	”	"	PUNCT
ftr-319	387	24	that	that	SCONJ
ftr-319	387	25	it	it	PRON
ftr-319	387	26	had	have	VERB
ftr-319	387	27	the	the	DET
ftr-319	387	28	required	require	VERB
ftr-319	387	29	minimum	minimum	ADJ
ftr-319	387	30	connection	connection	NOUN
ftr-319	387	31	with	with	ADP
ftr-319	387	32	the	the	DET
ftr-319	387	33	state	state	NOUN
ftr-319	387	34	,	,	PUNCT
ftr-319	387	35	and	and	CCONJ
ftr-319	387	36	that	that	SCONJ
ftr-319	387	37	“	"	PUNCT
ftr-319	387	38	south	south	PROPN
ftr-319	387	39	carolina	carolina	PROPN
ftr-319	387	40	ha[d	ha[d	PROPN
ftr-319	387	41	]	]	PUNCT
ftr-319	387	42	conferred	confer	VERB
ftr-319	387	43	benefits	benefit	NOUN
ftr-319	387	44	upon	upon	SCONJ
ftr-319	387	45	geoffrey	geoffrey	PROPN
ftr-319	387	46	to	to	PART
ftr-319	387	47	which	which	PRON
ftr-319	387	48	the	the	DET
ftr-319	387	49	challenged	challenge	VERB
ftr-319	387	50	tax	tax	NOUN
ftr-319	387	51	[	[	X
ftr-319	387	52	was	be	AUX
ftr-319	387	53	]	]	PUNCT
ftr-319	387	54	rationally	rationally	ADV
ftr-319	387	55	related	relate	VERB
ftr-319	387	56	.	.	PUNCT
ftr-319	388	1	”81	”81	NOUN
ftr-319	388	2	turning	turn	VERB
ftr-319	388	3	to	to	ADP
ftr-319	388	4	geoffrey	geoffrey	PROPN
ftr-319	388	5	’s	’s	PART
ftr-319	388	6	commerce	commerce	PROPN
ftr-319	388	7	clause	clause	NOUN
ftr-319	388	8	challenge	challenge	NOUN
ftr-319	388	9	,	,	PUNCT
ftr-319	388	10	the	the	DET
ftr-319	388	11	court	court	NOUN
ftr-319	388	12	stated	state	VERB
ftr-319	388	13	:	:	PUNCT
ftr-319	388	14	“	"	PUNCT
ftr-319	388	15	[	[	X
ftr-319	388	16	i]t	i]t	NOUN
ftr-319	388	17	is	be	AUX
ftr-319	388	18	well	well	ADV
ftr-319	388	19	settled	settle	VERB
ftr-319	388	20	that	that	SCONJ
ftr-319	388	21	the	the	DET
ftr-319	388	22	taxpayer	taxpayer	NOUN
ftr-319	388	23	need	need	AUX
ftr-319	388	24	not	not	PART
ftr-319	388	25	have	have	VERB
ftr-319	388	26	a	a	DET
ftr-319	388	27	tangible	tangible	ADJ
ftr-319	388	28	,	,	PUNCT
ftr-319	388	29	physical	physical	ADJ
ftr-319	388	30	presence	presence	NOUN
ftr-319	388	31	in	in	ADP
ftr-319	388	32	a	a	DET
ftr-319	388	33	state	state	NOUN
ftr-319	388	34	for	for	SCONJ
ftr-319	388	35	income	income	NOUN
ftr-319	388	36	to	to	PART
ftr-319	388	37	be	be	AUX
ftr-319	388	38	taxable	taxable	ADJ
ftr-319	388	39	there	there	ADV
ftr-319	388	40	.	.	PUNCT
ftr-319	389	1	”82	”82	VERB
ftr-319	389	2	the	the	DET
ftr-319	389	3	court	court	NOUN
ftr-319	389	4	dismissed	dismiss	VERB
ftr-319	389	5	geoffrey	geoffrey	PROPN
ftr-319	389	6	’s	’s	PART
ftr-319	389	7	argument	argument	NOUN
ftr-319	389	8	that	that	SCONJ
ftr-319	389	9	quill	quill	PROPN
ftr-319	389	10	’s	’s	PART
ftr-319	389	11	physical	physical	ADJ
ftr-319	389	12	presence	presence	NOUN
ftr-319	389	13	standard	standard	NOUN
ftr-319	389	14	applied	apply	VERB
ftr-319	389	15	by	by	ADP
ftr-319	389	16	use	use	NOUN
ftr-319	389	17	of	of	ADP
ftr-319	389	18	a	a	DET
ftr-319	389	19	mere	mere	ADJ
ftr-319	389	20	footnote	footnote	NOUN
ftr-319	389	21	,	,	PUNCT
ftr-319	389	22	stating	state	VERB
ftr-319	389	23	that	that	SCONJ
ftr-319	389	24	the	the	DET
ftr-319	389	25	quill	quill	NOUN
ftr-319	389	26	decision	decision	NOUN
ftr-319	389	27	itself	itself	PRON
ftr-319	389	28	had	have	AUX
ftr-319	389	29	“	"	PUNCT
ftr-319	389	30	noted	note	VERB
ftr-319	389	31	that	that	SCONJ
ftr-319	389	32	the	the	DET
ftr-319	389	33	physical	physical	ADJ
ftr-319	389	34	presence	presence	NOUN
ftr-319	389	35	requirement	requirement	NOUN
ftr-319	389	36	had	have	AUX
ftr-319	389	37	not	not	PART
ftr-319	389	38	been	be	AUX
ftr-319	389	39	extended	extend	VERB
ftr-319	389	40	to	to	ADP
ftr-319	389	41	other	other	ADJ
ftr-319	389	42	types	type	NOUN
ftr-319	389	43	of	of	ADP
ftr-319	389	44	taxes	taxis	NOUN
ftr-319	389	45	[	[	PUNCT
ftr-319	389	46	beyond	beyond	ADP
ftr-319	389	47	sales	sale	NOUN
ftr-319	389	48	and	and	CCONJ
ftr-319	389	49	use	use	VERB
ftr-319	389	50	taxes].”83	taxes].”83	DET
ftr-319	389	51	geoffrey	geoffrey	PROPN
ftr-319	389	52	petitioned	petition	VERB
ftr-319	389	53	the	the	DET
ftr-319	389	54	supreme	supreme	PROPN
ftr-319	389	55	court	court	PROPN
ftr-319	389	56	to	to	PART
ftr-319	389	57	review	review	VERB
ftr-319	389	58	the	the	DET
ftr-319	389	59	case	case	NOUN
ftr-319	389	60	,	,	PUNCT
ftr-319	389	61	but	but	CCONJ
ftr-319	389	62	the	the	DET
ftr-319	389	63	court	court	NOUN
ftr-319	389	64	denied	deny	VERB
ftr-319	389	65	the	the	DET
ftr-319	389	66	request.84	request.84	PROPN
ftr-319	389	67	geoffrey	geoffrey	PROPN
ftr-319	389	68	stands	stand	VERB
ftr-319	389	69	as	as	ADP
ftr-319	389	70	the	the	DET
ftr-319	389	71	starting	starting	NOUN
ftr-319	389	72	point	point	NOUN
ftr-319	389	73	for	for	ADP
ftr-319	389	74	state	state	NOUN
ftr-319	389	75	assertions	assertion	NOUN
ftr-319	389	76	that	that	SCONJ
ftr-319	389	77	an	an	DET
ftr-319	389	78	economic	economic	ADJ
ftr-319	389	79	nexus	nexus	NOUN
ftr-319	389	80	standard	standard	NOUN
ftr-319	389	81	for	for	ADP
ftr-319	389	82	income	income	NOUN
ftr-319	389	83	taxes	taxis	NOUN
ftr-319	389	84	is	be	AUX
ftr-319	389	85	permissible	permissible	ADJ
ftr-319	389	86	after	after	ADP
ftr-319	389	87	quill	quill	NOUN
ftr-319	389	88	.	.	PUNCT
ftr-319	390	1	79	79	NUM
ftr-319	390	2	.	.	PUNCT
ftr-319	391	1	437	437	NUM
ftr-319	391	2	s.e.2d	s.e.2d	NOUN
ftr-319	391	3	13	13	NUM
ftr-319	391	4	(	(	PUNCT
ftr-319	391	5	s.c	s.c	PROPN
ftr-319	391	6	.	.	PROPN
ftr-319	391	7	1993	1993	NUM
ftr-319	391	8	)	)	PUNCT
ftr-319	391	9	.	.	PUNCT
ftr-319	392	1	80	80	NUM
ftr-319	392	2	.	.	PUNCT
ftr-319	393	1	i	i	PRON
ftr-319	393	2	d.	d.	PROPN
ftr-319	393	3	at	at	ADP
ftr-319	393	4	16–17	16–17	PROPN
ftr-319	393	5	.	.	PUNCT
ftr-319	394	1	81	81	NUM
ftr-319	394	2	.	.	PUNCT
ftr-319	395	1	i	i	PRON
ftr-319	395	2	d.	d.	PROPN
ftr-319	395	3	at	at	ADP
ftr-319	395	4	19–22	19–22	NUM
ftr-319	395	5	.	.	PUNCT
ftr-319	396	1	82	82	NUM
ftr-319	396	2	.	.	PUNCT
ftr-319	397	1	i	i	PRON
ftr-319	397	2	d.	d.	PROPN
ftr-319	397	3	at	at	ADP
ftr-319	397	4	23	23	NUM
ftr-319	397	5	.	.	PUNCT
ftr-319	398	1	the	the	DET
ftr-319	398	2	geoffrey	geoffrey	PROPN
ftr-319	398	3	court	court	PROPN
ftr-319	398	4	’s	’s	PART
ftr-319	398	5	sole	sole	ADJ
ftr-319	398	6	supporting	support	VERB
ftr-319	398	7	citation	citation	NOUN
ftr-319	398	8	from	from	ADP
ftr-319	398	9	the	the	DET
ftr-319	398	10	supreme	supreme	PROPN
ftr-319	398	11	court	court	PROPN
ftr-319	398	12	was	be	AUX
ftr-319	398	13	a	a	DET
ftr-319	398	14	reference	reference	NOUN
ftr-319	398	15	to	to	ADP
ftr-319	398	16	int’l	int’l	NOUN
ftr-319	398	17	harvester	harvester	NOUN
ftr-319	398	18	.	.	PUNCT
ftr-319	399	1	i	i	PRON
ftr-319	399	2	d.	d.	PROPN
ftr-319	399	3	as	as	SCONJ
ftr-319	399	4	discussed	discuss	VERB
ftr-319	399	5	earlier	early	ADV
ftr-319	399	6	,	,	PUNCT
ftr-319	399	7	the	the	DET
ftr-319	399	8	south	south	PROPN
ftr-319	399	9	carolina	carolina	PROPN
ftr-319	399	10	court	court	PROPN
ftr-319	399	11	’s	’s	PART
ftr-319	399	12	reference	reference	NOUN
ftr-319	399	13	is	be	AUX
ftr-319	399	14	unsatisfactory	unsatisfactory	ADJ
ftr-319	399	15	for	for	ADP
ftr-319	399	16	many	many	ADJ
ftr-319	399	17	reasons	reason	NOUN
ftr-319	399	18	.	.	PUNCT
ftr-319	400	1	see	see	VERB
ftr-319	400	2	supra	supra	PROPN
ftr-319	400	3	notes	note	VERB
ftr-319	400	4	65–77	65–77	PROPN
ftr-319	400	5	and	and	CCONJ
ftr-319	400	6	accompanying	accompany	VERB
ftr-319	400	7	text	text	NOUN
ftr-319	400	8	.	.	PUNCT
ftr-319	401	1	83	83	NUM
ftr-319	401	2	.	.	PUNCT
ftr-319	402	1	geoffrey	geoffrey	PROPN
ftr-319	402	2	,	,	PUNCT
ftr-319	402	3	437	437	NUM
ftr-319	402	4	s.e.2d	s.e.2d	NOUN
ftr-319	402	5	at	at	ADP
ftr-319	402	6	23	23	NUM
ftr-319	402	7	n.4	n.4	NOUN
ftr-319	402	8	.	.	PUNCT
ftr-319	403	1	84	84	NUM
ftr-319	403	2	.	.	PUNCT
ftr-319	404	1	geoffrey	geoffrey	PROPN
ftr-319	404	2	,	,	PUNCT
ftr-319	404	3	inc	inc	PROPN
ftr-319	404	4	.	.	PROPN
ftr-319	405	1	v.	v.	PROPN
ftr-319	405	2	s.c	s.c	PROPN
ftr-319	405	3	.	.	PROPN
ftr-319	405	4	dep’t	dep’t	PROPN
ftr-319	405	5	of	of	ADP
ftr-319	405	6	rev	rev	PROPN
ftr-319	405	7	.	.	PROPN
ftr-319	405	8	&	&	CCONJ
ftr-319	405	9	tax’n	tax’n	PROPN
ftr-319	405	10	,	,	PUNCT
ftr-319	406	1	510	510	NUM
ftr-319	406	2	u.s	u.s	PROPN
ftr-319	406	3	.	.	PROPN
ftr-319	406	4	992	992	NUM
ftr-319	406	5	(	(	PUNCT
ftr-319	406	6	1993	1993	NUM
ftr-319	406	7	)	)	PUNCT
ftr-319	406	8	.	.	PUNCT
ftr-319	407	1	the	the	DET
ftr-319	407	2	geoffrey	geoffrey	PROPN
ftr-319	407	3	court	court	PROPN
ftr-319	407	4	’s	’s	PART
ftr-319	407	5	limited	limited	PROPN
ftr-319	407	6	commerce	commerce	PROPN
ftr-319	407	7	clause	clause	NOUN
ftr-319	407	8	analysis	analysis	NOUN
ftr-319	407	9	and	and	CCONJ
ftr-319	407	10	subsequent	subsequent	ADJ
ftr-319	407	11	determination	determination	NOUN
ftr-319	407	12	are	be	AUX
ftr-319	407	13	subject	subject	ADJ
ftr-319	407	14	to	to	ADP
ftr-319	407	15	critique	critique	NOUN
ftr-319	407	16	on	on	ADP
ftr-319	407	17	several	several	ADJ
ftr-319	407	18	grounds	ground	NOUN
ftr-319	407	19	.	.	PUNCT
ftr-319	408	1	see	see	VERB
ftr-319	408	2	,	,	PUNCT
ftr-319	408	3	e.g.	e.g.	ADV
ftr-319	408	4	,	,	PUNCT
ftr-319	408	5	hellerstein	hellerstein	NOUN
ftr-319	408	6	,	,	PUNCT
ftr-319	408	7	state	state	NOUN
ftr-319	408	8	taxation	taxation	NOUN
ftr-319	408	9	,	,	PUNCT
ftr-319	408	10	supra	supra	PROPN
ftr-319	408	11	note	note	PROPN
ftr-319	408	12	16	16	NUM
ftr-319	408	13	,	,	PUNCT
ftr-319	408	14	¶	¶	NOUN
ftr-319	408	15	6.11[2	6.11[2	NUM
ftr-319	408	16	]	]	PUNCT
ftr-319	408	17	.	.	PUNCT
ftr-319	409	1	174	174	NUM
ftr-319	409	2	florida	florida	PROPN
ftr-319	409	3	tax	tax	NOUN
ftr-319	409	4	review	review	NOUN
ftr-319	409	5	[	[	X
ftr-319	409	6	vol	vol	NOUN
ftr-319	409	7	.	.	PUNCT
ftr-319	410	1	13:4	13:4	NUM
ftr-319	410	2	initially	initially	ADV
ftr-319	410	3	,	,	PUNCT
ftr-319	410	4	however	however	ADV
ftr-319	410	5	,	,	PUNCT
ftr-319	410	6	other	other	ADJ
ftr-319	410	7	states	state	NOUN
ftr-319	410	8	were	be	AUX
ftr-319	410	9	not	not	PART
ftr-319	410	10	overwhelmingly	overwhelmingly	ADV
ftr-319	410	11	convinced	convince	VERB
ftr-319	410	12	that	that	SCONJ
ftr-319	410	13	geoffrey	geoffrey	PROPN
ftr-319	410	14	was	be	AUX
ftr-319	410	15	correct	correct	ADJ
ftr-319	410	16	;	;	PUNCT
ftr-319	410	17	in	in	ADP
ftr-319	410	18	the	the	DET
ftr-319	410	19	next	next	ADJ
ftr-319	410	20	decade	decade	NOUN
ftr-319	410	21	,	,	PUNCT
ftr-319	410	22	many	many	ADJ
ftr-319	410	23	cases	case	NOUN
ftr-319	410	24	were	be	AUX
ftr-319	410	25	decided	decide	VERB
ftr-319	410	26	on	on	ADP
ftr-319	410	27	each	each	DET
ftr-319	410	28	side	side	NOUN
ftr-319	410	29	of	of	ADP
ftr-319	410	30	the	the	DET
ftr-319	410	31	issue	issue	NOUN
ftr-319	410	32	.	.	PUNCT
ftr-319	411	1	courts	court	NOUN
ftr-319	411	2	in	in	ADP
ftr-319	411	3	illinois,85	illinois,85	PROPN
ftr-319	411	4	new	new	ADJ
ftr-319	411	5	mexico,86	mexico,86	PROPN
ftr-319	411	6	north	north	NOUN
ftr-319	411	7	carolina,87	carolina,87	NOUN
ftr-319	411	8	ohio,88	ohio,88	NOUN
ftr-319	411	9	and	and	CCONJ
ftr-319	411	10	washington89	washington89	NOUN
ftr-319	411	11	agreed	agree	VERB
ftr-319	411	12	with	with	ADP
ftr-319	411	13	the	the	DET
ftr-319	411	14	south	south	PROPN
ftr-319	411	15	carolina	carolina	PROPN
ftr-319	411	16	court	court	PROPN
ftr-319	411	17	and	and	CCONJ
ftr-319	411	18	held	hold	VERB
ftr-319	411	19	that	that	SCONJ
ftr-319	411	20	quill	quill	NOUN
ftr-319	411	21	did	do	AUX
ftr-319	411	22	not	not	PART
ftr-319	411	23	foreclose	foreclose	VERB
ftr-319	411	24	an	an	DET
ftr-319	411	25	economic	economic	ADJ
ftr-319	411	26	nexus	nexus	NOUN
ftr-319	411	27	standard	standard	NOUN
ftr-319	411	28	outside	outside	ADP
ftr-319	411	29	of	of	ADP
ftr-319	411	30	sales	sale	NOUN
ftr-319	411	31	and	and	CCONJ
ftr-319	411	32	use	use	VERB
ftr-319	411	33	tax	tax	NOUN
ftr-319	411	34	cases	case	NOUN
ftr-319	411	35	.	.	PUNCT
ftr-319	412	1	in	in	ADP
ftr-319	412	2	contrast	contrast	NOUN
ftr-319	412	3	,	,	PUNCT
ftr-319	412	4	cases	case	NOUN
ftr-319	412	5	in	in	ADP
ftr-319	412	6	tennessee,90	tennessee,90	NOUN
ftr-319	412	7	texas,91	texas,91	NOUN
ftr-319	412	8	and	and	CCONJ
ftr-319	412	9	new	new	ADJ
ftr-319	412	10	jersey92	jersey92	NOUN
ftr-319	412	11	held	hold	VERB
ftr-319	412	12	that	that	SCONJ
ftr-319	412	13	quill	quill	NOUN
ftr-319	412	14	prohibited	prohibit	VERB
ftr-319	412	15	the	the	DET
ftr-319	412	16	use	use	NOUN
ftr-319	412	17	of	of	ADP
ftr-319	412	18	an	an	DET
ftr-319	412	19	economic	economic	ADJ
ftr-319	412	20	nexus	nexus	NOUN
ftr-319	412	21	standard	standard	NOUN
ftr-319	412	22	for	for	ADP
ftr-319	412	23	state	state	NOUN
ftr-319	412	24	income	income	NOUN
ftr-319	412	25	taxes	taxis	NOUN
ftr-319	412	26	.	.	PUNCT
ftr-319	413	1	state	state	NOUN
ftr-319	413	2	courts	court	NOUN
ftr-319	413	3	began	begin	VERB
ftr-319	413	4	to	to	PART
ftr-319	413	5	approve	approve	VERB
ftr-319	413	6	economic	economic	ADJ
ftr-319	413	7	nexus	nexus	NOUN
ftr-319	413	8	standards	standard	NOUN
ftr-319	413	9	with	with	ADP
ftr-319	413	10	increasing	increase	VERB
ftr-319	413	11	regularity	regularity	NOUN
ftr-319	413	12	and	and	CCONJ
ftr-319	413	13	unity	unity	NOUN
ftr-319	413	14	beginning	begin	VERB
ftr-319	413	15	in	in	ADP
ftr-319	413	16	2005	2005	NUM
ftr-319	413	17	.	.	PUNCT
ftr-319	414	1	in	in	ADP
ftr-319	414	2	june	june	PROPN
ftr-319	414	3	2005	2005	NUM
ftr-319	414	4	,	,	PUNCT
ftr-319	414	5	a	a	DET
ftr-319	414	6	west	west	PROPN
ftr-319	414	7	virginia	virginia	PROPN
ftr-319	414	8	circuit	circuit	PROPN
ftr-319	414	9	court	court	NOUN
ftr-319	414	10	determined	determine	VERB
ftr-319	414	11	that	that	SCONJ
ftr-319	414	12	mbna	mbna	PROPN
ftr-319	414	13	bank	bank	PROPN
ftr-319	414	14	,	,	PUNCT
ftr-319	414	15	an	an	DET
ftr-319	414	16	out	out	ADV
ftr-319	414	17	-	-	PUNCT
ftr-319	414	18	of	of	ADP
ftr-319	414	19	-	-	PUNCT
ftr-319	414	20	state	state	NOUN
ftr-319	414	21	credit	credit	NOUN
ftr-319	414	22	card	card	NOUN
ftr-319	414	23	company	company	NOUN
ftr-319	414	24	,	,	PUNCT
ftr-319	414	25	had	have	VERB
ftr-319	414	26	a	a	DET
ftr-319	414	27	sufficient	sufficient	ADJ
ftr-319	414	28	nexus	nexus	NOUN
ftr-319	414	29	with	with	ADP
ftr-319	414	30	the	the	DET
ftr-319	414	31	state	state	NOUN
ftr-319	414	32	based	base	VERB
ftr-319	414	33	merely	merely	ADV
ftr-319	414	34	upon	upon	SCONJ
ftr-319	414	35	its	its	PRON
ftr-319	414	36	solicitation	solicitation	NOUN
ftr-319	414	37	of	of	ADP
ftr-319	414	38	,	,	PUNCT
ftr-319	414	39	and	and	CCONJ
ftr-319	414	40	business	business	NOUN
ftr-319	414	41	with	with	ADP
ftr-319	414	42	,	,	PUNCT
ftr-319	414	43	west	west	PROPN
ftr-319	414	44	virginia	virginia	PROPN
ftr-319	414	45	customers.93	customers.93	PROPN
ftr-319	414	46	the	the	DET
ftr-319	414	47	west	west	PROPN
ftr-319	414	48	virginia	virginia	PROPN
ftr-319	414	49	supreme	supreme	PROPN
ftr-319	414	50	court	court	PROPN
ftr-319	414	51	affirmed	affirm	VERB
ftr-319	414	52	this	this	DET
ftr-319	414	53	decision	decision	NOUN
ftr-319	414	54	in	in	ADP
ftr-319	414	55	2006	2006	NUM
ftr-319	414	56	,	,	PUNCT
ftr-319	414	57	and	and	CCONJ
ftr-319	414	58	the	the	DET
ftr-319	414	59	u.s	u.s	PROPN
ftr-319	414	60	.	.	PROPN
ftr-319	414	61	supreme	supreme	PROPN
ftr-319	414	62	court	court	PROPN
ftr-319	414	63	declined	decline	VERB
ftr-319	414	64	to	to	PART
ftr-319	414	65	review	review	VERB
ftr-319	414	66	the	the	DET
ftr-319	414	67	case	case	NOUN
ftr-319	414	68	in	in	ADP
ftr-319	414	69	2007.94	2007.94	NUM
ftr-319	414	70	the	the	DET
ftr-319	414	71	west	west	PROPN
ftr-319	414	72	virginia	virginia	PROPN
ftr-319	414	73	experience	experience	NOUN
ftr-319	414	74	played	play	VERB
ftr-319	414	75	out	out	ADP
ftr-319	414	76	almost	almost	ADV
ftr-319	414	77	simultaneously	simultaneously	ADV
ftr-319	414	78	in	in	ADP
ftr-319	414	79	new	new	PROPN
ftr-319	414	80	jersey	jersey	PROPN
ftr-319	414	81	.	.	PUNCT
ftr-319	415	1	in	in	ADP
ftr-319	415	2	2005	2005	NUM
ftr-319	415	3	,	,	PUNCT
ftr-319	415	4	the	the	DET
ftr-319	415	5	appellate	appellate	ADJ
ftr-319	415	6	division	division	NOUN
ftr-319	415	7	of	of	ADP
ftr-319	415	8	the	the	DET
ftr-319	415	9	new	new	PROPN
ftr-319	415	10	jersey	jersey	PROPN
ftr-319	415	11	superior	superior	PROPN
ftr-319	415	12	court	court	NOUN
ftr-319	415	13	held	hold	VERB
ftr-319	415	14	that	that	SCONJ
ftr-319	415	15	an	an	DET
ftr-319	415	16	out	out	ADV
ftr-319	415	17	-	-	PUNCT
ftr-319	415	18	of	of	ADP
ftr-319	415	19	-	-	PUNCT
ftr-319	415	20	state	state	NOUN
ftr-319	415	21	intangible	intangible	ADJ
ftr-319	415	22	holding	hold	VERB
ftr-319	415	23	company	company	NOUN
ftr-319	415	24	had	have	VERB
ftr-319	415	25	a	a	DET
ftr-319	415	26	nexus	nexus	NOUN
ftr-319	415	27	with	with	ADP
ftr-319	415	28	new	new	PROPN
ftr-319	415	29	jersey	jersey	PROPN
ftr-319	415	30	for	for	ADP
ftr-319	415	31	income	income	NOUN
ftr-319	415	32	tax	tax	NOUN
ftr-319	415	33	purposes	purpose	NOUN
ftr-319	415	34	simply	simply	ADV
ftr-319	415	35	based	base	VERB
ftr-319	415	36	upon	upon	SCONJ
ftr-319	415	37	its	its	PRON
ftr-319	415	38	receipt	receipt	NOUN
ftr-319	415	39	of	of	ADP
ftr-319	415	40	royalty	royalty	NOUN
ftr-319	415	41	income	income	NOUN
ftr-319	415	42	from	from	ADP
ftr-319	415	43	its	its	PRON
ftr-319	415	44	related	relate	VERB
ftr-319	415	45	-	-	PUNCT
ftr-319	415	46	party	party	NOUN
ftr-319	415	47	licensor	licensor	NOUN
ftr-319	415	48	in	in	ADP
ftr-319	415	49	the	the	DET
ftr-319	415	50	state.95	state.95	NOUN
ftr-319	415	51	the	the	DET
ftr-319	415	52	supreme	supreme	PROPN
ftr-319	415	53	court	court	PROPN
ftr-319	415	54	of	of	ADP
ftr-319	415	55	85	85	NUM
ftr-319	415	56	.	.	PUNCT
ftr-319	416	1	borden	borden	NOUN
ftr-319	416	2	chems	chem	NOUN
ftr-319	416	3	.	.	PUNCT
ftr-319	416	4	&	&	CCONJ
ftr-319	416	5	plastics	plastics	PROPN
ftr-319	416	6	v.	v.	ADP
ftr-319	416	7	zehnder	zehnder	NOUN
ftr-319	416	8	,	,	PUNCT
ftr-319	416	9	726	726	NUM
ftr-319	416	10	n.e.2d	n.e.2d	NOUN
ftr-319	416	11	73	73	NUM
ftr-319	416	12	(	(	PUNCT
ftr-319	416	13	ill	ill	PROPN
ftr-319	416	14	.	.	PUNCT
ftr-319	417	1	app	app	PROPN
ftr-319	417	2	.	.	PUNCT
ftr-319	418	1	ct	ct	PROPN
ftr-319	418	2	.	.	PROPN
ftr-319	418	3	2000	2000	NUM
ftr-319	418	4	)	)	PUNCT
ftr-319	418	5	.	.	PUNCT
ftr-319	419	1	86	86	NUM
ftr-319	419	2	.	.	PUNCT
ftr-319	420	1	kmart	kmart	PROPN
ftr-319	420	2	props	props	PROPN
ftr-319	420	3	.	.	PROPN
ftr-319	420	4	,	,	PUNCT
ftr-319	420	5	inc	inc	PROPN
ftr-319	420	6	.	.	PROPN
ftr-319	421	1	v.	v.	ADP
ftr-319	421	2	tax’n	tax’n	PROPN
ftr-319	421	3	&	&	CCONJ
ftr-319	421	4	rev	rev	PROPN
ftr-319	421	5	.	.	PROPN
ftr-319	421	6	dep’t	dep’t	PROPN
ftr-319	421	7	of	of	ADP
ftr-319	421	8	n.m	n.m	PROPN
ftr-319	421	9	.	.	PROPN
ftr-319	421	10	,	,	PUNCT
ftr-319	421	11	131	131	NUM
ftr-319	421	12	p.3d	p.3d	NUM
ftr-319	421	13	27	27	NUM
ftr-319	421	14	(	(	PUNCT
ftr-319	421	15	n.m	n.m	PROPN
ftr-319	421	16	.	.	PROPN
ftr-319	421	17	ct	ct	PROPN
ftr-319	421	18	.	.	PUNCT
ftr-319	422	1	app	app	PROPN
ftr-319	422	2	.	.	PROPN
ftr-319	422	3	2001	2001	NUM
ftr-319	422	4	)	)	PUNCT
ftr-319	422	5	,	,	PUNCT
ftr-319	422	6	cert	cert	NOUN
ftr-319	422	7	.	.	PUNCT
ftr-319	423	1	granted	grant	VERB
ftr-319	423	2	,	,	PUNCT
ftr-319	423	3	40	40	NUM
ftr-319	423	4	p.3d	p.3d	NUM
ftr-319	423	5	1008	1008	NUM
ftr-319	423	6	(	(	PUNCT
ftr-319	423	7	n.m	n.m	PROPN
ftr-319	423	8	.	.	PROPN
ftr-319	423	9	2002	2002	NUM
ftr-319	423	10	)	)	PUNCT
ftr-319	423	11	,	,	PUNCT
ftr-319	423	12	cert	cert	PROPN
ftr-319	423	13	.	.	PUNCT
ftr-319	424	1	dismissed	dismiss	VERB
ftr-319	424	2	,	,	PUNCT
ftr-319	424	3	aff’d	aff’d	VERB
ftr-319	424	4	in	in	ADP
ftr-319	424	5	part	part	NOUN
ftr-319	424	6	,	,	PUNCT
ftr-319	424	7	rev’d	rev’d	NOUN
ftr-319	424	8	in	in	ADP
ftr-319	424	9	part	part	PROPN
ftr-319	424	10	sub	sub	PROPN
ftr-319	424	11	nom	nom	PROPN
ftr-319	424	12	.	.	PROPN
ftr-319	424	13	kmart	kmart	PROPN
ftr-319	424	14	corp	corp	PROPN
ftr-319	424	15	.	.	PROPN
ftr-319	425	1	v.	v.	ADP
ftr-319	425	2	tax’n	tax’n	PROPN
ftr-319	425	3	&	&	CCONJ
ftr-319	425	4	rev	rev	PROPN
ftr-319	425	5	.	.	PROPN
ftr-319	425	6	dep’t	dep’t	PROPN
ftr-319	425	7	of	of	ADP
ftr-319	425	8	n.m	n.m	PROPN
ftr-319	425	9	.	.	PROPN
ftr-319	425	10	,	,	PUNCT
ftr-319	425	11	131	131	NUM
ftr-319	425	12	p.3d	p.3d	NUM
ftr-319	425	13	22	22	NUM
ftr-319	425	14	(	(	PUNCT
ftr-319	425	15	n.m	n.m	PROPN
ftr-319	425	16	.	.	PROPN
ftr-319	425	17	2005	2005	NUM
ftr-319	425	18	)	)	PUNCT
ftr-319	425	19	.	.	PUNCT
ftr-319	426	1	87	87	NUM
ftr-319	426	2	.	.	PUNCT
ftr-319	427	1	a	a	PRON
ftr-319	427	2	&	&	CCONJ
ftr-319	427	3	f	f	PROPN
ftr-319	427	4	trademark	trademark	PROPN
ftr-319	427	5	,	,	PUNCT
ftr-319	427	6	inc	inc	PROPN
ftr-319	427	7	.	.	PROPN
ftr-319	428	1	v.	v.	PROPN
ftr-319	428	2	tolson	tolson	PROPN
ftr-319	428	3	,	,	PUNCT
ftr-319	428	4	605	605	NUM
ftr-319	428	5	s.e.2d	s.e.2d	NUM
ftr-319	428	6	187	187	NUM
ftr-319	428	7	(	(	PUNCT
ftr-319	428	8	n.c	n.c	PROPN
ftr-319	428	9	.	.	PROPN
ftr-319	428	10	ct	ct	PROPN
ftr-319	428	11	.	.	PUNCT
ftr-319	428	12	app	app	PROPN
ftr-319	428	13	.	.	PROPN
ftr-319	428	14	2004	2004	NUM
ftr-319	428	15	)	)	PUNCT
ftr-319	428	16	.	.	PUNCT
ftr-319	429	1	88	88	NUM
ftr-319	429	2	.	.	PUNCT
ftr-319	430	1	couchot	couchot	PROPN
ftr-319	430	2	v.	v.	ADP
ftr-319	430	3	state	state	NOUN
ftr-319	430	4	lottery	lottery	NOUN
ftr-319	430	5	comm’n	comm’n	NOUN
ftr-319	430	6	,	,	PUNCT
ftr-319	430	7	659	659	NUM
ftr-319	430	8	n.e.2d	n.e.2d	NOUN
ftr-319	430	9	1225	1225	NUM
ftr-319	430	10	(	(	PUNCT
ftr-319	430	11	ohio	ohio	PROPN
ftr-319	430	12	1996	1996	NUM
ftr-319	430	13	)	)	PUNCT
ftr-319	430	14	,	,	PUNCT
ftr-319	430	15	cert	cert	PROPN
ftr-319	430	16	.	.	PUNCT
ftr-319	431	1	denied	deny	VERB
ftr-319	431	2	,	,	PUNCT
ftr-319	431	3	519	519	NUM
ftr-319	431	4	u.s	u.s	PROPN
ftr-319	431	5	.	.	PROPN
ftr-319	431	6	810	810	NUM
ftr-319	431	7	(	(	PUNCT
ftr-319	431	8	1996	1996	NUM
ftr-319	431	9	)	)	PUNCT
ftr-319	431	10	.	.	PUNCT
ftr-319	432	1	the	the	DET
ftr-319	432	2	couchot	couchot	PROPN
ftr-319	432	3	court	court	NOUN
ftr-319	432	4	expressed	express	VERB
ftr-319	432	5	support	support	NOUN
ftr-319	432	6	for	for	ADP
ftr-319	432	7	an	an	DET
ftr-319	432	8	economic	economic	ADJ
ftr-319	432	9	nexus	nexus	NOUN
ftr-319	432	10	standard	standard	NOUN
ftr-319	432	11	,	,	PUNCT
ftr-319	432	12	but	but	CCONJ
ftr-319	432	13	the	the	DET
ftr-319	432	14	taxpayer	taxpayer	NOUN
ftr-319	432	15	in	in	ADP
ftr-319	432	16	that	that	DET
ftr-319	432	17	case	case	NOUN
ftr-319	432	18	had	have	VERB
ftr-319	432	19	a	a	DET
ftr-319	432	20	physical	physical	ADJ
ftr-319	432	21	presence	presence	NOUN
ftr-319	432	22	in	in	ADP
ftr-319	432	23	the	the	DET
ftr-319	432	24	taxing	tax	VERB
ftr-319	432	25	state	state	NOUN
ftr-319	432	26	.	.	PUNCT
ftr-319	433	1	i	i	PRON
ftr-319	433	2	d.	d.	PROPN
ftr-319	433	3	the	the	DET
ftr-319	433	4	income	income	NOUN
ftr-319	433	5	at	at	ADP
ftr-319	433	6	issue	issue	NOUN
ftr-319	433	7	was	be	AUX
ftr-319	433	8	lottery	lottery	NOUN
ftr-319	433	9	winnings	winning	NOUN
ftr-319	433	10	from	from	ADP
ftr-319	433	11	a	a	DET
ftr-319	433	12	ticket	ticket	NOUN
ftr-319	433	13	that	that	PRON
ftr-319	433	14	the	the	DET
ftr-319	433	15	taxpayer	taxpayer	NOUN
ftr-319	433	16	purchased	purchase	VERB
ftr-319	433	17	and	and	CCONJ
ftr-319	433	18	redeemed	redeem	VERB
ftr-319	433	19	while	while	SCONJ
ftr-319	433	20	physically	physically	ADV
ftr-319	433	21	present	present	ADJ
ftr-319	433	22	in	in	ADP
ftr-319	433	23	ohio	ohio	PROPN
ftr-319	433	24	.	.	PUNCT
ftr-319	434	1	i	i	PRON
ftr-319	434	2	d.	d.	PROPN
ftr-319	434	3	at	at	ADP
ftr-319	434	4	1230–31	1230–31	PROPN
ftr-319	434	5	.	.	PUNCT
ftr-319	435	1	89	89	NUM
ftr-319	435	2	.	.	PUNCT
ftr-319	436	1	gen	gen	PROPN
ftr-319	436	2	.	.	PROPN
ftr-319	436	3	motors	motors	PROPN
ftr-319	436	4	corp	corp	PROPN
ftr-319	436	5	.	.	PROPN
ftr-319	436	6	v.	v.	ADP
ftr-319	436	7	city	city	PROPN
ftr-319	436	8	of	of	ADP
ftr-319	436	9	seattle	seattle	PROPN
ftr-319	436	10	,	,	PUNCT
ftr-319	436	11	25	25	NUM
ftr-319	436	12	p.3d	p.3d	NUM
ftr-319	436	13	1022	1022	NUM
ftr-319	436	14	(	(	PUNCT
ftr-319	436	15	wash	wash	NOUN
ftr-319	436	16	.	.	PUNCT
ftr-319	437	1	ct	ct	PROPN
ftr-319	437	2	.	.	PUNCT
ftr-319	438	1	app	app	PROPN
ftr-319	438	2	.	.	PROPN
ftr-319	438	3	2001	2001	NUM
ftr-319	438	4	)	)	PUNCT
ftr-319	438	5	,	,	PUNCT
ftr-319	438	6	cert	cert	PROPN
ftr-319	438	7	.	.	PUNCT
ftr-319	438	8	denied	deny	VERB
ftr-319	438	9	,	,	PUNCT
ftr-319	438	10	535	535	NUM
ftr-319	438	11	u.s	u.s	PROPN
ftr-319	438	12	.	.	PROPN
ftr-319	438	13	1056	1056	NUM
ftr-319	438	14	(	(	PUNCT
ftr-319	438	15	2002	2002	NUM
ftr-319	438	16	)	)	PUNCT
ftr-319	438	17	.	.	PUNCT
ftr-319	439	1	90	90	NUM
ftr-319	439	2	.	.	PUNCT
ftr-319	440	1	j.c	j.c	PROPN
ftr-319	440	2	.	.	PROPN
ftr-319	440	3	penney	penney	PROPN
ftr-319	440	4	nat’l	nat’l	PROPN
ftr-319	440	5	bank	bank	PROPN
ftr-319	440	6	v.	v.	PROPN
ftr-319	440	7	johnson	johnson	PROPN
ftr-319	440	8	,	,	PUNCT
ftr-319	440	9	19	19	NUM
ftr-319	440	10	s.w.3d	s.w.3d	PROPN
ftr-319	440	11	831	831	NUM
ftr-319	440	12	(	(	PUNCT
ftr-319	440	13	tenn	tenn	PROPN
ftr-319	440	14	.	.	PROPN
ftr-319	441	1	ct	ct	PROPN
ftr-319	441	2	.	.	PUNCT
ftr-319	442	1	app	app	PROPN
ftr-319	442	2	.	.	PROPN
ftr-319	442	3	1999	1999	NUM
ftr-319	442	4	)	)	PUNCT
ftr-319	442	5	.	.	PUNCT
ftr-319	443	1	91	91	NUM
ftr-319	443	2	.	.	PUNCT
ftr-319	443	3	rylander	rylander	NOUN
ftr-319	443	4	v.	v.	ADP
ftr-319	443	5	bandag	bandag	PROPN
ftr-319	443	6	licensing	licensing	PROPN
ftr-319	443	7	corp	corp	PROPN
ftr-319	443	8	.	.	PROPN
ftr-319	443	9	,	,	PUNCT
ftr-319	443	10	18	18	NUM
ftr-319	443	11	s.w.3d	s.w.3d	NUM
ftr-319	443	12	296	296	NUM
ftr-319	443	13	(	(	PUNCT
ftr-319	443	14	tex	tex	PROPN
ftr-319	443	15	.	.	PROPN
ftr-319	443	16	app	app	PROPN
ftr-319	443	17	.	.	PROPN
ftr-319	443	18	2000	2000	NUM
ftr-319	443	19	)	)	PUNCT
ftr-319	443	20	.	.	PUNCT
ftr-319	444	1	92	92	NUM
ftr-319	444	2	.	.	PUNCT
ftr-319	445	1	lanco	lanco	PROPN
ftr-319	445	2	,	,	PUNCT
ftr-319	445	3	inc	inc	PROPN
ftr-319	445	4	.	.	PROPN
ftr-319	446	1	v.	v.	PROPN
ftr-319	446	2	dir	dir	PROPN
ftr-319	446	3	.	.	PUNCT
ftr-319	446	4	,	,	PUNCT
ftr-319	446	5	div	div	PROPN
ftr-319	446	6	.	.	PUNCT
ftr-319	446	7	of	of	ADP
ftr-319	446	8	tax’n	tax’n	NUM
ftr-319	446	9	,	,	PUNCT
ftr-319	446	10	21	21	NUM
ftr-319	446	11	n.j	n.j	PROPN
ftr-319	446	12	.	.	PROPN
ftr-319	446	13	tax	tax	PROPN
ftr-319	446	14	200	200	NUM
ftr-319	446	15	(	(	PUNCT
ftr-319	446	16	n.j	n.j	PROPN
ftr-319	446	17	.	.	PROPN
ftr-319	446	18	tax	tax	PROPN
ftr-319	446	19	ct	ct	PROPN
ftr-319	446	20	.	.	PROPN
ftr-319	446	21	2003	2003	NUM
ftr-319	446	22	)	)	PUNCT
ftr-319	446	23	,	,	PUNCT
ftr-319	446	24	cert	cert	PROPN
ftr-319	446	25	.	.	PUNCT
ftr-319	447	1	denied	deny	VERB
ftr-319	447	2	,	,	PUNCT
ftr-319	447	3	551	551	NUM
ftr-319	447	4	u.s	u.s	PROPN
ftr-319	447	5	.	.	PROPN
ftr-319	447	6	1131	1131	NUM
ftr-319	447	7	(	(	PUNCT
ftr-319	447	8	2007	2007	NUM
ftr-319	447	9	)	)	PUNCT
ftr-319	447	10	.	.	PUNCT
ftr-319	448	1	93	93	NUM
ftr-319	448	2	.	.	PUNCT
ftr-319	449	1	tax	tax	NOUN
ftr-319	449	2	commissioner	commissioner	NOUN
ftr-319	449	3	of	of	ADP
ftr-319	449	4	w.	w.	PROPN
ftr-319	449	5	va	va	PROPN
ftr-319	449	6	.	.	PUNCT
ftr-319	450	1	v.	v.	ADP
ftr-319	450	2	mbna	mbna	PROPN
ftr-319	450	3	am	am	PROPN
ftr-319	450	4	.	.	PUNCT
ftr-319	451	1	bank	bank	PROPN
ftr-319	451	2	,	,	PUNCT
ftr-319	451	3	n.a	n.a	PROPN
ftr-319	451	4	.	.	PROPN
ftr-319	451	5	,	,	PUNCT
ftr-319	451	6	no	no	INTJ
ftr-319	451	7	.	.	NOUN
ftr-319	451	8	04	04	NUM
ftr-319	451	9	-	-	PUNCT
ftr-319	451	10	aa157	aa157	PROPN
ftr-319	451	11	,	,	PUNCT
ftr-319	451	12	(	(	PUNCT
ftr-319	451	13	w.	w.	PROPN
ftr-319	451	14	va	va	PROPN
ftr-319	451	15	.	.	PUNCT
ftr-319	451	16	cir	cir	PROPN
ftr-319	451	17	.	.	PUNCT
ftr-319	452	1	ct	ct	PROPN
ftr-319	452	2	.	.	PROPN
ftr-319	453	1	june	june	PROPN
ftr-319	453	2	27	27	NUM
ftr-319	453	3	,	,	PUNCT
ftr-319	453	4	2005	2005	NUM
ftr-319	453	5	)	)	PUNCT
ftr-319	453	6	,	,	PUNCT
ftr-319	453	7	aff’d	aff’d	VERB
ftr-319	453	8	,	,	PUNCT
ftr-319	453	9	640	640	NUM
ftr-319	453	10	s.e.2d	s.e.2d	NOUN
ftr-319	453	11	226	226	NUM
ftr-319	453	12	(	(	PUNCT
ftr-319	453	13	w.	w.	PROPN
ftr-319	453	14	va	va	PROPN
ftr-319	453	15	.	.	PROPN
ftr-319	453	16	2006	2006	NUM
ftr-319	453	17	)	)	PUNCT
ftr-319	453	18	.	.	PUNCT
ftr-319	454	1	94	94	NUM
ftr-319	454	2	.	.	PUNCT
ftr-319	455	1	tax	tax	NOUN
ftr-319	455	2	commisioner	commisioner	NOUN
ftr-319	455	3	of	of	ADP
ftr-319	455	4	w.	w.	PROPN
ftr-319	455	5	va	va	PROPN
ftr-319	455	6	.	.	PUNCT
ftr-319	456	1	v.	v.	ADP
ftr-319	456	2	mbna	mbna	PROPN
ftr-319	456	3	am	am	PROPN
ftr-319	456	4	.	.	PUNCT
ftr-319	457	1	bank	bank	PROPN
ftr-319	457	2	,	,	PUNCT
ftr-319	457	3	n.a	n.a	PROPN
ftr-319	457	4	.	.	PROPN
ftr-319	457	5	,	,	PUNCT
ftr-319	457	6	640	640	NUM
ftr-319	457	7	s.e.2d	s.e.2d	NUM
ftr-319	457	8	226	226	NUM
ftr-319	457	9	,	,	PUNCT
ftr-319	457	10	236	236	NUM
ftr-319	457	11	(	(	PUNCT
ftr-319	457	12	w.	w.	PROPN
ftr-319	457	13	va	va	PROPN
ftr-319	457	14	.	.	PROPN
ftr-319	457	15	2006	2006	NUM
ftr-319	457	16	)	)	PUNCT
ftr-319	457	17	,	,	PUNCT
ftr-319	457	18	cert	cert	PROPN
ftr-319	457	19	.	.	PUNCT
ftr-319	458	1	denied	deny	VERB
ftr-319	458	2	,	,	PUNCT
ftr-319	458	3	551	551	NUM
ftr-319	458	4	u.s	u.s	PROPN
ftr-319	458	5	.	.	PROPN
ftr-319	458	6	1141	1141	NUM
ftr-319	458	7	(	(	PUNCT
ftr-319	458	8	2007	2007	NUM
ftr-319	458	9	)	)	PUNCT
ftr-319	458	10	.	.	PUNCT
ftr-319	459	1	95	95	NUM
ftr-319	459	2	.	.	PUNCT
ftr-319	460	1	lanco	lanco	PROPN
ftr-319	460	2	,	,	PUNCT
ftr-319	460	3	inc	inc	PROPN
ftr-319	460	4	.	.	PROPN
ftr-319	461	1	v.	v.	PROPN
ftr-319	461	2	dir	dir	PROPN
ftr-319	461	3	.	.	PUNCT
ftr-319	461	4	,	,	PUNCT
ftr-319	461	5	div	div	PROPN
ftr-319	461	6	.	.	PUNCT
ftr-319	461	7	of	of	ADP
ftr-319	461	8	tax’n	tax’n	NUM
ftr-319	461	9	,	,	PUNCT
ftr-319	461	10	879	879	NUM
ftr-319	461	11	a.2d	a.2d	SYM
ftr-319	461	12	1234	1234	NUM
ftr-319	461	13	,	,	PUNCT
ftr-319	461	14	1242	1242	NUM
ftr-319	461	15	(	(	PUNCT
ftr-319	461	16	n.j	n.j	PROPN
ftr-319	461	17	.	.	PUNCT
ftr-319	461	18	super	super	PROPN
ftr-319	461	19	.	.	PUNCT
ftr-319	462	1	ct	ct	PROPN
ftr-319	462	2	.	.	PUNCT
ftr-319	463	1	app	app	PROPN
ftr-319	463	2	.	.	PUNCT
ftr-319	464	1	div	div	PROPN
ftr-319	464	2	.	.	PROPN
ftr-319	464	3	2005	2005	NUM
ftr-319	464	4	)	)	PUNCT
ftr-319	464	5	.	.	PUNCT
ftr-319	465	1	2012	2012	NUM
ftr-319	465	2	]	]	X
ftr-319	465	3	economic	economic	ADJ
ftr-319	465	4	nexus	nexus	NOUN
ftr-319	465	5	175	175	NUM
ftr-319	465	6	new	new	PROPN
ftr-319	465	7	jersey	jersey	PROPN
ftr-319	465	8	affirmed	affirm	VERB
ftr-319	465	9	that	that	SCONJ
ftr-319	465	10	decision	decision	NOUN
ftr-319	465	11	in	in	ADP
ftr-319	465	12	2006	2006	NUM
ftr-319	465	13	,	,	PUNCT
ftr-319	465	14	and	and	CCONJ
ftr-319	465	15	the	the	DET
ftr-319	465	16	u.s	u.s	PROPN
ftr-319	465	17	.	.	PROPN
ftr-319	465	18	supreme	supreme	PROPN
ftr-319	465	19	court	court	PROPN
ftr-319	465	20	declined	decline	VERB
ftr-319	465	21	to	to	PART
ftr-319	465	22	review	review	VERB
ftr-319	465	23	the	the	DET
ftr-319	465	24	case	case	NOUN
ftr-319	465	25	in	in	ADP
ftr-319	465	26	2007.96	2007.96	NUM
ftr-319	465	27	in	in	ADP
ftr-319	465	28	2005	2005	NUM
ftr-319	465	29	,	,	PUNCT
ftr-319	465	30	the	the	DET
ftr-319	465	31	oklahoma	oklahoma	PROPN
ftr-319	465	32	court	court	PROPN
ftr-319	465	33	of	of	ADP
ftr-319	465	34	civil	civil	ADJ
ftr-319	465	35	appeals	appeal	NOUN
ftr-319	465	36	also	also	ADV
ftr-319	465	37	held	hold	VERB
ftr-319	465	38	that	that	SCONJ
ftr-319	465	39	no	no	DET
ftr-319	465	40	physical	physical	ADJ
ftr-319	465	41	presence	presence	NOUN
ftr-319	465	42	was	be	AUX
ftr-319	465	43	required	require	VERB
ftr-319	465	44	under	under	ADP
ftr-319	465	45	the	the	DET
ftr-319	465	46	commerce	commerce	NOUN
ftr-319	465	47	clause	clause	NOUN
ftr-319	465	48	for	for	SCONJ
ftr-319	465	49	the	the	DET
ftr-319	465	50	state	state	NOUN
ftr-319	465	51	to	to	PART
ftr-319	465	52	impose	impose	VERB
ftr-319	465	53	its	its	PRON
ftr-319	465	54	income	income	NOUN
ftr-319	465	55	tax	tax	NOUN
ftr-319	465	56	on	on	ADP
ftr-319	465	57	an	an	DET
ftr-319	465	58	out	out	ADJ
ftr-319	465	59	-	-	PUNCT
ftr-319	465	60	of	of	ADP
ftr-319	465	61	-	-	PUNCT
ftr-319	465	62	state	state	NOUN
ftr-319	465	63	intangible	intangible	ADJ
ftr-319	465	64	-	-	PUNCT
ftr-319	465	65	holding	hold	VERB
ftr-319	465	66	company.97	company.97	NOUN
ftr-319	465	67	the	the	DET
ftr-319	465	68	new	new	PROPN
ftr-319	465	69	mexico	mexico	PROPN
ftr-319	465	70	supreme	supreme	PROPN
ftr-319	465	71	court	court	PROPN
ftr-319	465	72	followed	follow	VERB
ftr-319	465	73	that	that	DET
ftr-319	465	74	decision	decision	NOUN
ftr-319	465	75	just	just	ADV
ftr-319	465	76	six	six	NUM
ftr-319	465	77	days	day	NOUN
ftr-319	465	78	later	later	ADV
ftr-319	465	79	with	with	ADP
ftr-319	465	80	its	its	PRON
ftr-319	465	81	rejection	rejection	NOUN
ftr-319	465	82	of	of	ADP
ftr-319	465	83	the	the	DET
ftr-319	465	84	extension	extension	NOUN
ftr-319	465	85	of	of	ADP
ftr-319	465	86	the	the	DET
ftr-319	465	87	physical	physical	ADJ
ftr-319	465	88	presence	presence	NOUN
ftr-319	465	89	rule	rule	NOUN
ftr-319	465	90	in	in	ADP
ftr-319	465	91	kmart	kmart	PROPN
ftr-319	465	92	corporation	corporation	PROPN
ftr-319	465	93	v.	v.	ADP
ftr-319	465	94	taxation	taxation	PROPN
ftr-319	465	95	&	&	CCONJ
ftr-319	465	96	revenue	revenue	PROPN
ftr-319	465	97	department	department	PROPN
ftr-319	465	98	of	of	ADP
ftr-319	465	99	new	new	PROPN
ftr-319	465	100	mexico	mexico	PROPN
ftr-319	465	101	,	,	PUNCT
ftr-319	465	102	another	another	DET
ftr-319	465	103	case	case	NOUN
ftr-319	465	104	involving	involve	VERB
ftr-319	465	105	an	an	DET
ftr-319	465	106	intangible	intangible	ADJ
ftr-319	465	107	-	-	PUNCT
ftr-319	465	108	holding	hold	VERB
ftr-319	465	109	company	company	NOUN
ftr-319	465	110	structure.98	structure.98	VERB
ftr-319	465	111	these	these	DET
ftr-319	465	112	developments	development	NOUN
ftr-319	465	113	that	that	PRON
ftr-319	465	114	began	begin	VERB
ftr-319	465	115	in	in	ADP
ftr-319	465	116	2005	2005	NUM
ftr-319	465	117	have	have	AUX
ftr-319	465	118	set	set	VERB
ftr-319	465	119	the	the	DET
ftr-319	465	120	stage	stage	NOUN
ftr-319	465	121	for	for	ADP
ftr-319	465	122	an	an	DET
ftr-319	465	123	overwhelming	overwhelming	ADJ
ftr-319	465	124	state	state	NOUN
ftr-319	465	125	rejection	rejection	NOUN
ftr-319	465	126	of	of	ADP
ftr-319	465	127	a	a	DET
ftr-319	465	128	physical	physical	ADJ
ftr-319	465	129	presence	presence	NOUN
ftr-319	465	130	test	test	NOUN
ftr-319	465	131	for	for	ADP
ftr-319	465	132	purposes	purpose	NOUN
ftr-319	465	133	of	of	ADP
ftr-319	465	134	state	state	NOUN
ftr-319	465	135	income	income	NOUN
ftr-319	465	136	taxes	taxis	NOUN
ftr-319	465	137	.	.	PUNCT
ftr-319	466	1	in	in	ADP
ftr-319	466	2	addition	addition	NOUN
ftr-319	466	3	to	to	ADP
ftr-319	466	4	the	the	DET
ftr-319	466	5	above	above	ADV
ftr-319	466	6	-	-	PUNCT
ftr-319	466	7	referenced	reference	VERB
ftr-319	466	8	decisions	decision	NOUN
ftr-319	466	9	,	,	PUNCT
ftr-319	466	10	cases	case	NOUN
ftr-319	466	11	and	and	CCONJ
ftr-319	466	12	administrative	administrative	ADJ
ftr-319	466	13	rulings	ruling	NOUN
ftr-319	466	14	in	in	ADP
ftr-319	466	15	arizona,99	arizona,99	NOUN
ftr-319	466	16	florida,100	florida,100	NOUN
ftr-319	466	17	indiana,101	indiana,101	PROPN
ftr-319	466	18	iowa,102	iowa,102	ADP
ftr-319	466	19	louisiana,103	louisiana,103	VERB
ftr-319	466	20	massachusetts,104	massachusetts,104	PROPN
ftr-319	467	1	missouri,105	missouri,105	NOUN
ftr-319	467	2	ohio,106	ohio,106	INTJ
ftr-319	467	3	and	and	CCONJ
ftr-319	467	4	washington107	washington107	PROPN
ftr-319	467	5	have	have	VERB
ftr-319	467	6	96	96	NUM
ftr-319	467	7	.	.	PUNCT
ftr-319	468	1	lanco	lanco	PROPN
ftr-319	468	2	,	,	PUNCT
ftr-319	468	3	inc	inc	PROPN
ftr-319	468	4	.	.	PROPN
ftr-319	469	1	v.	v.	PROPN
ftr-319	469	2	dir	dir	PROPN
ftr-319	469	3	.	.	PUNCT
ftr-319	469	4	,	,	PUNCT
ftr-319	469	5	div	div	PROPN
ftr-319	469	6	.	.	PROPN
ftr-319	469	7	of	of	ADP
ftr-319	469	8	taxation	taxation	NOUN
ftr-319	470	1	,	,	PUNCT
ftr-319	470	2	908	908	NUM
ftr-319	470	3	a.2d	a.2d	SYM
ftr-319	470	4	176	176	NUM
ftr-319	470	5	(	(	PUNCT
ftr-319	470	6	n.j	n.j	PROPN
ftr-319	470	7	.	.	PROPN
ftr-319	470	8	2006	2006	NUM
ftr-319	470	9	)	)	PUNCT
ftr-319	470	10	,	,	PUNCT
ftr-319	470	11	cert	cert	PROPN
ftr-319	470	12	.	.	PUNCT
ftr-319	470	13	denied	deny	VERB
ftr-319	470	14	,	,	PUNCT
ftr-319	470	15	551	551	NUM
ftr-319	470	16	u.s	u.s	PROPN
ftr-319	470	17	.	.	PROPN
ftr-319	470	18	1131	1131	NUM
ftr-319	470	19	(	(	PUNCT
ftr-319	470	20	2007	2007	NUM
ftr-319	470	21	)	)	PUNCT
ftr-319	470	22	.	.	PUNCT
ftr-319	471	1	the	the	DET
ftr-319	471	2	new	new	PROPN
ftr-319	471	3	jersey	jersey	PROPN
ftr-319	471	4	supreme	supreme	PROPN
ftr-319	471	5	court	court	PROPN
ftr-319	471	6	reiterated	reiterate	VERB
ftr-319	471	7	its	its	PRON
ftr-319	471	8	economic	economic	ADJ
ftr-319	471	9	nexus	nexus	NOUN
ftr-319	471	10	holding	hold	VERB
ftr-319	471	11	in	in	ADP
ftr-319	471	12	praxair	praxair	ADJ
ftr-319	471	13	tech	tech	NOUN
ftr-319	471	14	.	.	PUNCT
ftr-319	471	15	,	,	PUNCT
ftr-319	471	16	inc	inc	PROPN
ftr-319	471	17	.	.	PROPN
ftr-319	472	1	v.	v.	PROPN
ftr-319	472	2	dir	dir	PROPN
ftr-319	472	3	.	.	PUNCT
ftr-319	472	4	,	,	PUNCT
ftr-319	472	5	div	div	PROPN
ftr-319	472	6	.	.	PUNCT
ftr-319	472	7	of	of	ADP
ftr-319	472	8	tax’n	tax’n	NUM
ftr-319	472	9	,	,	PUNCT
ftr-319	472	10	988	988	NUM
ftr-319	472	11	a.2d	a.2d	SYM
ftr-319	472	12	92	92	NUM
ftr-319	472	13	(	(	PUNCT
ftr-319	472	14	2009	2009	NUM
ftr-319	472	15	)	)	PUNCT
ftr-319	472	16	.	.	PUNCT
ftr-319	473	1	97	97	NUM
ftr-319	473	2	.	.	PUNCT
ftr-319	473	3	geoffrey	geoffrey	PROPN
ftr-319	473	4	,	,	PUNCT
ftr-319	473	5	inc	inc	PROPN
ftr-319	473	6	.	.	PROPN
ftr-319	474	1	v.	v.	PROPN
ftr-319	474	2	okla	okla	PROPN
ftr-319	474	3	.	.	PUNCT
ftr-319	475	1	tax	tax	NOUN
ftr-319	475	2	comm’n	comm’n	NOUN
ftr-319	475	3	,	,	PUNCT
ftr-319	475	4	132	132	NUM
ftr-319	475	5	p.3d	p.3d	SYM
ftr-319	475	6	632	632	NUM
ftr-319	475	7	(	(	PUNCT
ftr-319	475	8	okla	okla	NOUN
ftr-319	475	9	.	.	PUNCT
ftr-319	476	1	civ	civ	NOUN
ftr-319	476	2	.	.	PUNCT
ftr-319	477	1	app	app	PROPN
ftr-319	477	2	.	.	PROPN
ftr-319	477	3	2005	2005	NUM
ftr-319	477	4	)	)	PUNCT
ftr-319	477	5	(	(	PUNCT
ftr-319	477	6	geoffrey	geoffrey	PROPN
ftr-319	477	7	okla	okla	PROPN
ftr-319	477	8	.	.	PUNCT
ftr-319	477	9	)	)	PUNCT
ftr-319	477	10	.	.	PUNCT
ftr-319	478	1	98	98	NUM
ftr-319	478	2	.	.	PUNCT
ftr-319	479	1	kmart	kmart	PROPN
ftr-319	479	2	corp	corp	PROPN
ftr-319	479	3	.	.	PROPN
ftr-319	480	1	v.	v.	ADP
ftr-319	480	2	tax’n	tax’n	PROPN
ftr-319	480	3	&	&	CCONJ
ftr-319	480	4	rev	rev	PROPN
ftr-319	480	5	.	.	PROPN
ftr-319	480	6	dep’t	dep’t	PROPN
ftr-319	480	7	of	of	ADP
ftr-319	480	8	n.m	n.m	PROPN
ftr-319	480	9	.	.	PROPN
ftr-319	480	10	,	,	PUNCT
ftr-319	480	11	131	131	NUM
ftr-319	480	12	p.3d	p.3d	NUM
ftr-319	480	13	22	22	NUM
ftr-319	480	14	,	,	PUNCT
ftr-319	480	15	23	23	NUM
ftr-319	480	16	(	(	PUNCT
ftr-319	480	17	n.m	n.m	PROPN
ftr-319	480	18	.	.	PROPN
ftr-319	480	19	2005	2005	NUM
ftr-319	480	20	)	)	PUNCT
ftr-319	480	21	.	.	PUNCT
ftr-319	481	1	for	for	ADP
ftr-319	481	2	a	a	DET
ftr-319	481	3	discussion	discussion	NOUN
ftr-319	481	4	of	of	ADP
ftr-319	481	5	the	the	DET
ftr-319	481	6	unique	unique	ADJ
ftr-319	481	7	procedural	procedural	ADJ
ftr-319	481	8	history	history	NOUN
ftr-319	481	9	of	of	ADP
ftr-319	481	10	the	the	DET
ftr-319	481	11	kmart	kmart	PROPN
ftr-319	481	12	corp	corp	PROPN
ftr-319	481	13	.	.	PROPN
ftr-319	481	14	case	case	PROPN
ftr-319	481	15	,	,	PUNCT
ftr-319	481	16	see	see	VERB
ftr-319	481	17	walter	walter	PROPN
ftr-319	481	18	hellerstein	hellerstein	PROPN
ftr-319	481	19	,	,	PUNCT
ftr-319	481	20	green	green	ADJ
ftr-319	481	21	light	light	NOUN
ftr-319	481	22	,	,	PUNCT
ftr-319	481	23	red	red	ADJ
ftr-319	481	24	light	light	NOUN
ftr-319	481	25	,	,	PUNCT
ftr-319	481	26	or	or	CCONJ
ftr-319	481	27	blue	blue	ADJ
ftr-319	481	28	light	light	NOUN
ftr-319	481	29	:	:	PUNCT
ftr-319	481	30	new	new	PROPN
ftr-319	481	31	mexico	mexico	PROPN
ftr-319	481	32	supreme	supreme	PROPN
ftr-319	481	33	court	court	PROPN
ftr-319	481	34	sends	send	VERB
ftr-319	481	35	mixed	mixed	ADJ
ftr-319	481	36	signals	signal	NOUN
ftr-319	481	37	with	with	ADP
ftr-319	481	38	kmart	kmart	PROPN
ftr-319	481	39	decision	decision	NOUN
ftr-319	481	40	,	,	PUNCT
ftr-319	481	41	39	39	NUM
ftr-319	481	42	st	st	PROPN
ftr-319	481	43	.	.	PROPN
ftr-319	481	44	tax	tax	PROPN
ftr-319	481	45	notes	note	NOUN
ftr-319	481	46	141	141	NUM
ftr-319	481	47	(	(	PUNCT
ftr-319	481	48	jan	jan	PROPN
ftr-319	481	49	.	.	PROPN
ftr-319	481	50	16	16	NUM
ftr-319	481	51	,	,	PUNCT
ftr-319	481	52	2006	2006	NUM
ftr-319	481	53	)	)	PUNCT
ftr-319	481	54	.	.	PUNCT
ftr-319	482	1	99	99	NUM
ftr-319	482	2	.	.	PUNCT
ftr-319	482	3	decision	decision	NOUN
ftr-319	482	4	of	of	ADP
ftr-319	482	5	hearing	hearing	NOUN
ftr-319	482	6	officer	officer	NOUN
ftr-319	482	7	,	,	PUNCT
ftr-319	482	8	no	no	INTJ
ftr-319	482	9	.	.	NOUN
ftr-319	482	10	200700083	200700083	NUM
ftr-319	482	11	-	-	SYM
ftr-319	482	12	c	c	PROPN
ftr-319	482	13	,	,	PUNCT
ftr-319	482	14	ariz	ariz	PROPN
ftr-319	482	15	.	.	PUNCT
ftr-319	483	1	dep’t	dep’t	NOUN
ftr-319	483	2	of	of	ADP
ftr-319	483	3	rev	rev	PROPN
ftr-319	483	4	.	.	PROPN
ftr-319	483	5	,	,	PUNCT
ftr-319	483	6	mar	mar	PROPN
ftr-319	483	7	.	.	PROPN
ftr-319	483	8	28	28	NUM
ftr-319	483	9	,	,	PUNCT
ftr-319	483	10	2008	2008	NUM
ftr-319	483	11	,	,	PUNCT
ftr-319	483	12	http://www.azdor.gov/linkclick.aspx?fileticket=9zy8i7xzvne%	http://www.azdor.gov/linkclick.aspx?fileticket=9zy8i7xzvne%	PROPN
ftr-319	483	13	d&tabid=105&mid=474	d&tabid=105&mid=474	ADJ
ftr-319	483	14	.	.	PUNCT
ftr-319	484	1	100	100	NUM
ftr-319	484	2	.	.	PUNCT
ftr-319	484	3	fla	fla	PROPN
ftr-319	484	4	.	.	PUNCT
ftr-319	485	1	technical	technical	ADJ
ftr-319	485	2	assistance	assistance	NOUN
ftr-319	485	3	advisement	advisement	NOUN
ftr-319	485	4	07c1	07c1	NUM
ftr-319	485	5	-	-	SYM
ftr-319	485	6	007	007	NUM
ftr-319	485	7	(	(	PUNCT
ftr-319	485	8	oct	oct	PROPN
ftr-319	485	9	.	.	PROPN
ftr-319	485	10	17	17	NUM
ftr-319	485	11	,	,	PUNCT
ftr-319	485	12	2007	2007	NUM
ftr-319	485	13	)	)	PUNCT
ftr-319	485	14	,	,	PUNCT
ftr-319	485	15	https://taxlaw.state.fl.us/wordfiles/cit%20taa%2007c1-007.doc	https://taxlaw.state.fl.us/wordfiles/cit%20taa%2007c1-007.doc	PROPN
ftr-319	485	16	.	.	PROPN
ftr-319	486	1	101	101	NUM
ftr-319	486	2	.	.	PUNCT
ftr-319	487	1	mbna	mbna	PROPN
ftr-319	487	2	am	am	PROPN
ftr-319	487	3	.	.	PUNCT
ftr-319	488	1	bank	bank	PROPN
ftr-319	488	2	,	,	PUNCT
ftr-319	488	3	n.a	n.a	PROPN
ftr-319	488	4	.	.	PROPN
ftr-319	488	5	v.	v.	PROPN
ftr-319	488	6	ind	ind	PROPN
ftr-319	488	7	.	.	PUNCT
ftr-319	489	1	dep’t	dep’t	NOUN
ftr-319	489	2	of	of	ADP
ftr-319	489	3	state	state	NOUN
ftr-319	489	4	rev	rev	PROPN
ftr-319	489	5	.	.	PROPN
ftr-319	489	6	,	,	PUNCT
ftr-319	489	7	895	895	NUM
ftr-319	489	8	n.e.2d	n.e.2d	NOUN
ftr-319	489	9	140	140	NUM
ftr-319	489	10	(	(	PUNCT
ftr-319	489	11	ind	ind	NOUN
ftr-319	489	12	.	.	PUNCT
ftr-319	490	1	t.c	t.c	PROPN
ftr-319	490	2	.	.	PROPN
ftr-319	490	3	2008	2008	NUM
ftr-319	490	4	)	)	PUNCT
ftr-319	490	5	(	(	PUNCT
ftr-319	490	6	mbna	mbna	PROPN
ftr-319	490	7	ind	ind	PROPN
ftr-319	490	8	.	.	PUNCT
ftr-319	490	9	)	)	PUNCT
ftr-319	490	10	.	.	PUNCT
ftr-319	491	1	102	102	NUM
ftr-319	491	2	.	.	PUNCT
ftr-319	492	1	kfc	kfc	PROPN
ftr-319	492	2	corp	corp	PROPN
ftr-319	492	3	.	.	PROPN
ftr-319	492	4	v.	v.	PROPN
ftr-319	492	5	iowa	iowa	PROPN
ftr-319	492	6	dep’t	dep’t	PROPN
ftr-319	492	7	of	of	ADP
ftr-319	492	8	rev	rev	PROPN
ftr-319	492	9	.	.	PROPN
ftr-319	492	10	,	,	PUNCT
ftr-319	492	11	792	792	NUM
ftr-319	492	12	n.w.2d	n.w.2d	ADP
ftr-319	492	13	308	308	NUM
ftr-319	492	14	(	(	PUNCT
ftr-319	492	15	iowa	iowa	PROPN
ftr-319	492	16	2010	2010	NUM
ftr-319	492	17	)	)	PUNCT
ftr-319	492	18	.	.	PUNCT
ftr-319	493	1	103	103	NUM
ftr-319	493	2	.	.	PUNCT
ftr-319	494	1	bridges	bridge	NOUN
ftr-319	494	2	v.	v.	ADP
ftr-319	494	3	geoffrey	geoffrey	PROPN
ftr-319	494	4	,	,	PUNCT
ftr-319	494	5	inc	inc	PROPN
ftr-319	494	6	.	.	PROPN
ftr-319	494	7	,	,	PUNCT
ftr-319	494	8	984	984	NUM
ftr-319	494	9	so	so	ADV
ftr-319	494	10	.	.	PUNCT
ftr-319	495	1	2d	2d	NUM
ftr-319	495	2	115	115	NUM
ftr-319	495	3	(	(	PUNCT
ftr-319	495	4	la	la	PROPN
ftr-319	495	5	.	.	PUNCT
ftr-319	496	1	ct	ct	PROPN
ftr-319	496	2	.	.	PUNCT
ftr-319	497	1	app	app	PROPN
ftr-319	497	2	.	.	PROPN
ftr-319	497	3	2008	2008	NUM
ftr-319	497	4	)	)	PUNCT
ftr-319	498	1	(	(	PUNCT
ftr-319	498	2	geoffrey	geoffrey	PROPN
ftr-319	498	3	la	la	PROPN
ftr-319	498	4	.	.	PUNCT
ftr-319	498	5	)	)	PUNCT
ftr-319	498	6	.	.	PUNCT
ftr-319	499	1	104	104	X
ftr-319	499	2	.	.	PUNCT
ftr-319	500	1	geoffrey	geoffrey	PROPN
ftr-319	500	2	,	,	PUNCT
ftr-319	500	3	inc	inc	PROPN
ftr-319	500	4	.	.	PROPN
ftr-319	501	1	v.	v.	PROPN
ftr-319	501	2	commissioner	commissioner	PROPN
ftr-319	501	3	of	of	ADP
ftr-319	501	4	rev	rev	PROPN
ftr-319	501	5	.	.	PROPN
ftr-319	501	6	,	,	PUNCT
ftr-319	501	7	899	899	NUM
ftr-319	501	8	n.e.2d	n.e.2d	NOUN
ftr-319	501	9	87	87	NUM
ftr-319	501	10	(	(	PUNCT
ftr-319	501	11	mass	mass	PROPN
ftr-319	501	12	.	.	PROPN
ftr-319	501	13	2009	2009	NUM
ftr-319	501	14	)	)	PUNCT
ftr-319	501	15	,	,	PUNCT
ftr-319	501	16	cert	cert	PROPN
ftr-319	501	17	.	.	PUNCT
ftr-319	502	1	denied	deny	VERB
ftr-319	502	2	,	,	PUNCT
ftr-319	502	3	129	129	NUM
ftr-319	502	4	s.	s.	PROPN
ftr-319	502	5	ct	ct	PROPN
ftr-319	502	6	.	.	PROPN
ftr-319	502	7	2853	2853	NUM
ftr-319	502	8	(	(	PUNCT
ftr-319	502	9	2009	2009	NUM
ftr-319	502	10	)	)	PUNCT
ftr-319	502	11	(	(	PUNCT
ftr-319	502	12	geoffrey	geoffrey	PROPN
ftr-319	502	13	mass	mass	PROPN
ftr-319	502	14	.	.	PUNCT
ftr-319	502	15	)	)	PUNCT
ftr-319	503	1	;	;	PUNCT
ftr-319	503	2	capital	capital	NOUN
ftr-319	503	3	one	one	NUM
ftr-319	503	4	bank	bank	NOUN
ftr-319	503	5	v.	v.	ADP
ftr-319	503	6	commissioner	commissioner	PROPN
ftr-319	503	7	of	of	ADP
ftr-319	503	8	rev	rev	PROPN
ftr-319	503	9	.	.	PROPN
ftr-319	503	10	,	,	PUNCT
ftr-319	503	11	899	899	NUM
ftr-319	503	12	n.e.2d	n.e.2d	NOUN
ftr-319	503	13	76	76	NUM
ftr-319	503	14	(	(	PUNCT
ftr-319	503	15	2009	2009	NUM
ftr-319	503	16	)	)	PUNCT
ftr-319	503	17	,	,	PUNCT
ftr-319	503	18	cert	cert	PROPN
ftr-319	503	19	.	.	PUNCT
ftr-319	503	20	denied	deny	VERB
ftr-319	503	21	,	,	PUNCT
ftr-319	503	22	129	129	NUM
ftr-319	503	23	s.ct	s.ct	NOUN
ftr-319	503	24	.	.	NOUN
ftr-319	503	25	2827	2827	NUM
ftr-319	503	26	(	(	PUNCT
ftr-319	503	27	mass	mass	PROPN
ftr-319	503	28	.	.	PROPN
ftr-319	503	29	2009	2009	NUM
ftr-319	503	30	)	)	PUNCT
ftr-319	503	31	.	.	PUNCT
ftr-319	504	1	105	105	NUM
ftr-319	504	2	.	.	PUNCT
ftr-319	505	1	acme	acme	PROPN
ftr-319	505	2	royalty	royalty	PROPN
ftr-319	505	3	,	,	PUNCT
ftr-319	505	4	co.	co.	PROPN
ftr-319	505	5	v.	v.	ADP
ftr-319	505	6	dir	dir	PROPN
ftr-319	505	7	.	.	PUNCT
ftr-319	506	1	of	of	ADP
ftr-319	506	2	rev	rev	PROPN
ftr-319	506	3	.	.	PROPN
ftr-319	506	4	,	,	PUNCT
ftr-319	506	5	case	case	NOUN
ftr-319	506	6	no	no	INTJ
ftr-319	506	7	.	.	NOUN
ftr-319	506	8	99	99	NUM
ftr-319	506	9	-	-	SYM
ftr-319	506	10	2839	2839	NUM
ftr-319	506	11	ri	ri	PROPN
ftr-319	506	12	,	,	PUNCT
ftr-319	506	13	2002	2002	NUM
ftr-319	506	14	wl	wl	PROPN
ftr-319	506	15	200921	200921	NUM
ftr-319	506	16	(	(	PUNCT
ftr-319	506	17	mo	mo	PROPN
ftr-319	506	18	.	.	PROPN
ftr-319	506	19	admin	admin	PROPN
ftr-319	506	20	.	.	PUNCT
ftr-319	507	1	hearing	hear	VERB
ftr-319	507	2	comm’n	comm’n	NOUN
ftr-319	507	3	jan	jan	PROPN
ftr-319	507	4	.	.	PROPN
ftr-319	507	5	3	3	NUM
ftr-319	507	6	,	,	PUNCT
ftr-319	507	7	2002	2002	NUM
ftr-319	507	8	)	)	PUNCT
ftr-319	507	9	,	,	PUNCT
ftr-319	507	10	rev’d	rev’d	NOUN
ftr-319	507	11	on	on	ADP
ftr-319	507	12	other	other	ADJ
ftr-319	507	13	grounds	ground	NOUN
ftr-319	507	14	,	,	PUNCT
ftr-319	507	15	96	96	NUM
ftr-319	507	16	s.w.3d	s.w.3d	NUM
ftr-319	507	17	72	72	NUM
ftr-319	507	18	(	(	PUNCT
ftr-319	507	19	mo	mo	PROPN
ftr-319	507	20	.	.	PROPN
ftr-319	507	21	2002	2002	NUM
ftr-319	507	22	)	)	PUNCT
ftr-319	507	23	;	;	PUNCT
ftr-319	507	24	gore	gore	PROPN
ftr-319	507	25	enter	enter	VERB
ftr-319	507	26	.	.	PUNCT
ftr-319	508	1	holdings	holding	NOUN
ftr-319	508	2	,	,	PUNCT
ftr-319	508	3	inc	inc	PROPN
ftr-319	508	4	.	.	PROPN
ftr-319	508	5	v.	v.	PROPN
ftr-319	508	6	dir	dir	PROPN
ftr-319	508	7	.	.	PUNCT
ftr-319	509	1	of	of	ADP
ftr-319	509	2	rev	rev	PROPN
ftr-319	509	3	.	.	PROPN
ftr-319	509	4	,	,	PUNCT
ftr-319	509	5	case	case	NOUN
ftr-319	509	6	no	no	INTJ
ftr-319	509	7	.	.	NOUN
ftr-319	509	8	99	99	NUM
ftr-319	509	9	-	-	SYM
ftr-319	509	10	2856	2856	NUM
ftr-319	509	11	ri	ri	PROPN
ftr-319	509	12	,	,	PUNCT
ftr-319	509	13	2002	2002	NUM
ftr-319	509	14	wl	wl	SYM
ftr-319	509	15	200918	200918	NUM
ftr-319	509	16	(	(	PUNCT
ftr-319	509	17	mo	mo	PROPN
ftr-319	509	18	.	.	PROPN
ftr-319	509	19	admin	admin	PROPN
ftr-319	509	20	.	.	PUNCT
ftr-319	510	1	hearing	hear	VERB
ftr-319	510	2	comm’n	comm’n	NOUN
ftr-319	510	3	jan	jan	PROPN
ftr-319	510	4	.	.	PROPN
ftr-319	510	5	3	3	NUM
ftr-319	510	6	,	,	PUNCT
ftr-319	510	7	2002	2002	NUM
ftr-319	510	8	)	)	PUNCT
ftr-319	510	9	,	,	PUNCT
ftr-319	510	10	rev’d	rev’d	NOUN
ftr-319	510	11	on	on	ADP
ftr-319	510	12	other	other	ADJ
ftr-319	510	13	grounds	ground	NOUN
ftr-319	510	14	,	,	PUNCT
ftr-319	510	15	96	96	NUM
ftr-319	510	16	s.w.3d	s.w.3d	NUM
ftr-319	510	17	72	72	NUM
ftr-319	510	18	(	(	PUNCT
ftr-319	510	19	mo	mo	PROPN
ftr-319	510	20	.	.	PROPN
ftr-319	510	21	2002	2002	NUM
ftr-319	510	22	)	)	PUNCT
ftr-319	510	23	.	.	PUNCT
ftr-319	511	1	106	106	NUM
ftr-319	511	2	.	.	PUNCT
ftr-319	512	1	couchot	couchot	PROPN
ftr-319	512	2	v.	v.	ADP
ftr-319	512	3	state	state	NOUN
ftr-319	512	4	lottery	lottery	NOUN
ftr-319	512	5	comm’n	comm’n	NOUN
ftr-319	512	6	,	,	PUNCT
ftr-319	512	7	659	659	NUM
ftr-319	512	8	n.e.2d	n.e.2d	NOUN
ftr-319	512	9	1225	1225	NUM
ftr-319	512	10	(	(	PUNCT
ftr-319	512	11	ohio	ohio	PROPN
ftr-319	512	12	1996	1996	NUM
ftr-319	512	13	)	)	PUNCT
ftr-319	512	14	.	.	PUNCT
ftr-319	513	1	107	107	NUM
ftr-319	513	2	.	.	PUNCT
ftr-319	514	1	lamtec	lamtec	PROPN
ftr-319	514	2	corp	corp	PROPN
ftr-319	514	3	.	.	PROPN
ftr-319	515	1	v.	v.	ADP
ftr-319	515	2	dep’t	dep’t	PROPN
ftr-319	515	3	of	of	ADP
ftr-319	515	4	rev	rev	PROPN
ftr-319	515	5	.	.	PROPN
ftr-319	515	6	,	,	PUNCT
ftr-319	516	1	246	246	NUM
ftr-319	516	2	p.3d	p.3d	NUM
ftr-319	516	3	788	788	NUM
ftr-319	516	4	(	(	PUNCT
ftr-319	516	5	wash	wash	NOUN
ftr-319	516	6	.	.	PUNCT
ftr-319	516	7	2011	2011	NUM
ftr-319	516	8	)	)	PUNCT
ftr-319	516	9	.	.	PUNCT
ftr-319	517	1	176	176	NUM
ftr-319	517	2	florida	florida	PROPN
ftr-319	517	3	tax	tax	NOUN
ftr-319	517	4	review	review	NOUN
ftr-319	517	5	[	[	X
ftr-319	517	6	vol	vol	NOUN
ftr-319	517	7	.	.	PUNCT
ftr-319	518	1	13:4	13:4	NUM
ftr-319	518	2	all	all	PRON
ftr-319	518	3	rejected	reject	VERB
ftr-319	518	4	the	the	DET
ftr-319	518	5	application	application	NOUN
ftr-319	518	6	of	of	ADP
ftr-319	518	7	the	the	DET
ftr-319	518	8	physical	physical	ADJ
ftr-319	518	9	presence	presence	NOUN
ftr-319	518	10	test	test	NOUN
ftr-319	518	11	to	to	ADP
ftr-319	518	12	taxes	taxis	NOUN
ftr-319	518	13	other	other	ADJ
ftr-319	518	14	than	than	ADP
ftr-319	518	15	sales	sale	NOUN
ftr-319	518	16	and	and	CCONJ
ftr-319	518	17	use	use	VERB
ftr-319	518	18	taxes	taxis	NOUN
ftr-319	518	19	.	.	PUNCT
ftr-319	519	1	state	state	NOUN
ftr-319	519	2	revenue	revenue	NOUN
ftr-319	519	3	authorities	authority	NOUN
ftr-319	519	4	also	also	ADV
ftr-319	519	5	indicate	indicate	VERB
ftr-319	519	6	broad	broad	ADJ
ftr-319	519	7	acceptance	acceptance	NOUN
ftr-319	519	8	of	of	ADP
ftr-319	519	9	an	an	DET
ftr-319	519	10	economic	economic	ADJ
ftr-319	519	11	nexus	nexus	NOUN
ftr-319	519	12	standard.108	standard.108	ADV
ftr-319	519	13	in	in	ADP
ftr-319	519	14	contrast	contrast	NOUN
ftr-319	519	15	,	,	PUNCT
ftr-319	519	16	only	only	ADV
ftr-319	519	17	a	a	DET
ftr-319	519	18	few	few	ADJ
ftr-319	519	19	state	state	NOUN
ftr-319	519	20	courts	court	NOUN
ftr-319	519	21	have	have	AUX
ftr-319	519	22	held	hold	VERB
ftr-319	519	23	that	that	SCONJ
ftr-319	519	24	a	a	DET
ftr-319	519	25	physical	physical	ADJ
ftr-319	519	26	presence	presence	NOUN
ftr-319	519	27	is	be	AUX
ftr-319	519	28	required	require	VERB
ftr-319	519	29	for	for	ADP
ftr-319	519	30	taxes	taxis	NOUN
ftr-319	519	31	other	other	ADJ
ftr-319	519	32	than	than	ADP
ftr-319	519	33	sales	sale	NOUN
ftr-319	519	34	and	and	CCONJ
ftr-319	519	35	use	use	VERB
ftr-319	519	36	taxes.109	taxes.109	VERB
ftr-319	519	37	the	the	DET
ftr-319	519	38	great	great	ADJ
ftr-319	519	39	weight	weight	NOUN
ftr-319	519	40	of	of	ADP
ftr-319	519	41	the	the	DET
ftr-319	519	42	authority	authority	NOUN
ftr-319	519	43	has	have	AUX
ftr-319	519	44	thus	thus	ADV
ftr-319	519	45	rejected	reject	VERB
ftr-319	519	46	the	the	DET
ftr-319	519	47	application	application	NOUN
ftr-319	519	48	of	of	ADP
ftr-319	519	49	quill	quill	NOUN
ftr-319	519	50	outside	outside	ADP
ftr-319	519	51	of	of	ADP
ftr-319	519	52	those	those	DET
ftr-319	519	53	taxes	taxis	NOUN
ftr-319	519	54	.	.	PUNCT
ftr-319	520	1	as	as	SCONJ
ftr-319	520	2	discussed	discuss	VERB
ftr-319	520	3	below	below	ADV
ftr-319	520	4	,	,	PUNCT
ftr-319	520	5	however	however	ADV
ftr-319	520	6	,	,	PUNCT
ftr-319	520	7	states	state	NOUN
ftr-319	520	8	have	have	AUX
ftr-319	520	9	varied	vary	VERB
ftr-319	520	10	greatly	greatly	ADV
ftr-319	520	11	in	in	ADP
ftr-319	520	12	their	their	PRON
ftr-319	520	13	explanation	explanation	NOUN
ftr-319	520	14	of	of	ADP
ftr-319	520	15	the	the	DET
ftr-319	520	16	standard	standard	NOUN
ftr-319	520	17	that	that	PRON
ftr-319	520	18	applies	apply	VERB
ftr-319	520	19	in	in	ADP
ftr-319	520	20	the	the	DET
ftr-319	520	21	absence	absence	NOUN
ftr-319	520	22	of	of	ADP
ftr-319	520	23	a	a	DET
ftr-319	520	24	physical	physical	ADJ
ftr-319	520	25	presence	presence	NOUN
ftr-319	520	26	rule	rule	NOUN
ftr-319	520	27	.	.	PUNCT
ftr-319	521	1	2	2	X
ftr-319	521	2	.	.	X
ftr-319	521	3	state	state	NOUN
ftr-319	521	4	judicial	judicial	ADJ
ftr-319	521	5	economic	economic	ADJ
ftr-319	521	6	nexus	nexus	NOUN
ftr-319	521	7	formulations	formulation	NOUN
ftr-319	521	8	although	although	SCONJ
ftr-319	521	9	state	state	NOUN
ftr-319	521	10	courts	court	NOUN
ftr-319	521	11	have	have	AUX
ftr-319	521	12	readily	readily	ADV
ftr-319	521	13	accepted	accept	VERB
ftr-319	521	14	the	the	DET
ftr-319	521	15	validity	validity	NOUN
ftr-319	521	16	of	of	ADP
ftr-319	521	17	economic	economic	ADJ
ftr-319	521	18	nexus	nexus	NOUN
ftr-319	521	19	,	,	PUNCT
ftr-319	521	20	they	they	PRON
ftr-319	521	21	have	have	AUX
ftr-319	521	22	given	give	VERB
ftr-319	521	23	very	very	ADV
ftr-319	521	24	little	little	ADJ
ftr-319	521	25	attention	attention	NOUN
ftr-319	521	26	,	,	PUNCT
ftr-319	521	27	if	if	SCONJ
ftr-319	521	28	any	any	PRON
ftr-319	521	29	,	,	PUNCT
ftr-319	521	30	to	to	ADP
ftr-319	521	31	what	what	PRON
ftr-319	521	32	economic	economic	ADJ
ftr-319	521	33	nexus	nexus	NOUN
ftr-319	521	34	actually	actually	ADV
ftr-319	521	35	means.110	means.110	VERB
ftr-319	521	36	their	their	PRON
ftr-319	521	37	decisions	decision	NOUN
ftr-319	521	38	have	have	AUX
ftr-319	521	39	focused	focus	VERB
ftr-319	521	40	almost	almost	ADV
ftr-319	521	41	exclusively	exclusively	ADV
ftr-319	521	42	on	on	ADP
ftr-319	521	43	justifying	justify	VERB
ftr-319	521	44	the	the	DET
ftr-319	521	45	adoption	adoption	NOUN
ftr-319	521	46	of	of	ADP
ftr-319	521	47	that	that	DET
ftr-319	521	48	standard	standard	NOUN
ftr-319	521	49	and	and	CCONJ
ftr-319	521	50	the	the	DET
ftr-319	521	51	rejection	rejection	NOUN
ftr-319	521	52	of	of	ADP
ftr-319	521	53	the	the	DET
ftr-319	521	54	physical	physical	ADJ
ftr-319	521	55	presence	presence	NOUN
ftr-319	521	56	standard	standard	NOUN
ftr-319	521	57	of	of	ADP
ftr-319	521	58	quill.111	quill.111	PROPN
ftr-319	521	59	many	many	ADJ
ftr-319	521	60	of	of	ADP
ftr-319	521	61	those	those	DET
ftr-319	521	62	courts	court	NOUN
ftr-319	521	63	have	have	AUX
ftr-319	521	64	simply	simply	ADV
ftr-319	521	65	found	find	VERB
ftr-319	521	66	that	that	SCONJ
ftr-319	521	67	an	an	DET
ftr-319	521	68	economic	economic	ADJ
ftr-319	521	69	nexus	nexus	NOUN
ftr-319	521	70	existed	exist	VERB
ftr-319	521	71	based	base	VERB
ftr-319	521	72	on	on	ADP
ftr-319	521	73	the	the	DET
ftr-319	521	74	particular	particular	ADJ
ftr-319	521	75	facts	fact	NOUN
ftr-319	521	76	presented	present	VERB
ftr-319	521	77	without	without	ADP
ftr-319	521	78	explaining	explain	VERB
ftr-319	521	79	what	what	PRON
ftr-319	521	80	standard	standard	NOUN
ftr-319	521	81	they	they	PRON
ftr-319	521	82	applied	apply	VERB
ftr-319	521	83	.	.	PUNCT
ftr-319	522	1	for	for	ADP
ftr-319	522	2	example	example	NOUN
ftr-319	522	3	,	,	PUNCT
ftr-319	522	4	in	in	ADP
ftr-319	522	5	cases	case	NOUN
ftr-319	522	6	involving	involve	VERB
ftr-319	522	7	intangible	intangible	ADJ
ftr-319	522	8	-	-	PUNCT
ftr-319	522	9	holding	hold	VERB
ftr-319	522	10	-	-	PUNCT
ftr-319	522	11	company	company	NOUN
ftr-319	522	12	structures,112	structures,112	ADV
ftr-319	522	13	many	many	ADJ
ftr-319	522	14	courts	court	NOUN
ftr-319	522	15	have	have	AUX
ftr-319	522	16	stated	state	VERB
ftr-319	522	17	only	only	ADV
ftr-319	522	18	that	that	SCONJ
ftr-319	522	19	deriving	derive	VERB
ftr-319	522	20	income	income	NOUN
ftr-319	522	21	from	from	ADP
ftr-319	522	22	licensing	license	VERB
ftr-319	522	23	intangible	intangible	ADJ
ftr-319	522	24	property	property	NOUN
ftr-319	522	25	for	for	ADP
ftr-319	522	26	use	use	NOUN
ftr-319	522	27	in	in	ADP
ftr-319	522	28	the	the	DET
ftr-319	522	29	state	state	NOUN
ftr-319	522	30	is	be	AUX
ftr-319	522	31	sufficient	sufficient	ADJ
ftr-319	522	32	to	to	PART
ftr-319	522	33	establish	establish	VERB
ftr-319	522	34	an	an	DET
ftr-319	522	35	economic	economic	ADJ
ftr-319	522	36	nexus	nexus	NOUN
ftr-319	522	37	with	with	ADP
ftr-319	522	38	the	the	DET
ftr-319	522	39	state.113	state.113	NOUN
ftr-319	522	40	those	those	DET
ftr-319	522	41	cases	case	NOUN
ftr-319	522	42	do	do	VERB
ftr-319	522	43	108	108	NUM
ftr-319	522	44	.	.	PUNCT
ftr-319	523	1	see	see	VERB
ftr-319	523	2	generally	generally	ADV
ftr-319	523	3	bna	bna	PROPN
ftr-319	523	4	2012	2012	NUM
ftr-319	523	5	state	state	NOUN
ftr-319	523	6	tax	tax	NOUN
ftr-319	523	7	department	department	NOUN
ftr-319	523	8	survey	survey	NOUN
ftr-319	523	9	results	result	NOUN
ftr-319	523	10	,	,	PUNCT
ftr-319	523	11	http://www.riacheckpoint.com	http://www.riacheckpoint.com	X
ftr-319	523	12	(	(	PUNCT
ftr-319	523	13	state	state	NOUN
ftr-319	523	14	&	&	CCONJ
ftr-319	523	15	local	local	ADJ
ftr-319	523	16	tax	tax	NOUN
ftr-319	523	17	library	library	NOUN
ftr-319	523	18	)	)	PUNCT
ftr-319	523	19	.	.	PUNCT
ftr-319	524	1	109	109	NUM
ftr-319	524	2	.	.	PUNCT
ftr-319	524	3	see	see	VERB
ftr-319	524	4	,	,	PUNCT
ftr-319	524	5	e.g.	e.g.	ADV
ftr-319	524	6	,	,	PUNCT
ftr-319	524	7	innova	innova	PROPN
ftr-319	524	8	diagnostics	diagnostics	PROPN
ftr-319	524	9	,	,	PUNCT
ftr-319	524	10	inc	inc	PROPN
ftr-319	524	11	.	.	PROPN
ftr-319	525	1	v.	v.	PROPN
ftr-319	526	1	strayhorn	strayhorn	ADJ
ftr-319	526	2	,	,	PUNCT
ftr-319	526	3	166	166	NUM
ftr-319	526	4	s.w.3d	s.w.3d	NUM
ftr-319	526	5	394	394	NUM
ftr-319	526	6	(	(	PUNCT
ftr-319	526	7	tex	tex	PROPN
ftr-319	526	8	.	.	PROPN
ftr-319	526	9	app	app	PROPN
ftr-319	526	10	.	.	PROPN
ftr-319	526	11	2005	2005	NUM
ftr-319	526	12	)	)	PUNCT
ftr-319	526	13	;	;	PUNCT
ftr-319	526	14	in	in	ADP
ftr-319	526	15	re	re	X
ftr-319	526	16	wascana	wascana	PROPN
ftr-319	526	17	energy	energy	NOUN
ftr-319	526	18	mktg	mktg	PROPN
ftr-319	526	19	.	.	PUNCT
ftr-319	526	20	inc	inc	PROPN
ftr-319	526	21	.	.	PROPN
ftr-319	526	22	,	,	PUNCT
ftr-319	526	23	dta	dta	PROPN
ftr-319	526	24	no	no	INTJ
ftr-319	526	25	.	.	PROPN
ftr-319	526	26	817866	817866	NUM
ftr-319	526	27	,	,	PUNCT
ftr-319	526	28	2002	2002	NUM
ftr-319	526	29	wl	wl	NOUN
ftr-319	526	30	1726832	1726832	NUM
ftr-319	526	31	(	(	PUNCT
ftr-319	526	32	n.y	n.y	PROPN
ftr-319	526	33	.	.	PROPN
ftr-319	526	34	div	div	PROPN
ftr-319	526	35	.	.	PUNCT
ftr-319	527	1	tax	tax	PROPN
ftr-319	527	2	app	app	PROPN
ftr-319	527	3	.	.	PUNCT
ftr-319	528	1	july	july	PROPN
ftr-319	528	2	18	18	NUM
ftr-319	528	3	,	,	PUNCT
ftr-319	528	4	2002	2002	NUM
ftr-319	528	5	)	)	PUNCT
ftr-319	529	1	;	;	PUNCT
ftr-319	529	2	rylander	rylander	NOUN
ftr-319	529	3	v.	v.	ADP
ftr-319	529	4	bandag	bandag	PROPN
ftr-319	529	5	licensing	licensing	PROPN
ftr-319	529	6	corp	corp	PROPN
ftr-319	529	7	.	.	PROPN
ftr-319	529	8	,	,	PUNCT
ftr-319	529	9	18	18	NUM
ftr-319	529	10	s.w.3d	s.w.3d	NUM
ftr-319	529	11	296	296	NUM
ftr-319	529	12	(	(	PUNCT
ftr-319	529	13	tex	tex	PROPN
ftr-319	529	14	.	.	PROPN
ftr-319	529	15	app	app	PROPN
ftr-319	529	16	.	.	PROPN
ftr-319	529	17	2000	2000	NUM
ftr-319	529	18	)	)	PUNCT
ftr-319	529	19	;	;	PUNCT
ftr-319	529	20	j.c	j.c	PROPN
ftr-319	529	21	.	.	PROPN
ftr-319	529	22	penney	penney	PROPN
ftr-319	529	23	nat’l	nat’l	PROPN
ftr-319	529	24	bank	bank	PROPN
ftr-319	529	25	v.	v.	PROPN
ftr-319	529	26	johnson	johnson	PROPN
ftr-319	529	27	,	,	PUNCT
ftr-319	529	28	19	19	NUM
ftr-319	529	29	s.w.3d	s.w.3d	PROPN
ftr-319	529	30	831	831	NUM
ftr-319	529	31	(	(	PUNCT
ftr-319	529	32	tenn	tenn	PROPN
ftr-319	529	33	.	.	PROPN
ftr-319	530	1	ct	ct	PROPN
ftr-319	530	2	.	.	PUNCT
ftr-319	531	1	app	app	PROPN
ftr-319	531	2	.	.	PROPN
ftr-319	531	3	1999	1999	NUM
ftr-319	531	4	)	)	PUNCT
ftr-319	531	5	,	,	PUNCT
ftr-319	531	6	cert	cert	PROPN
ftr-319	531	7	.	.	PUNCT
ftr-319	532	1	denied	deny	VERB
ftr-319	532	2	,	,	PUNCT
ftr-319	532	3	531	531	NUM
ftr-319	532	4	u.s	u.s	PROPN
ftr-319	532	5	.	.	PROPN
ftr-319	532	6	927	927	NUM
ftr-319	532	7	(	(	PUNCT
ftr-319	532	8	2000	2000	NUM
ftr-319	532	9	)	)	PUNCT
ftr-319	532	10	.	.	PUNCT
ftr-319	533	1	110	110	NUM
ftr-319	533	2	.	.	PUNCT
ftr-319	534	1	this	this	DET
ftr-319	534	2	article	article	NOUN
ftr-319	534	3	will	will	AUX
ftr-319	534	4	take	take	VERB
ftr-319	534	5	the	the	DET
ftr-319	534	6	opposite	opposite	ADJ
ftr-319	534	7	approach	approach	NOUN
ftr-319	534	8	.	.	PUNCT
ftr-319	535	1	while	while	SCONJ
ftr-319	535	2	one	one	PRON
ftr-319	535	3	can	can	AUX
ftr-319	535	4	debate	debate	VERB
ftr-319	535	5	whether	whether	SCONJ
ftr-319	535	6	state	state	NOUN
ftr-319	535	7	-	-	PUNCT
ftr-319	535	8	court	court	NOUN
ftr-319	535	9	adoptions	adoption	NOUN
ftr-319	535	10	of	of	ADP
ftr-319	535	11	an	an	DET
ftr-319	535	12	economic	economic	ADJ
ftr-319	535	13	nexus	nexus	NOUN
ftr-319	535	14	concept	concept	NOUN
ftr-319	535	15	are	be	AUX
ftr-319	535	16	on	on	ADP
ftr-319	535	17	firm	firm	ADJ
ftr-319	535	18	footing	footing	NOUN
ftr-319	535	19	,	,	PUNCT
ftr-319	535	20	this	this	DET
ftr-319	535	21	article	article	NOUN
ftr-319	535	22	is	be	AUX
ftr-319	535	23	aimed	aim	VERB
ftr-319	535	24	at	at	ADP
ftr-319	535	25	evaluating	evaluate	VERB
ftr-319	535	26	the	the	DET
ftr-319	535	27	meaning	meaning	NOUN
ftr-319	535	28	of	of	ADP
ftr-319	535	29	economic	economic	ADJ
ftr-319	535	30	nexus	nexus	NOUN
ftr-319	535	31	.	.	PUNCT
ftr-319	536	1	for	for	ADP
ftr-319	536	2	writings	writing	NOUN
ftr-319	536	3	evaluating	evaluate	VERB
ftr-319	536	4	the	the	DET
ftr-319	536	5	former	former	ADJ
ftr-319	536	6	issue	issue	NOUN
ftr-319	536	7	,	,	PUNCT
ftr-319	536	8	see	see	VERB
ftr-319	536	9	supra	supra	PROPN
ftr-319	536	10	note	note	PROPN
ftr-319	536	11	7	7	NUM
ftr-319	536	12	.	.	NOUN
ftr-319	536	13	111	111	NUM
ftr-319	536	14	.	.	PUNCT
ftr-319	537	1	see	see	VERB
ftr-319	537	2	,	,	PUNCT
ftr-319	537	3	e.g.	e.g.	ADV
ftr-319	537	4	,	,	PUNCT
ftr-319	537	5	mbna	mbna	PROPN
ftr-319	537	6	am	am	PROPN
ftr-319	537	7	.	.	PUNCT
ftr-319	538	1	bank	bank	PROPN
ftr-319	538	2	,	,	PUNCT
ftr-319	538	3	n.a	n.a	PROPN
ftr-319	538	4	.	.	PROPN
ftr-319	539	1	v.	v.	PROPN
ftr-319	539	2	ind	ind	PROPN
ftr-319	539	3	.	.	PUNCT
ftr-319	540	1	dep’t	dep’t	NOUN
ftr-319	540	2	of	of	ADP
ftr-319	540	3	state	state	NOUN
ftr-319	540	4	rev	rev	PROPN
ftr-319	540	5	.	.	PROPN
ftr-319	540	6	,	,	PUNCT
ftr-319	540	7	895	895	NUM
ftr-319	540	8	n.e.2d	n.e.2d	NOUN
ftr-319	540	9	140	140	NUM
ftr-319	540	10	(	(	PUNCT
ftr-319	540	11	ind	ind	NOUN
ftr-319	540	12	.	.	PUNCT
ftr-319	541	1	t.c	t.c	PROPN
ftr-319	541	2	.	.	PROPN
ftr-319	541	3	2008	2008	NUM
ftr-319	541	4	)	)	PUNCT
ftr-319	541	5	;	;	PUNCT
ftr-319	541	6	kfc	kfc	PROPN
ftr-319	541	7	corp	corp	PROPN
ftr-319	541	8	.	.	PROPN
ftr-319	541	9	v.	v.	PROPN
ftr-319	541	10	iowa	iowa	PROPN
ftr-319	541	11	dep’t	dep’t	PROPN
ftr-319	541	12	of	of	ADP
ftr-319	541	13	rev	rev	PROPN
ftr-319	541	14	.	.	PROPN
ftr-319	541	15	,	,	PUNCT
ftr-319	541	16	792	792	NUM
ftr-319	541	17	n.w.2d	n.w.2d	NOUN
ftr-319	541	18	308	308	NUM
ftr-319	541	19	,	,	PUNCT
ftr-319	541	20	324–28	324–28	NUM
ftr-319	541	21	(	(	PUNCT
ftr-319	541	22	iowa	iowa	PROPN
ftr-319	541	23	2010	2010	NUM
ftr-319	541	24	)	)	PUNCT
ftr-319	541	25	;	;	PUNCT
ftr-319	541	26	capital	capital	NOUN
ftr-319	541	27	one	one	NUM
ftr-319	541	28	bank	bank	NOUN
ftr-319	541	29	v.	v.	ADP
ftr-319	541	30	commissioner	commissioner	PROPN
ftr-319	541	31	of	of	ADP
ftr-319	541	32	rev	rev	PROPN
ftr-319	541	33	.	.	PROPN
ftr-319	541	34	,	,	PUNCT
ftr-319	541	35	899	899	NUM
ftr-319	541	36	n.e.2d	n.e.2d	NOUN
ftr-319	541	37	76	76	NUM
ftr-319	541	38	,	,	PUNCT
ftr-319	541	39	83–86	83–86	NUM
ftr-319	541	40	(	(	PUNCT
ftr-319	541	41	mass	mass	PROPN
ftr-319	541	42	.	.	PROPN
ftr-319	541	43	2009	2009	NUM
ftr-319	541	44	)	)	PUNCT
ftr-319	541	45	;	;	PUNCT
ftr-319	541	46	lanco	lanco	PROPN
ftr-319	541	47	,	,	PUNCT
ftr-319	541	48	inc	inc	PROPN
ftr-319	541	49	.	.	PROPN
ftr-319	541	50	v.	v.	PROPN
ftr-319	541	51	dir	dir	PROPN
ftr-319	541	52	.	.	PUNCT
ftr-319	541	53	,	,	PUNCT
ftr-319	541	54	div	div	PROPN
ftr-319	541	55	.	.	PUNCT
ftr-319	541	56	of	of	ADP
ftr-319	541	57	tax’n	tax’n	NUM
ftr-319	541	58	,	,	PUNCT
ftr-319	541	59	908	908	NUM
ftr-319	541	60	a.2d	a.2d	SYM
ftr-319	541	61	176	176	NUM
ftr-319	541	62	,	,	PUNCT
ftr-319	541	63	176–77	176–77	PROPN
ftr-319	541	64	(	(	PUNCT
ftr-319	541	65	n.j	n.j	PROPN
ftr-319	541	66	.	.	PROPN
ftr-319	541	67	2006	2006	NUM
ftr-319	541	68	)	)	PUNCT
ftr-319	541	69	;	;	PUNCT
ftr-319	541	70	a	a	PRON
ftr-319	541	71	&	&	CCONJ
ftr-319	541	72	f	f	PROPN
ftr-319	541	73	trademark	trademark	PROPN
ftr-319	541	74	,	,	PUNCT
ftr-319	541	75	inc	inc	PROPN
ftr-319	541	76	.	.	PROPN
ftr-319	541	77	v.	v.	PROPN
ftr-319	541	78	tolson	tolson	PROPN
ftr-319	541	79	,	,	PUNCT
ftr-319	541	80	605	605	NUM
ftr-319	541	81	s.e.2d	s.e.2d	NOUN
ftr-319	541	82	187	187	NUM
ftr-319	541	83	,	,	PUNCT
ftr-319	541	84	193–95	193–95	NUM
ftr-319	541	85	(	(	PUNCT
ftr-319	541	86	n.c	n.c	PROPN
ftr-319	541	87	.	.	PROPN
ftr-319	542	1	ct	ct	PROPN
ftr-319	542	2	.	.	PUNCT
ftr-319	543	1	app	app	PROPN
ftr-319	543	2	.	.	PROPN
ftr-319	543	3	2004	2004	NUM
ftr-319	543	4	)	)	PUNCT
ftr-319	543	5	;	;	PUNCT
ftr-319	543	6	geoffrey	geoffrey	PROPN
ftr-319	543	7	,	,	PUNCT
ftr-319	543	8	inc	inc	PROPN
ftr-319	543	9	.	.	PROPN
ftr-319	544	1	v.	v.	PROPN
ftr-319	544	2	okla	okla	PROPN
ftr-319	544	3	.	.	PUNCT
ftr-319	545	1	tax	tax	NOUN
ftr-319	545	2	comm’n	comm’n	NOUN
ftr-319	545	3	,	,	PUNCT
ftr-319	545	4	132	132	NUM
ftr-319	545	5	p.3d	p.3d	SYM
ftr-319	545	6	632	632	NUM
ftr-319	545	7	,	,	PUNCT
ftr-319	545	8	635–38	635–38	PROPN
ftr-319	545	9	(	(	PUNCT
ftr-319	545	10	okla	okla	NOUN
ftr-319	545	11	.	.	PUNCT
ftr-319	546	1	civ	civ	PROPN
ftr-319	546	2	.	.	PUNCT
ftr-319	547	1	app	app	PROPN
ftr-319	547	2	.	.	PROPN
ftr-319	547	3	2005	2005	NUM
ftr-319	547	4	)	)	PUNCT
ftr-319	547	5	;	;	PUNCT
ftr-319	547	6	tax	tax	NOUN
ftr-319	547	7	commissioner	commissioner	NOUN
ftr-319	547	8	of	of	ADP
ftr-319	547	9	w.	w.	PROPN
ftr-319	547	10	va	va	PROPN
ftr-319	547	11	.	.	PUNCT
ftr-319	548	1	v.	v.	ADP
ftr-319	548	2	mbna	mbna	PROPN
ftr-319	548	3	am	am	PROPN
ftr-319	548	4	.	.	PUNCT
ftr-319	549	1	bank	bank	PROPN
ftr-319	549	2	,	,	PUNCT
ftr-319	549	3	n.a	n.a	PROPN
ftr-319	549	4	.	.	PROPN
ftr-319	549	5	,	,	PUNCT
ftr-319	549	6	640	640	NUM
ftr-319	549	7	s.e.2d	s.e.2d	NUM
ftr-319	549	8	226	226	NUM
ftr-319	549	9	,	,	PUNCT
ftr-319	549	10	230–34	230–34	PROPN
ftr-319	549	11	(	(	PUNCT
ftr-319	549	12	w.	w.	PROPN
ftr-319	549	13	va	va	PROPN
ftr-319	549	14	.	.	PROPN
ftr-319	549	15	2006	2006	NUM
ftr-319	549	16	)	)	PUNCT
ftr-319	549	17	.	.	PUNCT
ftr-319	550	1	112	112	NUM
ftr-319	550	2	.	.	PUNCT
ftr-319	551	1	for	for	ADP
ftr-319	551	2	a	a	DET
ftr-319	551	3	description	description	NOUN
ftr-319	551	4	of	of	ADP
ftr-319	551	5	the	the	DET
ftr-319	551	6	intangible	intangible	ADJ
ftr-319	551	7	holding	hold	VERB
ftr-319	551	8	company	company	NOUN
ftr-319	551	9	structure	structure	NOUN
ftr-319	551	10	,	,	PUNCT
ftr-319	551	11	see	see	VERB
ftr-319	551	12	sheldon	sheldon	PROPN
ftr-319	551	13	laskin	laskin	PROPN
ftr-319	551	14	,	,	PUNCT
ftr-319	551	15	trademark	trademark	NOUN
ftr-319	551	16	royalties	royalty	NOUN
ftr-319	551	17	,	,	PUNCT
ftr-319	551	18	nexus	nexus	NOUN
ftr-319	551	19	,	,	PUNCT
ftr-319	551	20	and	and	CCONJ
ftr-319	551	21	taxing	tax	VERB
ftr-319	551	22	that	that	PRON
ftr-319	551	23	which	which	PRON
ftr-319	551	24	enriches	enrich	VERB
ftr-319	551	25	,	,	PUNCT
ftr-319	551	26	22	22	NUM
ftr-319	551	27	akron	akron	PROPN
ftr-319	551	28	tax	tax	NOUN
ftr-319	551	29	j.	j.	PROPN
ftr-319	551	30	1	1	PROPN
ftr-319	551	31	,	,	PUNCT
ftr-319	551	32	5–7	5–7	NUM
ftr-319	551	33	(	(	PUNCT
ftr-319	551	34	2007	2007	NUM
ftr-319	551	35	)	)	PUNCT
ftr-319	552	1	[	[	X
ftr-319	552	2	hereinafter	hereinafter	NOUN
ftr-319	552	3	laskin	laskin	NOUN
ftr-319	552	4	,	,	PUNCT
ftr-319	552	5	trademark	trademark	NOUN
ftr-319	552	6	royalties	royalty	NOUN
ftr-319	552	7	]	]	PUNCT
ftr-319	552	8	.	.	PUNCT
ftr-319	553	1	113	113	NUM
ftr-319	553	2	.	.	PUNCT
ftr-319	554	1	see	see	VERB
ftr-319	554	2	geoffrey	geoffrey	PROPN
ftr-319	554	3	,	,	PUNCT
ftr-319	554	4	inc	inc	PROPN
ftr-319	554	5	.	.	PROPN
ftr-319	555	1	v.	v.	PROPN
ftr-319	555	2	commissioner	commissioner	PROPN
ftr-319	555	3	of	of	ADP
ftr-319	555	4	rev	rev	PROPN
ftr-319	555	5	.	.	PROPN
ftr-319	555	6	,	,	PUNCT
ftr-319	555	7	899	899	NUM
ftr-319	555	8	n.e.2d	n.e.2d	NOUN
ftr-319	555	9	87	87	NUM
ftr-319	555	10	,	,	PUNCT
ftr-319	555	11	92	92	NUM
ftr-319	555	12	(	(	PUNCT
ftr-319	555	13	mass	mass	PROPN
ftr-319	555	14	.	.	PROPN
ftr-319	555	15	2009	2009	NUM
ftr-319	555	16	)	)	PUNCT
ftr-319	555	17	(	(	PUNCT
ftr-319	555	18	“	"	PUNCT
ftr-319	555	19	[	[	X
ftr-319	555	20	s]ubstantial	s]ubstantial	ADJ
ftr-319	555	21	nexus	nexus	NOUN
ftr-319	555	22	can	can	AUX
ftr-319	555	23	be	be	AUX
ftr-319	555	24	established	establish	VERB
ftr-319	555	25	where	where	SCONJ
ftr-319	555	26	a	a	DET
ftr-319	555	27	taxpayer	taxpayer	NOUN
ftr-319	555	28	domiciled	domicile	VERB
ftr-319	555	29	in	in	ADP
ftr-319	555	30	one	one	NUM
ftr-319	555	31	2012	2012	NUM
ftr-319	555	32	]	]	PUNCT
ftr-319	555	33	economic	economic	ADJ
ftr-319	555	34	nexus	nexus	NOUN
ftr-319	555	35	177	177	NUM
ftr-319	555	36	not	not	PART
ftr-319	555	37	discuss	discuss	VERB
ftr-319	555	38	whether	whether	SCONJ
ftr-319	555	39	the	the	DET
ftr-319	555	40	first	first	ADJ
ftr-319	555	41	dollar	dollar	NOUN
ftr-319	555	42	of	of	ADP
ftr-319	555	43	such	such	ADJ
ftr-319	555	44	income	income	NOUN
ftr-319	555	45	created	create	VERB
ftr-319	555	46	that	that	SCONJ
ftr-319	555	47	economic	economic	ADJ
ftr-319	555	48	nexus	nexus	NOUN
ftr-319	555	49	or	or	CCONJ
ftr-319	555	50	whether	whether	SCONJ
ftr-319	555	51	some	some	DET
ftr-319	555	52	higher	high	ADJ
ftr-319	555	53	amount	amount	NOUN
ftr-319	555	54	of	of	ADP
ftr-319	555	55	income	income	NOUN
ftr-319	555	56	was	be	AUX
ftr-319	555	57	required	require	VERB
ftr-319	555	58	.	.	PUNCT
ftr-319	556	1	one	one	NUM
ftr-319	556	2	line	line	NOUN
ftr-319	556	3	of	of	ADP
ftr-319	556	4	cases	case	NOUN
ftr-319	556	5	does	do	AUX
ftr-319	556	6	,	,	PUNCT
ftr-319	556	7	however	however	ADV
ftr-319	556	8	,	,	PUNCT
ftr-319	556	9	provide	provide	VERB
ftr-319	556	10	an	an	DET
ftr-319	556	11	actual	actual	ADJ
ftr-319	556	12	formulation	formulation	NOUN
ftr-319	556	13	for	for	ADP
ftr-319	556	14	economic	economic	ADJ
ftr-319	556	15	nexus	nexus	NOUN
ftr-319	556	16	—	—	PUNCT
ftr-319	556	17	a	a	DET
ftr-319	556	18	substantial	substantial	ADJ
ftr-319	556	19	economic	economic	ADJ
ftr-319	556	20	presence	presence	NOUN
ftr-319	556	21	standard	standard	NOUN
ftr-319	556	22	.	.	PUNCT
ftr-319	557	1	this	this	DET
ftr-319	557	2	standard	standard	NOUN
ftr-319	557	3	was	be	AUX
ftr-319	557	4	first	first	ADV
ftr-319	557	5	adopted	adopt	VERB
ftr-319	557	6	by	by	ADP
ftr-319	557	7	the	the	DET
ftr-319	557	8	west	west	PROPN
ftr-319	557	9	virginia	virginia	PROPN
ftr-319	557	10	supreme	supreme	PROPN
ftr-319	557	11	court	court	PROPN
ftr-319	557	12	in	in	ADP
ftr-319	557	13	tax	tax	NOUN
ftr-319	557	14	commissioner	commissioner	NOUN
ftr-319	557	15	of	of	ADP
ftr-319	557	16	west	west	PROPN
ftr-319	557	17	virginia	virginia	PROPN
ftr-319	558	1	v.	v.	PROPN
ftr-319	558	2	mbna	mbna	PROPN
ftr-319	558	3	america	america	PROPN
ftr-319	558	4	bank	bank	PROPN
ftr-319	558	5	,	,	PUNCT
ftr-319	558	6	n.a	n.a	PROPN
ftr-319	558	7	.	.	PROPN
ftr-319	558	8	,	,	PUNCT
ftr-319	558	9	a	a	DET
ftr-319	558	10	case	case	NOUN
ftr-319	558	11	addressing	address	VERB
ftr-319	558	12	the	the	DET
ftr-319	558	13	taxation	taxation	NOUN
ftr-319	558	14	of	of	ADP
ftr-319	558	15	mbna	mbna	PROPN
ftr-319	558	16	america	america	PROPN
ftr-319	558	17	bank	bank	PROPN
ftr-319	558	18	,	,	PUNCT
ftr-319	558	19	a	a	DET
ftr-319	558	20	delaware	delaware	PROPN
ftr-319	558	21	corporation	corporation	NOUN
ftr-319	558	22	in	in	ADP
ftr-319	558	23	the	the	DET
ftr-319	558	24	principal	principal	ADJ
ftr-319	558	25	business	business	NOUN
ftr-319	558	26	of	of	ADP
ftr-319	558	27	issuing	issue	VERB
ftr-319	558	28	and	and	CCONJ
ftr-319	558	29	servicing	service	VERB
ftr-319	558	30	visa	visa	NOUN
ftr-319	558	31	and	and	CCONJ
ftr-319	558	32	mastercard	mastercard	PROPN
ftr-319	558	33	credit	credit	NOUN
ftr-319	558	34	cards.114	cards.114	NOUN
ftr-319	558	35	mbna	mbna	NOUN
ftr-319	558	36	solicited	solicit	VERB
ftr-319	558	37	customers	customer	NOUN
ftr-319	558	38	in	in	ADP
ftr-319	558	39	west	west	PROPN
ftr-319	558	40	virginia	virginia	PROPN
ftr-319	558	41	through	through	ADP
ftr-319	558	42	mail	mail	NOUN
ftr-319	558	43	and	and	CCONJ
ftr-319	558	44	telephone	telephone	NOUN
ftr-319	558	45	solicitations.115	solicitations.115	PROPN
ftr-319	558	46	during	during	ADP
ftr-319	558	47	the	the	DET
ftr-319	558	48	two	two	NUM
ftr-319	558	49	tax	tax	NOUN
ftr-319	558	50	years	year	NOUN
ftr-319	558	51	at	at	ADP
ftr-319	558	52	issue	issue	NOUN
ftr-319	558	53	,	,	PUNCT
ftr-319	558	54	those	those	DET
ftr-319	558	55	efforts	effort	NOUN
ftr-319	558	56	resulted	result	VERB
ftr-319	558	57	in	in	ADP
ftr-319	558	58	gross	gross	ADJ
ftr-319	558	59	receipts	receipt	NOUN
ftr-319	558	60	attributable	attributable	ADJ
ftr-319	558	61	to	to	ADP
ftr-319	558	62	west	west	PROPN
ftr-319	558	63	virginia	virginia	PROPN
ftr-319	558	64	customers	customer	NOUN
ftr-319	558	65	of	of	ADP
ftr-319	558	66	approximately	approximately	ADV
ftr-319	558	67	$	$	SYM
ftr-319	558	68	8.4	8.4	NUM
ftr-319	558	69	million	million	NUM
ftr-319	558	70	and	and	CCONJ
ftr-319	558	71	$	$	SYM
ftr-319	558	72	10	10	NUM
ftr-319	558	73	million.116	million.116	NUM
ftr-319	558	74	the	the	DET
ftr-319	558	75	west	west	PROPN
ftr-319	558	76	virginia	virginia	PROPN
ftr-319	558	77	tax	tax	NOUN
ftr-319	558	78	commissioner	commissioner	NOUN
ftr-319	558	79	asserted	assert	VERB
ftr-319	558	80	that	that	SCONJ
ftr-319	558	81	mbna	mbna	PROPN
ftr-319	558	82	was	be	AUX
ftr-319	558	83	subject	subject	ADJ
ftr-319	558	84	to	to	ADP
ftr-319	558	85	the	the	DET
ftr-319	558	86	state	state	NOUN
ftr-319	558	87	’s	’s	PART
ftr-319	558	88	corporate	corporate	ADJ
ftr-319	558	89	income	income	NOUN
ftr-319	558	90	tax	tax	NOUN
ftr-319	558	91	because	because	SCONJ
ftr-319	558	92	it	it	PRON
ftr-319	558	93	regularly	regularly	ADV
ftr-319	558	94	engaged	engage	VERB
ftr-319	558	95	in	in	ADP
ftr-319	558	96	business	business	NOUN
ftr-319	558	97	in	in	ADP
ftr-319	558	98	west	west	PROPN
ftr-319	558	99	virginia.117	virginia.117	PROPN
ftr-319	558	100	mbna	mbna	NOUN
ftr-319	558	101	challenged	challenge	VERB
ftr-319	558	102	that	that	SCONJ
ftr-319	558	103	assertion	assertion	NOUN
ftr-319	558	104	,	,	PUNCT
ftr-319	558	105	arguing	argue	VERB
ftr-319	558	106	that	that	SCONJ
ftr-319	558	107	the	the	DET
ftr-319	558	108	commerce	commerce	NOUN
ftr-319	558	109	clause	clause	NOUN
ftr-319	558	110	barred	bar	VERB
ftr-319	558	111	the	the	DET
ftr-319	558	112	state	state	NOUN
ftr-319	558	113	’s	’s	PART
ftr-319	558	114	imposition	imposition	NOUN
ftr-319	558	115	of	of	ADP
ftr-319	558	116	tax	tax	NOUN
ftr-319	558	117	because	because	SCONJ
ftr-319	558	118	mbna	mbna	PROPN
ftr-319	558	119	did	do	AUX
ftr-319	558	120	not	not	PART
ftr-319	558	121	have	have	VERB
ftr-319	558	122	a	a	DET
ftr-319	558	123	physical	physical	ADJ
ftr-319	558	124	presence	presence	NOUN
ftr-319	558	125	in	in	ADP
ftr-319	558	126	the	the	DET
ftr-319	558	127	state.118	state.118	NOUN
ftr-319	558	128	the	the	DET
ftr-319	558	129	mbna	mbna	PROPN
ftr-319	558	130	w.	w.	PROPN
ftr-319	558	131	va	va	PROPN
ftr-319	558	132	.	.	PUNCT
ftr-319	559	1	court	court	PROPN
ftr-319	559	2	carefully	carefully	ADV
ftr-319	559	3	evaluated	evaluate	VERB
ftr-319	559	4	national	national	ADJ
ftr-319	559	5	bellas	bellas	PROPN
ftr-319	559	6	hess	hess	PROPN
ftr-319	559	7	and	and	CCONJ
ftr-319	559	8	quill	quill	NOUN
ftr-319	559	9	and	and	CCONJ
ftr-319	559	10	determined	determine	VERB
ftr-319	559	11	that	that	SCONJ
ftr-319	559	12	their	their	PRON
ftr-319	559	13	physical	physical	ADJ
ftr-319	559	14	presence	presence	NOUN
ftr-319	559	15	requirement	requirement	NOUN
ftr-319	559	16	applied	apply	VERB
ftr-319	559	17	only	only	ADV
ftr-319	559	18	to	to	ADP
ftr-319	559	19	state	state	NOUN
ftr-319	559	20	sales	sale	NOUN
ftr-319	559	21	and	and	CCONJ
ftr-319	559	22	use	use	VERB
ftr-319	559	23	taxes.119	taxes.119	PRON
ftr-319	559	24	the	the	DET
ftr-319	559	25	court	court	NOUN
ftr-319	559	26	concluded	conclude	VERB
ftr-319	559	27	that	that	SCONJ
ftr-319	559	28	“	"	PUNCT
ftr-319	559	29	[	[	X
ftr-319	559	30	r]ather	r]ather	PROPN
ftr-319	559	31	than	than	ADP
ftr-319	559	32	a	a	DET
ftr-319	559	33	physical	physical	ADJ
ftr-319	559	34	presence	presence	NOUN
ftr-319	559	35	standard	standard	NOUN
ftr-319	559	36	.	.	PUNCT
ftr-319	559	37	.	.	PUNCT
ftr-319	559	38	.	.	PUNCT
ftr-319	560	1	a	a	DET
ftr-319	560	2	significant	significant	ADJ
ftr-319	560	3	economic	economic	ADJ
ftr-319	560	4	presence	presence	NOUN
ftr-319	560	5	test	test	NOUN
ftr-319	560	6	is	be	AUX
ftr-319	560	7	a	a	DET
ftr-319	560	8	better	well	ADJ
ftr-319	560	9	indicator	indicator	NOUN
ftr-319	560	10	of	of	ADP
ftr-319	560	11	whether	whether	SCONJ
ftr-319	560	12	substantial	substantial	ADJ
ftr-319	560	13	nexus	nexus	NOUN
ftr-319	560	14	exists	exist	VERB
ftr-319	560	15	for	for	ADP
ftr-319	560	16	commerce	commerce	NOUN
ftr-319	560	17	clause	clause	NOUN
ftr-319	560	18	purposes	purpose	NOUN
ftr-319	560	19	.	.	PUNCT
ftr-319	560	20	”120	”120	PROPN
ftr-319	560	21	the	the	DET
ftr-319	560	22	court	court	NOUN
ftr-319	560	23	cited	cite	VERB
ftr-319	560	24	to	to	ADP
ftr-319	560	25	a	a	DET
ftr-319	560	26	1995	1995	NUM
ftr-319	560	27	article	article	NOUN
ftr-319	560	28	as	as	ADP
ftr-319	560	29	“	"	PUNCT
ftr-319	560	30	suggesting	suggest	VERB
ftr-319	560	31	”	"	PUNCT
ftr-319	560	32	this	this	DET
ftr-319	560	33	test	test	NOUN
ftr-319	560	34	and	and	CCONJ
ftr-319	560	35	providing	provide	VERB
ftr-319	560	36	its	its	PRON
ftr-319	560	37	bounds	bound	NOUN
ftr-319	560	38	:	:	PUNCT
ftr-319	560	39	state	state	NOUN
ftr-319	560	40	carries	carry	VERB
ftr-319	560	41	on	on	ADP
ftr-319	560	42	business	business	NOUN
ftr-319	560	43	in	in	ADP
ftr-319	560	44	another	another	DET
ftr-319	560	45	state	state	NOUN
ftr-319	560	46	through	through	ADP
ftr-319	560	47	the	the	DET
ftr-319	560	48	licensing	licensing	NOUN
ftr-319	560	49	of	of	ADP
ftr-319	560	50	its	its	PRON
ftr-319	560	51	intangible	intangible	ADJ
ftr-319	560	52	property	property	NOUN
ftr-319	560	53	that	that	PRON
ftr-319	560	54	generates	generate	VERB
ftr-319	560	55	income	income	NOUN
ftr-319	560	56	from	from	ADP
ftr-319	560	57	the	the	DET
ftr-319	560	58	taxpayer	taxpayer	NOUN
ftr-319	560	59	.	.	PUNCT
ftr-319	560	60	”	"	PUNCT
ftr-319	560	61	)	)	PUNCT
ftr-319	560	62	;	;	PUNCT
ftr-319	560	63	kmart	kmart	PROPN
ftr-319	560	64	props	props	PROPN
ftr-319	560	65	.	.	PROPN
ftr-319	560	66	,	,	PUNCT
ftr-319	560	67	inc	inc	PROPN
ftr-319	560	68	.	.	PROPN
ftr-319	561	1	v.	v.	PROPN
ftr-319	561	2	n.m	n.m	PROPN
ftr-319	561	3	.	.	PROPN
ftr-319	561	4	tax’n	tax’n	PROPN
ftr-319	561	5	&	&	CCONJ
ftr-319	561	6	rev	rev	PROPN
ftr-319	561	7	.	.	PROPN
ftr-319	561	8	dep’t	dep’t	PROPN
ftr-319	561	9	,	,	PUNCT
ftr-319	561	10	131	131	NUM
ftr-319	561	11	p.3d	p.3d	NUM
ftr-319	561	12	27	27	NUM
ftr-319	561	13	,	,	PUNCT
ftr-319	561	14	36	36	NUM
ftr-319	561	15	(	(	PUNCT
ftr-319	561	16	n.m	n.m	PROPN
ftr-319	561	17	.	.	PROPN
ftr-319	561	18	ct	ct	PROPN
ftr-319	561	19	.	.	PUNCT
ftr-319	562	1	app	app	PROPN
ftr-319	562	2	.	.	PROPN
ftr-319	562	3	2001	2001	NUM
ftr-319	562	4	)	)	PUNCT
ftr-319	562	5	(	(	PUNCT
ftr-319	562	6	“	"	PUNCT
ftr-319	562	7	[	[	X
ftr-319	562	8	t]he	t]he	ADJ
ftr-319	562	9	use	use	NOUN
ftr-319	562	10	of	of	ADP
ftr-319	562	11	kpi	kpi	PROPN
ftr-319	562	12	’s	’s	PART
ftr-319	562	13	marks	mark	NOUN
ftr-319	562	14	within	within	ADP
ftr-319	562	15	new	new	PROPN
ftr-319	562	16	mexico	mexico	PROPN
ftr-319	562	17	’s	’s	PART
ftr-319	562	18	economic	economic	ADJ
ftr-319	562	19	market	market	NOUN
ftr-319	562	20	,	,	PUNCT
ftr-319	562	21	for	for	ADP
ftr-319	562	22	the	the	DET
ftr-319	562	23	purpose	purpose	NOUN
ftr-319	562	24	of	of	ADP
ftr-319	562	25	generating	generate	VERB
ftr-319	562	26	substantial	substantial	ADJ
ftr-319	562	27	income	income	NOUN
ftr-319	562	28	for	for	ADP
ftr-319	562	29	kpi	kpi	PROPN
ftr-319	562	30	establishes	establish	VERB
ftr-319	562	31	a	a	DET
ftr-319	562	32	sufficient	sufficient	ADJ
ftr-319	562	33	nexus	nexus	NOUN
ftr-319	562	34	”	"	PUNCT
ftr-319	562	35	)	)	PUNCT
ftr-319	562	36	;	;	PUNCT
ftr-319	562	37	a	a	PRON
ftr-319	562	38	&	&	CCONJ
ftr-319	562	39	f	f	PROPN
ftr-319	562	40	trademark	trademark	NOUN
ftr-319	562	41	,	,	PUNCT
ftr-319	562	42	605	605	NUM
ftr-319	562	43	s.e.2d	s.e.2d	NOUN
ftr-319	562	44	at	at	ADP
ftr-319	562	45	195	195	NUM
ftr-319	562	46	(	(	PUNCT
ftr-319	562	47	“	"	PUNCT
ftr-319	562	48	rather	rather	ADV
ftr-319	562	49	,	,	PUNCT
ftr-319	562	50	we	we	PRON
ftr-319	562	51	hold	hold	VERB
ftr-319	562	52	that	that	SCONJ
ftr-319	562	53	under	under	ADP
ftr-319	562	54	facts	fact	NOUN
ftr-319	562	55	such	such	ADJ
ftr-319	562	56	as	as	ADP
ftr-319	562	57	there	there	ADV
ftr-319	562	58	where	where	SCONJ
ftr-319	562	59	a	a	DET
ftr-319	562	60	wholly	wholly	ADV
ftr-319	562	61	-	-	PUNCT
ftr-319	562	62	owned	own	VERB
ftr-319	562	63	subsidiary	subsidiary	NOUN
ftr-319	562	64	licenses	license	VERB
ftr-319	562	65	trademarks	trademark	NOUN
ftr-319	562	66	to	to	ADP
ftr-319	562	67	a	a	DET
ftr-319	562	68	related	relate	VERB
ftr-319	562	69	retail	retail	ADJ
ftr-319	562	70	company	company	NOUN
ftr-319	562	71	operating	operate	VERB
ftr-319	562	72	stores	store	NOUN
ftr-319	562	73	located	locate	VERB
ftr-319	562	74	within	within	ADP
ftr-319	562	75	north	north	PROPN
ftr-319	562	76	carolina	carolina	PROPN
ftr-319	562	77	,	,	PUNCT
ftr-319	562	78	there	there	PRON
ftr-319	562	79	exists	exist	VERB
ftr-319	562	80	a	a	DET
ftr-319	562	81	substantial	substantial	ADJ
ftr-319	562	82	nexus	nexus	NOUN
ftr-319	562	83	with	with	ADP
ftr-319	562	84	the	the	DET
ftr-319	562	85	state	state	NOUN
ftr-319	562	86	sufficient	sufficient	ADJ
ftr-319	562	87	to	to	PART
ftr-319	562	88	satisfy	satisfy	VERB
ftr-319	562	89	the	the	DET
ftr-319	562	90	commerce	commerce	NOUN
ftr-319	562	91	clause	clause	NOUN
ftr-319	562	92	.	.	PUNCT
ftr-319	562	93	”	"	PUNCT
ftr-319	562	94	)	)	PUNCT
ftr-319	562	95	;	;	PUNCT
ftr-319	562	96	geoffrey	geoffrey	PROPN
ftr-319	562	97	,	,	PUNCT
ftr-319	562	98	inc	inc	PROPN
ftr-319	562	99	.	.	PROPN
ftr-319	563	1	v.	v.	PROPN
ftr-319	563	2	s.c	s.c	PROPN
ftr-319	563	3	.	.	PROPN
ftr-319	563	4	tax	tax	PROPN
ftr-319	563	5	comm’n	comm’n	NOUN
ftr-319	563	6	,	,	PUNCT
ftr-319	563	7	437	437	NUM
ftr-319	563	8	s.e.2d	s.e.2d	NOUN
ftr-319	563	9	13	13	NUM
ftr-319	563	10	,	,	PUNCT
ftr-319	563	11	18	18	NUM
ftr-319	563	12	(	(	PUNCT
ftr-319	563	13	s.c	s.c	PROPN
ftr-319	563	14	.	.	PROPN
ftr-319	563	15	1993	1993	NUM
ftr-319	563	16	)	)	PUNCT
ftr-319	563	17	(	(	PUNCT
ftr-319	563	18	“	"	PUNCT
ftr-319	563	19	we	we	PRON
ftr-319	563	20	hold	hold	VERB
ftr-319	563	21	that	that	SCONJ
ftr-319	563	22	by	by	ADP
ftr-319	563	23	licensing	license	VERB
ftr-319	563	24	intangibles	intangible	NOUN
ftr-319	563	25	for	for	ADP
ftr-319	563	26	use	use	NOUN
ftr-319	563	27	in	in	ADP
ftr-319	563	28	this	this	DET
ftr-319	563	29	state	state	NOUN
ftr-319	563	30	and	and	CCONJ
ftr-319	563	31	deriving	derive	VERB
ftr-319	563	32	income	income	NOUN
ftr-319	563	33	from	from	ADP
ftr-319	563	34	their	their	PRON
ftr-319	563	35	use	use	NOUN
ftr-319	563	36	here	here	ADV
ftr-319	563	37	,	,	PUNCT
ftr-319	563	38	geoffrey	geoffrey	PROPN
ftr-319	563	39	has	have	VERB
ftr-319	563	40	a	a	DET
ftr-319	563	41	‘	'	PUNCT
ftr-319	563	42	substantial	substantial	ADJ
ftr-319	563	43	nexus	nexus	NOUN
ftr-319	563	44	’	'	PUNCT
ftr-319	563	45	within	within	ADP
ftr-319	563	46	south	south	PROPN
ftr-319	563	47	carolina	carolina	PROPN
ftr-319	563	48	.	.	PUNCT
ftr-319	563	49	”	"	PUNCT
ftr-319	563	50	)	)	PUNCT
ftr-319	563	51	;	;	PUNCT
ftr-319	563	52	see	see	VERB
ftr-319	563	53	also	also	ADV
ftr-319	563	54	kfc	kfc	PROPN
ftr-319	563	55	,	,	PUNCT
ftr-319	563	56	792	792	NUM
ftr-319	563	57	n.w.2d	n.w.2d	NOUN
ftr-319	563	58	at	at	ADP
ftr-319	563	59	328	328	NUM
ftr-319	563	60	(	(	PUNCT
ftr-319	563	61	“	"	PUNCT
ftr-319	563	62	we	we	PRON
ftr-319	563	63	hold	hold	VERB
ftr-319	563	64	that	that	SCONJ
ftr-319	563	65	,	,	PUNCT
ftr-319	563	66	by	by	ADP
ftr-319	563	67	licensing	license	VERB
ftr-319	563	68	franchises	franchise	NOUN
ftr-319	563	69	within	within	ADP
ftr-319	563	70	iowa	iowa	PROPN
ftr-319	563	71	,	,	PUNCT
ftr-319	563	72	kfc	kfc	PROPN
ftr-319	563	73	has	have	AUX
ftr-319	563	74	received	receive	VERB
ftr-319	563	75	the	the	DET
ftr-319	563	76	benefit	benefit	NOUN
ftr-319	563	77	of	of	ADP
ftr-319	563	78	an	an	DET
ftr-319	563	79	orderly	orderly	ADJ
ftr-319	563	80	society	society	NOUN
ftr-319	563	81	within	within	ADP
ftr-319	563	82	the	the	DET
ftr-319	563	83	state	state	NOUN
ftr-319	563	84	and	and	CCONJ
ftr-319	563	85	,	,	PUNCT
ftr-319	563	86	as	as	ADP
ftr-319	563	87	a	a	DET
ftr-319	563	88	result	result	NOUN
ftr-319	563	89	,	,	PUNCT
ftr-319	563	90	is	be	AUX
ftr-319	563	91	subject	subject	ADJ
ftr-319	563	92	to	to	ADP
ftr-319	563	93	the	the	DET
ftr-319	563	94	payment	payment	NOUN
ftr-319	563	95	of	of	ADP
ftr-319	563	96	income	income	NOUN
ftr-319	563	97	taxes	taxis	NOUN
ftr-319	563	98	that	that	PRON
ftr-319	563	99	otherwise	otherwise	ADV
ftr-319	563	100	meet	meet	VERB
ftr-319	563	101	the	the	DET
ftr-319	563	102	requirements	requirement	NOUN
ftr-319	563	103	of	of	ADP
ftr-319	563	104	the	the	DET
ftr-319	563	105	dormant	dormant	PROPN
ftr-319	563	106	commerce	commerce	PROPN
ftr-319	563	107	clause	clause	NOUN
ftr-319	563	108	.	.	PUNCT
ftr-319	563	109	”	"	PUNCT
ftr-319	563	110	)	)	PUNCT
ftr-319	563	111	.	.	PUNCT
ftr-319	564	1	114	114	NUM
ftr-319	564	2	.	.	PUNCT
ftr-319	565	1	mbna	mbna	PROPN
ftr-319	565	2	w.	w.	PROPN
ftr-319	565	3	va	va	PROPN
ftr-319	565	4	.	.	PROPN
ftr-319	565	5	,	,	PUNCT
ftr-319	565	6	640	640	NUM
ftr-319	565	7	s.e.2d	s.e.2d	NOUN
ftr-319	565	8	at	at	ADP
ftr-319	565	9	227	227	NUM
ftr-319	565	10	.	.	PUNCT
ftr-319	565	11	115	115	NUM
ftr-319	565	12	.	.	PUNCT
ftr-319	566	1	i	i	PRON
ftr-319	566	2	d.	d.	PROPN
ftr-319	566	3	116	116	NUM
ftr-319	566	4	.	.	PUNCT
ftr-319	567	1	i	i	PRON
ftr-319	567	2	d.	d.	PROPN
ftr-319	567	3	at	at	ADP
ftr-319	567	4	227–28	227–28	PROPN
ftr-319	567	5	.	.	PUNCT
ftr-319	568	1	117	117	NUM
ftr-319	568	2	.	.	PUNCT
ftr-319	569	1	i	i	PRON
ftr-319	569	2	d.	d.	PROPN
ftr-319	569	3	at	at	ADP
ftr-319	569	4	228	228	NUM
ftr-319	569	5	.	.	PUNCT
ftr-319	570	1	118	118	NUM
ftr-319	570	2	.	.	PUNCT
ftr-319	571	1	i	i	PRON
ftr-319	571	2	d.	d.	PROPN
ftr-319	571	3	119	119	NUM
ftr-319	571	4	.	.	PUNCT
ftr-319	572	1	mbna	mbna	PROPN
ftr-319	572	2	w.	w.	PROPN
ftr-319	572	3	va	va	PROPN
ftr-319	572	4	.	.	PROPN
ftr-319	572	5	,	,	PUNCT
ftr-319	572	6	640	640	NUM
ftr-319	572	7	s.e.2d	s.e.2d	NOUN
ftr-319	572	8	at	at	ADP
ftr-319	572	9	232	232	NUM
ftr-319	572	10	.	.	PUNCT
ftr-319	573	1	120	120	NUM
ftr-319	573	2	.	.	PUNCT
ftr-319	574	1	i	i	PRON
ftr-319	574	2	d.	d.	PROPN
ftr-319	574	3	at	at	ADP
ftr-319	574	4	234	234	NUM
ftr-319	574	5	.	.	PUNCT
ftr-319	574	6	178	178	NUM
ftr-319	574	7	florida	florida	PROPN
ftr-319	574	8	tax	tax	NOUN
ftr-319	574	9	review	review	NOUN
ftr-319	575	1	[	[	X
ftr-319	575	2	vol	vol	NOUN
ftr-319	575	3	.	.	PUNCT
ftr-319	575	4	13:4	13:4	NUM
ftr-319	575	5	according	accord	VERB
ftr-319	575	6	to	to	ADP
ftr-319	575	7	this	this	DET
ftr-319	575	8	commentator	commentator	NOUN
ftr-319	575	9	,	,	PUNCT
ftr-319	575	10	a	a	DET
ftr-319	575	11	substantial	substantial	ADJ
ftr-319	575	12	economic	economic	ADJ
ftr-319	575	13	presence	presence	NOUN
ftr-319	575	14	standard	standard	NOUN
ftr-319	575	15	incorporates	incorporate	VERB
ftr-319	575	16	due	due	ADJ
ftr-319	575	17	process	process	NOUN
ftr-319	575	18	purposeful	purposeful	ADJ
ftr-319	575	19	direction	direction	NOUN
ftr-319	575	20	towards	towards	ADP
ftr-319	575	21	a	a	DET
ftr-319	575	22	state	state	NOUN
ftr-319	575	23	while	while	SCONJ
ftr-319	575	24	examining	examine	VERB
ftr-319	575	25	the	the	DET
ftr-319	575	26	degree	degree	NOUN
ftr-319	575	27	to	to	PART
ftr-319	575	28	which	which	PRON
ftr-319	575	29	a	a	DET
ftr-319	575	30	company	company	NOUN
ftr-319	575	31	has	have	AUX
ftr-319	575	32	exploited	exploit	VERB
ftr-319	575	33	a	a	DET
ftr-319	575	34	local	local	ADJ
ftr-319	575	35	market	market	NOUN
ftr-319	575	36	.	.	PUNCT
ftr-319	576	1	further	far	ADV
ftr-319	576	2	,	,	PUNCT
ftr-319	576	3	a	a	DET
ftr-319	576	4	substantial	substantial	ADJ
ftr-319	576	5	economic	economic	ADJ
ftr-319	576	6	presence	presence	NOUN
ftr-319	576	7	analysis	analysis	NOUN
ftr-319	576	8	involves	involve	VERB
ftr-319	576	9	an	an	DET
ftr-319	576	10	examination	examination	NOUN
ftr-319	576	11	of	of	ADP
ftr-319	576	12	both	both	CCONJ
ftr-319	576	13	the	the	DET
ftr-319	576	14	quality	quality	NOUN
ftr-319	576	15	and	and	CCONJ
ftr-319	576	16	quantity	quantity	NOUN
ftr-319	576	17	of	of	ADP
ftr-319	576	18	the	the	DET
ftr-319	576	19	company	company	NOUN
ftr-319	576	20	’s	’s	PART
ftr-319	576	21	economic	economic	ADJ
ftr-319	576	22	presence	presence	NOUN
ftr-319	576	23	.	.	PUNCT
ftr-319	577	1	finally	finally	ADV
ftr-319	577	2	,	,	PUNCT
ftr-319	577	3	under	under	ADP
ftr-319	577	4	this	this	DET
ftr-319	577	5	test	test	NOUN
ftr-319	577	6	,	,	PUNCT
ftr-319	577	7	purposeful	purposeful	ADJ
ftr-319	577	8	direction	direction	NOUN
ftr-319	577	9	towards	towards	ADP
ftr-319	577	10	a	a	DET
ftr-319	577	11	state	state	NOUN
ftr-319	577	12	is	be	AUX
ftr-319	577	13	analyzed	analyze	VERB
ftr-319	577	14	as	as	SCONJ
ftr-319	577	15	it	it	PRON
ftr-319	577	16	is	be	AUX
ftr-319	577	17	for	for	ADP
ftr-319	577	18	due	due	ADJ
ftr-319	577	19	process	process	NOUN
ftr-319	577	20	clause	clause	NOUN
ftr-319	577	21	purposes	purpose	NOUN
ftr-319	577	22	and	and	CCONJ
ftr-319	577	23	the	the	DET
ftr-319	577	24	commerce	commerce	NOUN
ftr-319	577	25	clause	clause	NOUN
ftr-319	577	26	analysis	analysis	NOUN
ftr-319	577	27	requires	require	VERB
ftr-319	577	28	the	the	DET
ftr-319	577	29	additional	additional	ADJ
ftr-319	577	30	examination	examination	NOUN
ftr-319	577	31	of	of	ADP
ftr-319	577	32	the	the	DET
ftr-319	577	33	frequency	frequency	NOUN
ftr-319	577	34	,	,	PUNCT
ftr-319	577	35	quantity	quantity	NOUN
ftr-319	577	36	and	and	CCONJ
ftr-319	577	37	systematic	systematic	ADJ
ftr-319	577	38	nature	nature	NOUN
ftr-319	577	39	of	of	ADP
ftr-319	577	40	a	a	DET
ftr-319	577	41	taxpayer	taxpayer	NOUN
ftr-319	577	42	’s	’s	PART
ftr-319	577	43	economic	economic	ADJ
ftr-319	577	44	contacts	contact	NOUN
ftr-319	577	45	with	with	ADP
ftr-319	577	46	a	a	DET
ftr-319	577	47	state.121	state.121	NOUN
ftr-319	577	48	the	the	DET
ftr-319	577	49	court	court	NOUN
ftr-319	577	50	in	in	ADP
ftr-319	577	51	turn	turn	NOUN
ftr-319	577	52	found	find	VERB
ftr-319	577	53	this	this	DET
ftr-319	577	54	test	test	NOUN
ftr-319	577	55	“	"	PUNCT
ftr-319	577	56	persuasive	persuasive	ADJ
ftr-319	577	57	”	"	PUNCT
ftr-319	577	58	and	and	CCONJ
ftr-319	577	59	determined	determine	VERB
ftr-319	577	60	to	to	PART
ftr-319	577	61	apply	apply	VERB
ftr-319	577	62	it	it	PRON
ftr-319	577	63	to	to	ADP
ftr-319	577	64	the	the	DET
ftr-319	577	65	case	case	NOUN
ftr-319	577	66	at	at	ADP
ftr-319	577	67	hand.122	hand.122	NOUN
ftr-319	577	68	the	the	DET
ftr-319	577	69	taxpayer	taxpayer	NOUN
ftr-319	577	70	raised	raise	VERB
ftr-319	577	71	two	two	NUM
ftr-319	577	72	principled	principled	ADJ
ftr-319	577	73	objections	objection	NOUN
ftr-319	577	74	to	to	ADP
ftr-319	577	75	the	the	DET
ftr-319	577	76	adoption	adoption	NOUN
ftr-319	577	77	of	of	ADP
ftr-319	577	78	an	an	DET
ftr-319	577	79	economic	economic	ADJ
ftr-319	577	80	nexus	nexus	NOUN
ftr-319	577	81	standard	standard	NOUN
ftr-319	577	82	.	.	PUNCT
ftr-319	578	1	it	it	PRON
ftr-319	578	2	first	first	ADV
ftr-319	578	3	argued	argue	VERB
ftr-319	578	4	that	that	SCONJ
ftr-319	578	5	the	the	DET
ftr-319	578	6	court	court	NOUN
ftr-319	578	7	should	should	AUX
ftr-319	578	8	apply	apply	VERB
ftr-319	578	9	a	a	DET
ftr-319	578	10	more	more	ADV
ftr-319	578	11	onerous	onerous	ADJ
ftr-319	578	12	nexus	nexus	NOUN
ftr-319	578	13	standard	standard	NOUN
ftr-319	578	14	for	for	ADP
ftr-319	578	15	purposes	purpose	NOUN
ftr-319	578	16	of	of	ADP
ftr-319	578	17	direct	direct	ADJ
ftr-319	578	18	taxes	taxis	NOUN
ftr-319	578	19	(	(	PUNCT
ftr-319	578	20	i.e.	i.e.	X
ftr-319	578	21	,	,	PUNCT
ftr-319	578	22	income	income	NOUN
ftr-319	578	23	taxes	taxis	NOUN
ftr-319	578	24	)	)	PUNCT
ftr-319	578	25	than	than	ADP
ftr-319	578	26	for	for	ADP
ftr-319	578	27	purposes	purpose	NOUN
ftr-319	578	28	of	of	ADP
ftr-319	578	29	indirect	indirect	ADJ
ftr-319	578	30	taxes	taxis	NOUN
ftr-319	578	31	(	(	PUNCT
ftr-319	578	32	i.e.	i.e.	X
ftr-319	578	33	,	,	PUNCT
ftr-319	578	34	sales	sale	NOUN
ftr-319	578	35	and	and	CCONJ
ftr-319	578	36	use	use	VERB
ftr-319	578	37	taxes	taxis	NOUN
ftr-319	578	38	)	)	PUNCT
ftr-319	578	39	.	.	PUNCT
ftr-319	579	1	mbna	mbna	PROPN
ftr-319	579	2	argued	argue	VERB
ftr-319	579	3	that	that	SCONJ
ftr-319	579	4	direct	direct	ADJ
ftr-319	579	5	taxes	taxis	NOUN
ftr-319	579	6	create	create	VERB
ftr-319	579	7	a	a	DET
ftr-319	579	8	greater	great	ADJ
ftr-319	579	9	burden	burden	NOUN
ftr-319	579	10	on	on	ADP
ftr-319	579	11	interstate	interstate	ADJ
ftr-319	579	12	commerce	commerce	NOUN
ftr-319	579	13	because	because	SCONJ
ftr-319	579	14	they	they	PRON
ftr-319	579	15	require	require	VERB
ftr-319	579	16	not	not	PART
ftr-319	579	17	only	only	ADV
ftr-319	579	18	administrative	administrative	ADJ
ftr-319	579	19	efforts	effort	NOUN
ftr-319	579	20	,	,	PUNCT
ftr-319	579	21	but	but	CCONJ
ftr-319	579	22	they	they	PRON
ftr-319	579	23	also	also	ADV
ftr-319	579	24	take	take	VERB
ftr-319	579	25	money	money	NOUN
ftr-319	579	26	directly	directly	ADV
ftr-319	579	27	from	from	ADP
ftr-319	579	28	the	the	DET
ftr-319	579	29	corporate	corporate	ADJ
ftr-319	579	30	coffers.123	coffers.123	PROPN
ftr-319	579	31	second	second	ADJ
ftr-319	579	32	,	,	PUNCT
ftr-319	579	33	it	it	PRON
ftr-319	579	34	argued	argue	VERB
ftr-319	579	35	that	that	SCONJ
ftr-319	579	36	the	the	DET
ftr-319	579	37	adoption	adoption	NOUN
ftr-319	579	38	of	of	ADP
ftr-319	579	39	a	a	DET
ftr-319	579	40	substantial	substantial	ADJ
ftr-319	579	41	nexus	nexus	NOUN
ftr-319	579	42	requirement	requirement	NOUN
ftr-319	579	43	,	,	PUNCT
ftr-319	579	44	which	which	PRON
ftr-319	579	45	does	do	AUX
ftr-319	579	46	not	not	PART
ftr-319	579	47	require	require	VERB
ftr-319	579	48	a	a	DET
ftr-319	579	49	physical	physical	ADJ
ftr-319	579	50	presence	presence	NOUN
ftr-319	579	51	,	,	PUNCT
ftr-319	579	52	would	would	AUX
ftr-319	579	53	be	be	AUX
ftr-319	579	54	tantamount	tantamount	ADJ
ftr-319	579	55	to	to	ADP
ftr-319	579	56	adopting	adopt	VERB
ftr-319	579	57	a	a	DET
ftr-319	579	58	due	due	ADJ
ftr-319	579	59	process	process	NOUN
ftr-319	579	60	minimum	minimum	NOUN
ftr-319	579	61	contacts	contact	NOUN
ftr-319	579	62	standard.124	standard.124	VERB
ftr-319	579	63	the	the	DET
ftr-319	579	64	court	court	NOUN
ftr-319	579	65	quickly	quickly	ADV
ftr-319	579	66	disposed	dispose	VERB
ftr-319	579	67	of	of	ADP
ftr-319	579	68	mbna	mbna	PROPN
ftr-319	579	69	’s	’s	PART
ftr-319	579	70	concerns	concern	NOUN
ftr-319	579	71	.	.	PUNCT
ftr-319	580	1	with	with	ADP
ftr-319	580	2	respect	respect	NOUN
ftr-319	580	3	to	to	ADP
ftr-319	580	4	mbna	mbna	PROPN
ftr-319	580	5	’s	’s	PART
ftr-319	580	6	“	"	PUNCT
ftr-319	580	7	burden	burden	NOUN
ftr-319	580	8	”	"	PUNCT
ftr-319	580	9	argument	argument	NOUN
ftr-319	580	10	,	,	PUNCT
ftr-319	580	11	the	the	DET
ftr-319	580	12	court	court	NOUN
ftr-319	580	13	relied	rely	VERB
ftr-319	580	14	on	on	ADP
ftr-319	580	15	the	the	DET
ftr-319	580	16	national	national	ADJ
ftr-319	580	17	bellas	bellas	PROPN
ftr-319	580	18	hess	hess	PROPN
ftr-319	580	19	and	and	CCONJ
ftr-319	580	20	quill	quill	PROPN
ftr-319	580	21	courts	court	NOUN
ftr-319	580	22	’	'	PUNCT
ftr-319	580	23	focus	focus	VERB
ftr-319	580	24	on	on	ADP
ftr-319	580	25	the	the	DET
ftr-319	580	26	“	"	PUNCT
ftr-319	580	27	substantial	substantial	ADJ
ftr-319	580	28	compliance	compliance	NOUN
ftr-319	580	29	burdens	burden	NOUN
ftr-319	580	30	attached	attach	VERB
ftr-319	580	31	to	to	ADP
ftr-319	580	32	the	the	DET
ftr-319	580	33	collection	collection	NOUN
ftr-319	580	34	of	of	ADP
ftr-319	580	35	sales	sale	NOUN
ftr-319	580	36	and	and	CCONJ
ftr-319	580	37	use	use	VERB
ftr-319	580	38	taxes	taxis	NOUN
ftr-319	580	39	.	.	PUNCT
ftr-319	581	1	”125	”125	PROPN
ftr-319	581	2	the	the	DET
ftr-319	581	3	court	court	NOUN
ftr-319	581	4	then	then	ADV
ftr-319	581	5	simply	simply	ADV
ftr-319	581	6	decided	decide	VERB
ftr-319	581	7	to	to	PART
ftr-319	581	8	“	"	PUNCT
ftr-319	581	9	reject	reject	VERB
ftr-319	581	10	mbna	mbna	PROPN
ftr-319	581	11	’s	’s	PART
ftr-319	581	12	claim	claim	NOUN
ftr-319	581	13	that	that	SCONJ
ftr-319	581	14	the	the	DET
ftr-319	581	15	imposition	imposition	NOUN
ftr-319	581	16	of	of	ADP
ftr-319	581	17	direct	direct	ADJ
ftr-319	581	18	taxes	taxis	NOUN
ftr-319	581	19	is	be	AUX
ftr-319	581	20	a	a	DET
ftr-319	581	21	greater	great	ADJ
ftr-319	581	22	burden	burden	NOUN
ftr-319	581	23	that	that	PRON
ftr-319	581	24	the	the	DET
ftr-319	581	25	duty	duty	NOUN
ftr-319	581	26	of	of	ADP
ftr-319	581	27	collecting	collect	VERB
ftr-319	581	28	taxes	taxis	NOUN
ftr-319	581	29	.	.	PUNCT
ftr-319	582	1	”126	”126	NOUN
ftr-319	582	2	this	this	DET
ftr-319	582	3	reasoning	reasoning	NOUN
ftr-319	582	4	is	be	AUX
ftr-319	582	5	unsatisfying	unsatisfying	ADJ
ftr-319	582	6	.	.	PUNCT
ftr-319	583	1	the	the	DET
ftr-319	583	2	court	court	NOUN
ftr-319	583	3	made	make	VERB
ftr-319	583	4	no	no	DET
ftr-319	583	5	attempt	attempt	NOUN
ftr-319	583	6	to	to	PART
ftr-319	583	7	compare	compare	VERB
ftr-319	583	8	the	the	DET
ftr-319	583	9	burdens	burden	NOUN
ftr-319	583	10	of	of	ADP
ftr-319	583	11	sales	sale	NOUN
ftr-319	583	12	and	and	CCONJ
ftr-319	583	13	use	use	VERB
ftr-319	583	14	tax	tax	NOUN
ftr-319	583	15	compliance	compliance	NOUN
ftr-319	583	16	with	with	ADP
ftr-319	583	17	those	those	PRON
ftr-319	583	18	of	of	ADP
ftr-319	583	19	state	state	NOUN
ftr-319	583	20	income	income	NOUN
ftr-319	583	21	tax	tax	NOUN
ftr-319	583	22	compliance	compliance	NOUN
ftr-319	583	23	.	.	PUNCT
ftr-319	584	1	perhaps	perhaps	ADV
ftr-319	584	2	the	the	DET
ftr-319	584	3	burdens	burden	NOUN
ftr-319	584	4	of	of	ADP
ftr-319	584	5	the	the	DET
ftr-319	584	6	former	former	ADJ
ftr-319	584	7	are	be	AUX
ftr-319	584	8	more	more	ADV
ftr-319	584	9	onerous	onerous	ADJ
ftr-319	584	10	121	121	NUM
ftr-319	584	11	.	.	PUNCT
ftr-319	585	1	i	i	PRON
ftr-319	585	2	d.	d.	PROPN
ftr-319	585	3	(	(	PUNCT
ftr-319	585	4	citations	citation	NOUN
ftr-319	585	5	omitted	omit	VERB
ftr-319	585	6	)	)	PUNCT
ftr-319	585	7	.	.	PUNCT
ftr-319	586	1	122	122	NUM
ftr-319	586	2	.	.	PUNCT
ftr-319	587	1	i	i	PRON
ftr-319	587	2	d.	d.	PROPN
ftr-319	587	3	123	123	NUM
ftr-319	587	4	.	.	PUNCT
ftr-319	588	1	i	i	PRON
ftr-319	588	2	d.	d.	PROPN
ftr-319	588	3	at	at	ADP
ftr-319	588	4	234	234	NUM
ftr-319	588	5	.	.	PUNCT
ftr-319	589	1	of	of	ADP
ftr-319	589	2	course	course	NOUN
ftr-319	589	3	,	,	PUNCT
ftr-319	589	4	one	one	PRON
ftr-319	589	5	can	can	AUX
ftr-319	589	6	debate	debate	VERB
ftr-319	589	7	how	how	SCONJ
ftr-319	589	8	different	different	ADJ
ftr-319	589	9	those	those	PRON
ftr-319	589	10	are	be	AUX
ftr-319	589	11	.	.	PUNCT
ftr-319	590	1	the	the	DET
ftr-319	590	2	burden	burden	NOUN
ftr-319	590	3	of	of	ADP
ftr-319	590	4	administrative	administrative	ADJ
ftr-319	590	5	efforts	effort	NOUN
ftr-319	590	6	can	can	AUX
ftr-319	590	7	be	be	AUX
ftr-319	590	8	boiled	boil	VERB
ftr-319	590	9	down	down	ADP
ftr-319	590	10	to	to	ADP
ftr-319	590	11	the	the	DET
ftr-319	590	12	costs	cost	NOUN
ftr-319	590	13	that	that	PRON
ftr-319	590	14	they	they	PRON
ftr-319	590	15	impose	impose	VERB
ftr-319	590	16	as	as	ADV
ftr-319	590	17	well	well	ADV
ftr-319	590	18	.	.	PUNCT
ftr-319	591	1	124	124	NUM
ftr-319	591	2	.	.	PUNCT
ftr-319	592	1	mbna	mbna	PROPN
ftr-319	592	2	w.	w.	PROPN
ftr-319	592	3	va	va	PROPN
ftr-319	592	4	.	.	PROPN
ftr-319	592	5	,	,	PUNCT
ftr-319	592	6	640	640	NUM
ftr-319	592	7	s.e.2d	s.e.2d	NOUN
ftr-319	592	8	at	at	ADP
ftr-319	592	9	235	235	NUM
ftr-319	592	10	.	.	NOUN
ftr-319	592	11	125	125	NUM
ftr-319	592	12	.	.	PUNCT
ftr-319	593	1	i	i	PRON
ftr-319	593	2	d.	d.	PROPN
ftr-319	593	3	126	126	NUM
ftr-319	593	4	.	.	PUNCT
ftr-319	594	1	i	i	PRON
ftr-319	594	2	d.	d.	PROPN
ftr-319	594	3	2012	2012	NUM
ftr-319	594	4	]	]	X
ftr-319	594	5	economic	economic	ADJ
ftr-319	594	6	nexus	nexus	NOUN
ftr-319	594	7	179	179	NUM
ftr-319	594	8	than	than	ADP
ftr-319	594	9	the	the	DET
ftr-319	594	10	latter	latter	ADJ
ftr-319	594	11	,	,	PUNCT
ftr-319	594	12	but	but	CCONJ
ftr-319	594	13	the	the	DET
ftr-319	594	14	court	court	NOUN
ftr-319	594	15	did	do	AUX
ftr-319	594	16	not	not	PART
ftr-319	594	17	undertake	undertake	VERB
ftr-319	594	18	that	that	DET
ftr-319	594	19	analysis	analysis	NOUN
ftr-319	594	20	.	.	PUNCT
ftr-319	595	1	instead	instead	ADV
ftr-319	595	2	,	,	PUNCT
ftr-319	595	3	the	the	DET
ftr-319	595	4	court	court	NOUN
ftr-319	595	5	relied	rely	VERB
ftr-319	595	6	on	on	ADP
ftr-319	595	7	the	the	DET
ftr-319	595	8	fact	fact	NOUN
ftr-319	595	9	that	that	SCONJ
ftr-319	595	10	the	the	DET
ftr-319	595	11	national	national	ADJ
ftr-319	595	12	bellas	bellas	PROPN
ftr-319	595	13	hess	hess	PROPN
ftr-319	595	14	and	and	CCONJ
ftr-319	595	15	quill	quill	NOUN
ftr-319	595	16	courts	court	NOUN
ftr-319	595	17	focused	focus	VERB
ftr-319	595	18	on	on	ADP
ftr-319	595	19	sales	sale	NOUN
ftr-319	595	20	and	and	CCONJ
ftr-319	595	21	use	use	VERB
ftr-319	595	22	taxes	taxis	NOUN
ftr-319	595	23	—	—	PUNCT
ftr-319	595	24	an	an	DET
ftr-319	595	25	unsurprising	unsurprising	ADJ
ftr-319	595	26	focus	focus	NOUN
ftr-319	595	27	given	give	VERB
ftr-319	595	28	the	the	DET
ftr-319	595	29	issue	issue	NOUN
ftr-319	595	30	presented	present	VERB
ftr-319	595	31	in	in	ADP
ftr-319	595	32	those	those	DET
ftr-319	595	33	cases	case	NOUN
ftr-319	595	34	.	.	PUNCT
ftr-319	596	1	the	the	DET
ftr-319	596	2	court	court	NOUN
ftr-319	596	3	’s	’s	PART
ftr-319	596	4	reliance	reliance	NOUN
ftr-319	596	5	on	on	ADP
ftr-319	596	6	that	that	DET
ftr-319	596	7	analysis	analysis	NOUN
ftr-319	596	8	also	also	ADV
ftr-319	596	9	failed	fail	VERB
ftr-319	596	10	to	to	PART
ftr-319	596	11	take	take	VERB
ftr-319	596	12	into	into	ADP
ftr-319	596	13	account	account	NOUN
ftr-319	596	14	the	the	DET
ftr-319	596	15	additional	additional	ADJ
ftr-319	596	16	burdens	burden	NOUN
ftr-319	596	17	of	of	ADP
ftr-319	596	18	actually	actually	ADV
ftr-319	596	19	funding	fund	VERB
ftr-319	596	20	those	those	DET
ftr-319	596	21	taxes	taxis	NOUN
ftr-319	596	22	.	.	PUNCT
ftr-319	597	1	sales	sale	NOUN
ftr-319	597	2	and	and	CCONJ
ftr-319	597	3	use	use	VERB
ftr-319	597	4	taxes	taxis	NOUN
ftr-319	597	5	are	be	AUX
ftr-319	597	6	collected	collect	VERB
ftr-319	597	7	from	from	ADP
ftr-319	597	8	a	a	DET
ftr-319	597	9	customer	customer	NOUN
ftr-319	597	10	,	,	PUNCT
ftr-319	597	11	whereas	whereas	SCONJ
ftr-319	597	12	income	income	NOUN
ftr-319	597	13	taxes	taxis	NOUN
ftr-319	597	14	must	must	AUX
ftr-319	597	15	be	be	AUX
ftr-319	597	16	paid	pay	VERB
ftr-319	597	17	from	from	ADP
ftr-319	597	18	the	the	DET
ftr-319	597	19	corporation	corporation	NOUN
ftr-319	597	20	’s	’s	PART
ftr-319	597	21	funds	fund	NOUN
ftr-319	597	22	.	.	PUNCT
ftr-319	598	1	as	as	SCONJ
ftr-319	598	2	noted	note	VERB
ftr-319	598	3	above	above	ADV
ftr-319	598	4	,	,	PUNCT
ftr-319	598	5	compliance	compliance	NOUN
ftr-319	598	6	burdens	burden	NOUN
ftr-319	598	7	are	be	AUX
ftr-319	598	8	not	not	PART
ftr-319	598	9	a	a	DET
ftr-319	598	10	unique	unique	ADJ
ftr-319	598	11	exaction	exaction	NOUN
ftr-319	598	12	.	.	PUNCT
ftr-319	599	1	they	they	PRON
ftr-319	599	2	are	be	AUX
ftr-319	599	3	simply	simply	ADV
ftr-319	599	4	the	the	DET
ftr-319	599	5	cause	cause	NOUN
ftr-319	599	6	for	for	ADP
ftr-319	599	7	additional	additional	ADJ
ftr-319	599	8	capital	capital	NOUN
ftr-319	599	9	outlays	outlay	NOUN
ftr-319	599	10	.	.	PUNCT
ftr-319	600	1	the	the	DET
ftr-319	600	2	funding	funding	NOUN
ftr-319	600	3	of	of	ADP
ftr-319	600	4	a	a	DET
ftr-319	600	5	tax	tax	NOUN
ftr-319	600	6	thus	thus	ADV
ftr-319	600	7	imposes	impose	VERB
ftr-319	600	8	the	the	DET
ftr-319	600	9	same	same	ADJ
ftr-319	600	10	type	type	NOUN
ftr-319	600	11	of	of	ADP
ftr-319	600	12	burden	burden	NOUN
ftr-319	600	13	on	on	ADP
ftr-319	600	14	taxpayers	taxpayer	NOUN
ftr-319	600	15	as	as	SCONJ
ftr-319	600	16	do	do	VERB
ftr-319	600	17	pure	pure	ADJ
ftr-319	600	18	compliance	compliance	NOUN
ftr-319	600	19	costs	cost	NOUN
ftr-319	600	20	,	,	PUNCT
ftr-319	600	21	and	and	CCONJ
ftr-319	600	22	that	that	DET
ftr-319	600	23	burden	burden	NOUN
ftr-319	600	24	must	must	AUX
ftr-319	600	25	be	be	AUX
ftr-319	600	26	taken	take	VERB
ftr-319	600	27	into	into	ADP
ftr-319	600	28	account	account	NOUN
ftr-319	600	29	.	.	PUNCT
ftr-319	601	1	the	the	DET
ftr-319	601	2	court	court	NOUN
ftr-319	601	3	addressed	address	VERB
ftr-319	601	4	mbna	mbna	PROPN
ftr-319	601	5	’s	’s	PART
ftr-319	601	6	concerns	concern	NOUN
ftr-319	601	7	about	about	ADP
ftr-319	601	8	the	the	DET
ftr-319	601	9	convergence	convergence	NOUN
ftr-319	601	10	of	of	ADP
ftr-319	601	11	the	the	DET
ftr-319	601	12	commerce	commerce	NOUN
ftr-319	601	13	and	and	CCONJ
ftr-319	601	14	due	due	ADJ
ftr-319	601	15	process	process	NOUN
ftr-319	601	16	inquiries	inquiry	NOUN
ftr-319	601	17	with	with	ADP
ftr-319	601	18	similar	similar	ADJ
ftr-319	601	19	brevity	brevity	NOUN
ftr-319	601	20	.	.	PUNCT
ftr-319	602	1	the	the	DET
ftr-319	602	2	court	court	NOUN
ftr-319	602	3	simply	simply	ADV
ftr-319	602	4	disagreed	disagree	VERB
ftr-319	602	5	with	with	ADP
ftr-319	602	6	mbna	mbna	PROPN
ftr-319	602	7	’s	’s	PART
ftr-319	602	8	assertion	assertion	NOUN
ftr-319	602	9	and	and	CCONJ
ftr-319	602	10	explained	explain	VERB
ftr-319	602	11	that	that	SCONJ
ftr-319	602	12	the	the	DET
ftr-319	602	13	commerce	commerce	NOUN
ftr-319	602	14	clause	clause	NOUN
ftr-319	602	15	requires	require	VERB
ftr-319	602	16	“	"	PUNCT
ftr-319	602	17	that	that	SCONJ
ftr-319	602	18	an	an	DET
ftr-319	602	19	entity	entity	NOUN
ftr-319	602	20	’s	’s	PART
ftr-319	602	21	contacts	contact	NOUN
ftr-319	602	22	with	with	ADP
ftr-319	602	23	the	the	DET
ftr-319	602	24	taxing	tax	VERB
ftr-319	602	25	state	state	NOUN
ftr-319	602	26	be	be	AUX
ftr-319	602	27	more	more	ADV
ftr-319	602	28	frequent	frequent	ADJ
ftr-319	602	29	and	and	CCONJ
ftr-319	602	30	systematic	systematic	ADJ
ftr-319	602	31	in	in	ADP
ftr-319	602	32	nature	nature	NOUN
ftr-319	602	33	”	"	PUNCT
ftr-319	602	34	and	and	CCONJ
ftr-319	602	35	that	that	SCONJ
ftr-319	602	36	a	a	DET
ftr-319	602	37	taxpayer	taxpayer	NOUN
ftr-319	602	38	’s	’s	PART
ftr-319	602	39	“	"	PUNCT
ftr-319	602	40	exploitation	exploitation	NOUN
ftr-319	602	41	of	of	ADP
ftr-319	602	42	the	the	DET
ftr-319	602	43	market	market	NOUN
ftr-319	602	44	must	must	AUX
ftr-319	602	45	be	be	AUX
ftr-319	602	46	greater	great	ADJ
ftr-319	602	47	in	in	ADP
ftr-319	602	48	degree	degree	NOUN
ftr-319	602	49	than	than	ADP
ftr-319	602	50	under	under	ADP
ftr-319	602	51	the	the	DET
ftr-319	602	52	due	due	ADJ
ftr-319	602	53	process	process	NOUN
ftr-319	602	54	standard	standard	NOUN
ftr-319	602	55	so	so	SCONJ
ftr-319	602	56	that	that	SCONJ
ftr-319	602	57	its	its	PRON
ftr-319	602	58	economic	economic	ADJ
ftr-319	602	59	presence	presence	NOUN
ftr-319	602	60	can	can	AUX
ftr-319	602	61	be	be	AUX
ftr-319	602	62	characterized	characterize	VERB
ftr-319	602	63	as	as	ADP
ftr-319	602	64	significant	significant	ADJ
ftr-319	602	65	or	or	CCONJ
ftr-319	602	66	substantial	substantial	ADJ
ftr-319	602	67	.	.	PUNCT
ftr-319	603	1	”127the	”127the	PRON
ftr-319	603	2	court	court	NOUN
ftr-319	603	3	thus	thus	ADV
ftr-319	603	4	expressed	express	VERB
ftr-319	603	5	that	that	SCONJ
ftr-319	603	6	“	"	PUNCT
ftr-319	603	7	although	although	SCONJ
ftr-319	603	8	a	a	DET
ftr-319	603	9	substantial	substantial	ADJ
ftr-319	603	10	economic	economic	ADJ
ftr-319	603	11	presence	presence	NOUN
ftr-319	603	12	standard	standard	NOUN
ftr-319	603	13	is	be	AUX
ftr-319	603	14	by	by	ADP
ftr-319	603	15	nature	nature	NOUN
ftr-319	603	16	more	more	ADV
ftr-319	603	17	elastic	elastic	ADJ
ftr-319	603	18	than	than	ADP
ftr-319	603	19	the	the	DET
ftr-319	603	20	bright	bright	ADJ
ftr-319	603	21	-	-	PUNCT
ftr-319	603	22	line	line	NOUN
ftr-319	603	23	physical	physical	ADJ
ftr-319	603	24	presence	presence	NOUN
ftr-319	603	25	test	test	NOUN
ftr-319	603	26	,	,	PUNCT
ftr-319	603	27	.	.	PUNCT
ftr-319	603	28	.	.	PUNCT
ftr-319	603	29	.	.	PUNCT
ftr-319	604	1	when	when	SCONJ
ftr-319	604	2	properly	properly	ADV
ftr-319	604	3	applied	apply	VERB
ftr-319	604	4	,	,	PUNCT
ftr-319	604	5	a	a	DET
ftr-319	604	6	greater	great	ADJ
ftr-319	604	7	nexus	nexus	NOUN
ftr-319	604	8	is	be	AUX
ftr-319	604	9	required	require	VERB
ftr-319	604	10	under	under	ADP
ftr-319	604	11	the	the	DET
ftr-319	604	12	substantial	substantial	ADJ
ftr-319	604	13	economic	economic	ADJ
ftr-319	604	14	presence	presence	NOUN
ftr-319	604	15	standard	standard	NOUN
ftr-319	604	16	than	than	ADP
ftr-319	604	17	under	under	ADP
ftr-319	604	18	the	the	DET
ftr-319	604	19	minimum	minimum	ADJ
ftr-319	604	20	contacts	contact	NOUN
ftr-319	604	21	analysis	analysis	NOUN
ftr-319	604	22	.	.	PUNCT
ftr-319	604	23	”128	”128	PUNCT
ftr-319	605	1	after	after	ADP
ftr-319	605	2	a	a	DET
ftr-319	605	3	relatively	relatively	ADV
ftr-319	605	4	brief	brief	ADJ
ftr-319	605	5	explanation	explanation	NOUN
ftr-319	605	6	of	of	ADP
ftr-319	605	7	its	its	PRON
ftr-319	605	8	new	new	ADJ
ftr-319	605	9	economic	economic	ADJ
ftr-319	605	10	nexus	nexus	NOUN
ftr-319	605	11	standard	standard	NOUN
ftr-319	605	12	,	,	PUNCT
ftr-319	605	13	the	the	DET
ftr-319	605	14	mbna	mbna	PROPN
ftr-319	605	15	w.	w.	PROPN
ftr-319	605	16	va	va	PROPN
ftr-319	605	17	.	.	PUNCT
ftr-319	605	18	court	court	PROPN
ftr-319	605	19	gave	give	VERB
ftr-319	605	20	an	an	DET
ftr-319	605	21	equally	equally	ADV
ftr-319	605	22	brief	brief	ADJ
ftr-319	605	23	application	application	NOUN
ftr-319	605	24	of	of	ADP
ftr-319	605	25	that	that	DET
ftr-319	605	26	test	test	NOUN
ftr-319	605	27	.	.	PUNCT
ftr-319	606	1	the	the	DET
ftr-319	606	2	court	court	NOUN
ftr-319	606	3	looked	look	VERB
ftr-319	606	4	to	to	ADP
ftr-319	606	5	both	both	DET
ftr-319	606	6	mbna	mbna	PROPN
ftr-319	606	7	’s	’s	PART
ftr-319	606	8	activities	activity	NOUN
ftr-319	606	9	directed	direct	VERB
ftr-319	606	10	at	at	ADP
ftr-319	606	11	west	west	PROPN
ftr-319	606	12	virginia	virginia	PROPN
ftr-319	606	13	and	and	CCONJ
ftr-319	606	14	its	its	PRON
ftr-319	606	15	economic	economic	ADJ
ftr-319	606	16	returns	return	NOUN
ftr-319	606	17	from	from	ADP
ftr-319	606	18	those	those	DET
ftr-319	606	19	efforts	effort	NOUN
ftr-319	606	20	.	.	PUNCT
ftr-319	607	1	with	with	ADP
ftr-319	607	2	respect	respect	NOUN
ftr-319	607	3	to	to	ADP
ftr-319	607	4	the	the	DET
ftr-319	607	5	former	former	ADJ
ftr-319	607	6	,	,	PUNCT
ftr-319	607	7	the	the	DET
ftr-319	607	8	court	court	NOUN
ftr-319	607	9	noted	note	VERB
ftr-319	607	10	that	that	SCONJ
ftr-319	607	11	mbna	mbna	PROPN
ftr-319	607	12	had	have	AUX
ftr-319	607	13	“	"	PUNCT
ftr-319	607	14	continuously	continuously	ADV
ftr-319	607	15	and	and	CCONJ
ftr-319	607	16	systematically	systematically	ADV
ftr-319	607	17	engaged	engage	VERB
ftr-319	607	18	in	in	ADP
ftr-319	607	19	direct	direct	ADJ
ftr-319	607	20	mail	mail	NOUN
ftr-319	607	21	and	and	CCONJ
ftr-319	607	22	telephone	telephone	NOUN
ftr-319	607	23	solicitation	solicitation	NOUN
ftr-319	607	24	and	and	CCONJ
ftr-319	607	25	promotion	promotion	NOUN
ftr-319	607	26	in	in	ADP
ftr-319	607	27	west	west	PROPN
ftr-319	607	28	virginia	virginia	PROPN
ftr-319	607	29	.	.	PUNCT
ftr-319	608	1	”129	”129	PUNCT
ftr-319	609	1	with	with	ADP
ftr-319	609	2	respect	respect	NOUN
ftr-319	609	3	to	to	ADP
ftr-319	609	4	the	the	DET
ftr-319	609	5	latter	latter	ADJ
ftr-319	609	6	,	,	PUNCT
ftr-319	609	7	the	the	DET
ftr-319	609	8	court	court	NOUN
ftr-319	609	9	focused	focus	VERB
ftr-319	609	10	on	on	ADP
ftr-319	609	11	mbna	mbna	PROPN
ftr-319	609	12	’s	’s	PART
ftr-319	609	13	derivation	derivation	NOUN
ftr-319	609	14	of	of	ADP
ftr-319	609	15	revenue	revenue	NOUN
ftr-319	609	16	from	from	ADP
ftr-319	609	17	west	west	PROPN
ftr-319	609	18	virginia	virginia	PROPN
ftr-319	609	19	customers	customer	NOUN
ftr-319	609	20	in	in	ADP
ftr-319	609	21	amounts	amount	NOUN
ftr-319	609	22	ranging	range	VERB
ftr-319	609	23	from	from	ADP
ftr-319	609	24	eight	eight	NUM
ftr-319	609	25	to	to	PART
ftr-319	609	26	ten	ten	NUM
ftr-319	609	27	million	million	NUM
ftr-319	609	28	dollars	dollar	NOUN
ftr-319	609	29	during	during	ADP
ftr-319	609	30	the	the	DET
ftr-319	609	31	two	two	NUM
ftr-319	609	32	years	year	NOUN
ftr-319	609	33	at	at	ADP
ftr-319	609	34	issue	issue	NOUN
ftr-319	609	35	.	.	PUNCT
ftr-319	610	1	the	the	DET
ftr-319	610	2	court	court	NOUN
ftr-319	610	3	labeled	label	VERB
ftr-319	610	4	those	those	DET
ftr-319	610	5	amounts	amount	NOUN
ftr-319	610	6	“	"	PUNCT
ftr-319	610	7	significant	significant	ADJ
ftr-319	610	8	gross	gross	ADJ
ftr-319	610	9	receipts	receipt	NOUN
ftr-319	610	10	.	.	PUNCT
ftr-319	610	11	”130	”130	PROPN
ftr-319	610	12	in	in	ADP
ftr-319	610	13	sum	sum	NOUN
ftr-319	610	14	,	,	PUNCT
ftr-319	610	15	the	the	DET
ftr-319	610	16	court	court	NOUN
ftr-319	610	17	held	hold	VERB
ftr-319	610	18	that	that	SCONJ
ftr-319	610	19	mbna	mbna	PROPN
ftr-319	610	20	’s	’s	PART
ftr-319	610	21	“	"	PUNCT
ftr-319	610	22	systematic	systematic	ADJ
ftr-319	610	23	and	and	CCONJ
ftr-319	610	24	continuous	continuous	ADJ
ftr-319	610	25	business	business	NOUN
ftr-319	610	26	activity	activity	NOUN
ftr-319	610	27	in	in	ADP
ftr-319	610	28	this	this	DET
ftr-319	610	29	state	state	NOUN
ftr-319	610	30	produced	produce	VERB
ftr-319	610	31	significant	significant	ADJ
ftr-319	610	32	gross	gross	ADJ
ftr-319	610	33	receipts	receipt	NOUN
ftr-319	610	34	attributable	attributable	ADJ
ftr-319	610	35	to	to	ADP
ftr-319	610	36	its	its	PRON
ftr-319	610	37	west	west	PROPN
ftr-319	610	38	virginia	virginia	PROPN
ftr-319	610	39	customers	customer	NOUN
ftr-319	610	40	which	which	PRON
ftr-319	610	41	indicate[d	indicate[d	VERB
ftr-319	610	42	]	]	X
ftr-319	610	43	a	a	DET
ftr-319	610	44	significant	significant	ADJ
ftr-319	610	45	and	and	CCONJ
ftr-319	610	46	economic	economic	ADJ
ftr-319	610	47	presence	presence	NOUN
ftr-319	610	48	sufficient	sufficient	ADJ
ftr-319	610	49	to	to	PART
ftr-319	610	50	meet	meet	VERB
ftr-319	610	51	the	the	DET
ftr-319	610	52	substantial	substantial	ADJ
ftr-319	610	53	nexus	nexus	NOUN
ftr-319	610	54	prong	prong	NOUN
ftr-319	610	55	of	of	ADP
ftr-319	610	56	complete	complete	ADJ
ftr-319	610	57	auto	auto	NOUN
ftr-319	610	58	.	.	PUNCT
ftr-319	610	59	”131	”131	VERB
ftr-319	611	1	127	127	NUM
ftr-319	611	2	.	.	PUNCT
ftr-319	612	1	i	i	PRON
ftr-319	612	2	d.	d.	PROPN
ftr-319	612	3	128	128	NUM
ftr-319	612	4	.	.	PUNCT
ftr-319	613	1	i	i	PRON
ftr-319	613	2	d.	d.	PROPN
ftr-319	613	3	129	129	NUM
ftr-319	613	4	.	.	PUNCT
ftr-319	614	1	mbna	mbna	PROPN
ftr-319	614	2	w.	w.	PROPN
ftr-319	614	3	va	va	PROPN
ftr-319	614	4	.	.	PROPN
ftr-319	614	5	,	,	PUNCT
ftr-319	614	6	640	640	NUM
ftr-319	614	7	s.e.2d	s.e.2d	NOUN
ftr-319	614	8	at	at	ADP
ftr-319	614	9	235	235	NUM
ftr-319	614	10	.	.	NOUN
ftr-319	614	11	130	130	NUM
ftr-319	614	12	.	.	PUNCT
ftr-319	615	1	i	i	PRON
ftr-319	615	2	d.	d.	PROPN
ftr-319	615	3	at	at	ADP
ftr-319	615	4	236	236	NUM
ftr-319	615	5	.	.	PUNCT
ftr-319	616	1	131	131	NUM
ftr-319	616	2	.	.	PUNCT
ftr-319	617	1	i	i	PRON
ftr-319	617	2	d.	d.	PROPN
ftr-319	617	3	180	180	NUM
ftr-319	617	4	florida	florida	PROPN
ftr-319	617	5	tax	tax	NOUN
ftr-319	617	6	review	review	NOUN
ftr-319	617	7	[	[	X
ftr-319	617	8	vol	vol	NOUN
ftr-319	617	9	.	.	PUNCT
ftr-319	618	1	13:4	13:4	NUM
ftr-319	618	2	the	the	DET
ftr-319	618	3	mbna	mbna	PROPN
ftr-319	618	4	w.	w.	PROPN
ftr-319	618	5	va	va	PROPN
ftr-319	618	6	.	.	PUNCT
ftr-319	619	1	analysis	analysis	NOUN
ftr-319	619	2	has	have	AUX
ftr-319	619	3	been	be	AUX
ftr-319	619	4	utilized	utilize	VERB
ftr-319	619	5	,	,	PUNCT
ftr-319	619	6	to	to	ADP
ftr-319	619	7	one	one	NUM
ftr-319	619	8	degree	degree	NOUN
ftr-319	619	9	or	or	CCONJ
ftr-319	619	10	another	another	PRON
ftr-319	619	11	,	,	PUNCT
ftr-319	619	12	by	by	ADP
ftr-319	619	13	a	a	DET
ftr-319	619	14	variety	variety	NOUN
ftr-319	619	15	of	of	ADP
ftr-319	619	16	courts	court	NOUN
ftr-319	619	17	since	since	SCONJ
ftr-319	619	18	2006.132	2006.132	NUM
ftr-319	619	19	in	in	ADP
ftr-319	619	20	bridges	bridge	NOUN
ftr-319	619	21	v.	v.	ADP
ftr-319	619	22	geoffrey	geoffrey	PROPN
ftr-319	619	23	,	,	PUNCT
ftr-319	619	24	inc	inc	PROPN
ftr-319	619	25	.	.	PROPN
ftr-319	619	26	,	,	PUNCT
ftr-319	619	27	for	for	ADP
ftr-319	619	28	example	example	NOUN
ftr-319	619	29	,	,	PUNCT
ftr-319	619	30	the	the	DET
ftr-319	619	31	court	court	NOUN
ftr-319	619	32	of	of	ADP
ftr-319	619	33	appeals	appeals	PROPN
ftr-319	619	34	of	of	ADP
ftr-319	619	35	louisiana	louisiana	PROPN
ftr-319	619	36	discussed	discuss	VERB
ftr-319	619	37	the	the	DET
ftr-319	619	38	mbna	mbna	PROPN
ftr-319	619	39	w.	w.	PROPN
ftr-319	619	40	va	va	PROPN
ftr-319	619	41	.	.	PUNCT
ftr-319	620	1	case	case	NOUN
ftr-319	620	2	and	and	CCONJ
ftr-319	620	3	its	its	PRON
ftr-319	620	4	significant	significant	ADJ
ftr-319	620	5	economic	economic	ADJ
ftr-319	620	6	presence	presence	NOUN
ftr-319	620	7	test	test	NOUN
ftr-319	620	8	in	in	ADP
ftr-319	620	9	the	the	DET
ftr-319	620	10	context	context	NOUN
ftr-319	620	11	of	of	ADP
ftr-319	620	12	analyzing	analyze	VERB
ftr-319	620	13	whether	whether	SCONJ
ftr-319	620	14	quill	quill	NOUN
ftr-319	620	15	applied	apply	VERB
ftr-319	620	16	to	to	ADP
ftr-319	620	17	the	the	DET
ftr-319	620	18	state	state	NOUN
ftr-319	620	19	’s	’s	PART
ftr-319	620	20	income	income	NOUN
ftr-319	620	21	tax.133	tax.133	NOUN
ftr-319	620	22	after	after	ADP
ftr-319	620	23	determining	determine	VERB
ftr-319	620	24	that	that	PRON
ftr-319	620	25	quill	quill	NOUN
ftr-319	620	26	did	do	AUX
ftr-319	620	27	not	not	PART
ftr-319	620	28	so	so	ADV
ftr-319	620	29	apply	apply	VERB
ftr-319	620	30	,	,	PUNCT
ftr-319	620	31	the	the	DET
ftr-319	620	32	court	court	NOUN
ftr-319	620	33	made	make	VERB
ftr-319	620	34	its	its	PRON
ftr-319	620	35	economic	economic	ADJ
ftr-319	620	36	nexus	nexus	NOUN
ftr-319	620	37	determination	determination	NOUN
ftr-319	620	38	by	by	ADP
ftr-319	620	39	focusing	focus	VERB
ftr-319	620	40	on	on	ADP
ftr-319	620	41	the	the	DET
ftr-319	620	42	taxpayer	taxpayer	NOUN
ftr-319	620	43	’s	’s	PART
ftr-319	620	44	licensing	licensing	NOUN
ftr-319	620	45	agreements	agreement	NOUN
ftr-319	620	46	with	with	ADP
ftr-319	620	47	“	"	PUNCT
ftr-319	620	48	eight	eight	NUM
ftr-319	620	49	to	to	PART
ftr-319	620	50	eleven	eleven	NUM
ftr-319	620	51	stores	store	NOUN
ftr-319	620	52	in	in	ADP
ftr-319	620	53	louisiana	louisiana	PROPN
ftr-319	620	54	”	"	PUNCT
ftr-319	620	55	and	and	CCONJ
ftr-319	620	56	its	its	PRON
ftr-319	620	57	receipt	receipt	NOUN
ftr-319	620	58	of	of	ADP
ftr-319	620	59	“	"	PUNCT
ftr-319	620	60	significant	significant	ADJ
ftr-319	620	61	royalty	royalty	NOUN
ftr-319	620	62	income	income	NOUN
ftr-319	620	63	from	from	ADP
ftr-319	620	64	the	the	DET
ftr-319	620	65	use	use	NOUN
ftr-319	620	66	of	of	ADP
ftr-319	620	67	its	its	PRON
ftr-319	620	68	trademarks	trademark	NOUN
ftr-319	620	69	in	in	ADP
ftr-319	620	70	th[e	th[e	PROPN
ftr-319	620	71	]	]	PUNCT
ftr-319	620	72	state	state	NOUN
ftr-319	620	73	.	.	PUNCT
ftr-319	620	74	”134	”134	PUNCT
ftr-319	621	1	in	in	ADP
ftr-319	621	2	2009	2009	NUM
ftr-319	621	3	,	,	PUNCT
ftr-319	621	4	the	the	DET
ftr-319	621	5	supreme	supreme	ADJ
ftr-319	621	6	judicial	judicial	PROPN
ftr-319	621	7	court	court	PROPN
ftr-319	621	8	of	of	ADP
ftr-319	621	9	massachusetts	massachusetts	PROPN
ftr-319	621	10	gave	give	VERB
ftr-319	621	11	a	a	DET
ftr-319	621	12	similar	similar	ADJ
ftr-319	621	13	analysis	analysis	NOUN
ftr-319	621	14	in	in	ADP
ftr-319	621	15	its	its	PRON
ftr-319	621	16	decision	decision	NOUN
ftr-319	621	17	in	in	ADP
ftr-319	621	18	capital	capital	NOUN
ftr-319	621	19	one	one	NUM
ftr-319	621	20	bank	bank	NOUN
ftr-319	621	21	v.	v.	ADP
ftr-319	621	22	commissioner	commissioner	NOUN
ftr-319	621	23	of	of	ADP
ftr-319	621	24	revenue.135	revenue.135	NOUN
ftr-319	621	25	in	in	ADP
ftr-319	621	26	the	the	DET
ftr-319	621	27	course	course	NOUN
ftr-319	621	28	of	of	ADP
ftr-319	621	29	its	its	PRON
ftr-319	621	30	examination	examination	NOUN
ftr-319	621	31	of	of	ADP
ftr-319	621	32	whether	whether	SCONJ
ftr-319	621	33	the	the	DET
ftr-319	621	34	physical	physical	ADJ
ftr-319	621	35	presence	presence	NOUN
ftr-319	621	36	rule	rule	NOUN
ftr-319	621	37	applied	apply	VERB
ftr-319	621	38	to	to	ADP
ftr-319	621	39	the	the	DET
ftr-319	621	40	state	state	NOUN
ftr-319	621	41	tax	tax	NOUN
ftr-319	621	42	at	at	ADP
ftr-319	621	43	issue	issue	NOUN
ftr-319	621	44	,	,	PUNCT
ftr-319	621	45	the	the	DET
ftr-319	621	46	court	court	NOUN
ftr-319	621	47	discussed	discuss	VERB
ftr-319	621	48	the	the	DET
ftr-319	621	49	mbna	mbna	PROPN
ftr-319	621	50	w.	w.	PROPN
ftr-319	621	51	va	va	PROPN
ftr-319	621	52	.	.	PUNCT
ftr-319	622	1	court	court	PROPN
ftr-319	622	2	’s	’s	PART
ftr-319	622	3	analysis	analysis	NOUN
ftr-319	622	4	and	and	CCONJ
ftr-319	622	5	found	find	VERB
ftr-319	622	6	it	it	PRON
ftr-319	622	7	to	to	PART
ftr-319	622	8	be	be	AUX
ftr-319	622	9	“	"	PUNCT
ftr-319	622	10	persuasive	persuasive	ADJ
ftr-319	622	11	.	.	PUNCT
ftr-319	622	12	”136	”136	PUNCT
ftr-319	623	1	the	the	DET
ftr-319	623	2	court	court	NOUN
ftr-319	623	3	’s	’s	PART
ftr-319	623	4	limited	limited	ADJ
ftr-319	623	5	economic	economic	ADJ
ftr-319	623	6	nexus	nexus	NOUN
ftr-319	623	7	analysis	analysis	NOUN
ftr-319	623	8	then	then	ADV
ftr-319	623	9	focused	focus	VERB
ftr-319	623	10	on	on	ADP
ftr-319	623	11	capital	capital	PROPN
ftr-319	623	12	one	one	PROPN
ftr-319	623	13	’s	’s	PART
ftr-319	623	14	lending	lending	NOUN
ftr-319	623	15	activities	activity	NOUN
ftr-319	623	16	in	in	ADP
ftr-319	623	17	the	the	DET
ftr-319	623	18	state	state	NOUN
ftr-319	623	19	,	,	PUNCT
ftr-319	623	20	its	its	PRON
ftr-319	623	21	solicitation	solicitation	NOUN
ftr-319	623	22	and	and	CCONJ
ftr-319	623	23	conduct	conduct	NOUN
ftr-319	623	24	of	of	ADP
ftr-319	623	25	“	"	PUNCT
ftr-319	623	26	significant	significant	ADJ
ftr-319	623	27	”	"	PUNCT
ftr-319	623	28	business	business	NOUN
ftr-319	623	29	with	with	ADP
ftr-319	623	30	“	"	PUNCT
ftr-319	623	31	hundreds	hundred	NOUN
ftr-319	623	32	of	of	ADP
ftr-319	623	33	thousands	thousand	NOUN
ftr-319	623	34	of	of	ADP
ftr-319	623	35	massachusetts	massachusetts	PROPN
ftr-319	623	36	residents	resident	NOUN
ftr-319	623	37	,	,	PUNCT
ftr-319	623	38	”	"	PUNCT
ftr-319	623	39	and	and	CCONJ
ftr-319	623	40	its	its	PRON
ftr-319	623	41	receipt	receipt	NOUN
ftr-319	623	42	of	of	ADP
ftr-319	623	43	“	"	PUNCT
ftr-319	623	44	millions	million	NOUN
ftr-319	623	45	of	of	ADP
ftr-319	623	46	dollars	dollar	NOUN
ftr-319	623	47	in	in	ADP
ftr-319	623	48	income	income	NOUN
ftr-319	623	49	”	"	PUNCT
ftr-319	623	50	from	from	ADP
ftr-319	623	51	the	the	DET
ftr-319	623	52	state.137	state.137	NOUN
ftr-319	623	53	the	the	DET
ftr-319	623	54	court	court	NOUN
ftr-319	623	55	also	also	ADV
ftr-319	623	56	expressly	expressly	ADV
ftr-319	623	57	addressed	address	VERB
ftr-319	623	58	the	the	DET
ftr-319	623	59	relationship	relationship	NOUN
ftr-319	623	60	between	between	ADP
ftr-319	623	61	its	its	PRON
ftr-319	623	62	economic	economic	ADJ
ftr-319	623	63	nexus	nexus	NOUN
ftr-319	623	64	standard	standard	NOUN
ftr-319	623	65	and	and	CCONJ
ftr-319	623	66	the	the	DET
ftr-319	623	67	due	due	ADJ
ftr-319	623	68	process	process	NOUN
ftr-319	623	69	standard	standard	NOUN
ftr-319	623	70	,	,	PUNCT
ftr-319	623	71	stating	state	VERB
ftr-319	623	72	that	that	SCONJ
ftr-319	623	73	“	"	PUNCT
ftr-319	623	74	[	[	X
ftr-319	623	75	w]hile	w]hile	ADP
ftr-319	623	76	the	the	DET
ftr-319	623	77	concept	concept	NOUN
ftr-319	623	78	of	of	ADP
ftr-319	623	79	‘	'	PUNCT
ftr-319	623	80	substantial	substantial	ADJ
ftr-319	623	81	nexus	nexus	NOUN
ftr-319	623	82	’	'	PUNCT
ftr-319	623	83	is	be	AUX
ftr-319	623	84	more	more	ADV
ftr-319	623	85	elastic	elastic	ADJ
ftr-319	623	86	than	than	ADP
ftr-319	623	87	‘	'	PUNCT
ftr-319	623	88	physical	physical	ADJ
ftr-319	623	89	presence	presence	NOUN
ftr-319	623	90	,	,	PUNCT
ftr-319	623	91	’	'	PUNCT
ftr-319	623	92	it	it	PRON
ftr-319	623	93	plainly	plainly	ADV
ftr-319	623	94	means	mean	VERB
ftr-319	623	95	a	a	DET
ftr-319	623	96	greater	great	ADJ
ftr-319	623	97	presence	presence	NOUN
ftr-319	623	98	,	,	PUNCT
ftr-319	623	99	both	both	PRON
ftr-319	623	100	qualitatively	qualitatively	ADV
ftr-319	623	101	and	and	CCONJ
ftr-319	623	102	quantitatively	quantitatively	ADV
ftr-319	623	103	,	,	PUNCT
ftr-319	623	104	than	than	ADP
ftr-319	623	105	the	the	DET
ftr-319	623	106	minimum	minimum	ADJ
ftr-319	623	107	connection	connection	NOUN
ftr-319	623	108	between	between	ADP
ftr-319	623	109	a	a	DET
ftr-319	623	110	state	state	NOUN
ftr-319	623	111	and	and	CCONJ
ftr-319	623	112	a	a	DET
ftr-319	623	113	taxpayer	taxpayer	NOUN
ftr-319	623	114	that	that	PRON
ftr-319	623	115	would	would	AUX
ftr-319	623	116	satisfy	satisfy	VERB
ftr-319	623	117	a	a	DET
ftr-319	623	118	due	due	ADJ
ftr-319	623	119	process	process	NOUN
ftr-319	623	120	inquiry	inquiry	NOUN
ftr-319	623	121	.	.	PUNCT
ftr-319	624	1	simply	simply	ADV
ftr-319	624	2	put	put	VERB
ftr-319	624	3	,	,	PUNCT
ftr-319	624	4	the	the	DET
ftr-319	624	5	test	test	NOUN
ftr-319	624	6	is	be	AUX
ftr-319	624	7	‘	'	PUNCT
ftr-319	624	8	substantial	substantial	ADJ
ftr-319	624	9	’	'	PUNCT
ftr-319	624	10	nexus	nexus	NOUN
ftr-319	624	11	,	,	PUNCT
ftr-319	624	12	not	not	PART
ftr-319	624	13	‘	'	PUNCT
ftr-319	624	14	minimal	minimal	ADJ
ftr-319	624	15	’	'	PUNCT
ftr-319	624	16	nexus	nexus	NOUN
ftr-319	624	17	.	.	PUNCT
ftr-319	625	1	”138	”138	PROPN
ftr-319	625	2	132	132	NUM
ftr-319	625	3	.	.	PUNCT
ftr-319	626	1	although	although	SCONJ
ftr-319	626	2	none	none	NOUN
ftr-319	626	3	of	of	ADP
ftr-319	626	4	those	those	DET
ftr-319	626	5	courts	court	NOUN
ftr-319	626	6	have	have	AUX
ftr-319	626	7	explicitly	explicitly	ADV
ftr-319	626	8	adopted	adopt	VERB
ftr-319	626	9	the	the	DET
ftr-319	626	10	mbna	mbna	PROPN
ftr-319	626	11	w.	w.	PROPN
ftr-319	626	12	va	va	PROPN
ftr-319	626	13	.	.	PUNCT
ftr-319	626	14	test	test	NOUN
ftr-319	626	15	,	,	PUNCT
ftr-319	626	16	they	they	PRON
ftr-319	626	17	have	have	AUX
ftr-319	626	18	issued	issue	VERB
ftr-319	626	19	opinions	opinion	NOUN
ftr-319	626	20	that	that	PRON
ftr-319	626	21	apply	apply	VERB
ftr-319	626	22	the	the	DET
ftr-319	626	23	same	same	ADJ
ftr-319	626	24	analysis	analysis	NOUN
ftr-319	626	25	.	.	PUNCT
ftr-319	627	1	133	133	NUM
ftr-319	627	2	.	.	PUNCT
ftr-319	627	3	bridges	bridge	NOUN
ftr-319	627	4	v.	v.	ADP
ftr-319	627	5	geoffrey	geoffrey	PROPN
ftr-319	627	6	,	,	PUNCT
ftr-319	627	7	inc	inc	PROPN
ftr-319	627	8	.	.	PROPN
ftr-319	627	9	,	,	PUNCT
ftr-319	627	10	984	984	NUM
ftr-319	627	11	so	so	ADV
ftr-319	627	12	.	.	PUNCT
ftr-319	628	1	2d	2d	NOUN
ftr-319	628	2	115	115	NUM
ftr-319	628	3	,	,	PUNCT
ftr-319	628	4	126–27	126–27	NUM
ftr-319	628	5	(	(	PUNCT
ftr-319	628	6	la	la	PROPN
ftr-319	628	7	.	.	PUNCT
ftr-319	629	1	ct	ct	PROPN
ftr-319	629	2	.	.	PUNCT
ftr-319	630	1	app	app	PROPN
ftr-319	630	2	.	.	PROPN
ftr-319	630	3	2008	2008	NUM
ftr-319	630	4	)	)	PUNCT
ftr-319	630	5	.	.	PUNCT
ftr-319	631	1	134	134	NUM
ftr-319	631	2	.	.	PUNCT
ftr-319	632	1	i	i	PRON
ftr-319	632	2	d.	d.	PROPN
ftr-319	632	3	at	at	ADP
ftr-319	632	4	126–28	126–28	NUM
ftr-319	632	5	.	.	PROPN
ftr-319	632	6	135	135	NUM
ftr-319	632	7	.	.	PUNCT
ftr-319	633	1	899	899	NUM
ftr-319	633	2	n.e.2d	n.e.2d	NOUN
ftr-319	633	3	76	76	NUM
ftr-319	633	4	(	(	PUNCT
ftr-319	633	5	mass	mass	PROPN
ftr-319	633	6	.	.	PROPN
ftr-319	633	7	2009	2009	NUM
ftr-319	633	8	)	)	PUNCT
ftr-319	633	9	.	.	PUNCT
ftr-319	634	1	136	136	NUM
ftr-319	634	2	.	.	PUNCT
ftr-319	635	1	i	i	PRON
ftr-319	635	2	d.	d.	PROPN
ftr-319	635	3	at	at	ADP
ftr-319	635	4	86	86	NUM
ftr-319	635	5	.	.	PUNCT
ftr-319	636	1	137	137	NUM
ftr-319	636	2	.	.	PUNCT
ftr-319	637	1	i	i	PRON
ftr-319	637	2	d.	d.	PROPN
ftr-319	637	3	the	the	DET
ftr-319	637	4	court	court	NOUN
ftr-319	637	5	also	also	ADV
ftr-319	637	6	noted	note	VERB
ftr-319	637	7	that	that	SCONJ
ftr-319	637	8	the	the	DET
ftr-319	637	9	taxpayer	taxpayer	NOUN
ftr-319	637	10	had	have	AUX
ftr-319	637	11	made	make	VERB
ftr-319	637	12	use	use	NOUN
ftr-319	637	13	of	of	ADP
ftr-319	637	14	the	the	DET
ftr-319	637	15	state	state	NOUN
ftr-319	637	16	’s	’s	PART
ftr-319	637	17	attorney	attorney	NOUN
ftr-319	637	18	general	general	NOUN
ftr-319	637	19	’s	’s	PART
ftr-319	637	20	office	office	NOUN
ftr-319	637	21	and	and	CCONJ
ftr-319	637	22	court	court	NOUN
ftr-319	637	23	system	system	NOUN
ftr-319	637	24	.	.	PUNCT
ftr-319	638	1	i	i	PRON
ftr-319	638	2	d.	d.	PROPN
ftr-319	638	3	at	at	ADP
ftr-319	638	4	86–87	86–87	NUM
ftr-319	638	5	.	.	PUNCT
ftr-319	639	1	the	the	DET
ftr-319	639	2	mbna	mbna	PROPN
ftr-319	639	3	ind	ind	PROPN
ftr-319	639	4	.	.	PUNCT
ftr-319	640	1	court	court	PROPN
ftr-319	640	2	also	also	ADV
ftr-319	640	3	looked	look	VERB
ftr-319	640	4	to	to	ADP
ftr-319	640	5	this	this	DET
ftr-319	640	6	factor	factor	NOUN
ftr-319	640	7	in	in	ADP
ftr-319	640	8	a	a	DET
ftr-319	640	9	footnote	footnote	NOUN
ftr-319	640	10	in	in	ADP
ftr-319	640	11	its	its	PRON
ftr-319	640	12	analysis	analysis	NOUN
ftr-319	640	13	.	.	PUNCT
ftr-319	641	1	mbna	mbna	PROPN
ftr-319	641	2	am	am	PROPN
ftr-319	641	3	.	.	PUNCT
ftr-319	642	1	bank	bank	PROPN
ftr-319	642	2	,	,	PUNCT
ftr-319	642	3	n.a	n.a	PROPN
ftr-319	642	4	.	.	PROPN
ftr-319	642	5	v.	v.	PROPN
ftr-319	642	6	ind	ind	PROPN
ftr-319	642	7	.	.	PUNCT
ftr-319	643	1	dep’t	dep’t	NOUN
ftr-319	643	2	of	of	ADP
ftr-319	643	3	state	state	NOUN
ftr-319	643	4	rev	rev	PROPN
ftr-319	643	5	.	.	PROPN
ftr-319	643	6	,	,	PUNCT
ftr-319	643	7	895	895	NUM
ftr-319	643	8	n.e.2d	n.e.2d	NOUN
ftr-319	643	9	140	140	NUM
ftr-319	643	10	,	,	PUNCT
ftr-319	643	11	144	144	NUM
ftr-319	643	12	n.4	n.4	NOUN
ftr-319	643	13	(	(	PUNCT
ftr-319	643	14	ind	ind	NOUN
ftr-319	643	15	.	.	PUNCT
ftr-319	644	1	t.c	t.c	PROPN
ftr-319	644	2	.	.	PROPN
ftr-319	644	3	2008	2008	NUM
ftr-319	644	4	)	)	PUNCT
ftr-319	644	5	(	(	PUNCT
ftr-319	644	6	“	"	PUNCT
ftr-319	644	7	mbna	mbna	PROPN
ftr-319	644	8	admits	admit	VERB
ftr-319	644	9	that	that	SCONJ
ftr-319	644	10	during	during	ADP
ftr-319	644	11	the	the	DET
ftr-319	644	12	years	year	NOUN
ftr-319	644	13	at	at	ADP
ftr-319	644	14	issue	issue	NOUN
ftr-319	644	15	,	,	PUNCT
ftr-319	644	16	it	it	PRON
ftr-319	644	17	had	have	AUX
ftr-319	644	18	pending	pende	VERB
ftr-319	644	19	in	in	ADP
ftr-319	644	20	indiana	indiana	PROPN
ftr-319	644	21	’s	’s	PROPN
ftr-319	644	22	court	court	NOUN
ftr-319	644	23	system	system	NOUN
ftr-319	644	24	debt	debt	NOUN
ftr-319	644	25	collection	collection	NOUN
ftr-319	644	26	actions	action	NOUN
ftr-319	644	27	also	also	ADV
ftr-319	644	28	exceeding	exceed	VERB
ftr-319	644	29	a	a	DET
ftr-319	644	30	‘	'	PUNCT
ftr-319	644	31	de	de	X
ftr-319	644	32	minimis	minimis	NOUN
ftr-319	644	33	’	'	PUNCT
ftr-319	644	34	number	number	NOUN
ftr-319	644	35	.	.	PUNCT
ftr-319	644	36	”	"	PUNCT
ftr-319	644	37	)	)	PUNCT
ftr-319	644	38	.	.	PUNCT
ftr-319	645	1	138	138	NUM
ftr-319	645	2	.	.	PUNCT
ftr-319	646	1	capital	capital	NOUN
ftr-319	646	2	one	one	NUM
ftr-319	646	3	bank	bank	NOUN
ftr-319	646	4	,	,	PUNCT
ftr-319	646	5	899	899	NUM
ftr-319	646	6	n.e.2d	n.e.2d	NOUN
ftr-319	646	7	at	at	ADP
ftr-319	646	8	86	86	NUM
ftr-319	646	9	;	;	PUNCT
ftr-319	646	10	see	see	VERB
ftr-319	646	11	also	also	ADV
ftr-319	646	12	kmart	kmart	PROPN
ftr-319	646	13	props	props	PROPN
ftr-319	646	14	.	.	PROPN
ftr-319	646	15	,	,	PUNCT
ftr-319	646	16	inc	inc	PROPN
ftr-319	646	17	.	.	PROPN
ftr-319	647	1	v.	v.	PROPN
ftr-319	647	2	n.m	n.m	PROPN
ftr-319	647	3	.	.	PROPN
ftr-319	647	4	tax’n	tax’n	PROPN
ftr-319	647	5	&	&	CCONJ
ftr-319	647	6	rev	rev	PROPN
ftr-319	647	7	.	.	PROPN
ftr-319	647	8	dep’t	dep’t	PROPN
ftr-319	647	9	,	,	PUNCT
ftr-319	647	10	131	131	NUM
ftr-319	647	11	p.3d	p.3d	NUM
ftr-319	647	12	27	27	NUM
ftr-319	647	13	,	,	PUNCT
ftr-319	647	14	36	36	NUM
ftr-319	647	15	(	(	PUNCT
ftr-319	647	16	“	"	PUNCT
ftr-319	647	17	although	although	SCONJ
ftr-319	647	18	quill	quill	NOUN
ftr-319	647	19	did	do	AUX
ftr-319	647	20	establish	establish	VERB
ftr-319	647	21	that	that	SCONJ
ftr-319	647	22	‘	'	PUNCT
ftr-319	647	23	substantial	substantial	ADJ
ftr-319	647	24	nexus	nexus	NOUN
ftr-319	647	25	’	'	PUNCT
ftr-319	647	26	under	under	ADP
ftr-319	647	27	complete	complete	ADJ
ftr-319	647	28	auto	auto	NOUN
ftr-319	647	29	transit	transit	NOUN
ftr-319	647	30	has	have	VERB
ftr-319	647	31	more	more	ADJ
ftr-319	647	32	than	than	ADP
ftr-319	647	33	the	the	DET
ftr-319	647	34	minimum	minimum	ADJ
ftr-319	647	35	contacts	contact	NOUN
ftr-319	647	36	required	require	VERB
ftr-319	647	37	of	of	ADP
ftr-319	647	38	due	due	ADJ
ftr-319	647	39	process	process	NOUN
ftr-319	647	40	.	.	PUNCT
ftr-319	647	41	.	.	PUNCT
ftr-319	648	1	.	.	PUNCT
ftr-319	649	1	we	we	PRON
ftr-319	649	2	need	need	AUX
ftr-319	649	3	not	not	PART
ftr-319	649	4	quantify	quantify	VERB
ftr-319	649	5	that	that	DET
ftr-319	649	6	difference	difference	NOUN
ftr-319	649	7	here	here	ADV
ftr-319	649	8	.	.	PUNCT
ftr-319	649	9	”	"	PUNCT
ftr-319	649	10	)	)	PUNCT
ftr-319	649	11	.	.	PUNCT
ftr-319	650	1	these	these	DET
ftr-319	650	2	courts	court	NOUN
ftr-319	650	3	’	’	PART
ftr-319	650	4	limited	limited	ADJ
ftr-319	650	5	discussions	discussion	NOUN
ftr-319	650	6	provide	provide	VERB
ftr-319	650	7	a	a	DET
ftr-319	650	8	uniform	uniform	ADJ
ftr-319	650	9	interpretation	interpretation	NOUN
ftr-319	650	10	of	of	ADP
ftr-319	650	11	economic	economic	ADJ
ftr-319	650	12	nexus	nexus	NOUN
ftr-319	650	13	as	as	ADP
ftr-319	650	14	a	a	DET
ftr-319	650	15	standard	standard	NOUN
ftr-319	650	16	that	that	PRON
ftr-319	650	17	is	be	AUX
ftr-319	650	18	more	more	ADV
ftr-319	650	19	exacting	exacting	ADJ
ftr-319	650	20	than	than	ADP
ftr-319	650	21	the	the	DET
ftr-319	650	22	supreme	supreme	PROPN
ftr-319	650	23	court	court	PROPN
ftr-319	650	24	’s	’s	PART
ftr-319	650	25	due	due	ADJ
ftr-319	650	26	process	process	NOUN
ftr-319	650	27	requirements	requirement	NOUN
ftr-319	650	28	.	.	PUNCT
ftr-319	651	1	they	they	PRON
ftr-319	651	2	fail	fail	VERB
ftr-319	651	3	,	,	PUNCT
ftr-319	651	4	however	however	ADV
ftr-319	651	5	,	,	PUNCT
ftr-319	651	6	to	to	PART
ftr-319	651	7	provide	provide	VERB
ftr-319	651	8	any	any	DET
ftr-319	651	9	precise	precise	ADJ
ftr-319	651	10	guidance	guidance	NOUN
ftr-319	651	11	on	on	ADP
ftr-319	651	12	the	the	DET
ftr-319	651	13	quantum	quantum	NOUN
ftr-319	651	14	of	of	ADP
ftr-319	651	15	difference	difference	NOUN
ftr-319	651	16	between	between	ADP
ftr-319	651	17	the	the	DET
ftr-319	651	18	two	two	NUM
ftr-319	651	19	.	.	PUNCT
ftr-319	652	1	2012	2012	NUM
ftr-319	652	2	]	]	X
ftr-319	652	3	economic	economic	ADJ
ftr-319	652	4	nexus	nexus	NOUN
ftr-319	652	5	181	181	NUM
ftr-319	652	6	other	other	ADJ
ftr-319	652	7	courts	court	NOUN
ftr-319	652	8	have	have	AUX
ftr-319	652	9	provided	provide	VERB
ftr-319	652	10	similar	similar	ADJ
ftr-319	652	11	analyses	analysis	NOUN
ftr-319	652	12	without	without	ADP
ftr-319	652	13	specifically	specifically	ADV
ftr-319	652	14	mentioning	mention	VERB
ftr-319	652	15	the	the	DET
ftr-319	652	16	mbna	mbna	PROPN
ftr-319	652	17	w.	w.	PROPN
ftr-319	652	18	va	va	PROPN
ftr-319	652	19	.	.	PUNCT
ftr-319	652	20	test	test	NOUN
ftr-319	652	21	.	.	PUNCT
ftr-319	653	1	those	those	DET
ftr-319	653	2	courts	court	NOUN
ftr-319	653	3	have	have	AUX
ftr-319	653	4	focused	focus	VERB
ftr-319	653	5	on	on	ADP
ftr-319	653	6	the	the	DET
ftr-319	653	7	taxpayers	taxpayer	NOUN
ftr-319	653	8	’	’	PART
ftr-319	653	9	systematic	systematic	ADJ
ftr-319	653	10	and	and	CCONJ
ftr-319	653	11	continuous	continuous	ADJ
ftr-319	653	12	solicitation	solicitation	NOUN
ftr-319	653	13	in	in	ADP
ftr-319	653	14	the	the	DET
ftr-319	653	15	taxing	tax	VERB
ftr-319	653	16	states	state	NOUN
ftr-319	653	17	and	and	CCONJ
ftr-319	653	18	their	their	PRON
ftr-319	653	19	receipt	receipt	NOUN
ftr-319	653	20	of	of	ADP
ftr-319	653	21	significant	significant	ADJ
ftr-319	653	22	revenue	revenue	NOUN
ftr-319	653	23	from	from	ADP
ftr-319	653	24	customers	customer	NOUN
ftr-319	653	25	in	in	ADP
ftr-319	653	26	those	those	DET
ftr-319	653	27	states	state	NOUN
ftr-319	653	28	without	without	ADP
ftr-319	653	29	explicitly	explicitly	ADV
ftr-319	653	30	setting	set	VERB
ftr-319	653	31	forth	forth	ADP
ftr-319	653	32	any	any	DET
ftr-319	653	33	“	"	PUNCT
ftr-319	653	34	test	test	NOUN
ftr-319	653	35	.	.	PUNCT
ftr-319	653	36	”139	”139	PUNCT
ftr-319	654	1	those	those	DET
ftr-319	654	2	cases	case	NOUN
ftr-319	654	3	can	can	AUX
ftr-319	654	4	be	be	AUX
ftr-319	654	5	interpreted	interpret	VERB
ftr-319	654	6	consistently	consistently	ADV
ftr-319	654	7	with	with	ADP
ftr-319	654	8	the	the	DET
ftr-319	654	9	substantial	substantial	ADJ
ftr-319	654	10	economic	economic	ADJ
ftr-319	654	11	presence	presence	NOUN
ftr-319	654	12	test	test	NOUN
ftr-319	654	13	but	but	CCONJ
ftr-319	654	14	still	still	ADV
ftr-319	654	15	provide	provide	VERB
ftr-319	654	16	no	no	DET
ftr-319	654	17	explicit	explicit	ADJ
ftr-319	654	18	guidance	guidance	NOUN
ftr-319	654	19	on	on	ADP
ftr-319	654	20	what	what	PRON
ftr-319	654	21	standard	standard	NOUN
ftr-319	654	22	for	for	ADP
ftr-319	654	23	economic	economic	ADJ
ftr-319	654	24	nexus	nexus	NOUN
ftr-319	654	25	actually	actually	ADV
ftr-319	654	26	applies	apply	VERB
ftr-319	654	27	.	.	PUNCT
ftr-319	655	1	the	the	DET
ftr-319	655	2	import	import	NOUN
ftr-319	655	3	of	of	ADP
ftr-319	655	4	this	this	DET
ftr-319	655	5	discussion	discussion	NOUN
ftr-319	655	6	is	be	AUX
ftr-319	655	7	that	that	SCONJ
ftr-319	655	8	most	most	ADJ
ftr-319	655	9	state	state	NOUN
ftr-319	655	10	courts	court	NOUN
ftr-319	655	11	adopting	adopt	VERB
ftr-319	655	12	the	the	DET
ftr-319	655	13	economic	economic	ADJ
ftr-319	655	14	nexus	nexus	NOUN
ftr-319	655	15	standard	standard	NOUN
ftr-319	655	16	have	have	AUX
ftr-319	655	17	failed	fail	VERB
ftr-319	655	18	to	to	PART
ftr-319	655	19	provide	provide	VERB
ftr-319	655	20	any	any	DET
ftr-319	655	21	formulation	formulation	NOUN
ftr-319	655	22	for	for	ADP
ftr-319	655	23	how	how	SCONJ
ftr-319	655	24	that	that	DET
ftr-319	655	25	test	test	NOUN
ftr-319	655	26	is	be	AUX
ftr-319	655	27	to	to	PART
ftr-319	655	28	be	be	AUX
ftr-319	655	29	applied	apply	VERB
ftr-319	655	30	.	.	PUNCT
ftr-319	656	1	additionally	additionally	ADV
ftr-319	656	2	,	,	PUNCT
ftr-319	656	3	those	those	DET
ftr-319	656	4	courts	court	NOUN
ftr-319	656	5	that	that	PRON
ftr-319	656	6	have	have	AUX
ftr-319	656	7	provided	provide	VERB
ftr-319	656	8	some	some	DET
ftr-319	656	9	formulation	formulation	NOUN
ftr-319	656	10	have	have	AUX
ftr-319	656	11	adopted	adopt	VERB
ftr-319	656	12	heightened	heightened	ADJ
ftr-319	656	13	qualitative	qualitative	ADJ
ftr-319	656	14	standards	standard	NOUN
ftr-319	656	15	that	that	PRON
ftr-319	656	16	require	require	VERB
ftr-319	656	17	“	"	PUNCT
ftr-319	656	18	substantial	substantial	ADJ
ftr-319	656	19	”	"	PUNCT
ftr-319	656	20	economic	economic	ADJ
ftr-319	656	21	presences	presence	NOUN
ftr-319	656	22	in	in	ADP
ftr-319	656	23	their	their	PRON
ftr-319	656	24	state	state	NOUN
ftr-319	656	25	.	.	PUNCT
ftr-319	657	1	those	those	DET
ftr-319	657	2	standards	standard	NOUN
ftr-319	657	3	purposefully	purposefully	ADV
ftr-319	657	4	require	require	VERB
ftr-319	657	5	a	a	DET
ftr-319	657	6	market	market	NOUN
ftr-319	657	7	exploitation	exploitation	NOUN
ftr-319	657	8	that	that	PRON
ftr-319	657	9	is	be	AUX
ftr-319	657	10	more	more	ADV
ftr-319	657	11	significant	significant	ADJ
ftr-319	657	12	than	than	ADP
ftr-319	657	13	that	that	PRON
ftr-319	657	14	required	require	VERB
ftr-319	657	15	under	under	ADP
ftr-319	657	16	the	the	DET
ftr-319	657	17	due	due	ADJ
ftr-319	657	18	process	process	NOUN
ftr-319	657	19	clause	clause	NOUN
ftr-319	657	20	,	,	PUNCT
ftr-319	657	21	but	but	CCONJ
ftr-319	657	22	they	they	PRON
ftr-319	657	23	provide	provide	VERB
ftr-319	657	24	little	little	ADJ
ftr-319	657	25	additional	additional	ADJ
ftr-319	657	26	guidance	guidance	NOUN
ftr-319	657	27	on	on	ADP
ftr-319	657	28	their	their	PRON
ftr-319	657	29	boundaries	boundary	NOUN
ftr-319	657	30	.	.	PUNCT
ftr-319	658	1	c.	c.	PROPN
ftr-319	658	2	state	state	PROPN
ftr-319	658	3	economic	economic	PROPN
ftr-319	658	4	nexus	nexus	NOUN
ftr-319	658	5	legislation	legislation	NOUN
ftr-319	658	6	state	state	NOUN
ftr-319	658	7	legislatures	legislature	NOUN
ftr-319	658	8	have	have	AUX
ftr-319	658	9	been	be	AUX
ftr-319	658	10	mindful	mindful	ADJ
ftr-319	658	11	of	of	ADP
ftr-319	658	12	economic	economic	ADJ
ftr-319	658	13	nexus	nexus	NOUN
ftr-319	658	14	,	,	PUNCT
ftr-319	658	15	and	and	CCONJ
ftr-319	658	16	many	many	ADJ
ftr-319	658	17	have	have	AUX
ftr-319	658	18	enacted	enact	VERB
ftr-319	658	19	(	(	PUNCT
ftr-319	658	20	or	or	CCONJ
ftr-319	658	21	retained	retain	VERB
ftr-319	658	22	)	)	PUNCT
ftr-319	658	23	legislation	legislation	NOUN
ftr-319	658	24	that	that	PRON
ftr-319	658	25	imposes	impose	VERB
ftr-319	658	26	a	a	DET
ftr-319	658	27	business	business	NOUN
ftr-319	658	28	activity	activity	NOUN
ftr-319	658	29	tax	tax	NOUN
ftr-319	658	30	on	on	ADP
ftr-319	658	31	out	out	ADV
ftr-319	658	32	-	-	PUNCT
ftr-319	658	33	of	of	ADP
ftr-319	658	34	-	-	PUNCT
ftr-319	658	35	state	state	NOUN
ftr-319	658	36	parties	party	NOUN
ftr-319	658	37	based	base	VERB
ftr-319	658	38	simply	simply	ADV
ftr-319	658	39	on	on	ADP
ftr-319	658	40	their	their	PRON
ftr-319	658	41	economic	economic	ADJ
ftr-319	658	42	contacts	contact	NOUN
ftr-319	658	43	with	with	ADP
ftr-319	658	44	the	the	DET
ftr-319	658	45	taxing	tax	VERB
ftr-319	658	46	state.140	state.140	ADJ
ftr-319	658	47	that	that	SCONJ
ftr-319	658	48	economic	economic	ADJ
ftr-319	658	49	nexus	nexus	NOUN
ftr-319	658	50	legislation	legislation	NOUN
ftr-319	658	51	has	have	AUX
ftr-319	658	52	taken	take	VERB
ftr-319	658	53	both	both	PRON
ftr-319	658	54	qualitative	qualitative	ADJ
ftr-319	658	55	and	and	CCONJ
ftr-319	658	56	quantitative	quantitative	ADJ
ftr-319	658	57	forms	form	NOUN
ftr-319	658	58	.	.	PUNCT
ftr-319	659	1	1	1	X
ftr-319	659	2	.	.	X
ftr-319	659	3	qualitative	qualitative	ADJ
ftr-319	659	4	economic	economic	ADJ
ftr-319	659	5	nexus	nexus	NOUN
ftr-319	659	6	standards	standard	NOUN
ftr-319	659	7	states	state	VERB
ftr-319	659	8	legislatures	legislature	NOUN
ftr-319	659	9	have	have	AUX
ftr-319	659	10	adopted	adopt	VERB
ftr-319	659	11	a	a	DET
ftr-319	659	12	variety	variety	NOUN
ftr-319	659	13	of	of	ADP
ftr-319	659	14	qualitative	qualitative	ADJ
ftr-319	659	15	economic	economic	ADJ
ftr-319	659	16	nexus	nexus	NOUN
ftr-319	659	17	standards	standard	NOUN
ftr-319	659	18	.	.	PUNCT
ftr-319	660	1	those	those	DET
ftr-319	660	2	standards	standard	NOUN
ftr-319	660	3	reflect	reflect	VERB
ftr-319	660	4	two	two	NUM
ftr-319	660	5	distinct	distinct	ADJ
ftr-319	660	6	interpretations	interpretation	NOUN
ftr-319	660	7	of	of	ADP
ftr-319	660	8	economic	economic	ADJ
ftr-319	660	9	nexus	nexus	NOUN
ftr-319	660	10	.	.	PUNCT
ftr-319	661	1	the	the	DET
ftr-319	661	2	first	first	ADJ
ftr-319	661	3	follows	follow	VERB
ftr-319	661	4	the	the	DET
ftr-319	661	5	mbna	mbna	PROPN
ftr-319	661	6	w.	w.	PROPN
ftr-319	661	7	va	va	PROPN
ftr-319	661	8	.	.	PROPN
ftr-319	661	9	model	model	NOUN
ftr-319	661	10	and	and	CCONJ
ftr-319	661	11	recognizes	recognize	VERB
ftr-319	661	12	economic	economic	ADJ
ftr-319	661	13	nexus	nexus	NOUN
ftr-319	661	14	as	as	ADP
ftr-319	661	15	a	a	DET
ftr-319	661	16	heightened	heightened	ADJ
ftr-319	661	17	jurisdictional	jurisdictional	ADJ
ftr-319	661	18	bar	bar	NOUN
ftr-319	661	19	on	on	ADP
ftr-319	661	20	state	state	NOUN
ftr-319	661	21	taxation	taxation	NOUN
ftr-319	661	22	.	.	PUNCT
ftr-319	662	1	the	the	DET
ftr-319	662	2	second	second	ADJ
ftr-319	662	3	simply	simply	ADV
ftr-319	662	4	applies	apply	VERB
ftr-319	662	5	a	a	DET
ftr-319	662	6	pure	pure	ADJ
ftr-319	662	7	substantive	substantive	ADJ
ftr-319	662	8	jurisdiction	jurisdiction	NOUN
ftr-319	662	9	analysis	analysis	NOUN
ftr-319	662	10	,	,	PUNCT
ftr-319	662	11	which	which	PRON
ftr-319	662	12	looks	look	VERB
ftr-319	662	13	only	only	ADV
ftr-319	662	14	to	to	ADP
ftr-319	662	15	a	a	DET
ftr-319	662	16	taxpayer	taxpayer	NOUN
ftr-319	662	17	’s	’s	PART
ftr-319	662	18	derivation	derivation	NOUN
ftr-319	662	19	of	of	ADP
ftr-319	662	20	revenue	revenue	NOUN
ftr-319	662	21	from	from	ADP
ftr-319	662	22	sources	source	NOUN
ftr-319	662	23	within	within	ADP
ftr-319	662	24	a	a	DET
ftr-319	662	25	state	state	NOUN
ftr-319	662	26	.	.	PUNCT
ftr-319	663	1	new	new	PROPN
ftr-319	663	2	hampshire	hampshire	PROPN
ftr-319	663	3	has	have	AUX
ftr-319	663	4	adopted	adopt	VERB
ftr-319	663	5	the	the	DET
ftr-319	663	6	former	former	ADJ
ftr-319	663	7	approach	approach	NOUN
ftr-319	663	8	and	and	CCONJ
ftr-319	663	9	imposes	impose	VERB
ftr-319	663	10	its	its	PRON
ftr-319	663	11	business	business	NOUN
ftr-319	663	12	profits	profit	NOUN
ftr-319	663	13	tax	tax	NOUN
ftr-319	663	14	on	on	ADP
ftr-319	663	15	every	every	DET
ftr-319	663	16	organization	organization	NOUN
ftr-319	663	17	“	"	PUNCT
ftr-319	663	18	carrying	carry	VERB
ftr-319	663	19	on	on	ADP
ftr-319	663	20	any	any	DET
ftr-319	663	21	business	business	NOUN
ftr-319	663	22	activity	activity	NOUN
ftr-319	663	23	139	139	NUM
ftr-319	663	24	.	.	PUNCT
ftr-319	664	1	see	see	VERB
ftr-319	664	2	,	,	PUNCT
ftr-319	664	3	e.g.	e.g.	ADV
ftr-319	664	4	,	,	PUNCT
ftr-319	664	5	mbna	mbna	PROPN
ftr-319	664	6	ind	ind	PROPN
ftr-319	664	7	.	.	PROPN
ftr-319	665	1	,	,	PUNCT
ftr-319	665	2	895	895	NUM
ftr-319	665	3	n.e.2d	n.e.2d	NOUN
ftr-319	665	4	at	at	ADP
ftr-319	665	5	144	144	NUM
ftr-319	665	6	(	(	PUNCT
ftr-319	665	7	looking	look	VERB
ftr-319	665	8	at	at	ADP
ftr-319	665	9	the	the	DET
ftr-319	665	10	regular	regular	ADJ
ftr-319	665	11	solicitation	solicitation	NOUN
ftr-319	665	12	of	of	ADP
ftr-319	665	13	business	business	NOUN
ftr-319	665	14	from	from	ADP
ftr-319	665	15	indiana	indiana	PROPN
ftr-319	665	16	customers	customer	NOUN
ftr-319	665	17	and	and	CCONJ
ftr-319	665	18	the	the	DET
ftr-319	665	19	receipt	receipt	NOUN
ftr-319	665	20	of	of	ADP
ftr-319	665	21	“	"	PUNCT
ftr-319	665	22	significant	significant	ADJ
ftr-319	665	23	gross	gross	ADJ
ftr-319	665	24	receipts	receipt	NOUN
ftr-319	665	25	”	"	PUNCT
ftr-319	665	26	from	from	ADP
ftr-319	665	27	indiana	indiana	PROPN
ftr-319	665	28	customers	customer	NOUN
ftr-319	665	29	)	)	PUNCT
ftr-319	665	30	;	;	PUNCT
ftr-319	665	31	geoffrey	geoffrey	PROPN
ftr-319	665	32	,	,	PUNCT
ftr-319	665	33	inc	inc	PROPN
ftr-319	665	34	.	.	PROPN
ftr-319	666	1	v.	v.	PROPN
ftr-319	666	2	commissioner	commissioner	PROPN
ftr-319	666	3	of	of	ADP
ftr-319	666	4	rev	rev	PROPN
ftr-319	666	5	.	.	PROPN
ftr-319	666	6	,	,	PUNCT
ftr-319	666	7	899	899	NUM
ftr-319	666	8	n.e.2d	n.e.2d	NOUN
ftr-319	666	9	87	87	NUM
ftr-319	666	10	,	,	PUNCT
ftr-319	666	11	93	93	NUM
ftr-319	666	12	(	(	PUNCT
ftr-319	666	13	mass	mass	PROPN
ftr-319	666	14	.	.	PROPN
ftr-319	666	15	2009	2009	NUM
ftr-319	666	16	)	)	PUNCT
ftr-319	666	17	(	(	PUNCT
ftr-319	666	18	focusing	focus	VERB
ftr-319	666	19	on	on	ADP
ftr-319	666	20	the	the	DET
ftr-319	666	21	taxpayer	taxpayer	NOUN
ftr-319	666	22	’s	’s	PART
ftr-319	666	23	extensive	extensive	ADJ
ftr-319	666	24	contacts	contact	NOUN
ftr-319	666	25	with	with	ADP
ftr-319	666	26	customers	customer	NOUN
ftr-319	666	27	in	in	ADP
ftr-319	666	28	the	the	DET
ftr-319	666	29	state	state	NOUN
ftr-319	666	30	and	and	CCONJ
ftr-319	666	31	the	the	DET
ftr-319	666	32	annual	annual	ADJ
ftr-319	666	33	royalty	royalty	NOUN
ftr-319	666	34	income	income	NOUN
ftr-319	666	35	that	that	PRON
ftr-319	666	36	it	it	PRON
ftr-319	666	37	received	receive	VERB
ftr-319	666	38	therefrom	therefrom	NOUN
ftr-319	666	39	)	)	PUNCT
ftr-319	666	40	.	.	PUNCT
ftr-319	667	1	140	140	NUM
ftr-319	667	2	.	.	PUNCT
ftr-319	668	1	undoubtedly	undoubtedly	ADV
ftr-319	668	2	,	,	PUNCT
ftr-319	668	3	not	not	PART
ftr-319	668	4	all	all	PRON
ftr-319	668	5	of	of	ADP
ftr-319	668	6	the	the	DET
ftr-319	668	7	statutes	statute	NOUN
ftr-319	668	8	discussed	discuss	VERB
ftr-319	668	9	below	below	ADV
ftr-319	668	10	were	be	AUX
ftr-319	668	11	passed	pass	VERB
ftr-319	668	12	with	with	ADP
ftr-319	668	13	conscious	conscious	ADJ
ftr-319	668	14	thought	thought	NOUN
ftr-319	668	15	towards	towards	ADP
ftr-319	668	16	the	the	DET
ftr-319	668	17	current	current	ADJ
ftr-319	668	18	economic	economic	ADJ
ftr-319	668	19	nexus	nexus	NOUN
ftr-319	668	20	debate	debate	NOUN
ftr-319	668	21	.	.	PUNCT
ftr-319	669	1	however	however	ADV
ftr-319	669	2	,	,	PUNCT
ftr-319	669	3	as	as	SCONJ
ftr-319	669	4	discussed	discuss	VERB
ftr-319	669	5	herein	herein	NOUN
ftr-319	669	6	,	,	PUNCT
ftr-319	669	7	many	many	ADJ
ftr-319	669	8	of	of	ADP
ftr-319	669	9	the	the	DET
ftr-319	669	10	recent	recent	ADJ
ftr-319	669	11	statutory	statutory	ADJ
ftr-319	669	12	enactments	enactment	NOUN
ftr-319	669	13	directly	directly	ADV
ftr-319	669	14	incorporate	incorporate	VERB
ftr-319	669	15	standards	standard	NOUN
ftr-319	669	16	from	from	ADP
ftr-319	669	17	this	this	DET
ftr-319	669	18	debate	debate	NOUN
ftr-319	669	19	.	.	PUNCT
ftr-319	670	1	182	182	NUM
ftr-319	670	2	florida	florida	PROPN
ftr-319	670	3	tax	tax	NOUN
ftr-319	670	4	review	review	NOUN
ftr-319	670	5	[	[	X
ftr-319	670	6	vol	vol	NOUN
ftr-319	670	7	.	.	PUNCT
ftr-319	671	1	13:4	13:4	NUM
ftr-319	671	2	within	within	ADP
ftr-319	671	3	the	the	DET
ftr-319	671	4	state	state	NOUN
ftr-319	671	5	.	.	PUNCT
ftr-319	672	1	”141	”141	NOUN
ftr-319	672	2	the	the	DET
ftr-319	672	3	term	term	NOUN
ftr-319	672	4	“	"	PUNCT
ftr-319	672	5	business	business	NOUN
ftr-319	672	6	activity	activity	NOUN
ftr-319	672	7	”	"	PUNCT
ftr-319	672	8	is	be	AUX
ftr-319	672	9	defined	define	VERB
ftr-319	672	10	to	to	PART
ftr-319	672	11	mean	mean	VERB
ftr-319	672	12	“	"	PUNCT
ftr-319	672	13	a	a	DET
ftr-319	672	14	substantial	substantial	ADJ
ftr-319	672	15	economic	economic	ADJ
ftr-319	672	16	presence	presence	NOUN
ftr-319	672	17	evidenced	evidence	VERB
ftr-319	672	18	by	by	ADP
ftr-319	672	19	a	a	DET
ftr-319	672	20	purposeful	purposeful	ADJ
ftr-319	672	21	direction	direction	NOUN
ftr-319	672	22	of	of	ADP
ftr-319	672	23	business	business	NOUN
ftr-319	672	24	toward	toward	ADP
ftr-319	672	25	the	the	DET
ftr-319	672	26	state	state	NOUN
ftr-319	672	27	examined	examine	VERB
ftr-319	672	28	in	in	ADP
ftr-319	672	29	light	light	NOUN
ftr-319	672	30	of	of	ADP
ftr-319	672	31	the	the	DET
ftr-319	672	32	frequency	frequency	NOUN
ftr-319	672	33	,	,	PUNCT
ftr-319	672	34	quantity	quantity	NOUN
ftr-319	672	35	,	,	PUNCT
ftr-319	672	36	and	and	CCONJ
ftr-319	672	37	systematic	systematic	ADJ
ftr-319	672	38	nature	nature	NOUN
ftr-319	672	39	of	of	ADP
ftr-319	672	40	a	a	DET
ftr-319	672	41	business	business	NOUN
ftr-319	672	42	organization	organization	NOUN
ftr-319	672	43	’s	’s	PART
ftr-319	672	44	economic	economic	ADJ
ftr-319	672	45	contacts	contact	NOUN
ftr-319	672	46	with	with	ADP
ftr-319	672	47	the	the	DET
ftr-319	672	48	state	state	NOUN
ftr-319	672	49	.	.	PUNCT
ftr-319	673	1	”142	”142	PRON
ftr-319	673	2	this	this	DET
ftr-319	673	3	statute	statute	NOUN
ftr-319	673	4	thus	thus	ADV
ftr-319	673	5	directly	directly	ADV
ftr-319	673	6	incorporates	incorporate	VERB
ftr-319	673	7	the	the	DET
ftr-319	673	8	mbna	mbna	PROPN
ftr-319	673	9	w.	w.	PROPN
ftr-319	673	10	va	va	PROPN
ftr-319	673	11	.	.	PROPN
ftr-319	673	12	standard	standard	PROPN
ftr-319	673	13	for	for	ADP
ftr-319	673	14	economic	economic	ADJ
ftr-319	673	15	nexus.143	nexus.143	PROPN
ftr-319	673	16	the	the	DET
ftr-319	673	17	state	state	NOUN
ftr-319	673	18	of	of	ADP
ftr-319	673	19	connecticut	connecticut	PROPN
ftr-319	673	20	has	have	AUX
ftr-319	673	21	adopted	adopt	VERB
ftr-319	673	22	a	a	DET
ftr-319	673	23	similar	similar	ADJ
ftr-319	673	24	approach	approach	NOUN
ftr-319	673	25	.	.	PUNCT
ftr-319	674	1	connecticut	connecticut	PROPN
ftr-319	674	2	general	general	ADJ
ftr-319	674	3	statutes	statutes	PROPN
ftr-319	674	4	section	section	NOUN
ftr-319	674	5	12–216a	12–216a	NUM
ftr-319	674	6	provides	provide	VERB
ftr-319	674	7	:	:	PUNCT
ftr-319	674	8	any	any	DET
ftr-319	674	9	company	company	NOUN
ftr-319	674	10	that	that	PRON
ftr-319	674	11	derives	derive	VERB
ftr-319	674	12	income	income	NOUN
ftr-319	674	13	from	from	ADP
ftr-319	674	14	sources	source	NOUN
ftr-319	674	15	within	within	ADP
ftr-319	674	16	this	this	DET
ftr-319	674	17	state	state	NOUN
ftr-319	674	18	and	and	CCONJ
ftr-319	674	19	that	that	PRON
ftr-319	674	20	has	have	VERB
ftr-319	674	21	a	a	DET
ftr-319	674	22	substantial	substantial	ADJ
ftr-319	674	23	economic	economic	ADJ
ftr-319	674	24	presence	presence	NOUN
ftr-319	674	25	within	within	ADP
ftr-319	674	26	this	this	DET
ftr-319	674	27	state	state	NOUN
ftr-319	674	28	,	,	PUNCT
ftr-319	674	29	evidenced	evidence	VERB
ftr-319	674	30	by	by	ADP
ftr-319	674	31	a	a	DET
ftr-319	674	32	purposeful	purposeful	ADJ
ftr-319	674	33	direction	direction	NOUN
ftr-319	674	34	of	of	ADP
ftr-319	674	35	business	business	NOUN
ftr-319	674	36	toward	toward	ADP
ftr-319	674	37	this	this	DET
ftr-319	674	38	state	state	NOUN
ftr-319	674	39	,	,	PUNCT
ftr-319	674	40	examined	examine	VERB
ftr-319	674	41	in	in	ADP
ftr-319	674	42	light	light	NOUN
ftr-319	674	43	of	of	ADP
ftr-319	674	44	the	the	DET
ftr-319	674	45	frequency	frequency	NOUN
ftr-319	674	46	,	,	PUNCT
ftr-319	674	47	quantity	quantity	NOUN
ftr-319	674	48	and	and	CCONJ
ftr-319	674	49	systematic	systematic	ADJ
ftr-319	674	50	nature	nature	NOUN
ftr-319	674	51	of	of	ADP
ftr-319	674	52	a	a	DET
ftr-319	674	53	company	company	NOUN
ftr-319	674	54	’s	’s	PART
ftr-319	674	55	economic	economic	ADJ
ftr-319	674	56	contacts	contact	NOUN
ftr-319	674	57	with	with	ADP
ftr-319	674	58	this	this	DET
ftr-319	674	59	state	state	NOUN
ftr-319	674	60	,	,	PUNCT
ftr-319	674	61	without	without	ADP
ftr-319	674	62	regard	regard	NOUN
ftr-319	674	63	to	to	ADP
ftr-319	674	64	physical	physical	ADJ
ftr-319	674	65	presence	presence	NOUN
ftr-319	674	66	,	,	PUNCT
ftr-319	674	67	and	and	CCONJ
ftr-319	674	68	to	to	ADP
ftr-319	674	69	the	the	DET
ftr-319	674	70	extent	extent	NOUN
ftr-319	674	71	permitted	permit	VERB
ftr-319	674	72	by	by	ADP
ftr-319	674	73	the	the	DET
ftr-319	674	74	constitution	constitution	NOUN
ftr-319	674	75	of	of	ADP
ftr-319	674	76	the	the	DET
ftr-319	674	77	united	united	PROPN
ftr-319	674	78	states	states	PROPN
ftr-319	674	79	,	,	PUNCT
ftr-319	674	80	shall	shall	AUX
ftr-319	674	81	be	be	AUX
ftr-319	674	82	liable	liable	ADJ
ftr-319	674	83	for	for	ADP
ftr-319	674	84	the	the	DET
ftr-319	674	85	tax	tax	NOUN
ftr-319	674	86	imposed	impose	VERB
ftr-319	674	87	under	under	ADP
ftr-319	674	88	this	this	DET
ftr-319	674	89	chapter.144	chapter.144	PROPN
ftr-319	674	90	this	this	DET
ftr-319	674	91	statute	statute	NOUN
ftr-319	674	92	,	,	PUNCT
ftr-319	674	93	like	like	ADP
ftr-319	674	94	that	that	PRON
ftr-319	674	95	adopted	adopt	VERB
ftr-319	674	96	by	by	ADP
ftr-319	674	97	new	new	PROPN
ftr-319	674	98	hampshire	hampshire	PROPN
ftr-319	674	99	,	,	PUNCT
ftr-319	674	100	adopts	adopt	VERB
ftr-319	674	101	the	the	DET
ftr-319	674	102	heightened	heightened	ADJ
ftr-319	674	103	mbna	mbna	PROPN
ftr-319	674	104	w.	w.	PROPN
ftr-319	674	105	va	va	PROPN
ftr-319	674	106	.	.	PROPN
ftr-319	674	107	standard	standard	PROPN
ftr-319	674	108	for	for	ADP
ftr-319	674	109	economic	economic	ADJ
ftr-319	674	110	nexus.145	nexus.145	PROPN
ftr-319	674	111	141	141	NUM
ftr-319	674	112	.	.	PUNCT
ftr-319	675	1	n.h	n.h	AUX
ftr-319	675	2	.	.	PROPN
ftr-319	675	3	rev	rev	PROPN
ftr-319	675	4	.	.	PROPN
ftr-319	675	5	stat	stat	PROPN
ftr-319	675	6	.	.	PUNCT
ftr-319	676	1	ann	ann	PROPN
ftr-319	676	2	.	.	PUNCT
ftr-319	677	1	§	§	PROPN
ftr-319	677	2	§	§	PROPN
ftr-319	677	3	77	77	NUM
ftr-319	677	4	-	-	PUNCT
ftr-319	677	5	a:1(i	a:1(i	PROPN
ftr-319	677	6	)	)	PUNCT
ftr-319	677	7	,	,	PUNCT
ftr-319	677	8	77	77	NUM
ftr-319	677	9	-	-	PUNCT
ftr-319	677	10	a:2	a:2	PUNCT
ftr-319	677	11	(	(	PUNCT
ftr-319	677	12	2012	2012	NUM
ftr-319	677	13	)	)	PUNCT
ftr-319	677	14	.	.	PUNCT
ftr-319	678	1	142	142	NUM
ftr-319	678	2	.	.	PUNCT
ftr-319	679	1	i	i	PRON
ftr-319	679	2	d.	d.	PROPN
ftr-319	679	3	§	§	PROPN
ftr-319	679	4	77	77	NUM
ftr-319	679	5	-	-	PUNCT
ftr-319	679	6	a:1(xii	a:1(xii	NOUN
ftr-319	679	7	)	)	PUNCT
ftr-319	679	8	.	.	PUNCT
ftr-319	680	1	see	see	VERB
ftr-319	680	2	also	also	ADV
ftr-319	680	3	or	or	CCONJ
ftr-319	680	4	.	.	PUNCT
ftr-319	681	1	admin	admin	PROPN
ftr-319	681	2	.	.	PUNCT
ftr-319	682	1	r.	r.	PROPN
ftr-319	682	2	150	150	NUM
ftr-319	682	3	-	-	PUNCT
ftr-319	682	4	317.010(2	317.010(2	NUM
ftr-319	682	5	)	)	PUNCT
ftr-319	682	6	(	(	PUNCT
ftr-319	682	7	2012	2012	NUM
ftr-319	682	8	)	)	PUNCT
ftr-319	682	9	(	(	PUNCT
ftr-319	682	10	proving	prove	VERB
ftr-319	682	11	that	that	SCONJ
ftr-319	682	12	substantial	substantial	ADJ
ftr-319	682	13	nexus	nexus	NOUN
ftr-319	682	14	exists	exist	VERB
ftr-319	682	15	with	with	ADP
ftr-319	682	16	the	the	DET
ftr-319	682	17	state	state	NOUN
ftr-319	682	18	“	"	PUNCT
ftr-319	682	19	where	where	SCONJ
ftr-319	682	20	a	a	DET
ftr-319	682	21	taxpayer	taxpayer	NOUN
ftr-319	682	22	regularly	regularly	ADV
ftr-319	682	23	takes	take	VERB
ftr-319	682	24	advantage	advantage	NOUN
ftr-319	682	25	of	of	ADP
ftr-319	682	26	oregon	oregon	PROPN
ftr-319	682	27	’s	’s	PART
ftr-319	682	28	economy	economy	NOUN
ftr-319	682	29	to	to	PART
ftr-319	682	30	produce	produce	VERB
ftr-319	682	31	income	income	NOUN
ftr-319	682	32	for	for	ADP
ftr-319	682	33	the	the	DET
ftr-319	682	34	taxpayer	taxpayer	NOUN
ftr-319	682	35	and	and	CCONJ
ftr-319	682	36	may	may	AUX
ftr-319	682	37	be	be	AUX
ftr-319	682	38	established	establish	VERB
ftr-319	682	39	through	through	ADP
ftr-319	682	40	the	the	DET
ftr-319	682	41	significant	significant	ADJ
ftr-319	682	42	economic	economic	ADJ
ftr-319	682	43	presence	presence	NOUN
ftr-319	682	44	of	of	ADP
ftr-319	682	45	a	a	DET
ftr-319	682	46	taxpayer	taxpayer	NOUN
ftr-319	682	47	in	in	ADP
ftr-319	682	48	the	the	DET
ftr-319	682	49	state	state	NOUN
ftr-319	682	50	.	.	PUNCT
ftr-319	682	51	”	"	PUNCT
ftr-319	682	52	)	)	PUNCT
ftr-319	682	53	.	.	PUNCT
ftr-319	683	1	143	143	NUM
ftr-319	683	2	.	.	PUNCT
ftr-319	684	1	despite	despite	SCONJ
ftr-319	684	2	this	this	DET
ftr-319	684	3	qualitative	qualitative	ADJ
ftr-319	684	4	standard	standard	NOUN
ftr-319	684	5	,	,	PUNCT
ftr-319	684	6	new	new	PROPN
ftr-319	684	7	hampshire	hampshire	PROPN
ftr-319	684	8	does	do	AUX
ftr-319	684	9	not	not	PART
ftr-319	684	10	require	require	VERB
ftr-319	684	11	corporations	corporation	NOUN
ftr-319	684	12	to	to	PART
ftr-319	684	13	file	file	VERB
ftr-319	684	14	income	income	NOUN
ftr-319	684	15	tax	tax	NOUN
ftr-319	684	16	returns	return	NOUN
ftr-319	684	17	in	in	ADP
ftr-319	684	18	the	the	DET
ftr-319	684	19	state	state	NOUN
ftr-319	684	20	unless	unless	SCONJ
ftr-319	684	21	their	their	PRON
ftr-319	684	22	“	"	PUNCT
ftr-319	684	23	gross	gross	ADJ
ftr-319	684	24	business	business	NOUN
ftr-319	684	25	income	income	NOUN
ftr-319	684	26	”	"	PUNCT
ftr-319	684	27	exceeds	exceed	VERB
ftr-319	684	28	$	$	SYM
ftr-319	684	29	50,000	50,000	NUM
ftr-319	684	30	.	.	PUNCT
ftr-319	685	1	n.h	n.h	AUX
ftr-319	685	2	.	.	PROPN
ftr-319	685	3	rev	rev	PROPN
ftr-319	685	4	.	.	PROPN
ftr-319	685	5	stat	stat	PROPN
ftr-319	685	6	.	.	PUNCT
ftr-319	686	1	ann	ann	PROPN
ftr-319	686	2	.	.	PUNCT
ftr-319	687	1	§	§	PROPN
ftr-319	687	2	77	77	NUM
ftr-319	687	3	-	-	PUNCT
ftr-319	687	4	a:6(i	a:6(i	NOUN
ftr-319	687	5	)	)	PUNCT
ftr-319	687	6	.	.	PUNCT
ftr-319	688	1	this	this	DET
ftr-319	688	2	return	return	NOUN
ftr-319	688	3	-	-	PUNCT
ftr-319	688	4	filing	filing	NOUN
ftr-319	688	5	threshold	threshold	NOUN
ftr-319	688	6	gives	give	VERB
ftr-319	688	7	the	the	DET
ftr-319	688	8	look	look	NOUN
ftr-319	688	9	of	of	ADP
ftr-319	688	10	a	a	DET
ftr-319	688	11	quantitative	quantitative	ADJ
ftr-319	688	12	test	test	NOUN
ftr-319	688	13	,	,	PUNCT
ftr-319	688	14	but	but	CCONJ
ftr-319	688	15	it	it	PRON
ftr-319	688	16	is	be	AUX
ftr-319	688	17	implemented	implement	VERB
ftr-319	688	18	through	through	ADP
ftr-319	688	19	an	an	DET
ftr-319	688	20	administrative	administrative	ADJ
ftr-319	688	21	provision	provision	NOUN
ftr-319	688	22	rather	rather	ADV
ftr-319	688	23	than	than	ADP
ftr-319	688	24	a	a	DET
ftr-319	688	25	nexus	nexus	NOUN
ftr-319	688	26	provision	provision	NOUN
ftr-319	688	27	.	.	PUNCT
ftr-319	689	1	the	the	DET
ftr-319	689	2	threshold	threshold	NOUN
ftr-319	689	3	is	be	AUX
ftr-319	689	4	also	also	ADV
ftr-319	689	5	significantly	significantly	ADV
ftr-319	689	6	lower	low	ADJ
ftr-319	689	7	than	than	ADP
ftr-319	689	8	other	other	ADJ
ftr-319	689	9	states	state	NOUN
ftr-319	689	10	’	'	PUNCT
ftr-319	689	11	quantitative	quantitative	ADJ
ftr-319	689	12	nexus	nexus	NOUN
ftr-319	689	13	thresholds	threshold	NOUN
ftr-319	689	14	,	,	PUNCT
ftr-319	689	15	which	which	PRON
ftr-319	689	16	are	be	AUX
ftr-319	689	17	discussed	discuss	VERB
ftr-319	689	18	below	below	ADV
ftr-319	689	19	.	.	PUNCT
ftr-319	690	1	144	144	NUM
ftr-319	690	2	.	.	PUNCT
ftr-319	690	3	see	see	VERB
ftr-319	690	4	2011	2011	NUM
ftr-319	690	5	conn	conn	PROPN
ftr-319	690	6	.	.	PUNCT
ftr-319	691	1	pub	pub	NOUN
ftr-319	691	2	.	.	PUNCT
ftr-319	692	1	acts	act	VERB
ftr-319	692	2	100	100	NUM
ftr-319	692	3	,	,	PUNCT
ftr-319	692	4	§	§	PROPN
ftr-319	692	5	55	55	NUM
ftr-319	692	6	(	(	PUNCT
ftr-319	692	7	june	june	PROPN
ftr-319	692	8	spec	spec	PROPN
ftr-319	692	9	.	.	PUNCT
ftr-319	693	1	sess	sess	PROPN
ftr-319	693	2	.	.	PUNCT
ftr-319	693	3	)	)	PUNCT
ftr-319	693	4	.	.	PUNCT
ftr-319	694	1	prior	prior	ADV
ftr-319	694	2	to	to	ADP
ftr-319	694	3	this	this	DET
ftr-319	694	4	legislation	legislation	NOUN
ftr-319	694	5	,	,	PUNCT
ftr-319	694	6	connecticut	connecticut	PROPN
ftr-319	694	7	law	law	NOUN
ftr-319	694	8	imposed	impose	VERB
ftr-319	694	9	the	the	DET
ftr-319	694	10	state	state	NOUN
ftr-319	694	11	’s	’s	PART
ftr-319	694	12	corporate	corporate	ADJ
ftr-319	694	13	income	income	NOUN
ftr-319	694	14	tax	tax	NOUN
ftr-319	694	15	on	on	ADP
ftr-319	694	16	companies	company	NOUN
ftr-319	694	17	that	that	SCONJ
ftr-319	694	18	either	either	CCONJ
ftr-319	694	19	derived	derive	VERB
ftr-319	694	20	income	income	NOUN
ftr-319	694	21	from	from	ADP
ftr-319	694	22	the	the	DET
ftr-319	694	23	state	state	NOUN
ftr-319	694	24	or	or	CCONJ
ftr-319	694	25	that	that	PRON
ftr-319	694	26	had	have	VERB
ftr-319	694	27	a	a	DET
ftr-319	694	28	substantial	substantial	ADJ
ftr-319	694	29	economic	economic	ADJ
ftr-319	694	30	nexus	nexus	NOUN
ftr-319	694	31	in	in	ADP
ftr-319	694	32	the	the	DET
ftr-319	694	33	state	state	NOUN
ftr-319	694	34	.	.	PUNCT
ftr-319	695	1	i	i	PRON
ftr-319	695	2	d.	d.	PROPN
ftr-319	695	3	under	under	ADP
ftr-319	695	4	that	that	DET
ftr-319	695	5	statute	statute	NOUN
ftr-319	695	6	,	,	PUNCT
ftr-319	695	7	the	the	DET
ftr-319	695	8	substantial	substantial	ADJ
ftr-319	695	9	economic	economic	ADJ
ftr-319	695	10	nexus	nexus	NOUN
ftr-319	695	11	portion	portion	NOUN
ftr-319	695	12	of	of	ADP
ftr-319	695	13	the	the	DET
ftr-319	695	14	statute	statute	NOUN
ftr-319	695	15	was	be	AUX
ftr-319	695	16	seemingly	seemingly	ADV
ftr-319	695	17	subsumed	subsume	VERB
ftr-319	695	18	by	by	ADP
ftr-319	695	19	the	the	DET
ftr-319	695	20	source	source	NOUN
ftr-319	695	21	prong	prong	NOUN
ftr-319	695	22	of	of	ADP
ftr-319	695	23	the	the	DET
ftr-319	695	24	state	state	NOUN
ftr-319	695	25	’s	’s	PART
ftr-319	695	26	disjunctive	disjunctive	ADJ
ftr-319	695	27	statute	statute	NOUN
ftr-319	695	28	.	.	PUNCT
ftr-319	696	1	the	the	DET
ftr-319	696	2	apparent	apparent	ADJ
ftr-319	696	3	heightened	heightened	ADJ
ftr-319	696	4	mbna	mbna	PROPN
ftr-319	696	5	w.	w.	PROPN
ftr-319	696	6	va	va	PROPN
ftr-319	696	7	.	.	PROPN
ftr-319	696	8	standard	standard	NOUN
ftr-319	696	9	of	of	ADP
ftr-319	696	10	the	the	DET
ftr-319	696	11	second	second	ADJ
ftr-319	696	12	prong	prong	NOUN
ftr-319	696	13	was	be	AUX
ftr-319	696	14	rendered	render	VERB
ftr-319	696	15	irrelevant	irrelevant	ADJ
ftr-319	696	16	by	by	ADP
ftr-319	696	17	less	less	ADV
ftr-319	696	18	exacting	exacting	ADJ
ftr-319	696	19	,	,	PUNCT
ftr-319	696	20	source	source	NOUN
ftr-319	696	21	-	-	PUNCT
ftr-319	696	22	based	base	VERB
ftr-319	696	23	first	first	ADJ
ftr-319	696	24	prong	prong	NOUN
ftr-319	696	25	.	.	PUNCT
ftr-319	697	1	145	145	NUM
ftr-319	697	2	.	.	PUNCT
ftr-319	698	1	the	the	DET
ftr-319	698	2	connecticut	connecticut	PROPN
ftr-319	698	3	department	department	PROPN
ftr-319	698	4	of	of	ADP
ftr-319	698	5	revenue	revenue	NOUN
ftr-319	698	6	services	service	NOUN
ftr-319	698	7	supplemented	supplement	VERB
ftr-319	698	8	the	the	DET
ftr-319	698	9	state	state	NOUN
ftr-319	698	10	’s	’s	PART
ftr-319	698	11	qualitative	qualitative	ADJ
ftr-319	698	12	economic	economic	ADJ
ftr-319	698	13	nexus	nexus	NOUN
ftr-319	698	14	provision	provision	NOUN
ftr-319	698	15	with	with	ADP
ftr-319	698	16	an	an	DET
ftr-319	698	17	information	information	NOUN
ftr-319	698	18	publication	publication	NOUN
ftr-319	698	19	indicating	indicate	VERB
ftr-319	698	20	that	that	SCONJ
ftr-319	698	21	a	a	DET
ftr-319	698	22	corporation	corporation	NOUN
ftr-319	698	23	will	will	AUX
ftr-319	698	24	not	not	PART
ftr-319	698	25	be	be	AUX
ftr-319	698	26	deemed	deem	VERB
ftr-319	698	27	to	to	PART
ftr-319	698	28	have	have	VERB
ftr-319	698	29	an	an	DET
ftr-319	698	30	economic	economic	ADJ
ftr-319	698	31	nexus	nexus	NOUN
ftr-319	698	32	with	with	ADP
ftr-319	698	33	the	the	DET
ftr-319	698	34	state	state	NOUN
ftr-319	698	35	if	if	SCONJ
ftr-319	698	36	its	its	PRON
ftr-319	698	37	activities	activity	NOUN
ftr-319	698	38	have	have	AUX
ftr-319	698	39	resulted	result	VERB
ftr-319	698	40	in	in	ADP
ftr-319	698	41	less	less	ADJ
ftr-319	698	42	than	than	ADP
ftr-319	698	43	$	$	SYM
ftr-319	698	44	500,000	500,000	NUM
ftr-319	698	45	of	of	ADP
ftr-319	698	46	connecticut	connecticut	PROPN
ftr-319	698	47	sales	sale	NOUN
ftr-319	698	48	during	during	ADP
ftr-319	698	49	the	the	DET
ftr-319	698	50	tax	tax	NOUN
ftr-319	698	51	year	year	NOUN
ftr-319	698	52	.	.	PUNCT
ftr-319	699	1	state	state	NOUN
ftr-319	699	2	of	of	ADP
ftr-319	699	3	connecticut	connecticut	PROPN
ftr-319	699	4	department	department	PROPN
ftr-319	699	5	of	of	ADP
ftr-319	699	6	revenue	revenue	NOUN
ftr-319	699	7	services	service	NOUN
ftr-319	699	8	,	,	PUNCT
ftr-319	699	9	informational	informational	ADJ
ftr-319	699	10	publication	publication	NOUN
ftr-319	699	11	2010(29.1	2010(29.1	NUM
ftr-319	699	12	)	)	PUNCT
ftr-319	699	13	(	(	PUNCT
ftr-319	699	14	dec	dec	PROPN
ftr-319	699	15	.	.	PROPN
ftr-319	699	16	28	28	NUM
ftr-319	699	17	,	,	PUNCT
ftr-319	699	18	2010	2010	NUM
ftr-319	699	19	)	)	PUNCT
ftr-319	699	20	,	,	PUNCT
ftr-319	700	1	q&a	q&a	PROPN
ftr-319	700	2	on	on	ADP
ftr-319	700	3	economic	economic	ADJ
ftr-319	700	4	nexus	nexus	NOUN
ftr-319	700	5	2012	2012	NUM
ftr-319	700	6	]	]	PUNCT
ftr-319	700	7	economic	economic	ADJ
ftr-319	700	8	nexus	nexus	NOUN
ftr-319	700	9	183	183	NUM
ftr-319	700	10	other	other	ADJ
ftr-319	700	11	state	state	NOUN
ftr-319	700	12	statutes	statute	NOUN
ftr-319	700	13	rely	rely	VERB
ftr-319	700	14	on	on	ADP
ftr-319	700	15	source	source	NOUN
ftr-319	700	16	principles	principle	NOUN
ftr-319	700	17	without	without	ADP
ftr-319	700	18	requiring	require	VERB
ftr-319	700	19	an	an	DET
ftr-319	700	20	mbna	mbna	PROPN
ftr-319	700	21	w.	w.	PROPN
ftr-319	700	22	va	va	PROPN
ftr-319	700	23	.	.	PROPN
ftr-319	700	24	level	level	NOUN
ftr-319	700	25	of	of	ADP
ftr-319	700	26	contacts	contact	NOUN
ftr-319	700	27	with	with	ADP
ftr-319	700	28	their	their	PRON
ftr-319	700	29	state	state	NOUN
ftr-319	700	30	.	.	PUNCT
ftr-319	701	1	kentucky	kentucky	PROPN
ftr-319	701	2	,	,	PUNCT
ftr-319	701	3	for	for	ADP
ftr-319	701	4	example	example	NOUN
ftr-319	701	5	,	,	PUNCT
ftr-319	701	6	has	have	AUX
ftr-319	701	7	defined	define	VERB
ftr-319	701	8	“	"	PUNCT
ftr-319	701	9	doing	do	VERB
ftr-319	701	10	business	business	NOUN
ftr-319	701	11	”	"	PUNCT
ftr-319	701	12	in	in	ADP
ftr-319	701	13	the	the	DET
ftr-319	701	14	state	state	NOUN
ftr-319	701	15	to	to	PART
ftr-319	701	16	include	include	VERB
ftr-319	701	17	“	"	PUNCT
ftr-319	701	18	[	[	X
ftr-319	701	19	d]eriving	d]erive	VERB
ftr-319	701	20	income	income	NOUN
ftr-319	701	21	from	from	ADP
ftr-319	701	22	or	or	CCONJ
ftr-319	701	23	attributable	attributable	ADJ
ftr-319	701	24	to	to	ADP
ftr-319	701	25	sources	source	NOUN
ftr-319	701	26	within	within	ADP
ftr-319	701	27	this	this	DET
ftr-319	701	28	state	state	NOUN
ftr-319	701	29	”	"	PUNCT
ftr-319	701	30	and	and	CCONJ
ftr-319	701	31	“	"	PUNCT
ftr-319	701	32	[	[	X
ftr-319	701	33	d]irecting	d]irecting	ADJ
ftr-319	701	34	activities	activity	NOUN
ftr-319	701	35	at	at	ADP
ftr-319	701	36	kentucky	kentucky	PROPN
ftr-319	701	37	customers	customer	NOUN
ftr-319	701	38	for	for	ADP
ftr-319	701	39	the	the	DET
ftr-319	701	40	purpose	purpose	NOUN
ftr-319	701	41	of	of	ADP
ftr-319	701	42	selling	sell	VERB
ftr-319	701	43	them	they	PRON
ftr-319	701	44	goods	good	NOUN
ftr-319	701	45	or	or	CCONJ
ftr-319	701	46	services	service	NOUN
ftr-319	701	47	.	.	PUNCT
ftr-319	701	48	”146	”146	PUNCT
ftr-319	702	1	this	this	DET
ftr-319	702	2	formulation	formulation	NOUN
ftr-319	702	3	contains	contain	VERB
ftr-319	702	4	both	both	DET
ftr-319	702	5	source	source	NOUN
ftr-319	702	6	principles	principle	NOUN
ftr-319	702	7	(	(	PUNCT
ftr-319	702	8	deriving	derive	VERB
ftr-319	702	9	income	income	NOUN
ftr-319	702	10	from	from	ADP
ftr-319	702	11	sources	source	NOUN
ftr-319	702	12	in	in	ADP
ftr-319	702	13	the	the	DET
ftr-319	702	14	state	state	NOUN
ftr-319	702	15	)	)	PUNCT
ftr-319	702	16	and	and	CCONJ
ftr-319	702	17	activity	activity	NOUN
ftr-319	702	18	principles	principle	NOUN
ftr-319	702	19	(	(	PUNCT
ftr-319	702	20	directing	direct	VERB
ftr-319	702	21	activities	activity	NOUN
ftr-319	702	22	at	at	ADP
ftr-319	702	23	in	in	ADP
ftr-319	702	24	-	-	PUNCT
ftr-319	702	25	state	state	NOUN
ftr-319	702	26	customers	customer	NOUN
ftr-319	702	27	)	)	PUNCT
ftr-319	702	28	.	.	PUNCT
ftr-319	703	1	this	this	PRON
ftr-319	703	2	is	be	AUX
ftr-319	703	3	similar	similar	ADJ
ftr-319	703	4	to	to	ADP
ftr-319	703	5	the	the	DET
ftr-319	703	6	approach	approach	NOUN
ftr-319	703	7	adopted	adopt	VERB
ftr-319	703	8	in	in	ADP
ftr-319	703	9	minnesota	minnesota	PROPN
ftr-319	703	10	.	.	PUNCT
ftr-319	704	1	minnesota	minnesota	PROPN
ftr-319	704	2	statutes	statutes	PROPN
ftr-319	704	3	section	section	VERB
ftr-319	704	4	290.015	290.015	NUM
ftr-319	704	5	,	,	PUNCT
ftr-319	704	6	subdivision	subdivision	NOUN
ftr-319	704	7	1(b	1(b	NUM
ftr-319	704	8	)	)	PUNCT
ftr-319	704	9	provides	provide	VERB
ftr-319	704	10	that	that	SCONJ
ftr-319	704	11	a	a	DET
ftr-319	704	12	business	business	NOUN
ftr-319	704	13	is	be	AUX
ftr-319	704	14	subject	subject	ADJ
ftr-319	704	15	to	to	ADP
ftr-319	704	16	the	the	DET
ftr-319	704	17	state	state	NOUN
ftr-319	704	18	’s	’s	PART
ftr-319	704	19	income	income	NOUN
ftr-319	704	20	tax	tax	NOUN
ftr-319	704	21	“	"	PUNCT
ftr-319	704	22	if	if	SCONJ
ftr-319	704	23	the	the	DET
ftr-319	704	24	trade	trade	NOUN
ftr-319	704	25	or	or	CCONJ
ftr-319	704	26	business	business	NOUN
ftr-319	704	27	obtains	obtain	VERB
ftr-319	704	28	or	or	CCONJ
ftr-319	704	29	regularly	regularly	ADV
ftr-319	704	30	solicits	solicit	VERB
ftr-319	704	31	business	business	NOUN
ftr-319	704	32	from	from	ADP
ftr-319	704	33	within	within	ADP
ftr-319	704	34	this	this	DET
ftr-319	704	35	state	state	NOUN
ftr-319	704	36	,	,	PUNCT
ftr-319	704	37	without	without	ADP
ftr-319	704	38	regard	regard	NOUN
ftr-319	704	39	to	to	ADP
ftr-319	704	40	physical	physical	ADJ
ftr-319	704	41	presence	presence	NOUN
ftr-319	704	42	in	in	ADP
ftr-319	704	43	this	this	DET
ftr-319	704	44	state	state	NOUN
ftr-319	704	45	.	.	PUNCT
ftr-319	704	46	”	"	PUNCT
ftr-319	705	1	this	this	DET
ftr-319	705	2	formulation	formulation	NOUN
ftr-319	705	3	contains	contain	VERB
ftr-319	705	4	the	the	DET
ftr-319	705	5	same	same	ADJ
ftr-319	705	6	two	two	NUM
ftr-319	705	7	elements	element	NOUN
ftr-319	705	8	,	,	PUNCT
ftr-319	705	9	imposing	impose	VERB
ftr-319	705	10	tax	tax	NOUN
ftr-319	705	11	on	on	ADP
ftr-319	705	12	those	those	PRON
ftr-319	705	13	who	who	PRON
ftr-319	705	14	(	(	PUNCT
ftr-319	705	15	1	1	X
ftr-319	705	16	)	)	PUNCT
ftr-319	705	17	obtain	obtain	VERB
ftr-319	705	18	business	business	NOUN
ftr-319	705	19	from	from	ADP
ftr-319	705	20	the	the	DET
ftr-319	705	21	state	state	NOUN
ftr-319	705	22	(	(	PUNCT
ftr-319	705	23	a	a	DET
ftr-319	705	24	source	source	NOUN
ftr-319	705	25	concept	concept	NOUN
ftr-319	705	26	)	)	PUNCT
ftr-319	705	27	or	or	CCONJ
ftr-319	705	28	(	(	PUNCT
ftr-319	705	29	2	2	X
ftr-319	705	30	)	)	PUNCT
ftr-319	705	31	regularly	regularly	ADV
ftr-319	705	32	solicit	solicit	VERB
ftr-319	705	33	business	business	NOUN
ftr-319	705	34	from	from	ADP
ftr-319	705	35	the	the	DET
ftr-319	705	36	state	state	NOUN
ftr-319	705	37	(	(	PUNCT
ftr-319	705	38	an	an	DET
ftr-319	705	39	activity	activity	NOUN
ftr-319	705	40	concept	concept	NOUN
ftr-319	705	41	)	)	PUNCT
ftr-319	705	42	.	.	PUNCT
ftr-319	706	1	many	many	ADJ
ftr-319	706	2	state	state	NOUN
ftr-319	706	3	statutes	statute	NOUN
ftr-319	706	4	adopt	adopt	VERB
ftr-319	706	5	the	the	DET
ftr-319	706	6	same	same	ADJ
ftr-319	706	7	approach,147	approach,147	NOUN
ftr-319	706	8	while	while	SCONJ
ftr-319	706	9	some	some	PRON
ftr-319	706	10	rely	rely	VERB
ftr-319	706	11	solely	solely	ADV
ftr-319	706	12	on	on	ADP
ftr-319	706	13	source	source	NOUN
ftr-319	706	14	concepts.148	concepts.148	NOUN
ftr-319	706	15	regardless	regardless	ADV
ftr-319	706	16	of	of	ADP
ftr-319	706	17	the	the	DET
ftr-319	706	18	approach	approach	NOUN
ftr-319	706	19	,	,	PUNCT
ftr-319	706	20	however	however	ADV
ftr-319	706	21	,	,	PUNCT
ftr-319	706	22	these	these	DET
ftr-319	706	23	states	state	NOUN
ftr-319	706	24	’	'	PUNCT
ftr-319	706	25	standards	standard	NOUN
ftr-319	706	26	accept	accept	VERB
ftr-319	706	27	that	that	SCONJ
ftr-319	706	28	the	the	DET
ftr-319	706	29	simple	simple	ADJ
ftr-319	706	30	derivation	derivation	NOUN
ftr-319	706	31	of	of	ADP
ftr-319	706	32	revenue	revenue	NOUN
ftr-319	706	33	from	from	ADP
ftr-319	706	34	a	a	DET
ftr-319	706	35	state	state	NOUN
ftr-319	706	36	is	be	AUX
ftr-319	706	37	sufficient	sufficient	ADJ
ftr-319	706	38	for	for	ADP
ftr-319	706	39	the	the	DET
ftr-319	706	40	imposition	imposition	NOUN
ftr-319	706	41	of	of	ADP
ftr-319	706	42	the	the	DET
ftr-319	706	43	states	state	NOUN
ftr-319	706	44	’	'	PUNCT
ftr-319	706	45	business	business	NOUN
ftr-319	706	46	activity	activity	NOUN
ftr-319	706	47	taxes	taxis	NOUN
ftr-319	706	48	without	without	ADP
ftr-319	706	49	an	an	DET
ftr-319	706	50	inquiry	inquiry	NOUN
ftr-319	706	51	into	into	ADP
ftr-319	706	52	the	the	DET
ftr-319	706	53	level	level	NOUN
ftr-319	706	54	of	of	ADP
ftr-319	706	55	that	that	DET
ftr-319	706	56	revenue	revenue	NOUN
ftr-319	706	57	or	or	CCONJ
ftr-319	706	58	the	the	DET
ftr-319	706	59	level	level	NOUN
ftr-319	706	60	of	of	ADP
ftr-319	706	61	the	the	DET
ftr-319	706	62	economic	economic	ADJ
ftr-319	706	63	contacts	contact	NOUN
ftr-319	706	64	that	that	PRON
ftr-319	706	65	created	create	VERB
ftr-319	706	66	those	those	PRON
ftr-319	706	67	returns.149	returns.149	SCONJ
ftr-319	706	68	the	the	DET
ftr-319	706	69	foregoing	forego	VERB
ftr-319	706	70	qualitative	qualitative	ADJ
ftr-319	706	71	economic	economic	ADJ
ftr-319	706	72	nexus	nexus	NOUN
ftr-319	706	73	formulations	formulation	NOUN
ftr-319	706	74	provide	provide	VERB
ftr-319	706	75	three	three	NUM
ftr-319	706	76	principal	principal	ADJ
ftr-319	706	77	lessons	lesson	NOUN
ftr-319	706	78	.	.	PUNCT
ftr-319	707	1	first	first	ADV
ftr-319	707	2	,	,	PUNCT
ftr-319	707	3	even	even	ADV
ftr-319	707	4	among	among	ADP
ftr-319	707	5	states	state	NOUN
ftr-319	707	6	that	that	PRON
ftr-319	707	7	have	have	AUX
ftr-319	707	8	adopted	adopt	VERB
ftr-319	707	9	such	such	ADJ
ftr-319	707	10	standards	standard	NOUN
ftr-319	707	11	,	,	PUNCT
ftr-319	707	12	there	there	PRON
ftr-319	707	13	is	be	VERB
ftr-319	707	14	significant	significant	ADJ
ftr-319	707	15	variation	variation	NOUN
ftr-319	707	16	in	in	ADP
ftr-319	707	17	how	how	SCONJ
ftr-319	707	18	they	they	PRON
ftr-319	707	19	are	be	AUX
ftr-319	707	20	structured	structure	VERB
ftr-319	707	21	.	.	PUNCT
ftr-319	708	1	second	second	ADJ
ftr-319	708	2	,	,	PUNCT
ftr-319	708	3	only	only	ADV
ftr-319	708	4	formulations	formulation	NOUN
ftr-319	708	5	like	like	ADP
ftr-319	708	6	those	those	PRON
ftr-319	708	7	adopted	adopt	VERB
ftr-319	708	8	in	in	ADP
ftr-319	708	9	connecticut	connecticut	PROPN
ftr-319	708	10	and	and	CCONJ
ftr-319	708	11	new	new	PROPN
ftr-319	708	12	hampshire	hampshire	PROPN
ftr-319	708	13	(	(	PUNCT
ftr-319	708	14	http://www.ct.gov/drs/lib/drs/publications/pubsip/2010/ip2010-29.1.pdf	http://www.ct.gov/drs/lib/drs/publications/pubsip/2010/ip2010-29.1.pdf	PROPN
ftr-319	708	15	)	)	PUNCT
ftr-319	709	1	[	[	X
ftr-319	709	2	herein	herein	NOUN
ftr-319	709	3	after	after	ADP
ftr-319	709	4	connecticut	connecticut	NOUN
ftr-319	709	5	,	,	PUNCT
ftr-319	709	6	q&a	q&a	PROPN
ftr-319	709	7	]	]	PUNCT
ftr-319	709	8	.	.	PUNCT
ftr-319	710	1	although	although	SCONJ
ftr-319	710	2	this	this	DET
ftr-319	710	3	standard	standard	NOUN
ftr-319	710	4	appears	appear	VERB
ftr-319	710	5	to	to	PART
ftr-319	710	6	set	set	VERB
ftr-319	710	7	up	up	ADP
ftr-319	710	8	a	a	DET
ftr-319	710	9	purely	purely	ADV
ftr-319	710	10	quantitative	quantitative	ADJ
ftr-319	710	11	standard	standard	NOUN
ftr-319	710	12	,	,	PUNCT
ftr-319	710	13	the	the	DET
ftr-319	710	14	publication	publication	NOUN
ftr-319	710	15	notes	note	VERB
ftr-319	710	16	that	that	SCONJ
ftr-319	710	17	taxpayers	taxpayer	NOUN
ftr-319	710	18	not	not	PART
ftr-319	710	19	meeting	meet	VERB
ftr-319	710	20	this	this	DET
ftr-319	710	21	threshold	threshold	NOUN
ftr-319	710	22	can	can	AUX
ftr-319	710	23	still	still	ADV
ftr-319	710	24	be	be	AUX
ftr-319	710	25	assessed	assess	VERB
ftr-319	710	26	tax	tax	NOUN
ftr-319	710	27	under	under	ADP
ftr-319	710	28	other	other	ADJ
ftr-319	710	29	nexus	nexus	NOUN
ftr-319	710	30	standards	standard	NOUN
ftr-319	710	31	.	.	PUNCT
ftr-319	711	1	i	i	PRON
ftr-319	711	2	d.	d.	PROPN
ftr-319	711	3	146	146	NUM
ftr-319	711	4	.	.	PUNCT
ftr-319	712	1	ky	ky	AUX
ftr-319	712	2	.	.	PROPN
ftr-319	712	3	rev	rev	PROPN
ftr-319	712	4	.	.	PROPN
ftr-319	712	5	stat	stat	PROPN
ftr-319	712	6	.	.	PUNCT
ftr-319	713	1	ann	ann	PROPN
ftr-319	713	2	.	.	PUNCT
ftr-319	714	1	§	§	PROPN
ftr-319	714	2	141.010(25)(f)-(g	141.010(25)(f)-(g	PROPN
ftr-319	714	3	)	)	PUNCT
ftr-319	714	4	(	(	PUNCT
ftr-319	714	5	west	west	NOUN
ftr-319	714	6	2012	2012	NUM
ftr-319	714	7	)	)	PUNCT
ftr-319	714	8	.	.	PUNCT
ftr-319	715	1	of	of	ADP
ftr-319	715	2	course	course	NOUN
ftr-319	715	3	,	,	PUNCT
ftr-319	715	4	this	this	DET
ftr-319	715	5	statute	statute	NOUN
ftr-319	715	6	respects	respect	VERB
ftr-319	715	7	p.l	p.l	PROPN
ftr-319	715	8	.	.	PROPN
ftr-319	715	9	86	86	NUM
ftr-319	715	10	-	-	SYM
ftr-319	715	11	272	272	NUM
ftr-319	715	12	,	,	PUNCT
ftr-319	715	13	providing	provide	VERB
ftr-319	715	14	that	that	SCONJ
ftr-319	715	15	“	"	PUNCT
ftr-319	715	16	[	[	X
ftr-319	715	17	n]othing	n]othe	VERB
ftr-319	715	18	in	in	ADP
ftr-319	715	19	this	this	DET
ftr-319	715	20	subsection	subsection	NOUN
ftr-319	715	21	shall	shall	AUX
ftr-319	715	22	be	be	AUX
ftr-319	715	23	interpreted	interpret	VERB
ftr-319	715	24	in	in	ADP
ftr-319	715	25	a	a	DET
ftr-319	715	26	manner	manner	NOUN
ftr-319	715	27	that	that	PRON
ftr-319	715	28	goes	go	VERB
ftr-319	715	29	beyond	beyond	ADP
ftr-319	715	30	the	the	DET
ftr-319	715	31	limitations	limitation	NOUN
ftr-319	715	32	imposed	impose	VERB
ftr-319	715	33	and	and	CCONJ
ftr-319	715	34	protections	protection	NOUN
ftr-319	715	35	provided	provide	VERB
ftr-319	715	36	by	by	ADP
ftr-319	715	37	the	the	DET
ftr-319	715	38	united	united	PROPN
ftr-319	715	39	states	states	PROPN
ftr-319	715	40	constitution	constitution	NOUN
ftr-319	715	41	or	or	CCONJ
ftr-319	715	42	pub	pub	NOUN
ftr-319	715	43	.	.	PUNCT
ftr-319	716	1	l.	l.	PROPN
ftr-319	716	2	no	no	INTJ
ftr-319	716	3	.	.	PROPN
ftr-319	717	1	86	86	NUM
ftr-319	717	2	-	-	SYM
ftr-319	717	3	272	272	NUM
ftr-319	717	4	.	.	PUNCT
ftr-319	717	5	”	"	PUNCT
ftr-319	718	1	i	i	PRON
ftr-319	718	2	d.	d.	PROPN
ftr-319	718	3	§	§	PROPN
ftr-319	718	4	141.010(25	141.010(25	NUM
ftr-319	718	5	)	)	PUNCT
ftr-319	718	6	.	.	PUNCT
ftr-319	719	1	147	147	NUM
ftr-319	719	2	.	.	PUNCT
ftr-319	720	1	see	see	VERB
ftr-319	720	2	,	,	PUNCT
ftr-319	720	3	e.g.	e.g.	ADV
ftr-319	720	4	,	,	PUNCT
ftr-319	720	5	ala	ala	PROPN
ftr-319	720	6	.	.	PUNCT
ftr-319	720	7	code	code	PROPN
ftr-319	721	1	§	§	PROPN
ftr-319	721	2	40	40	NUM
ftr-319	721	3	-	-	SYM
ftr-319	721	4	18	18	NUM
ftr-319	721	5	-	-	PUNCT
ftr-319	721	6	2(a)(3	2(a)(3	NUM
ftr-319	721	7	)	)	PUNCT
ftr-319	721	8	(	(	PUNCT
ftr-319	721	9	2012	2012	NUM
ftr-319	721	10	)	)	PUNCT
ftr-319	721	11	;	;	PUNCT
ftr-319	721	12	ariz	ariz	PROPN
ftr-319	721	13	.	.	PUNCT
ftr-319	722	1	rev	rev	PROPN
ftr-319	722	2	.	.	PROPN
ftr-319	722	3	stat	stat	PROPN
ftr-319	722	4	.	.	PUNCT
ftr-319	723	1	ann	ann	PROPN
ftr-319	723	2	.	.	PUNCT
ftr-319	724	1	§	§	PROPN
ftr-319	724	2	43	43	NUM
ftr-319	724	3	-	-	PUNCT
ftr-319	724	4	102(a)(5	102(a)(5	NUM
ftr-319	724	5	)	)	PUNCT
ftr-319	724	6	(	(	PUNCT
ftr-319	724	7	2012	2012	NUM
ftr-319	724	8	)	)	PUNCT
ftr-319	724	9	;	;	PUNCT
ftr-319	724	10	ga	ga	PROPN
ftr-319	724	11	.	.	PROPN
ftr-319	724	12	code	code	PROPN
ftr-319	724	13	ann	ann	PROPN
ftr-319	724	14	.	.	PUNCT
ftr-319	725	1	§	§	PROPN
ftr-319	725	2	48	48	NUM
ftr-319	725	3	-	-	SYM
ftr-319	725	4	7	7	NUM
ftr-319	725	5	-	-	PUNCT
ftr-319	725	6	31(a	31(a	NUM
ftr-319	725	7	)	)	PUNCT
ftr-319	725	8	(	(	PUNCT
ftr-319	725	9	2012	2012	NUM
ftr-319	725	10	)	)	PUNCT
ftr-319	725	11	;	;	PUNCT
ftr-319	725	12	iowa	iowa	PROPN
ftr-319	725	13	code	code	PROPN
ftr-319	725	14	§	§	PROPN
ftr-319	725	15	422.33(1	422.33(1	NUM
ftr-319	725	16	)	)	PUNCT
ftr-319	725	17	(	(	PUNCT
ftr-319	725	18	2012	2012	NUM
ftr-319	725	19	)	)	PUNCT
ftr-319	725	20	;	;	PUNCT
ftr-319	726	1	kan	kan	PROPN
ftr-319	726	2	.	.	PROPN
ftr-319	726	3	stat	stat	PROPN
ftr-319	726	4	.	.	PUNCT
ftr-319	727	1	ann	ann	PROPN
ftr-319	727	2	.	.	PUNCT
ftr-319	728	1	§	§	PROPN
ftr-319	728	2	79	79	NUM
ftr-319	728	3	-	-	SYM
ftr-319	728	4	32	32	NUM
ftr-319	728	5	,	,	PUNCT
ftr-319	728	6	110(c	110(c	PROPN
ftr-319	728	7	)	)	PUNCT
ftr-319	728	8	(	(	PUNCT
ftr-319	728	9	2012	2012	NUM
ftr-319	728	10	)	)	PUNCT
ftr-319	728	11	;	;	PUNCT
ftr-319	728	12	n.j	n.j	PROPN
ftr-319	728	13	.	.	PROPN
ftr-319	728	14	admin	admin	PROPN
ftr-319	728	15	.	.	PUNCT
ftr-319	728	16	code	code	PROPN
ftr-319	728	17	§	§	PROPN
ftr-319	728	18	18:7	18:7	PROPN
ftr-319	728	19	-	-	SYM
ftr-319	728	20	1.6(a)(2	1.6(a)(2	NUM
ftr-319	728	21	)	)	PUNCT
ftr-319	728	22	(	(	PUNCT
ftr-319	728	23	2012	2012	NUM
ftr-319	728	24	)	)	PUNCT
ftr-319	728	25	;	;	PUNCT
ftr-319	728	26	n.m	n.m	PROPN
ftr-319	728	27	.	.	PROPN
ftr-319	728	28	stat	stat	PROPN
ftr-319	728	29	.	.	PUNCT
ftr-319	729	1	ann	ann	PROPN
ftr-319	729	2	.	.	PUNCT
ftr-319	730	1	§	§	PROPN
ftr-319	730	2	7	7	NUM
ftr-319	730	3	-	-	NUM
ftr-319	730	4	2a-3(a	2a-3(a	NUM
ftr-319	730	5	)	)	PUNCT
ftr-319	730	6	(	(	PUNCT
ftr-319	730	7	2012	2012	NUM
ftr-319	730	8	)	)	PUNCT
ftr-319	730	9	;	;	PUNCT
ftr-319	730	10	s.c	s.c	PROPN
ftr-319	730	11	.	.	PROPN
ftr-319	730	12	code	code	PROPN
ftr-319	730	13	ann	ann	PROPN
ftr-319	730	14	.	.	PUNCT
ftr-319	731	1	§	§	PROPN
ftr-319	731	2	12	12	NUM
ftr-319	731	3	-	-	SYM
ftr-319	731	4	6	6	NUM
ftr-319	731	5	-	-	PUNCT
ftr-319	731	6	530	530	NUM
ftr-319	731	7	(	(	PUNCT
ftr-319	731	8	2012	2012	NUM
ftr-319	731	9	)	)	PUNCT
ftr-319	731	10	.	.	PUNCT
ftr-319	732	1	148	148	NUM
ftr-319	732	2	.	.	PUNCT
ftr-319	733	1	see	see	VERB
ftr-319	733	2	,	,	PUNCT
ftr-319	733	3	e.g.	e.g.	ADV
ftr-319	733	4	,	,	PUNCT
ftr-319	733	5	ind	ind	PROPN
ftr-319	733	6	.	.	PUNCT
ftr-319	734	1	code	code	PROPN
ftr-319	734	2	§	§	PROPN
ftr-319	734	3	6	6	NUM
ftr-319	734	4	-	-	SYM
ftr-319	734	5	3	3	NUM
ftr-319	734	6	-	-	PUNCT
ftr-319	734	7	2	2	NUM
ftr-319	734	8	-	-	NUM
ftr-319	734	9	2(a)(5	2(a)(5	NUM
ftr-319	734	10	)	)	PUNCT
ftr-319	734	11	(	(	PUNCT
ftr-319	734	12	2012	2012	NUM
ftr-319	734	13	)	)	PUNCT
ftr-319	735	1	;	;	PUNCT
ftr-319	735	2	la	la	PROPN
ftr-319	735	3	.	.	PROPN
ftr-319	735	4	rev	rev	PROPN
ftr-319	735	5	.	.	PROPN
ftr-319	735	6	stat	stat	PROPN
ftr-319	735	7	.	.	PUNCT
ftr-319	736	1	ann	ann	PROPN
ftr-319	736	2	.	.	PUNCT
ftr-319	737	1	§	§	PROPN
ftr-319	737	2	47:31(3	47:31(3	PROPN
ftr-319	737	3	)	)	PUNCT
ftr-319	737	4	(	(	PUNCT
ftr-319	737	5	2012	2012	NUM
ftr-319	737	6	)	)	PUNCT
ftr-319	737	7	;	;	PUNCT
ftr-319	737	8	me	i	PRON
ftr-319	737	9	.	.	PUNCT
ftr-319	738	1	rev	rev	PROPN
ftr-319	738	2	.	.	PROPN
ftr-319	738	3	stat	stat	PROPN
ftr-319	738	4	.	.	PUNCT
ftr-319	739	1	tit	tit	NOUN
ftr-319	739	2	.	.	PUNCT
ftr-319	740	1	36	36	NUM
ftr-319	740	2	§	§	PROPN
ftr-319	740	3	5102(6	5102(6	NUM
ftr-319	740	4	)	)	PUNCT
ftr-319	740	5	,	,	PUNCT
ftr-319	740	6	(	(	PUNCT
ftr-319	740	7	10	10	NUM
ftr-319	740	8	)	)	PUNCT
ftr-319	740	9	(	(	PUNCT
ftr-319	740	10	2012	2012	NUM
ftr-319	740	11	)	)	PUNCT
ftr-319	740	12	;	;	PUNCT
ftr-319	740	13	or	or	CCONJ
ftr-319	740	14	.	.	PUNCT
ftr-319	741	1	admin	admin	PROPN
ftr-319	741	2	.	.	PUNCT
ftr-319	742	1	r.	r.	PROPN
ftr-319	742	2	§	§	PROPN
ftr-319	742	3	150	150	NUM
ftr-319	742	4	-	-	SYM
ftr-319	742	5	318.020(2)(1	318.020(2)(1	NUM
ftr-319	742	6	)	)	PUNCT
ftr-319	742	7	(	(	PUNCT
ftr-319	742	8	2012	2012	NUM
ftr-319	742	9	)	)	PUNCT
ftr-319	742	10	;	;	PUNCT
ftr-319	742	11	utah	utah	PROPN
ftr-319	742	12	code	code	PROPN
ftr-319	742	13	ann	ann	PROPN
ftr-319	742	14	.	.	PUNCT
ftr-319	743	1	§	§	PROPN
ftr-319	743	2	59	59	NUM
ftr-319	743	3	-	-	SYM
ftr-319	743	4	7	7	NUM
ftr-319	743	5	-	-	NUM
ftr-319	743	6	201(1	201(1	NUM
ftr-319	743	7	)	)	PUNCT
ftr-319	743	8	(	(	PUNCT
ftr-319	743	9	west	west	NOUN
ftr-319	743	10	2012	2012	NUM
ftr-319	743	11	)	)	PUNCT
ftr-319	743	12	;	;	PUNCT
ftr-319	743	13	va	va	PROPN
ftr-319	743	14	.	.	PROPN
ftr-319	743	15	code	code	PROPN
ftr-319	743	16	ann	ann	PROPN
ftr-319	743	17	.	.	PUNCT
ftr-319	744	1	§	§	PROPN
ftr-319	744	2	58.1	58.1	NUM
ftr-319	744	3	-	-	SYM
ftr-319	744	4	400	400	NUM
ftr-319	744	5	(	(	PUNCT
ftr-319	744	6	2012	2012	NUM
ftr-319	744	7	)	)	PUNCT
ftr-319	744	8	.	.	PUNCT
ftr-319	745	1	149	149	NUM
ftr-319	745	2	.	.	PUNCT
ftr-319	746	1	a	a	DET
ftr-319	746	2	lack	lack	NOUN
ftr-319	746	3	of	of	ADP
ftr-319	746	4	case	case	NOUN
ftr-319	746	5	law	law	NOUN
ftr-319	746	6	analyzing	analyze	VERB
ftr-319	746	7	the	the	DET
ftr-319	746	8	boundaries	boundary	NOUN
ftr-319	746	9	of	of	ADP
ftr-319	746	10	these	these	DET
ftr-319	746	11	standards	standard	NOUN
ftr-319	746	12	suggests	suggest	VERB
ftr-319	746	13	that	that	SCONJ
ftr-319	746	14	states	state	NOUN
ftr-319	746	15	have	have	AUX
ftr-319	746	16	not	not	PART
ftr-319	746	17	yet	yet	ADV
ftr-319	746	18	attempted	attempt	VERB
ftr-319	746	19	to	to	PART
ftr-319	746	20	exercise	exercise	VERB
ftr-319	746	21	their	their	PRON
ftr-319	746	22	taxing	tax	VERB
ftr-319	746	23	powers	power	NOUN
ftr-319	746	24	to	to	ADP
ftr-319	746	25	the	the	DET
ftr-319	746	26	full	full	ADJ
ftr-319	746	27	extent	extent	NOUN
ftr-319	746	28	allowed	allow	VERB
ftr-319	746	29	by	by	ADP
ftr-319	746	30	their	their	PRON
ftr-319	746	31	statutes	statute	NOUN
ftr-319	746	32	.	.	PUNCT
ftr-319	747	1	184	184	NUM
ftr-319	747	2	florida	florida	PROPN
ftr-319	747	3	tax	tax	NOUN
ftr-319	747	4	review	review	NOUN
ftr-319	747	5	[	[	X
ftr-319	747	6	vol	vol	NOUN
ftr-319	747	7	.	.	PUNCT
ftr-319	748	1	13:4	13:4	NUM
ftr-319	748	2	attempt	attempt	NOUN
ftr-319	748	3	to	to	PART
ftr-319	748	4	provide	provide	VERB
ftr-319	748	5	meaningful	meaningful	ADJ
ftr-319	748	6	guidance	guidance	NOUN
ftr-319	748	7	on	on	ADP
ftr-319	748	8	what	what	DET
ftr-319	748	9	actions	action	NOUN
ftr-319	748	10	constitute	constitute	VERB
ftr-319	748	11	an	an	DET
ftr-319	748	12	economic	economic	ADJ
ftr-319	748	13	nexus	nexus	NOUN
ftr-319	748	14	.	.	PUNCT
ftr-319	749	1	third	third	ADV
ftr-319	749	2	,	,	PUNCT
ftr-319	749	3	many	many	ADJ
ftr-319	749	4	of	of	ADP
ftr-319	749	5	those	those	DET
ftr-319	749	6	formulations	formulation	NOUN
ftr-319	749	7	allow	allow	VERB
ftr-319	749	8	the	the	DET
ftr-319	749	9	imposition	imposition	NOUN
ftr-319	749	10	of	of	ADP
ftr-319	749	11	tax	tax	NOUN
ftr-319	749	12	based	base	VERB
ftr-319	749	13	simply	simply	ADV
ftr-319	749	14	on	on	ADP
ftr-319	749	15	source	source	NOUN
ftr-319	749	16	principles	principle	NOUN
ftr-319	749	17	.	.	PUNCT
ftr-319	750	1	2	2	X
ftr-319	750	2	.	.	X
ftr-319	750	3	quantitative	quantitative	ADJ
ftr-319	750	4	tests	test	NOUN
ftr-319	750	5	for	for	ADP
ftr-319	750	6	economic	economic	ADJ
ftr-319	750	7	nexus	nexus	NOUN
ftr-319	750	8	many	many	ADJ
ftr-319	750	9	states	state	NOUN
ftr-319	750	10	have	have	AUX
ftr-319	750	11	eschewed	eschew	VERB
ftr-319	750	12	qualitative	qualitative	ADJ
ftr-319	750	13	economic	economic	ADJ
ftr-319	750	14	nexus	nexus	NOUN
ftr-319	750	15	standards	standard	NOUN
ftr-319	750	16	in	in	ADP
ftr-319	750	17	favor	favor	NOUN
ftr-319	750	18	of	of	ADP
ftr-319	750	19	purely	purely	ADV
ftr-319	750	20	quantitative	quantitative	ADJ
ftr-319	750	21	rules	rule	NOUN
ftr-319	750	22	.	.	PUNCT
ftr-319	751	1	those	those	DET
ftr-319	751	2	rules	rule	NOUN
ftr-319	751	3	are	be	AUX
ftr-319	751	4	generally	generally	ADV
ftr-319	751	5	based	base	VERB
ftr-319	751	6	upon	upon	SCONJ
ftr-319	751	7	a	a	DET
ftr-319	751	8	2002	2002	NUM
ftr-319	751	9	model	model	NOUN
ftr-319	751	10	statute	statute	NOUN
ftr-319	751	11	promulgated	promulgate	VERB
ftr-319	751	12	by	by	ADP
ftr-319	751	13	the	the	DET
ftr-319	751	14	multistate	multistate	NOUN
ftr-319	751	15	tax	tax	NOUN
ftr-319	751	16	commission.150	commission.150	NOUN
ftr-319	751	17	under	under	ADP
ftr-319	751	18	that	that	DET
ftr-319	751	19	model	model	NOUN
ftr-319	751	20	legislation	legislation	NOUN
ftr-319	751	21	,	,	PUNCT
ftr-319	751	22	a	a	DET
ftr-319	751	23	taxpayer	taxpayer	NOUN
ftr-319	751	24	has	have	VERB
ftr-319	751	25	a	a	DET
ftr-319	751	26	sufficient	sufficient	ADJ
ftr-319	751	27	nexus	nexus	NOUN
ftr-319	751	28	with	with	ADP
ftr-319	751	29	a	a	DET
ftr-319	751	30	state	state	NOUN
ftr-319	751	31	if	if	SCONJ
ftr-319	751	32	it	it	PRON
ftr-319	751	33	has	have	VERB
ftr-319	751	34	more	more	ADJ
ftr-319	751	35	than	than	ADP
ftr-319	751	36	(	(	PUNCT
ftr-319	751	37	1	1	NUM
ftr-319	751	38	)	)	PUNCT
ftr-319	751	39	$	$	SYM
ftr-319	751	40	50,000	50,000	NUM
ftr-319	751	41	of	of	ADP
ftr-319	751	42	property	property	NOUN
ftr-319	751	43	;	;	PUNCT
ftr-319	751	44	(	(	PUNCT
ftr-319	751	45	2	2	X
ftr-319	751	46	)	)	PUNCT
ftr-319	751	47	$	$	SYM
ftr-319	751	48	50,000	50,000	NUM
ftr-319	751	49	of	of	ADP
ftr-319	751	50	payroll	payroll	NOUN
ftr-319	751	51	;	;	PUNCT
ftr-319	751	52	(	(	PUNCT
ftr-319	751	53	3	3	X
ftr-319	751	54	)	)	PUNCT
ftr-319	751	55	$	$	SYM
ftr-319	751	56	500,000	500,000	NUM
ftr-319	751	57	of	of	ADP
ftr-319	751	58	sales	sale	NOUN
ftr-319	751	59	;	;	PUNCT
ftr-319	751	60	or	or	CCONJ
ftr-319	751	61	(	(	PUNCT
ftr-319	751	62	4	4	NUM
ftr-319	751	63	)	)	PUNCT
ftr-319	751	64	25	25	NUM
ftr-319	751	65	%	%	NOUN
ftr-319	751	66	of	of	ADP
ftr-319	751	67	its	its	PRON
ftr-319	751	68	total	total	ADJ
ftr-319	751	69	property	property	NOUN
ftr-319	751	70	,	,	PUNCT
ftr-319	751	71	payroll	payroll	NOUN
ftr-319	751	72	,	,	PUNCT
ftr-319	751	73	or	or	CCONJ
ftr-319	751	74	sales	sale	NOUN
ftr-319	751	75	in	in	ADP
ftr-319	751	76	the	the	DET
ftr-319	751	77	state.151	state.151	NOUN
ftr-319	751	78	the	the	DET
ftr-319	751	79	model	model	NOUN
ftr-319	751	80	statute	statute	NOUN
ftr-319	751	81	also	also	ADV
ftr-319	751	82	provides	provide	VERB
ftr-319	751	83	for	for	ADP
ftr-319	751	84	inflation	inflation	NOUN
ftr-319	751	85	adjustments	adjustment	NOUN
ftr-319	751	86	to	to	ADP
ftr-319	751	87	those	those	DET
ftr-319	751	88	threshold	threshold	NOUN
ftr-319	751	89	amounts152	amounts152	PROPN
ftr-319	751	90	and	and	CCONJ
ftr-319	751	91	provides	provide	VERB
ftr-319	751	92	model	model	NOUN
ftr-319	751	93	sourcing	sourcing	NOUN
ftr-319	751	94	rules	rule	NOUN
ftr-319	751	95	for	for	ADP
ftr-319	751	96	determining	determine	VERB
ftr-319	751	97	the	the	DET
ftr-319	751	98	property	property	NOUN
ftr-319	751	99	,	,	PUNCT
ftr-319	751	100	payroll	payroll	NOUN
ftr-319	751	101	,	,	PUNCT
ftr-319	751	102	and	and	CCONJ
ftr-319	751	103	sales	sale	NOUN
ftr-319	751	104	factors.153	factors.153	NOUN
ftr-319	751	105	legislatures	legislature	NOUN
ftr-319	751	106	and	and	CCONJ
ftr-319	751	107	revenue	revenue	NOUN
ftr-319	751	108	authorities	authority	NOUN
ftr-319	751	109	in	in	ADP
ftr-319	751	110	california,154	california,154	PROPN
ftr-319	751	111	colorado,155	colorado,155	PROPN
ftr-319	751	112	michigan,156	michigan,156	PROPN
ftr-319	751	113	ohio,157	ohio,157	NOUN
ftr-319	751	114	oklahoma,158	oklahoma,158	NOUN
ftr-319	751	115	and	and	CCONJ
ftr-319	751	116	washington159	washington159	PROPN
ftr-319	751	117	have	have	AUX
ftr-319	751	118	adopted	adopt	VERB
ftr-319	751	119	this	this	DET
ftr-319	751	120	factor	factor	NOUN
ftr-319	751	121	nexus	nexus	NOUN
ftr-319	751	122	concept	concept	NOUN
ftr-319	751	123	in	in	ADP
ftr-319	751	124	some	some	PRON
ftr-319	751	125	form.160	form.160	VERB
ftr-319	751	126	the	the	DET
ftr-319	751	127	california	california	PROPN
ftr-319	751	128	factor	factor	NOUN
ftr-319	751	129	nexus	nexus	PROPN
ftr-319	751	130	standard	standard	PROPN
ftr-319	751	131	follows	follow	VERB
ftr-319	751	132	the	the	DET
ftr-319	751	133	mtc	mtc	PROPN
ftr-319	751	134	model	model	NOUN
ftr-319	751	135	formulation	formulation	PROPN
ftr-319	751	136	’s	’s	PART
ftr-319	751	137	threshold	threshold	NOUN
ftr-319	751	138	amounts.161	amounts.161	ADP
ftr-319	751	139	like	like	ADP
ftr-319	751	140	the	the	DET
ftr-319	751	141	mtc	mtc	PROPN
ftr-319	751	142	model	model	NOUN
ftr-319	751	143	,	,	PUNCT
ftr-319	751	144	those	those	DET
ftr-319	751	145	amounts	amount	NOUN
ftr-319	751	146	are	be	AUX
ftr-319	751	147	150	150	NUM
ftr-319	751	148	.	.	PUNCT
ftr-319	752	1	multistate	multistate	NOUN
ftr-319	752	2	tax	tax	PROPN
ftr-319	752	3	commission	commission	PROPN
ftr-319	752	4	,	,	PUNCT
ftr-319	752	5	factor	factor	NOUN
ftr-319	752	6	presence	presence	NOUN
ftr-319	752	7	nexus	nexus	NOUN
ftr-319	752	8	standard	standard	NOUN
ftr-319	752	9	for	for	ADP
ftr-319	752	10	business	business	NOUN
ftr-319	752	11	activity	activity	NOUN
ftr-319	752	12	taxes	taxis	NOUN
ftr-319	752	13	(	(	PUNCT
ftr-319	752	14	oct	oct	PROPN
ftr-319	752	15	.	.	PROPN
ftr-319	752	16	17	17	NUM
ftr-319	752	17	,	,	PUNCT
ftr-319	752	18	2002	2002	NUM
ftr-319	752	19	)	)	PUNCT
ftr-319	752	20	,	,	PUNCT
ftr-319	752	21	http://www.mtc.gov/uploadedfiles/	http://www.mtc.gov/uploadedfiles/	PROPN
ftr-319	752	22	multistate_tax_commission	multistate_tax_commission	NOUN
ftr-319	752	23	/	/	SYM
ftr-319	752	24	uniformity	uniformity	NOUN
ftr-319	752	25	/	/	SYM
ftr-319	752	26	uniformity_projects	uniformity_project	NOUN
ftr-319	752	27	/	/	SYM
ftr-319	752	28	a_-_z	a_-_z	NOUN
ftr-319	752	29	/	/	SYM
ftr-319	752	30	factorpresence	factorpresence	NOUN
ftr-319	752	31	nexusstandardbusinessacttaxes.pdf	nexusstandardbusinessacttaxes.pdf	NOUN
ftr-319	753	1	[	[	X
ftr-319	753	2	hereinafter	hereinafter	NOUN
ftr-319	753	3	mtc	mtc	NOUN
ftr-319	753	4	,	,	PUNCT
ftr-319	753	5	factor	factor	NOUN
ftr-319	753	6	]	]	PUNCT
ftr-319	753	7	.	.	PUNCT
ftr-319	754	1	the	the	DET
ftr-319	754	2	mtc	mtc	PROPN
ftr-319	754	3	’s	’s	PART
ftr-319	754	4	factor	factor	NOUN
ftr-319	754	5	nexus	nexus	NOUN
ftr-319	754	6	standard	standard	NOUN
ftr-319	754	7	is	be	AUX
ftr-319	754	8	based	base	VERB
ftr-319	754	9	on	on	ADP
ftr-319	754	10	a	a	DET
ftr-319	754	11	proposal	proposal	NOUN
ftr-319	754	12	by	by	ADP
ftr-319	754	13	economist	economist	NOUN
ftr-319	754	14	charles	charles	PROPN
ftr-319	754	15	mclure	mclure	PROPN
ftr-319	754	16	,	,	PUNCT
ftr-319	754	17	jr	jr	PROPN
ftr-319	754	18	.	.	PROPN
ftr-319	754	19	see	see	PROPN
ftr-319	754	20	mclure	mclure	NOUN
ftr-319	754	21	,	,	PUNCT
ftr-319	754	22	implementing	implement	VERB
ftr-319	754	23	,	,	PUNCT
ftr-319	754	24	supra	supra	PROPN
ftr-319	754	25	note	note	NOUN
ftr-319	754	26	10	10	NUM
ftr-319	754	27	,	,	PUNCT
ftr-319	754	28	at	at	ADP
ftr-319	754	29	1295–97	1295–97	NUM
ftr-319	754	30	.	.	PUNCT
ftr-319	755	1	151	151	NUM
ftr-319	755	2	.	.	PUNCT
ftr-319	756	1	mtc	mtc	NOUN
ftr-319	756	2	,	,	PUNCT
ftr-319	756	3	factor	factor	NOUN
ftr-319	756	4	,	,	PUNCT
ftr-319	756	5	supra	supra	ADJ
ftr-319	756	6	note	note	NOUN
ftr-319	756	7	150	150	NUM
ftr-319	756	8	,	,	PUNCT
ftr-319	756	9	§	§	PROPN
ftr-319	756	10	b(1	b(1	PROPN
ftr-319	756	11	)	)	PUNCT
ftr-319	756	12	.	.	PUNCT
ftr-319	757	1	152	152	NUM
ftr-319	757	2	.	.	PUNCT
ftr-319	758	1	i	i	PRON
ftr-319	758	2	d.	d.	PROPN
ftr-319	758	3	§	§	PROPN
ftr-319	758	4	b(2	b(2	PROPN
ftr-319	758	5	)	)	PUNCT
ftr-319	758	6	(	(	PUNCT
ftr-319	758	7	providing	provide	VERB
ftr-319	758	8	that	that	SCONJ
ftr-319	758	9	the	the	DET
ftr-319	758	10	state	state	NOUN
ftr-319	758	11	tax	tax	NOUN
ftr-319	758	12	administrator	administrator	NOUN
ftr-319	758	13	shall	shall	AUX
ftr-319	758	14	adjust	adjust	VERB
ftr-319	758	15	those	those	DET
ftr-319	758	16	threshold	threshold	NOUN
ftr-319	758	17	amounts	amount	NOUN
ftr-319	758	18	if	if	SCONJ
ftr-319	758	19	the	the	DET
ftr-319	758	20	consumer	consumer	NOUN
ftr-319	758	21	price	price	NOUN
ftr-319	758	22	index	index	NOUN
ftr-319	758	23	has	have	AUX
ftr-319	758	24	changed	change	VERB
ftr-319	758	25	by	by	ADP
ftr-319	758	26	5	5	NUM
ftr-319	758	27	percent	percent	NOUN
ftr-319	758	28	or	or	CCONJ
ftr-319	758	29	more	more	ADJ
ftr-319	758	30	since	since	SCONJ
ftr-319	758	31	the	the	DET
ftr-319	758	32	last	last	ADJ
ftr-319	758	33	adjustment	adjustment	NOUN
ftr-319	758	34	”	"	PUNCT
ftr-319	758	35	)	)	PUNCT
ftr-319	758	36	.	.	PUNCT
ftr-319	759	1	153	153	NUM
ftr-319	759	2	.	.	PUNCT
ftr-319	760	1	i	i	PRON
ftr-319	760	2	d.	d.	PROPN
ftr-319	760	3	§	§	PROPN
ftr-319	760	4	c.	c.	PROPN
ftr-319	760	5	154	154	NUM
ftr-319	760	6	.	.	PUNCT
ftr-319	761	1	cal	cal	PROPN
ftr-319	761	2	.	.	PUNCT
ftr-319	762	1	rev	rev	PROPN
ftr-319	762	2	.	.	PROPN
ftr-319	762	3	&	&	CCONJ
ftr-319	762	4	tax	tax	PROPN
ftr-319	762	5	.	.	PUNCT
ftr-319	763	1	code	code	PROPN
ftr-319	763	2	§	§	PROPN
ftr-319	763	3	23101(b	23101(b	NUM
ftr-319	763	4	)	)	PUNCT
ftr-319	763	5	(	(	PUNCT
ftr-319	763	6	west	west	NOUN
ftr-319	763	7	2012	2012	NUM
ftr-319	763	8	)	)	PUNCT
ftr-319	763	9	.	.	PUNCT
ftr-319	764	1	155	155	NUM
ftr-319	764	2	.	.	NOUN
ftr-319	764	3	1	1	NUM
ftr-319	764	4	colo	colo	PROPN
ftr-319	764	5	.	.	PUNCT
ftr-319	765	1	code	code	NOUN
ftr-319	765	2	regs	reg	NOUN
ftr-319	765	3	.	.	PUNCT
ftr-319	766	1	§	§	PROPN
ftr-319	766	2	201	201	NUM
ftr-319	766	3	-	-	SYM
ftr-319	766	4	2:39	2:39	NUM
ftr-319	766	5	-	-	PUNCT
ftr-319	766	6	22	22	NUM
ftr-319	766	7	-	-	SYM
ftr-319	766	8	301.1	301.1	NUM
ftr-319	766	9	(	(	PUNCT
ftr-319	766	10	2012	2012	NUM
ftr-319	766	11	)	)	PUNCT
ftr-319	766	12	.	.	PUNCT
ftr-319	767	1	156	156	NUM
ftr-319	767	2	.	.	PUNCT
ftr-319	768	1	mich	mich	PROPN
ftr-319	768	2	.	.	PUNCT
ftr-319	769	1	comp	comp	PROPN
ftr-319	769	2	.	.	PUNCT
ftr-319	770	1	laws	law	NOUN
ftr-319	770	2	ann	ann	PROPN
ftr-319	770	3	.	.	PUNCT
ftr-319	771	1	§	§	PROPN
ftr-319	771	2	206.621	206.621	NUM
ftr-319	771	3	(	(	PUNCT
ftr-319	771	4	west	west	NOUN
ftr-319	771	5	2012	2012	NUM
ftr-319	771	6	)	)	PUNCT
ftr-319	771	7	.	.	PUNCT
ftr-319	772	1	157	157	NUM
ftr-319	772	2	.	.	PUNCT
ftr-319	773	1	ohio	ohio	PROPN
ftr-319	773	2	rev	rev	PROPN
ftr-319	773	3	.	.	PROPN
ftr-319	773	4	code	code	PROPN
ftr-319	773	5	.	.	PUNCT
ftr-319	774	1	ann	ann	PROPN
ftr-319	774	2	.	.	PUNCT
ftr-319	775	1	§	§	PROPN
ftr-319	775	2	5751.01(i	5751.01(i	NUM
ftr-319	775	3	)	)	PUNCT
ftr-319	775	4	(	(	PUNCT
ftr-319	775	5	west	west	NOUN
ftr-319	775	6	2012	2012	NUM
ftr-319	775	7	)	)	PUNCT
ftr-319	775	8	.	.	PUNCT
ftr-319	776	1	158	158	X
ftr-319	776	2	.	.	PUNCT
ftr-319	776	3	okla	okla	PROPN
ftr-319	776	4	.	.	PUNCT
ftr-319	777	1	stat	stat	PROPN
ftr-319	777	2	.	.	PUNCT
ftr-319	778	1	tit	tit	NOUN
ftr-319	778	2	.	.	PUNCT
ftr-319	779	1	68	68	NUM
ftr-319	779	2	,	,	PUNCT
ftr-319	779	3	§	§	PROPN
ftr-319	779	4	1218(h)(3)–(6	1218(h)(3)–(6	NUM
ftr-319	779	5	)	)	PUNCT
ftr-319	779	6	(	(	PUNCT
ftr-319	779	7	2012	2012	NUM
ftr-319	779	8	)	)	PUNCT
ftr-319	779	9	.	.	PUNCT
ftr-319	780	1	159	159	NUM
ftr-319	780	2	.	.	X
ftr-319	780	3	wash	wash	NOUN
ftr-319	780	4	.	.	PUNCT
ftr-319	781	1	rev	rev	PROPN
ftr-319	781	2	.	.	PROPN
ftr-319	781	3	code	code	PROPN
ftr-319	781	4	§	§	PROPN
ftr-319	781	5	82.04.067(6	82.04.067(6	NUM
ftr-319	781	6	)	)	PUNCT
ftr-319	781	7	(	(	PUNCT
ftr-319	781	8	2012	2012	NUM
ftr-319	781	9	)	)	PUNCT
ftr-319	781	10	.	.	PUNCT
ftr-319	782	1	160	160	NUM
ftr-319	782	2	.	.	PUNCT
ftr-319	783	1	a	a	DET
ftr-319	783	2	number	number	NOUN
ftr-319	783	3	of	of	ADP
ftr-319	783	4	other	other	ADJ
ftr-319	783	5	states	state	NOUN
ftr-319	783	6	have	have	AUX
ftr-319	783	7	adopted	adopt	VERB
ftr-319	783	8	quantitative	quantitative	ADJ
ftr-319	783	9	nexus	nexus	NOUN
ftr-319	783	10	standards	standard	NOUN
ftr-319	783	11	specifically	specifically	ADV
ftr-319	783	12	for	for	ADP
ftr-319	783	13	financial	financial	ADJ
ftr-319	783	14	institutions	institution	NOUN
ftr-319	783	15	.	.	PUNCT
ftr-319	784	1	see	see	VERB
ftr-319	784	2	hellerstein	hellerstein	NOUN
ftr-319	784	3	,	,	PUNCT
ftr-319	784	4	state	state	NOUN
ftr-319	784	5	taxation	taxation	NOUN
ftr-319	784	6	,	,	PUNCT
ftr-319	784	7	supra	supra	PROPN
ftr-319	784	8	note	note	NOUN
ftr-319	784	9	16	16	NUM
ftr-319	784	10	,	,	PUNCT
ftr-319	784	11	at	at	ADP
ftr-319	784	12	¶	¶	PROPN
ftr-319	784	13	6.29	6.29	NUM
ftr-319	784	14	.	.	PUNCT
ftr-319	785	1	those	those	DET
ftr-319	785	2	statutes	statute	NOUN
ftr-319	785	3	raise	raise	VERB
ftr-319	785	4	the	the	DET
ftr-319	785	5	same	same	ADJ
ftr-319	785	6	constitutional	constitutional	ADJ
ftr-319	785	7	questions	question	NOUN
ftr-319	785	8	as	as	SCONJ
ftr-319	785	9	do	do	VERB
ftr-319	785	10	the	the	DET
ftr-319	785	11	broader	broad	ADJ
ftr-319	785	12	factor	factor	NOUN
ftr-319	785	13	nexus	nexus	NOUN
ftr-319	785	14	standards	standard	NOUN
ftr-319	785	15	discussed	discuss	VERB
ftr-319	785	16	herein	herein	NOUN
ftr-319	785	17	.	.	PUNCT
ftr-319	786	1	however	however	ADV
ftr-319	786	2	,	,	PUNCT
ftr-319	786	3	due	due	ADP
ftr-319	786	4	to	to	ADP
ftr-319	786	5	the	the	DET
ftr-319	786	6	limited	limited	ADJ
ftr-319	786	7	scope	scope	NOUN
ftr-319	786	8	of	of	ADP
ftr-319	786	9	those	those	DET
ftr-319	786	10	statutes	statute	NOUN
ftr-319	786	11	on	on	ADP
ftr-319	786	12	one	one	NUM
ftr-319	786	13	particular	particular	ADJ
ftr-319	786	14	industry	industry	NOUN
ftr-319	786	15	,	,	PUNCT
ftr-319	786	16	they	they	PRON
ftr-319	786	17	are	be	AUX
ftr-319	786	18	not	not	PART
ftr-319	786	19	specifically	specifically	ADV
ftr-319	786	20	discussed	discuss	VERB
ftr-319	786	21	herein	herein	NOUN
ftr-319	786	22	.	.	PUNCT
ftr-319	787	1	note	note	NOUN
ftr-319	787	2	,	,	PUNCT
ftr-319	787	3	however	however	ADV
ftr-319	787	4	,	,	PUNCT
ftr-319	787	5	that	that	DET
ftr-319	787	6	attention	attention	NOUN
ftr-319	787	7	will	will	AUX
ftr-319	787	8	need	need	VERB
ftr-319	787	9	to	to	PART
ftr-319	787	10	be	be	AUX
ftr-319	787	11	paid	pay	VERB
ftr-319	787	12	to	to	ADP
ftr-319	787	13	this	this	DET
ftr-319	787	14	issue	issue	NOUN
ftr-319	787	15	if	if	SCONJ
ftr-319	787	16	and	and	CCONJ
ftr-319	787	17	when	when	SCONJ
ftr-319	787	18	congress	congress	PROPN
ftr-319	787	19	evaluates	evaluate	VERB
ftr-319	787	20	a	a	DET
ftr-319	787	21	national	national	ADJ
ftr-319	787	22	nexus	nexus	PROPN
ftr-319	787	23	standard	standard	NOUN
ftr-319	787	24	.	.	PUNCT
ftr-319	788	1	161	161	NUM
ftr-319	788	2	.	.	PUNCT
ftr-319	789	1	cal	cal	X
ftr-319	789	2	.	.	PUNCT
ftr-319	790	1	rev	rev	PROPN
ftr-319	790	2	.	.	PROPN
ftr-319	790	3	&	&	CCONJ
ftr-319	790	4	tax	tax	PROPN
ftr-319	790	5	.	.	PUNCT
ftr-319	791	1	code	code	PROPN
ftr-319	791	2	§	§	PROPN
ftr-319	791	3	23101(b	23101(b	NUM
ftr-319	791	4	)	)	PUNCT
ftr-319	791	5	.	.	PUNCT
ftr-319	792	1	2012	2012	NUM
ftr-319	792	2	]	]	X
ftr-319	792	3	economic	economic	ADJ
ftr-319	792	4	nexus	nexus	NOUN
ftr-319	792	5	185	185	NUM
ftr-319	792	6	also	also	ADV
ftr-319	792	7	to	to	PART
ftr-319	792	8	be	be	AUX
ftr-319	792	9	adjusted	adjust	VERB
ftr-319	792	10	for	for	ADP
ftr-319	792	11	inflation.162	inflation.162	PROPN
ftr-319	792	12	a	a	DET
ftr-319	792	13	taxpayer	taxpayer	NOUN
ftr-319	792	14	’s	’s	PART
ftr-319	792	15	sales	sale	NOUN
ftr-319	792	16	,	,	PUNCT
ftr-319	792	17	property	property	NOUN
ftr-319	792	18	,	,	PUNCT
ftr-319	792	19	and	and	CCONJ
ftr-319	792	20	payroll	payroll	NOUN
ftr-319	792	21	,	,	PUNCT
ftr-319	792	22	however	however	ADV
ftr-319	792	23	,	,	PUNCT
ftr-319	792	24	are	be	AUX
ftr-319	792	25	determined	determine	VERB
ftr-319	792	26	under	under	ADP
ftr-319	792	27	california	california	PROPN
ftr-319	792	28	’s	’s	PART
ftr-319	792	29	general	general	ADJ
ftr-319	792	30	rules	rule	NOUN
ftr-319	792	31	for	for	ADP
ftr-319	792	32	apportionment	apportionment	NOUN
ftr-319	792	33	rather	rather	ADV
ftr-319	792	34	than	than	ADP
ftr-319	792	35	under	under	ADP
ftr-319	792	36	specific	specific	ADJ
ftr-319	792	37	formulas	formula	NOUN
ftr-319	792	38	for	for	ADP
ftr-319	792	39	purposes	purpose	NOUN
ftr-319	792	40	of	of	ADP
ftr-319	792	41	factor	factor	NOUN
ftr-319	792	42	nexus.163	nexus.163	PROPN
ftr-319	792	43	california	california	PROPN
ftr-319	792	44	also	also	ADV
ftr-319	792	45	deviates	deviate	VERB
ftr-319	792	46	from	from	ADP
ftr-319	792	47	the	the	DET
ftr-319	792	48	mtc	mtc	NOUN
ftr-319	792	49	model	model	NOUN
ftr-319	792	50	in	in	ADP
ftr-319	792	51	a	a	DET
ftr-319	792	52	significant	significant	ADJ
ftr-319	792	53	way	way	NOUN
ftr-319	792	54	.	.	PUNCT
ftr-319	793	1	the	the	DET
ftr-319	793	2	california	california	PROPN
ftr-319	793	3	franchise	franchise	PROPN
ftr-319	793	4	tax	tax	PROPN
ftr-319	793	5	board	board	NOUN
ftr-319	793	6	has	have	AUX
ftr-319	793	7	recently	recently	ADV
ftr-319	793	8	indicated	indicate	VERB
ftr-319	793	9	that	that	SCONJ
ftr-319	793	10	the	the	DET
ftr-319	793	11	state	state	NOUN
ftr-319	793	12	’s	’s	PART
ftr-319	793	13	quantitative	quantitative	ADJ
ftr-319	793	14	nexus	nexus	NOUN
ftr-319	793	15	standard	standard	NOUN
ftr-319	793	16	is	be	AUX
ftr-319	793	17	not	not	PART
ftr-319	793	18	necessarily	necessarily	ADV
ftr-319	793	19	a	a	DET
ftr-319	793	20	bright	bright	ADJ
ftr-319	793	21	-	-	PUNCT
ftr-319	793	22	line	line	NOUN
ftr-319	793	23	rule	rule	NOUN
ftr-319	793	24	for	for	ADP
ftr-319	793	25	nexus	nexus	NOUN
ftr-319	793	26	in	in	ADP
ftr-319	793	27	the	the	DET
ftr-319	793	28	state	state	NOUN
ftr-319	793	29	.	.	PUNCT
ftr-319	794	1	rather	rather	ADV
ftr-319	794	2	,	,	PUNCT
ftr-319	794	3	the	the	DET
ftr-319	794	4	board	board	NOUN
ftr-319	794	5	has	have	AUX
ftr-319	794	6	indicated	indicate	VERB
ftr-319	794	7	that	that	SCONJ
ftr-319	794	8	it	it	PRON
ftr-319	794	9	can	can	AUX
ftr-319	794	10	find	find	VERB
ftr-319	794	11	that	that	SCONJ
ftr-319	794	12	a	a	DET
ftr-319	794	13	taxpayer	taxpayer	NOUN
ftr-319	794	14	has	have	VERB
ftr-319	794	15	nexus	nexus	NOUN
ftr-319	794	16	with	with	ADP
ftr-319	794	17	the	the	DET
ftr-319	794	18	state	state	NOUN
ftr-319	794	19	if	if	SCONJ
ftr-319	794	20	that	that	DET
ftr-319	794	21	taxpayer	taxpayer	NOUN
ftr-319	794	22	meets	meet	VERB
ftr-319	794	23	the	the	DET
ftr-319	794	24	state	state	NOUN
ftr-319	794	25	’s	’s	PART
ftr-319	794	26	factor	factor	NOUN
ftr-319	794	27	nexus	nexus	NOUN
ftr-319	794	28	thresholds	threshold	NOUN
ftr-319	794	29	or	or	CCONJ
ftr-319	794	30	if	if	SCONJ
ftr-319	794	31	it	it	PRON
ftr-319	794	32	“	"	PUNCT
ftr-319	794	33	actively	actively	ADV
ftr-319	794	34	engages	engage	VERB
ftr-319	794	35	in	in	ADP
ftr-319	794	36	any	any	DET
ftr-319	794	37	transaction	transaction	NOUN
ftr-319	794	38	for	for	ADP
ftr-319	794	39	the	the	DET
ftr-319	794	40	purpose	purpose	NOUN
ftr-319	794	41	of	of	ADP
ftr-319	794	42	financial	financial	ADJ
ftr-319	794	43	or	or	CCONJ
ftr-319	794	44	pecuniary	pecuniary	ADJ
ftr-319	794	45	gain	gain	NOUN
ftr-319	794	46	or	or	CCONJ
ftr-319	794	47	profit	profit	NOUN
ftr-319	794	48	in	in	ADP
ftr-319	794	49	california	california	PROPN
ftr-319	794	50	.	.	PUNCT
ftr-319	795	1	”164	”164	NOUN
ftr-319	795	2	the	the	DET
ftr-319	795	3	ability	ability	NOUN
ftr-319	795	4	to	to	PART
ftr-319	795	5	“	"	PUNCT
ftr-319	795	6	opt	opt	VERB
ftr-319	795	7	out	out	ADP
ftr-319	795	8	”	"	PUNCT
ftr-319	795	9	of	of	ADP
ftr-319	795	10	the	the	DET
ftr-319	795	11	factor	factor	NOUN
ftr-319	795	12	nexus	nexus	NOUN
ftr-319	795	13	standard	standard	PROPN
ftr-319	795	14	makes	make	VERB
ftr-319	795	15	that	that	SCONJ
ftr-319	795	16	standard	standard	ADJ
ftr-319	795	17	nearly	nearly	ADV
ftr-319	795	18	meaningless	meaningless	ADJ
ftr-319	795	19	in	in	ADP
ftr-319	795	20	determining	determine	VERB
ftr-319	795	21	the	the	DET
ftr-319	795	22	lower	low	ADJ
ftr-319	795	23	boundary	boundary	NOUN
ftr-319	795	24	of	of	ADP
ftr-319	795	25	the	the	DET
ftr-319	795	26	state	state	NOUN
ftr-319	795	27	’s	’s	PART
ftr-319	795	28	reach	reach	NOUN
ftr-319	795	29	under	under	ADP
ftr-319	795	30	economic	economic	ADJ
ftr-319	795	31	nexus	nexus	NOUN
ftr-319	795	32	.	.	PUNCT
ftr-319	796	1	the	the	DET
ftr-319	796	2	michigan	michigan	PROPN
ftr-319	796	3	corporate	corporate	ADJ
ftr-319	796	4	income	income	NOUN
ftr-319	796	5	tax	tax	NOUN
ftr-319	796	6	also	also	ADV
ftr-319	796	7	utilizes	utilize	VERB
ftr-319	796	8	a	a	DET
ftr-319	796	9	factor	factor	NOUN
ftr-319	796	10	nexus	nexus	NOUN
ftr-319	796	11	standard	standard	NOUN
ftr-319	796	12	based	base	VERB
ftr-319	796	13	on	on	ADP
ftr-319	796	14	the	the	DET
ftr-319	796	15	mtc	mtc	PROPN
ftr-319	796	16	model	model	NOUN
ftr-319	796	17	.	.	PUNCT
ftr-319	797	1	under	under	ADP
ftr-319	797	2	this	this	DET
ftr-319	797	3	tax	tax	NOUN
ftr-319	797	4	,	,	PUNCT
ftr-319	797	5	a	a	DET
ftr-319	797	6	taxpayer	taxpayer	NOUN
ftr-319	797	7	has	have	VERB
ftr-319	797	8	a	a	DET
ftr-319	797	9	substantial	substantial	ADJ
ftr-319	797	10	nexus	nexus	NOUN
ftr-319	797	11	with	with	ADP
ftr-319	797	12	the	the	DET
ftr-319	797	13	state	state	NOUN
ftr-319	797	14	if	if	SCONJ
ftr-319	797	15	it	it	PRON
ftr-319	797	16	has	have	VERB
ftr-319	797	17	a	a	DET
ftr-319	797	18	physical	physical	ADJ
ftr-319	797	19	presence	presence	NOUN
ftr-319	797	20	in	in	ADP
ftr-319	797	21	the	the	DET
ftr-319	797	22	state	state	NOUN
ftr-319	797	23	for	for	ADP
ftr-319	797	24	more	more	ADJ
ftr-319	797	25	than	than	ADP
ftr-319	797	26	one	one	NUM
ftr-319	797	27	day	day	NOUN
ftr-319	797	28	or	or	CCONJ
ftr-319	797	29	if	if	SCONJ
ftr-319	797	30	it	it	PRON
ftr-319	797	31	actively	actively	ADV
ftr-319	797	32	solicits	solicit	VERB
ftr-319	797	33	in	in	ADP
ftr-319	797	34	the	the	DET
ftr-319	797	35	state	state	NOUN
ftr-319	797	36	and	and	CCONJ
ftr-319	797	37	has	have	VERB
ftr-319	797	38	michigan	michigan	PROPN
ftr-319	797	39	gross	gross	ADJ
ftr-319	797	40	receipts	receipt	NOUN
ftr-319	797	41	of	of	ADP
ftr-319	797	42	at	at	ADV
ftr-319	797	43	least	least	ADV
ftr-319	797	44	$	$	SYM
ftr-319	797	45	350,000.165	350,000.165	NUM
ftr-319	797	46	the	the	DET
ftr-319	797	47	michigan	michigan	PROPN
ftr-319	797	48	statute	statute	NOUN
ftr-319	797	49	does	do	AUX
ftr-319	797	50	not	not	PART
ftr-319	797	51	include	include	VERB
ftr-319	797	52	inflation	inflation	NOUN
ftr-319	797	53	adjustments	adjustment	NOUN
ftr-319	797	54	or	or	CCONJ
ftr-319	797	55	a	a	DET
ftr-319	797	56	unique	unique	ADJ
ftr-319	797	57	provision	provision	NOUN
ftr-319	797	58	for	for	ADP
ftr-319	797	59	determining	determine	VERB
ftr-319	797	60	a	a	DET
ftr-319	797	61	taxpayer	taxpayer	NOUN
ftr-319	797	62	’s	’s	PART
ftr-319	797	63	michigan	michigan	PROPN
ftr-319	797	64	gross	gross	ADJ
ftr-319	797	65	receipts	receipt	NOUN
ftr-319	797	66	.	.	PUNCT
ftr-319	798	1	presumably	presumably	ADV
ftr-319	798	2	,	,	PUNCT
ftr-319	798	3	then	then	ADV
ftr-319	798	4	,	,	PUNCT
ftr-319	798	5	the	the	DET
ftr-319	798	6	state	state	NOUN
ftr-319	798	7	’s	’s	PART
ftr-319	798	8	general	general	ADJ
ftr-319	798	9	apportionment	apportionment	NOUN
ftr-319	798	10	rule	rule	NOUN
ftr-319	798	11	will	will	AUX
ftr-319	798	12	apply	apply	VERB
ftr-319	798	13	to	to	ADP
ftr-319	798	14	the	the	DET
ftr-319	798	15	factor	factor	NOUN
ftr-319	798	16	nexus	nexus	NOUN
ftr-319	799	1	determination.166	determination.166	VERB
ftr-319	799	2	ohio	ohio	PROPN
ftr-319	799	3	adopted	adopt	VERB
ftr-319	799	4	the	the	DET
ftr-319	799	5	mtc	mtc	NOUN
ftr-319	799	6	’s	’s	PART
ftr-319	799	7	factor	factor	NOUN
ftr-319	799	8	nexus	nexus	NOUN
ftr-319	799	9	standard	standard	NOUN
ftr-319	799	10	for	for	ADP
ftr-319	799	11	purposes	purpose	NOUN
ftr-319	799	12	of	of	ADP
ftr-319	799	13	its	its	PRON
ftr-319	799	14	commercial	commercial	ADJ
ftr-319	799	15	activity	activity	NOUN
ftr-319	799	16	tax	tax	NOUN
ftr-319	799	17	in	in	ADP
ftr-319	799	18	2005.167	2005.167	PROPN
ftr-319	799	19	the	the	DET
ftr-319	799	20	statute	statute	NOUN
ftr-319	799	21	differs	differ	VERB
ftr-319	799	22	from	from	ADP
ftr-319	799	23	the	the	DET
ftr-319	799	24	mtc	mtc	NOUN
ftr-319	799	25	model	model	NOUN
ftr-319	799	26	by	by	ADP
ftr-319	799	27	providing	provide	VERB
ftr-319	799	28	neither	neither	CCONJ
ftr-319	799	29	an	an	DET
ftr-319	799	30	inflation	inflation	NOUN
ftr-319	799	31	-	-	PUNCT
ftr-319	799	32	adjustment	adjustment	NOUN
ftr-319	799	33	provision	provision	NOUN
ftr-319	799	34	nor	nor	CCONJ
ftr-319	799	35	specialized	specialized	ADJ
ftr-319	799	36	apportionment	apportionment	ADJ
ftr-319	799	37	rules	rule	NOUN
ftr-319	799	38	for	for	ADP
ftr-319	799	39	purposes	purpose	NOUN
ftr-319	799	40	of	of	ADP
ftr-319	799	41	the	the	DET
ftr-319	799	42	factor	factor	NOUN
ftr-319	799	43	nexus	nexus	NOUN
ftr-319	799	44	standard	standard	PROPN
ftr-319	799	45	.	.	PUNCT
ftr-319	800	1	ohio	ohio	PROPN
ftr-319	800	2	law	law	NOUN
ftr-319	800	3	also	also	ADV
ftr-319	800	4	provides	provide	VERB
ftr-319	800	5	an	an	DET
ftr-319	800	6	alternative	alternative	ADJ
ftr-319	800	7	rule	rule	NOUN
ftr-319	800	8	under	under	ADP
ftr-319	800	9	which	which	PRON
ftr-319	800	10	a	a	DET
ftr-319	800	11	person	person	NOUN
ftr-319	800	12	has	have	VERB
ftr-319	800	13	a	a	DET
ftr-319	800	14	substantial	substantial	ADJ
ftr-319	800	15	nexus	nexus	NOUN
ftr-319	800	16	with	with	ADP
ftr-319	800	17	the	the	DET
ftr-319	800	18	state	state	NOUN
ftr-319	800	19	if	if	SCONJ
ftr-319	800	20	the	the	DET
ftr-319	800	21	person	person	NOUN
ftr-319	800	22	“	"	PUNCT
ftr-319	800	23	[	[	X
ftr-319	800	24	o]therwise	o]therwise	PROPN
ftr-319	800	25	has	have	VERB
ftr-319	800	26	nexus	nexus	NOUN
ftr-319	800	27	with	with	ADP
ftr-319	800	28	the	the	DET
ftr-319	800	29	state	state	NOUN
ftr-319	800	30	to	to	ADP
ftr-319	800	31	an	an	DET
ftr-319	800	32	extent	extent	NOUN
ftr-319	800	33	that	that	SCONJ
ftr-319	800	34	the	the	DET
ftr-319	800	35	person	person	NOUN
ftr-319	800	36	can	can	AUX
ftr-319	800	37	be	be	AUX
ftr-319	800	38	required	require	VERB
ftr-319	800	39	to	to	PART
ftr-319	800	40	remit	remit	VERB
ftr-319	800	41	the	the	DET
ftr-319	800	42	tax	tax	NOUN
ftr-319	800	43	[	[	PUNCT
ftr-319	800	44	]	]	X
ftr-319	800	45	under	under	ADP
ftr-319	800	46	.	.	PUNCT
ftr-319	800	47	.	.	PUNCT
ftr-319	800	48	.	.	PUNCT
ftr-319	801	1	the	the	DET
ftr-319	801	2	constitution	constitution	NOUN
ftr-319	801	3	162	162	NUM
ftr-319	801	4	.	.	PUNCT
ftr-319	802	1	i	i	PRON
ftr-319	802	2	d.	d.	PROPN
ftr-319	802	3	§	§	PROPN
ftr-319	802	4	§	§	PROPN
ftr-319	802	5	23101(c	23101(c	NOUN
ftr-319	802	6	)	)	PUNCT
ftr-319	802	7	;	;	PUNCT
ftr-319	802	8	17041(h	17041(h	X
ftr-319	802	9	)	)	PUNCT
ftr-319	802	10	.	.	PUNCT
ftr-319	803	1	163	163	NUM
ftr-319	803	2	.	.	PUNCT
ftr-319	804	1	i	i	PRON
ftr-319	804	2	d.	d.	PROPN
ftr-319	804	3	§	§	PROPN
ftr-319	804	4	§	§	PROPN
ftr-319	804	5	23101(b)(2)–(4	23101(b)(2)–(4	NUM
ftr-319	804	6	)	)	PUNCT
ftr-319	804	7	;	;	PUNCT
ftr-319	804	8	25120(c	25120(c	NUM
ftr-319	804	9	)	)	PUNCT
ftr-319	804	10	,	,	PUNCT
ftr-319	804	11	(	(	PUNCT
ftr-319	804	12	e)–(f	e)–(f	NOUN
ftr-319	804	13	)	)	PUNCT
ftr-319	804	14	;	;	PUNCT
ftr-319	804	15	25129–25131	25129–25131	NUM
ftr-319	804	16	;	;	PUNCT
ftr-319	804	17	25133	25133	NUM
ftr-319	804	18	.	.	PUNCT
ftr-319	805	1	164	164	NUM
ftr-319	805	2	.	.	PUNCT
ftr-319	806	1	state	state	PROPN
ftr-319	806	2	of	of	ADP
ftr-319	806	3	california	california	PROPN
ftr-319	806	4	franchise	franchise	PROPN
ftr-319	806	5	tax	tax	PROPN
ftr-319	806	6	board	board	PROPN
ftr-319	806	7	,	,	PUNCT
ftr-319	806	8	general	general	ADJ
ftr-319	806	9	information	information	NOUN
ftr-319	806	10	on	on	ADP
ftr-319	806	11	new	new	ADJ
ftr-319	806	12	rules	rule	NOUN
ftr-319	806	13	for	for	ADP
ftr-319	806	14	doing	do	VERB
ftr-319	806	15	business	business	NOUN
ftr-319	806	16	in	in	ADP
ftr-319	806	17	california	california	PROPN
ftr-319	806	18	,	,	PUNCT
ftr-319	806	19	www.ftb.ca.gov/businesses/new	www.ftb.ca.gov/businesses/new	PROPN
ftr-319	806	20	_	_	PRON
ftr-319	806	21	rules_for_doing_business_in_california.shtml	rules_for_doing_business_in_california.shtml	PROPN
ftr-319	806	22	(	(	PUNCT
ftr-319	806	23	last	last	ADJ
ftr-319	806	24	visited	visit	VERB
ftr-319	806	25	june	june	PROPN
ftr-319	806	26	14	14	NUM
ftr-319	806	27	,	,	PUNCT
ftr-319	806	28	2012	2012	NUM
ftr-319	806	29	)	)	PUNCT
ftr-319	807	1	[	[	X
ftr-319	807	2	hereinafter	hereinafter	NOUN
ftr-319	807	3	california	california	PROPN
ftr-319	807	4	,	,	PUNCT
ftr-319	807	5	general	general	ADJ
ftr-319	807	6	information	information	NOUN
ftr-319	807	7	]	]	PUNCT
ftr-319	807	8	.	.	PUNCT
ftr-319	808	1	165	165	NUM
ftr-319	808	2	.	.	PUNCT
ftr-319	809	1	mich	mich	PROPN
ftr-319	809	2	.	.	PUNCT
ftr-319	810	1	comp	comp	PROPN
ftr-319	810	2	.	.	PUNCT
ftr-319	811	1	laws	law	NOUN
ftr-319	811	2	ann	ann	PROPN
ftr-319	811	3	.	.	PUNCT
ftr-319	812	1	§	§	PROPN
ftr-319	812	2	206.621	206.621	NUM
ftr-319	812	3	(	(	PUNCT
ftr-319	812	4	west	west	NOUN
ftr-319	812	5	2012	2012	NUM
ftr-319	812	6	)	)	PUNCT
ftr-319	812	7	.	.	PUNCT
ftr-319	813	1	this	this	DET
ftr-319	813	2	standard	standard	NOUN
ftr-319	813	3	was	be	AUX
ftr-319	813	4	previously	previously	ADV
ftr-319	813	5	incorporated	incorporate	VERB
ftr-319	813	6	into	into	ADP
ftr-319	813	7	the	the	DET
ftr-319	813	8	michigan	michigan	PROPN
ftr-319	813	9	business	business	NOUN
ftr-319	813	10	tax	tax	NOUN
ftr-319	813	11	.	.	PUNCT
ftr-319	814	1	that	that	DET
ftr-319	814	2	tax	tax	NOUN
ftr-319	814	3	was	be	AUX
ftr-319	814	4	repealed	repeal	VERB
ftr-319	814	5	in	in	ADP
ftr-319	814	6	favor	favor	NOUN
ftr-319	814	7	of	of	ADP
ftr-319	814	8	the	the	DET
ftr-319	814	9	corporate	corporate	ADJ
ftr-319	814	10	income	income	NOUN
ftr-319	814	11	tax	tax	NOUN
ftr-319	814	12	on	on	ADP
ftr-319	814	13	may	may	PROPN
ftr-319	814	14	25	25	NUM
ftr-319	814	15	,	,	PUNCT
ftr-319	814	16	2011	2011	NUM
ftr-319	814	17	.	.	PUNCT
ftr-319	815	1	2011	2011	NUM
ftr-319	815	2	mich	mich	PROPN
ftr-319	815	3	.	.	PUNCT
ftr-319	816	1	pub	pub	NOUN
ftr-319	816	2	.	.	PUNCT
ftr-319	817	1	acts	act	VERB
ftr-319	817	2	38	38	NUM
ftr-319	817	3	.	.	PUNCT
ftr-319	818	1	for	for	ADP
ftr-319	818	2	a	a	DET
ftr-319	818	3	discussion	discussion	NOUN
ftr-319	818	4	of	of	ADP
ftr-319	818	5	this	this	DET
ftr-319	818	6	bill	bill	NOUN
ftr-319	818	7	and	and	CCONJ
ftr-319	818	8	its	its	PRON
ftr-319	818	9	effect	effect	NOUN
ftr-319	818	10	,	,	PUNCT
ftr-319	818	11	see	see	VERB
ftr-319	818	12	cara	cara	PROPN
ftr-319	818	13	griffith	griffith	PROPN
ftr-319	818	14	,	,	PUNCT
ftr-319	818	15	a	a	DET
ftr-319	818	16	primer	primer	NOUN
ftr-319	818	17	on	on	ADP
ftr-319	818	18	the	the	DET
ftr-319	818	19	new	new	ADJ
ftr-319	818	20	michigan	michigan	PROPN
ftr-319	818	21	corporate	corporate	ADJ
ftr-319	818	22	income	income	NOUN
ftr-319	818	23	tax	tax	NOUN
ftr-319	818	24	,	,	PUNCT
ftr-319	818	25	60	60	NUM
ftr-319	818	26	st	st	PROPN
ftr-319	818	27	.	.	PROPN
ftr-319	818	28	tax	tax	PROPN
ftr-319	818	29	notes	note	NOUN
ftr-319	818	30	819	819	NUM
ftr-319	818	31	(	(	PUNCT
ftr-319	818	32	june	june	PROPN
ftr-319	818	33	13	13	NUM
ftr-319	818	34	,	,	PUNCT
ftr-319	818	35	2011	2011	NUM
ftr-319	818	36	)	)	PUNCT
ftr-319	818	37	.	.	PUNCT
ftr-319	819	1	166	166	NUM
ftr-319	819	2	.	.	PUNCT
ftr-319	820	1	the	the	DET
ftr-319	820	2	michigan	michigan	PROPN
ftr-319	820	3	provision	provision	NOUN
ftr-319	820	4	is	be	AUX
ftr-319	820	5	less	less	ADV
ftr-319	820	6	closely	closely	ADV
ftr-319	820	7	related	relate	VERB
ftr-319	820	8	to	to	ADP
ftr-319	820	9	the	the	DET
ftr-319	820	10	mtc	mtc	NOUN
ftr-319	820	11	model	model	NOUN
ftr-319	820	12	than	than	ADP
ftr-319	820	13	other	other	ADJ
ftr-319	820	14	states	state	NOUN
ftr-319	820	15	’	'	PUNCT
ftr-319	820	16	formulations	formulation	NOUN
ftr-319	820	17	because	because	SCONJ
ftr-319	820	18	it	it	PRON
ftr-319	820	19	includes	include	VERB
ftr-319	820	20	only	only	ADV
ftr-319	820	21	a	a	DET
ftr-319	820	22	sales	sale	NOUN
ftr-319	820	23	factor	factor	NOUN
ftr-319	820	24	and	and	CCONJ
ftr-319	820	25	a	a	DET
ftr-319	820	26	de	de	X
ftr-319	820	27	minimis	minimis	NOUN
ftr-319	820	28	physical	physical	ADJ
ftr-319	820	29	presence	presence	NOUN
ftr-319	820	30	factor	factor	NOUN
ftr-319	820	31	.	.	PUNCT
ftr-319	821	1	however	however	ADV
ftr-319	821	2	,	,	PUNCT
ftr-319	821	3	for	for	ADP
ftr-319	821	4	purposes	purpose	NOUN
ftr-319	821	5	of	of	ADP
ftr-319	821	6	this	this	DET
ftr-319	821	7	article	article	NOUN
ftr-319	821	8	,	,	PUNCT
ftr-319	821	9	it	it	PRON
ftr-319	821	10	is	be	AUX
ftr-319	821	11	discussed	discuss	VERB
ftr-319	821	12	with	with	ADP
ftr-319	821	13	those	those	DET
ftr-319	821	14	other	other	ADJ
ftr-319	821	15	standards	standard	NOUN
ftr-319	821	16	because	because	SCONJ
ftr-319	821	17	it	it	PRON
ftr-319	821	18	relies	rely	VERB
ftr-319	821	19	on	on	ADP
ftr-319	821	20	a	a	DET
ftr-319	821	21	quantitative	quantitative	ADJ
ftr-319	821	22	formulation	formulation	NOUN
ftr-319	821	23	.	.	PUNCT
ftr-319	822	1	167	167	NUM
ftr-319	822	2	.	.	PUNCT
ftr-319	822	3	ohio	ohio	PROPN
ftr-319	822	4	rev	rev	PROPN
ftr-319	822	5	.	.	PROPN
ftr-319	822	6	code	code	PROPN
ftr-319	822	7	.	.	PUNCT
ftr-319	823	1	ann	ann	PROPN
ftr-319	823	2	.	.	PUNCT
ftr-319	824	1	§	§	PROPN
ftr-319	824	2	5751.01(i	5751.01(i	NUM
ftr-319	824	3	)	)	PUNCT
ftr-319	824	4	(	(	PUNCT
ftr-319	824	5	west	west	NOUN
ftr-319	824	6	2012	2012	NUM
ftr-319	824	7	)	)	PUNCT
ftr-319	824	8	.	.	PUNCT
ftr-319	825	1	186	186	NUM
ftr-319	825	2	florida	florida	PROPN
ftr-319	825	3	tax	tax	NOUN
ftr-319	825	4	review	review	NOUN
ftr-319	825	5	[	[	X
ftr-319	825	6	vol	vol	NOUN
ftr-319	825	7	.	.	PUNCT
ftr-319	826	1	13:4	13:4	NUM
ftr-319	826	2	of	of	ADP
ftr-319	826	3	the	the	DET
ftr-319	826	4	united	united	PROPN
ftr-319	826	5	states	states	PROPN
ftr-319	826	6	.	.	PUNCT
ftr-319	826	7	”168	”168	PROPN
ftr-319	827	1	oklahoma	oklahoma	PROPN
ftr-319	827	2	followed	follow	VERB
ftr-319	827	3	that	that	DET
ftr-319	827	4	model	model	NOUN
ftr-319	827	5	(	(	PUNCT
ftr-319	827	6	including	include	VERB
ftr-319	827	7	reserving	reserve	VERB
ftr-319	827	8	the	the	DET
ftr-319	827	9	state	state	NOUN
ftr-319	827	10	’s	’s	PART
ftr-319	827	11	right	right	NOUN
ftr-319	827	12	to	to	PART
ftr-319	827	13	impose	impose	VERB
ftr-319	827	14	its	its	PRON
ftr-319	827	15	tax	tax	NOUN
ftr-319	827	16	if	if	SCONJ
ftr-319	827	17	the	the	DET
ftr-319	827	18	taxpayer	taxpayer	NOUN
ftr-319	827	19	otherwise	otherwise	ADV
ftr-319	827	20	has	have	AUX
ftr-319	827	21	nexus	nexus	NOUN
ftr-319	827	22	sufficient	sufficient	ADJ
ftr-319	827	23	under	under	ADP
ftr-319	827	24	the	the	DET
ftr-319	827	25	u.s	u.s	PROPN
ftr-319	827	26	.	.	PROPN
ftr-319	827	27	constitution)169	constitution)169	PROPN
ftr-319	827	28	with	with	ADP
ftr-319	827	29	its	its	PRON
ftr-319	827	30	enactment	enactment	NOUN
ftr-319	827	31	of	of	ADP
ftr-319	827	32	a	a	DET
ftr-319	827	33	business	business	NOUN
ftr-319	827	34	activity	activity	NOUN
ftr-319	827	35	tax	tax	NOUN
ftr-319	827	36	in	in	ADP
ftr-319	827	37	2010.170	2010.170	PROPN
ftr-319	827	38	the	the	DET
ftr-319	827	39	effect	effect	NOUN
ftr-319	827	40	of	of	ADP
ftr-319	827	41	the	the	DET
ftr-319	827	42	ohio	ohio	PROPN
ftr-319	827	43	and	and	CCONJ
ftr-319	827	44	oklahoma	oklahoma	PROPN
ftr-319	827	45	opt	opt	PROPN
ftr-319	827	46	-	-	PUNCT
ftr-319	827	47	out	out	ADP
ftr-319	827	48	provisions	provision	NOUN
ftr-319	827	49	is	be	AUX
ftr-319	827	50	the	the	DET
ftr-319	827	51	same	same	ADJ
ftr-319	827	52	as	as	ADP
ftr-319	827	53	the	the	DET
ftr-319	827	54	effect	effect	NOUN
ftr-319	827	55	of	of	ADP
ftr-319	827	56	the	the	DET
ftr-319	827	57	opt	opt	VERB
ftr-319	827	58	-	-	PUNCT
ftr-319	827	59	out	out	ADP
ftr-319	827	60	policy	policy	NOUN
ftr-319	827	61	adopted	adopt	VERB
ftr-319	827	62	by	by	ADP
ftr-319	827	63	the	the	DET
ftr-319	827	64	california	california	PROPN
ftr-319	827	65	franchise	franchise	PROPN
ftr-319	827	66	tax	tax	PROPN
ftr-319	827	67	board	board	PROPN
ftr-319	827	68	.	.	PUNCT
ftr-319	828	1	finally	finally	ADV
ftr-319	828	2	,	,	PUNCT
ftr-319	828	3	washington	washington	PROPN
ftr-319	828	4	has	have	AUX
ftr-319	828	5	adopted	adopt	VERB
ftr-319	828	6	a	a	DET
ftr-319	828	7	bifurcated	bifurcated	ADJ
ftr-319	828	8	approach	approach	NOUN
ftr-319	828	9	for	for	ADP
ftr-319	828	10	purposes	purpose	NOUN
ftr-319	828	11	of	of	ADP
ftr-319	828	12	its	its	PRON
ftr-319	828	13	business	business	NOUN
ftr-319	828	14	and	and	CCONJ
ftr-319	828	15	occupations	occupation	NOUN
ftr-319	828	16	tax.171	tax.171	VERB
ftr-319	828	17	the	the	DET
ftr-319	828	18	state	state	NOUN
ftr-319	828	19	applies	apply	VERB
ftr-319	828	20	a	a	DET
ftr-319	828	21	factor	factor	NOUN
ftr-319	828	22	nexus	nexus	NOUN
ftr-319	828	23	concept	concept	NOUN
ftr-319	828	24	to	to	ADP
ftr-319	828	25	out	out	ADV
ftr-319	828	26	-	-	PUNCT
ftr-319	828	27	of	of	ADP
ftr-319	828	28	-	-	PUNCT
ftr-319	828	29	state	state	NOUN
ftr-319	828	30	entities	entity	NOUN
ftr-319	828	31	with	with	ADP
ftr-319	828	32	respect	respect	NOUN
ftr-319	828	33	to	to	ADP
ftr-319	828	34	their	their	PRON
ftr-319	828	35	service	service	NOUN
ftr-319	828	36	and	and	CCONJ
ftr-319	828	37	royalty	royalty	NOUN
ftr-319	828	38	income	income	NOUN
ftr-319	828	39	.	.	PUNCT
ftr-319	829	1	however	however	ADV
ftr-319	829	2	,	,	PUNCT
ftr-319	829	3	taxpayers	taxpayer	NOUN
ftr-319	829	4	with	with	ADP
ftr-319	829	5	income	income	NOUN
ftr-319	829	6	from	from	ADP
ftr-319	829	7	retailing	retailing	NOUN
ftr-319	829	8	,	,	PUNCT
ftr-319	829	9	wholesaling	wholesaling	NOUN
ftr-319	829	10	,	,	PUNCT
ftr-319	829	11	or	or	CCONJ
ftr-319	829	12	other	other	ADJ
ftr-319	829	13	classifications	classification	NOUN
ftr-319	829	14	are	be	AUX
ftr-319	829	15	still	still	ADV
ftr-319	829	16	subject	subject	ADJ
ftr-319	829	17	to	to	ADP
ftr-319	829	18	a	a	DET
ftr-319	829	19	physical	physical	ADJ
ftr-319	829	20	presence	presence	NOUN
ftr-319	829	21	standard.172	standard.172	VERB
ftr-319	829	22	for	for	ADP
ftr-319	829	23	taxpayers	taxpayer	NOUN
ftr-319	829	24	engaged	engage	VERB
ftr-319	829	25	in	in	ADP
ftr-319	829	26	activities	activity	NOUN
ftr-319	829	27	subject	subject	ADJ
ftr-319	829	28	to	to	ADP
ftr-319	829	29	the	the	DET
ftr-319	829	30	factor	factor	NOUN
ftr-319	829	31	nexus	nexus	NOUN
ftr-319	829	32	standard	standard	NOUN
ftr-319	829	33	,	,	PUNCT
ftr-319	829	34	washington	washington	PROPN
ftr-319	829	35	has	have	AUX
ftr-319	829	36	adopted	adopt	VERB
ftr-319	829	37	the	the	DET
ftr-319	829	38	mtc	mtc	NOUN
ftr-319	829	39	levels	level	NOUN
ftr-319	829	40	for	for	ADP
ftr-319	829	41	the	the	DET
ftr-319	829	42	property	property	NOUN
ftr-319	829	43	and	and	CCONJ
ftr-319	829	44	payroll	payroll	NOUN
ftr-319	829	45	factors	factor	NOUN
ftr-319	829	46	,	,	PUNCT
ftr-319	829	47	but	but	CCONJ
ftr-319	829	48	it	it	PRON
ftr-319	829	49	reduced	reduce	VERB
ftr-319	829	50	the	the	DET
ftr-319	829	51	sales	sale	NOUN
ftr-319	829	52	threshold	threshold	NOUN
ftr-319	829	53	to	to	ADP
ftr-319	829	54	$	$	SYM
ftr-319	829	55	250,000	250,000	NUM
ftr-319	829	56	—	—	PUNCT
ftr-319	829	57	one	one	NUM
ftr-319	829	58	-	-	PUNCT
ftr-319	829	59	half	half	NOUN
ftr-319	829	60	of	of	ADP
ftr-319	829	61	the	the	DET
ftr-319	829	62	mtc	mtc	PROPN
ftr-319	829	63	model	model	NOUN
ftr-319	829	64	’s	’s	PART
ftr-319	829	65	amount.173	amount.173	NOUN
ftr-319	829	66	those	those	DET
ftr-319	829	67	factors	factor	NOUN
ftr-319	829	68	are	be	AUX
ftr-319	829	69	adjusted	adjust	VERB
ftr-319	829	70	for	for	ADP
ftr-319	829	71	inflation	inflation	NOUN
ftr-319	829	72	consistent	consistent	ADJ
ftr-319	829	73	with	with	ADP
ftr-319	829	74	the	the	DET
ftr-319	829	75	mtc	mtc	NOUN
ftr-319	829	76	’s	’s	PART
ftr-319	829	77	model	model	NOUN
ftr-319	829	78	statute,174	statute,174	PROPN
ftr-319	830	1	but	but	CCONJ
ftr-319	830	2	they	they	PRON
ftr-319	830	3	are	be	AUX
ftr-319	830	4	determined	determine	VERB
ftr-319	830	5	under	under	ADP
ftr-319	830	6	the	the	DET
ftr-319	830	7	state	state	NOUN
ftr-319	830	8	’s	’s	PART
ftr-319	830	9	general	general	ADJ
ftr-319	830	10	apportionment	apportionment	NOUN
ftr-319	830	11	rules.175	rules.175	NOUN
ftr-319	830	12	in	in	ADP
ftr-319	830	13	addition	addition	NOUN
ftr-319	830	14	to	to	ADP
ftr-319	830	15	these	these	DET
ftr-319	830	16	state	state	NOUN
ftr-319	830	17	legislative	legislative	ADJ
ftr-319	830	18	factor	factor	NOUN
ftr-319	830	19	nexus	nexus	NOUN
ftr-319	830	20	standards	standard	NOUN
ftr-319	830	21	,	,	PUNCT
ftr-319	830	22	two	two	NUM
ftr-319	830	23	states	state	NOUN
ftr-319	830	24	have	have	AUX
ftr-319	830	25	adopted	adopt	VERB
ftr-319	830	26	factor	factor	NOUN
ftr-319	830	27	nexus	nexus	NOUN
ftr-319	830	28	by	by	ADP
ftr-319	830	29	administrative	administrative	ADJ
ftr-319	830	30	action	action	NOUN
ftr-319	830	31	.	.	PUNCT
ftr-319	831	1	first	first	ADV
ftr-319	831	2	,	,	PUNCT
ftr-319	831	3	the	the	DET
ftr-319	831	4	colorado	colorado	PROPN
ftr-319	831	5	department	department	PROPN
ftr-319	831	6	of	of	ADP
ftr-319	831	7	revenue	revenue	NOUN
ftr-319	831	8	adopted	adopt	VERB
ftr-319	831	9	a	a	DET
ftr-319	831	10	factor	factor	NOUN
ftr-319	831	11	nexus	nexus	NOUN
ftr-319	831	12	standard	standard	NOUN
ftr-319	831	13	by	by	ADP
ftr-319	831	14	regulation	regulation	NOUN
ftr-319	831	15	in	in	ADP
ftr-319	831	16	april	april	PROPN
ftr-319	831	17	of	of	ADP
ftr-319	831	18	2010.176	2010.176	PROPN
ftr-319	831	19	the	the	DET
ftr-319	831	20	colorado	colorado	NOUN
ftr-319	831	21	regulation	regulation	NOUN
ftr-319	831	22	follows	follow	VERB
ftr-319	831	23	the	the	DET
ftr-319	831	24	mtc	mtc	PROPN
ftr-319	831	25	model	model	NOUN
ftr-319	831	26	formulation	formulation	PROPN
ftr-319	831	27	’s	’s	PART
ftr-319	831	28	threshold	threshold	NOUN
ftr-319	831	29	amounts	amount	NOUN
ftr-319	831	30	and	and	CCONJ
ftr-319	831	31	adopts	adopt	VERB
ftr-319	831	32	the	the	DET
ftr-319	831	33	mtc	mtc	NOUN
ftr-319	831	34	’s	’s	PART
ftr-319	831	35	factor	factor	NOUN
ftr-319	831	36	calculation	calculation	NOUN
ftr-319	831	37	provisions	provision	NOUN
ftr-319	831	38	,	,	PUNCT
ftr-319	831	39	but	but	CCONJ
ftr-319	831	40	it	it	PRON
ftr-319	831	41	does	do	AUX
ftr-319	831	42	not	not	PART
ftr-319	831	43	provide	provide	VERB
ftr-319	831	44	for	for	ADP
ftr-319	831	45	inflation	inflation	NOUN
ftr-319	831	46	adjustments.177	adjustments.177	PROPN
ftr-319	831	47	connecticut	connecticut	PROPN
ftr-319	831	48	revenue	revenue	NOUN
ftr-319	831	49	authorities	authority	NOUN
ftr-319	831	50	similarly	similarly	ADV
ftr-319	831	51	adopted	adopt	VERB
ftr-319	831	52	factor	factor	NOUN
ftr-319	831	53	nexus	nexus	NOUN
ftr-319	831	54	at	at	ADP
ftr-319	831	55	the	the	DET
ftr-319	831	56	agency	agency	NOUN
ftr-319	831	57	level	level	NOUN
ftr-319	831	58	,	,	PUNCT
ftr-319	831	59	supplementing	supplement	VERB
ftr-319	831	60	the	the	DET
ftr-319	831	61	state	state	NOUN
ftr-319	831	62	’s	’s	PART
ftr-319	831	63	statutory	statutory	ADJ
ftr-319	831	64	qualitative	qualitative	ADJ
ftr-319	831	65	economic	economic	ADJ
ftr-319	831	66	nexus	nexus	NOUN
ftr-319	831	67	standard	standard	NOUN
ftr-319	831	68	via	via	ADP
ftr-319	831	69	publication	publication	NOUN
ftr-319	831	70	.	.	PUNCT
ftr-319	832	1	under	under	ADP
ftr-319	832	2	that	that	DET
ftr-319	832	3	agency	agency	NOUN
ftr-319	832	4	guidance	guidance	NOUN
ftr-319	832	5	,	,	PUNCT
ftr-319	832	6	a	a	DET
ftr-319	832	7	corporation	corporation	NOUN
ftr-319	832	8	has	have	VERB
ftr-319	832	9	an	an	DET
ftr-319	832	10	economic	economic	ADJ
ftr-319	832	11	168	168	NUM
ftr-319	832	12	.	.	PUNCT
ftr-319	833	1	i	i	PRON
ftr-319	833	2	d.	d.	PROPN
ftr-319	833	3	§	§	PROPN
ftr-319	833	4	5751.01(h)(4	5751.01(h)(4	PROPN
ftr-319	833	5	)	)	PUNCT
ftr-319	833	6	.	.	PUNCT
ftr-319	834	1	169	169	NUM
ftr-319	834	2	.	.	PUNCT
ftr-319	834	3	okla	okla	NOUN
ftr-319	834	4	.	.	PUNCT
ftr-319	835	1	stat	stat	PROPN
ftr-319	835	2	.	.	PUNCT
ftr-319	836	1	tit	tit	NOUN
ftr-319	836	2	.	.	PUNCT
ftr-319	837	1	68	68	NUM
ftr-319	837	2	,	,	PUNCT
ftr-319	837	3	§	§	PROPN
ftr-319	837	4	1218(h)(7	1218(h)(7	NUM
ftr-319	837	5	)	)	PUNCT
ftr-319	837	6	(	(	PUNCT
ftr-319	837	7	2012	2012	NUM
ftr-319	837	8	)	)	PUNCT
ftr-319	837	9	.	.	PUNCT
ftr-319	838	1	170	170	NUM
ftr-319	838	2	.	.	PUNCT
ftr-319	839	1	i	i	PRON
ftr-319	839	2	d.	d.	PROPN
ftr-319	839	3	§	§	PROPN
ftr-319	839	4	1218(h)(3)–(6	1218(h)(3)–(6	PROPN
ftr-319	839	5	)	)	PUNCT
ftr-319	839	6	.	.	PUNCT
ftr-319	840	1	171	171	NUM
ftr-319	840	2	.	.	PUNCT
ftr-319	841	1	the	the	DET
ftr-319	841	2	washington	washington	PROPN
ftr-319	841	3	business	business	PROPN
ftr-319	841	4	and	and	CCONJ
ftr-319	841	5	occupations	occupation	NOUN
ftr-319	841	6	tax	tax	NOUN
ftr-319	841	7	is	be	AUX
ftr-319	841	8	a	a	DET
ftr-319	841	9	tax	tax	NOUN
ftr-319	841	10	on	on	ADP
ftr-319	841	11	the	the	DET
ftr-319	841	12	“	"	PUNCT
ftr-319	841	13	value	value	NOUN
ftr-319	841	14	of	of	ADP
ftr-319	841	15	products	product	NOUN
ftr-319	841	16	,	,	PUNCT
ftr-319	841	17	gross	gross	ADJ
ftr-319	841	18	proceeds	proceed	NOUN
ftr-319	841	19	of	of	ADP
ftr-319	841	20	sales	sale	NOUN
ftr-319	841	21	,	,	PUNCT
ftr-319	841	22	or	or	CCONJ
ftr-319	841	23	gross	gross	ADJ
ftr-319	841	24	income	income	NOUN
ftr-319	841	25	of	of	ADP
ftr-319	841	26	[	[	X
ftr-319	841	27	a	a	X
ftr-319	841	28	]	]	X
ftr-319	841	29	business	business	NOUN
ftr-319	841	30	.	.	PUNCT
ftr-319	841	31	”	"	PUNCT
ftr-319	842	1	wash	wash	NOUN
ftr-319	842	2	.	.	PUNCT
ftr-319	843	1	rev	rev	PROPN
ftr-319	843	2	.	.	PROPN
ftr-319	843	3	code	code	PROPN
ftr-319	843	4	§	§	PROPN
ftr-319	843	5	82.04.220(1	82.04.220(1	NUM
ftr-319	843	6	)	)	PUNCT
ftr-319	843	7	(	(	PUNCT
ftr-319	843	8	2012	2012	NUM
ftr-319	843	9	)	)	PUNCT
ftr-319	843	10	.	.	PUNCT
ftr-319	844	1	172	172	X
ftr-319	844	2	.	.	PUNCT
ftr-319	845	1	i	i	PRON
ftr-319	845	2	d.	d.	PROPN
ftr-319	845	3	§	§	PROPN
ftr-319	845	4	82.04.067(6	82.04.067(6	NUM
ftr-319	845	5	)	)	PUNCT
ftr-319	845	6	.	.	PUNCT
ftr-319	846	1	173	173	NUM
ftr-319	846	2	.	.	PUNCT
ftr-319	847	1	i	i	PRON
ftr-319	847	2	d.	d.	PROPN
ftr-319	847	3	§	§	PROPN
ftr-319	847	4	82.04.067(1	82.04.067(1	PROPN
ftr-319	847	5	)	)	PUNCT
ftr-319	847	6	.	.	PUNCT
ftr-319	848	1	174	174	NUM
ftr-319	848	2	.	.	PUNCT
ftr-319	849	1	i	i	PRON
ftr-319	849	2	d.	d.	PROPN
ftr-319	849	3	§	§	PROPN
ftr-319	849	4	82.04.067(5	82.04.067(5	PROPN
ftr-319	849	5	)	)	PUNCT
ftr-319	849	6	.	.	PUNCT
ftr-319	850	1	175	175	NUM
ftr-319	850	2	.	.	PUNCT
ftr-319	851	1	i	i	PRON
ftr-319	851	2	d.	d.	PROPN
ftr-319	851	3	§	§	PROPN
ftr-319	851	4	82.04.067(4	82.04.067(4	NUM
ftr-319	851	5	)	)	PUNCT
ftr-319	851	6	.	.	PUNCT
ftr-319	852	1	176	176	NUM
ftr-319	852	2	.	.	PUNCT
ftr-319	853	1	33	33	NUM
ftr-319	853	2	colo	colo	PROPN
ftr-319	853	3	.	.	PUNCT
ftr-319	854	1	reg	reg	NOUN
ftr-319	854	2	.	.	NOUN
ftr-319	854	3	8	8	NUM
ftr-319	854	4	(	(	PUNCT
ftr-319	854	5	april	april	PROPN
ftr-319	854	6	2010	2010	NUM
ftr-319	854	7	)	)	PUNCT
ftr-319	854	8	,	,	PUNCT
ftr-319	854	9	http://www.sos.state.co.us/ccr/	http://www.sos.state.co.us/ccr/	PROPN
ftr-319	854	10	registerhome.do?pyear=2010	registerhome.do?pyear=2010	PROPN
ftr-319	854	11	.	.	PROPN
ftr-319	854	12	177	177	NUM
ftr-319	854	13	.	.	X
ftr-319	854	14	1	1	NUM
ftr-319	854	15	colo	colo	PROPN
ftr-319	854	16	.	.	PUNCT
ftr-319	855	1	code	code	NOUN
ftr-319	855	2	regs	reg	NOUN
ftr-319	855	3	.	.	PUNCT
ftr-319	856	1	§	§	PROPN
ftr-319	856	2	201	201	NUM
ftr-319	856	3	-	-	SYM
ftr-319	856	4	2:39	2:39	NUM
ftr-319	856	5	-	-	PUNCT
ftr-319	856	6	22	22	NUM
ftr-319	856	7	-	-	PUNCT
ftr-319	856	8	301.1(2)(c	301.1(2)(c	NUM
ftr-319	856	9	)	)	PUNCT
ftr-319	856	10	(	(	PUNCT
ftr-319	856	11	2012	2012	NUM
ftr-319	856	12	)	)	PUNCT
ftr-319	856	13	.	.	PUNCT
ftr-319	857	1	taxpayers	taxpayer	NOUN
ftr-319	857	2	subject	subject	ADJ
ftr-319	857	3	to	to	ADP
ftr-319	857	4	the	the	DET
ftr-319	857	5	department	department	NOUN
ftr-319	857	6	’s	’s	PART
ftr-319	857	7	special	special	ADJ
ftr-319	857	8	apportionment	apportionment	NOUN
ftr-319	857	9	methods	method	NOUN
ftr-319	857	10	calculate	calculate	VERB
ftr-319	857	11	their	their	PRON
ftr-319	857	12	nexus	nexus	NOUN
ftr-319	857	13	factors	factor	NOUN
ftr-319	857	14	consistent	consistent	ADJ
ftr-319	857	15	with	with	ADP
ftr-319	857	16	those	those	DET
ftr-319	857	17	regulations	regulation	NOUN
ftr-319	857	18	as	as	SCONJ
ftr-319	857	19	they	they	PRON
ftr-319	857	20	were	be	AUX
ftr-319	857	21	defined	define	VERB
ftr-319	857	22	for	for	ADP
ftr-319	857	23	tax	tax	NOUN
ftr-319	857	24	periods	period	NOUN
ftr-319	857	25	prior	prior	ADV
ftr-319	857	26	to	to	ADP
ftr-319	857	27	january	january	PROPN
ftr-319	857	28	1	1	NUM
ftr-319	857	29	,	,	PUNCT
ftr-319	857	30	2009	2009	NUM
ftr-319	857	31	.	.	PUNCT
ftr-319	858	1	i	i	PRON
ftr-319	858	2	d.	d.	PROPN
ftr-319	858	3	§	§	PROPN
ftr-319	858	4	201	201	NUM
ftr-319	858	5	-	-	SYM
ftr-319	858	6	2:39	2:39	NUM
ftr-319	858	7	-	-	PUNCT
ftr-319	858	8	22	22	NUM
ftr-319	858	9	-	-	PUNCT
ftr-319	858	10	301.1(2)(c)(iv	301.1(2)(c)(iv	NUM
ftr-319	858	11	)	)	PUNCT
ftr-319	858	12	.	.	PUNCT
ftr-319	859	1	2012	2012	NUM
ftr-319	859	2	]	]	X
ftr-319	859	3	economic	economic	ADJ
ftr-319	859	4	nexus	nexus	NOUN
ftr-319	859	5	187	187	NUM
ftr-319	859	6	nexus	nexus	NOUN
ftr-319	859	7	with	with	ADP
ftr-319	859	8	connecticut	connecticut	PROPN
ftr-319	859	9	if	if	SCONJ
ftr-319	859	10	its	its	PRON
ftr-319	859	11	activities	activity	NOUN
ftr-319	859	12	have	have	AUX
ftr-319	859	13	resulted	result	VERB
ftr-319	859	14	in	in	ADP
ftr-319	859	15	at	at	ADV
ftr-319	859	16	least	least	ADV
ftr-319	859	17	$	$	SYM
ftr-319	859	18	500,000	500,000	NUM
ftr-319	859	19	of	of	ADP
ftr-319	859	20	connecticut	connecticut	PROPN
ftr-319	859	21	sales	sale	NOUN
ftr-319	859	22	during	during	ADP
ftr-319	859	23	the	the	DET
ftr-319	859	24	tax	tax	NOUN
ftr-319	860	1	year.178	year.178	PRON
ftr-319	860	2	these	these	DET
ftr-319	860	3	divergent	divergent	ADJ
ftr-319	860	4	legislative	legislative	ADJ
ftr-319	860	5	and	and	CCONJ
ftr-319	860	6	regulatory	regulatory	ADJ
ftr-319	860	7	actions	action	NOUN
ftr-319	860	8	show	show	VERB
ftr-319	860	9	that	that	SCONJ
ftr-319	860	10	states	state	NOUN
ftr-319	860	11	are	be	AUX
ftr-319	860	12	keen	keen	ADJ
ftr-319	860	13	to	to	PART
ftr-319	860	14	adopt	adopt	VERB
ftr-319	860	15	quantitative	quantitative	ADJ
ftr-319	860	16	economic	economic	ADJ
ftr-319	860	17	nexus	nexus	NOUN
ftr-319	860	18	standards	standard	NOUN
ftr-319	860	19	based	base	VERB
ftr-319	860	20	upon	upon	SCONJ
ftr-319	860	21	the	the	DET
ftr-319	860	22	mtc	mtc	PROPN
ftr-319	860	23	model	model	NOUN
ftr-319	860	24	,	,	PUNCT
ftr-319	860	25	but	but	CCONJ
ftr-319	860	26	states	state	NOUN
ftr-319	860	27	are	be	AUX
ftr-319	860	28	not	not	PART
ftr-319	860	29	limiting	limit	VERB
ftr-319	860	30	their	their	PRON
ftr-319	860	31	reach	reach	NOUN
ftr-319	860	32	to	to	ADP
ftr-319	860	33	that	that	PRON
ftr-319	860	34	set	set	VERB
ftr-319	860	35	forth	forth	ADP
ftr-319	860	36	by	by	ADP
ftr-319	860	37	the	the	DET
ftr-319	860	38	mtc	mtc	NOUN
ftr-319	860	39	.	.	PUNCT
ftr-319	861	1	states	state	NOUN
ftr-319	861	2	have	have	AUX
ftr-319	861	3	adopted	adopt	VERB
ftr-319	861	4	widely	widely	ADV
ftr-319	861	5	divergent	divergent	ADJ
ftr-319	861	6	sales	sale	NOUN
ftr-319	861	7	thresholds	threshold	NOUN
ftr-319	861	8	,	,	PUNCT
ftr-319	861	9	many	many	ADJ
ftr-319	861	10	fail	fail	VERB
ftr-319	861	11	to	to	PART
ftr-319	861	12	provide	provide	VERB
ftr-319	861	13	for	for	ADP
ftr-319	861	14	inflation	inflation	NOUN
ftr-319	861	15	adjustments	adjustment	NOUN
ftr-319	861	16	,	,	PUNCT
ftr-319	861	17	and	and	CCONJ
ftr-319	861	18	some	some	PRON
ftr-319	861	19	retain	retain	VERB
ftr-319	861	20	the	the	DET
ftr-319	861	21	right	right	NOUN
ftr-319	861	22	to	to	PART
ftr-319	861	23	tax	tax	NOUN
ftr-319	861	24	businesses	business	NOUN
ftr-319	861	25	that	that	PRON
ftr-319	861	26	do	do	AUX
ftr-319	861	27	not	not	PART
ftr-319	861	28	meet	meet	VERB
ftr-319	861	29	their	their	PRON
ftr-319	861	30	factor	factor	NOUN
ftr-319	861	31	thresholds	threshold	NOUN
ftr-319	861	32	.	.	PUNCT
ftr-319	862	1	iii	iii	X
ftr-319	862	2	.	.	NOUN
ftr-319	863	1	evaluating	evaluate	VERB
ftr-319	863	2	state	state	NOUN
ftr-319	863	3	economic	economic	ADJ
ftr-319	863	4	nexus	nexus	NOUN
ftr-319	863	5	formulations	formulation	NOUN
ftr-319	863	6	the	the	DET
ftr-319	863	7	discussion	discussion	NOUN
ftr-319	863	8	above	above	ADP
ftr-319	863	9	shows	show	VERB
ftr-319	863	10	that	that	SCONJ
ftr-319	863	11	significant	significant	ADJ
ftr-319	863	12	variation	variation	NOUN
ftr-319	863	13	exists	exist	VERB
ftr-319	863	14	among	among	ADP
ftr-319	863	15	states	state	NOUN
ftr-319	863	16	’	'	PUNCT
ftr-319	863	17	economic	economic	ADJ
ftr-319	863	18	nexus	nexus	NOUN
ftr-319	863	19	standards	standard	NOUN
ftr-319	863	20	,	,	PUNCT
ftr-319	863	21	whether	whether	SCONJ
ftr-319	863	22	in	in	ADP
ftr-319	863	23	qualitative	qualitative	NOUN
ftr-319	863	24	or	or	CCONJ
ftr-319	863	25	quantitative	quantitative	ADJ
ftr-319	863	26	form	form	NOUN
ftr-319	863	27	.	.	PUNCT
ftr-319	864	1	the	the	DET
ftr-319	864	2	most	most	ADV
ftr-319	864	3	obvious	obvious	ADJ
ftr-319	864	4	variation	variation	NOUN
ftr-319	864	5	is	be	AUX
ftr-319	864	6	among	among	ADP
ftr-319	864	7	states	state	NOUN
ftr-319	864	8	that	that	PRON
ftr-319	864	9	have	have	AUX
ftr-319	864	10	insisted	insist	VERB
ftr-319	864	11	on	on	ADP
ftr-319	864	12	“	"	PUNCT
ftr-319	864	13	heightened	heightened	ADJ
ftr-319	864	14	”	"	PUNCT
ftr-319	864	15	economic	economic	ADJ
ftr-319	864	16	nexus	nexus	NOUN
ftr-319	864	17	formulations	formulation	NOUN
ftr-319	864	18	and	and	CCONJ
ftr-319	864	19	those	those	PRON
ftr-319	864	20	that	that	PRON
ftr-319	864	21	have	have	AUX
ftr-319	864	22	either	either	CCONJ
ftr-319	864	23	failed	fail	VERB
ftr-319	864	24	to	to	PART
ftr-319	864	25	address	address	VERB
ftr-319	864	26	the	the	DET
ftr-319	864	27	scope	scope	NOUN
ftr-319	864	28	of	of	ADP
ftr-319	864	29	their	their	PRON
ftr-319	864	30	formulations	formulation	NOUN
ftr-319	864	31	or	or	CCONJ
ftr-319	864	32	those	those	PRON
ftr-319	864	33	that	that	PRON
ftr-319	864	34	simply	simply	ADV
ftr-319	864	35	rely	rely	VERB
ftr-319	864	36	on	on	ADP
ftr-319	864	37	source	source	NOUN
ftr-319	864	38	principles.179	principles.179	NOUN
ftr-319	864	39	evaluating	evaluate	VERB
ftr-319	864	40	the	the	DET
ftr-319	864	41	validity	validity	NOUN
ftr-319	864	42	of	of	ADP
ftr-319	864	43	source	source	NOUN
ftr-319	864	44	based	base	VERB
ftr-319	864	45	economic	economic	ADJ
ftr-319	864	46	nexus	nexus	NOUN
ftr-319	864	47	is	be	AUX
ftr-319	864	48	straightforward180	straightforward180	PROPN
ftr-319	864	49	—	—	PUNCT
ftr-319	864	50	its	its	PRON
ftr-319	864	51	validity	validity	NOUN
ftr-319	864	52	depends	depend	VERB
ftr-319	864	53	on	on	ADP
ftr-319	864	54	whether	whether	SCONJ
ftr-319	864	55	the	the	DET
ftr-319	864	56	commerce	commerce	NOUN
ftr-319	864	57	clause	clause	NOUN
ftr-319	864	58	requires	require	VERB
ftr-319	864	59	something	something	PRON
ftr-319	864	60	more	more	ADJ
ftr-319	864	61	than	than	ADP
ftr-319	864	62	the	the	DET
ftr-319	864	63	simple	simple	ADJ
ftr-319	864	64	derivation	derivation	NOUN
ftr-319	864	65	of	of	ADP
ftr-319	864	66	revenue	revenue	NOUN
ftr-319	864	67	from	from	ADP
ftr-319	864	68	a	a	DET
ftr-319	864	69	state.181	state.181	PROPN
ftr-319	864	70	heightened	heighten	VERB
ftr-319	864	71	economic	economic	ADJ
ftr-319	864	72	nexus	nexus	NOUN
ftr-319	864	73	formulations	formulation	NOUN
ftr-319	864	74	present	present	VERB
ftr-319	864	75	a	a	DET
ftr-319	864	76	much	much	ADV
ftr-319	864	77	different	different	ADJ
ftr-319	864	78	inquiry	inquiry	NOUN
ftr-319	864	79	.	.	PUNCT
ftr-319	865	1	such	such	ADJ
ftr-319	865	2	formulations	formulation	NOUN
ftr-319	865	3	purport	purport	VERB
ftr-319	865	4	to	to	PART
ftr-319	865	5	require	require	VERB
ftr-319	865	6	heightened	heightened	ADJ
ftr-319	865	7	levels	level	NOUN
ftr-319	865	8	of	of	ADP
ftr-319	865	9	connection	connection	NOUN
ftr-319	865	10	to	to	ADP
ftr-319	865	11	a	a	DET
ftr-319	865	12	state	state	NOUN
ftr-319	865	13	and	and	CCONJ
ftr-319	865	14	,	,	PUNCT
ftr-319	865	15	in	in	ADP
ftr-319	865	16	doing	do	VERB
ftr-319	865	17	so	so	ADV
ftr-319	865	18	,	,	PUNCT
ftr-319	865	19	attempt	attempt	VERB
ftr-319	865	20	to	to	PART
ftr-319	865	21	avoid	avoid	VERB
ftr-319	865	22	the	the	DET
ftr-319	865	23	more	more	ADV
ftr-319	865	24	difficult	difficult	ADJ
ftr-319	865	25	constitutional	constitutional	ADJ
ftr-319	865	26	question	question	NOUN
ftr-319	865	27	presented	present	VERB
ftr-319	865	28	by	by	ADP
ftr-319	865	29	economic	economic	ADJ
ftr-319	865	30	nexus	nexus	NOUN
ftr-319	865	31	once	once	SCONJ
ftr-319	865	32	it	it	PRON
ftr-319	865	33	is	be	AUX
ftr-319	865	34	accepted	accept	VERB
ftr-319	865	35	that	that	SCONJ
ftr-319	865	36	physical	physical	ADJ
ftr-319	865	37	presence	presence	NOUN
ftr-319	865	38	is	be	AUX
ftr-319	865	39	not	not	PART
ftr-319	865	40	required	require	VERB
ftr-319	865	41	.	.	PUNCT
ftr-319	866	1	those	those	DET
ftr-319	866	2	heightened	heighten	VERB
ftr-319	866	3	formulations	formulation	NOUN
ftr-319	866	4	thus	thus	ADV
ftr-319	866	5	serve	serve	VERB
ftr-319	866	6	to	to	PART
ftr-319	866	7	lessen	lessen	VERB
ftr-319	866	8	the	the	DET
ftr-319	866	9	need	need	NOUN
ftr-319	866	10	for	for	SCONJ
ftr-319	866	11	the	the	DET
ftr-319	866	12	court	court	NOUN
ftr-319	866	13	to	to	PART
ftr-319	866	14	evaluate	evaluate	VERB
ftr-319	866	15	that	that	DET
ftr-319	866	16	issue	issue	NOUN
ftr-319	866	17	and	and	CCONJ
ftr-319	866	18	purport	purport	NOUN
ftr-319	866	19	to	to	PART
ftr-319	866	20	provide	provide	VERB
ftr-319	866	21	a	a	DET
ftr-319	866	22	meaningful	meaningful	ADJ
ftr-319	866	23	method	method	NOUN
ftr-319	866	24	for	for	ADP
ftr-319	866	25	evaluating	evaluate	VERB
ftr-319	866	26	economic	economic	ADJ
ftr-319	866	27	nexus	nexus	NOUN
ftr-319	866	28	disputes	dispute	NOUN
ftr-319	866	29	moving	move	VERB
ftr-319	866	30	forward	forward	ADV
ftr-319	866	31	.	.	PUNCT
ftr-319	867	1	but	but	CCONJ
ftr-319	867	2	are	be	AUX
ftr-319	867	3	those	those	DET
ftr-319	867	4	formulations	formulation	NOUN
ftr-319	867	5	likely	likely	ADJ
ftr-319	867	6	to	to	PART
ftr-319	867	7	remain	remain	VERB
ftr-319	867	8	as	as	ADV
ftr-319	867	9	restrictive	restrictive	ADJ
ftr-319	867	10	as	as	SCONJ
ftr-319	867	11	they	they	PRON
ftr-319	867	12	are	be	AUX
ftr-319	867	13	today	today	NOUN
ftr-319	867	14	?	?	PUNCT
ftr-319	868	1	do	do	AUX
ftr-319	868	2	they	they	PRON
ftr-319	868	3	rest	rest	VERB
ftr-319	868	4	on	on	ADP
ftr-319	868	5	foundations	foundation	NOUN
ftr-319	868	6	that	that	PRON
ftr-319	868	7	will	will	AUX
ftr-319	868	8	stand	stand	VERB
ftr-319	868	9	firm	firm	ADJ
ftr-319	868	10	in	in	ADP
ftr-319	868	11	the	the	DET
ftr-319	868	12	face	face	NOUN
ftr-319	868	13	of	of	ADP
ftr-319	868	14	continued	continue	VERB
ftr-319	868	15	evaluation	evaluation	NOUN
ftr-319	868	16	and	and	CCONJ
ftr-319	868	17	pressure	pressure	NOUN
ftr-319	868	18	for	for	ADP
ftr-319	868	19	more	more	ADJ
ftr-319	868	20	state	state	NOUN
ftr-319	868	21	revenue	revenue	NOUN
ftr-319	868	22	?	?	PUNCT
ftr-319	869	1	if	if	SCONJ
ftr-319	869	2	the	the	DET
ftr-319	869	3	answers	answer	NOUN
ftr-319	869	4	to	to	ADP
ftr-319	869	5	these	these	DET
ftr-319	869	6	questions	question	NOUN
ftr-319	869	7	are	be	AUX
ftr-319	869	8	“	"	PUNCT
ftr-319	869	9	no	no	INTJ
ftr-319	869	10	,	,	PUNCT
ftr-319	869	11	”	"	PUNCT
ftr-319	869	12	then	then	ADV
ftr-319	869	13	states	state	VERB
ftr-319	869	14	’	'	PUNCT
ftr-319	869	15	current	current	ADJ
ftr-319	869	16	heightened	heighten	VERB
ftr-319	869	17	economic	economic	ADJ
ftr-319	869	18	nexus	nexus	NOUN
ftr-319	869	19	formulations	formulation	NOUN
ftr-319	869	20	provide	provide	VERB
ftr-319	869	21	only	only	ADV
ftr-319	869	22	a	a	DET
ftr-319	869	23	snapshot	snapshot	NOUN
ftr-319	869	24	of	of	ADP
ftr-319	869	25	what	what	PRON
ftr-319	869	26	economic	economic	ADJ
ftr-319	869	27	nexus	nexus	NOUN
ftr-319	869	28	currently	currently	ADV
ftr-319	869	29	178	178	NUM
ftr-319	869	30	.	.	PUNCT
ftr-319	870	1	connecticut	connecticut	PROPN
ftr-319	870	2	,	,	PUNCT
ftr-319	870	3	q&a	q&a	PROPN
ftr-319	870	4	,	,	PUNCT
ftr-319	870	5	supra	supra	PROPN
ftr-319	870	6	note	note	NOUN
ftr-319	870	7	145	145	NUM
ftr-319	870	8	.	.	PUNCT
ftr-319	870	9	179	179	NUM
ftr-319	870	10	.	.	PUNCT
ftr-319	871	1	the	the	DET
ftr-319	871	2	term	term	NOUN
ftr-319	871	3	“	"	PUNCT
ftr-319	871	4	heightened	heighten	VERB
ftr-319	871	5	”	"	PUNCT
ftr-319	871	6	in	in	ADP
ftr-319	871	7	this	this	DET
ftr-319	871	8	sense	sense	NOUN
ftr-319	871	9	refers	refer	VERB
ftr-319	871	10	to	to	ADP
ftr-319	871	11	those	those	DET
ftr-319	871	12	economic	economic	ADJ
ftr-319	871	13	nexus	nexus	NOUN
ftr-319	871	14	standards	standard	NOUN
ftr-319	871	15	that	that	PRON
ftr-319	871	16	require	require	VERB
ftr-319	871	17	some	some	DET
ftr-319	871	18	level	level	NOUN
ftr-319	871	19	of	of	ADP
ftr-319	871	20	economic	economic	ADJ
ftr-319	871	21	connection	connection	NOUN
ftr-319	871	22	to	to	ADP
ftr-319	871	23	a	a	DET
ftr-319	871	24	state	state	NOUN
ftr-319	871	25	that	that	PRON
ftr-319	871	26	is	be	AUX
ftr-319	871	27	significantly	significantly	ADV
ftr-319	871	28	higher	high	ADJ
ftr-319	871	29	than	than	ADP
ftr-319	871	30	the	the	DET
ftr-319	871	31	minimum	minimum	ADJ
ftr-319	871	32	connections	connection	NOUN
ftr-319	871	33	required	require	VERB
ftr-319	871	34	by	by	ADP
ftr-319	871	35	the	the	DET
ftr-319	871	36	due	due	ADJ
ftr-319	871	37	process	process	NOUN
ftr-319	871	38	clause	clause	NOUN
ftr-319	871	39	or	or	CCONJ
ftr-319	871	40	the	the	DET
ftr-319	871	41	simple	simple	ADJ
ftr-319	871	42	derivation	derivation	NOUN
ftr-319	871	43	of	of	ADP
ftr-319	871	44	revenue	revenue	NOUN
ftr-319	871	45	from	from	ADP
ftr-319	871	46	a	a	DET
ftr-319	871	47	state	state	NOUN
ftr-319	871	48	.	.	PUNCT
ftr-319	872	1	180	180	NUM
ftr-319	872	2	.	.	PUNCT
ftr-319	872	3	to	to	PART
ftr-319	872	4	call	call	VERB
ftr-319	872	5	the	the	DET
ftr-319	872	6	evaluation	evaluation	NOUN
ftr-319	872	7	“	"	PUNCT
ftr-319	872	8	straightforward	straightforward	NOUN
ftr-319	872	9	”	"	PUNCT
ftr-319	872	10	is	be	AUX
ftr-319	872	11	not	not	PART
ftr-319	872	12	to	to	PART
ftr-319	872	13	call	call	VERB
ftr-319	872	14	it	it	PRON
ftr-319	872	15	“	"	PUNCT
ftr-319	872	16	easy	easy	ADJ
ftr-319	872	17	.	.	PUNCT
ftr-319	872	18	”	"	PUNCT
ftr-319	873	1	it	it	PRON
ftr-319	873	2	is	be	AUX
ftr-319	873	3	straightforward	straightforward	ADJ
ftr-319	873	4	because	because	SCONJ
ftr-319	873	5	it	it	PRON
ftr-319	873	6	directly	directly	ADV
ftr-319	873	7	presents	present	VERB
ftr-319	873	8	the	the	DET
ftr-319	873	9	fundamental	fundamental	ADJ
ftr-319	873	10	constitutional	constitutional	ADJ
ftr-319	873	11	question	question	NOUN
ftr-319	873	12	,	,	PUNCT
ftr-319	873	13	not	not	PART
ftr-319	873	14	because	because	SCONJ
ftr-319	873	15	that	that	DET
ftr-319	873	16	question	question	NOUN
ftr-319	873	17	is	be	AUX
ftr-319	873	18	easily	easily	ADV
ftr-319	873	19	answered	answer	VERB
ftr-319	873	20	.	.	PUNCT
ftr-319	874	1	181	181	X
ftr-319	874	2	.	.	PUNCT
ftr-319	875	1	the	the	DET
ftr-319	875	2	initial	initial	ADJ
ftr-319	875	3	step	step	NOUN
ftr-319	875	4	in	in	ADP
ftr-319	875	5	determining	determine	VERB
ftr-319	875	6	the	the	DET
ftr-319	875	7	validity	validity	NOUN
ftr-319	875	8	of	of	ADP
ftr-319	875	9	those	those	DET
ftr-319	875	10	standards	standard	NOUN
ftr-319	875	11	is	be	AUX
ftr-319	875	12	thus	thus	ADV
ftr-319	875	13	determining	determine	VERB
ftr-319	875	14	whether	whether	SCONJ
ftr-319	875	15	quill	quill	NOUN
ftr-319	875	16	compels	compel	VERB
ftr-319	875	17	the	the	DET
ftr-319	875	18	conclusion	conclusion	NOUN
ftr-319	875	19	that	that	SCONJ
ftr-319	875	20	the	the	DET
ftr-319	875	21	commerce	commerce	NOUN
ftr-319	875	22	clause	clause	NOUN
ftr-319	875	23	provides	provide	VERB
ftr-319	875	24	a	a	DET
ftr-319	875	25	higher	high	ADJ
ftr-319	875	26	jurisdictional	jurisdictional	ADJ
ftr-319	875	27	bar	bar	NOUN
ftr-319	875	28	on	on	ADP
ftr-319	875	29	business	business	NOUN
ftr-319	875	30	activity	activity	NOUN
ftr-319	875	31	taxes	taxis	NOUN
ftr-319	875	32	than	than	SCONJ
ftr-319	875	33	does	do	VERB
ftr-319	875	34	the	the	DET
ftr-319	875	35	due	due	ADJ
ftr-319	875	36	process	process	NOUN
ftr-319	875	37	clause	clause	NOUN
ftr-319	875	38	.	.	PUNCT
ftr-319	876	1	see	see	VERB
ftr-319	876	2	infra	infra	NOUN
ftr-319	876	3	part	part	NOUN
ftr-319	876	4	iii.a.1	iii.a.1	NOUN
ftr-319	876	5	.	.	PROPN
ftr-319	877	1	188	188	NUM
ftr-319	877	2	florida	florida	PROPN
ftr-319	877	3	tax	tax	NOUN
ftr-319	877	4	review	review	NOUN
ftr-319	877	5	[	[	X
ftr-319	877	6	vol	vol	NOUN
ftr-319	877	7	.	.	PUNCT
ftr-319	878	1	13:4	13:4	NUM
ftr-319	878	2	means	mean	VERB
ftr-319	878	3	rather	rather	ADV
ftr-319	878	4	than	than	ADP
ftr-319	878	5	formulations	formulation	NOUN
ftr-319	878	6	on	on	ADP
ftr-319	878	7	which	which	PRON
ftr-319	878	8	taxpayers	taxpayer	NOUN
ftr-319	878	9	can	can	AUX
ftr-319	878	10	rely	rely	VERB
ftr-319	878	11	.	.	PUNCT
ftr-319	879	1	significantly	significantly	ADV
ftr-319	879	2	,	,	PUNCT
ftr-319	879	3	they	they	PRON
ftr-319	879	4	would	would	AUX
ftr-319	879	5	also	also	ADV
ftr-319	879	6	lack	lack	VERB
ftr-319	879	7	meaning	meaning	NOUN
ftr-319	879	8	in	in	ADP
ftr-319	879	9	the	the	DET
ftr-319	879	10	search	search	NOUN
ftr-319	879	11	for	for	ADP
ftr-319	879	12	a	a	DET
ftr-319	879	13	rational	rational	ADJ
ftr-319	879	14	economic	economic	ADJ
ftr-319	879	15	nexus	nexus	NOUN
ftr-319	879	16	standard	standard	NOUN
ftr-319	879	17	going	go	VERB
ftr-319	879	18	forward	forward	ADV
ftr-319	879	19	.	.	PUNCT
ftr-319	880	1	this	this	DET
ftr-319	880	2	section	section	NOUN
ftr-319	880	3	thus	thus	ADV
ftr-319	880	4	analyzes	analyze	VERB
ftr-319	880	5	whether	whether	SCONJ
ftr-319	880	6	and	and	CCONJ
ftr-319	880	7	how	how	SCONJ
ftr-319	880	8	those	those	DET
ftr-319	880	9	formulations	formulation	NOUN
ftr-319	880	10	will	will	AUX
ftr-319	880	11	develop	develop	VERB
ftr-319	880	12	over	over	ADP
ftr-319	880	13	time	time	NOUN
ftr-319	880	14	.	.	PUNCT
ftr-319	881	1	a.	a.	NOUN
ftr-319	881	2	the	the	DET
ftr-319	881	3	future	future	NOUN
ftr-319	881	4	of	of	ADP
ftr-319	881	5	qualitative	qualitative	ADJ
ftr-319	881	6	economic	economic	ADJ
ftr-319	881	7	nexus	nexus	NOUN
ftr-319	881	8	the	the	DET
ftr-319	881	9	discussion	discussion	NOUN
ftr-319	881	10	above	above	ADP
ftr-319	881	11	evidences	evidence	NOUN
ftr-319	881	12	that	that	SCONJ
ftr-319	881	13	states	state	NOUN
ftr-319	881	14	’	'	PUNCT
ftr-319	881	15	qualitative	qualitative	ADJ
ftr-319	881	16	economic	economic	ADJ
ftr-319	881	17	nexus	nexus	NOUN
ftr-319	881	18	formulations	formulation	NOUN
ftr-319	881	19	have	have	AUX
ftr-319	881	20	taken	take	VERB
ftr-319	881	21	many	many	ADJ
ftr-319	881	22	forms	form	NOUN
ftr-319	881	23	,	,	PUNCT
ftr-319	881	24	from	from	ADP
ftr-319	881	25	the	the	DET
ftr-319	881	26	mbna	mbna	PROPN
ftr-319	881	27	w.	w.	PROPN
ftr-319	881	28	va	va	PROPN
ftr-319	881	29	.	.	PUNCT
ftr-319	882	1	substantial	substantial	ADJ
ftr-319	882	2	economic	economic	ADJ
ftr-319	882	3	presence	presence	NOUN
ftr-319	882	4	test	test	NOUN
ftr-319	882	5	to	to	ADP
ftr-319	882	6	unarticulated	unarticulated	ADJ
ftr-319	882	7	standards	standard	NOUN
ftr-319	882	8	providing	provide	VERB
ftr-319	882	9	no	no	DET
ftr-319	882	10	explicit	explicit	ADJ
ftr-319	882	11	bounds	bound	NOUN
ftr-319	882	12	.	.	PUNCT
ftr-319	883	1	it	it	PRON
ftr-319	883	2	also	also	ADV
ftr-319	883	3	shows	show	VERB
ftr-319	883	4	that	that	SCONJ
ftr-319	883	5	the	the	DET
ftr-319	883	6	courts	court	NOUN
ftr-319	883	7	that	that	PRON
ftr-319	883	8	have	have	AUX
ftr-319	883	9	evaluated	evaluate	VERB
ftr-319	883	10	the	the	DET
ftr-319	883	11	scope	scope	NOUN
ftr-319	883	12	of	of	ADP
ftr-319	883	13	their	their	PRON
ftr-319	883	14	states	state	NOUN
ftr-319	883	15	’	'	PUNCT
ftr-319	883	16	economic	economic	ADJ
ftr-319	883	17	nexus	nexus	NOUN
ftr-319	883	18	formulations	formulation	NOUN
ftr-319	883	19	have	have	AUX
ftr-319	883	20	indicated	indicate	VERB
ftr-319	883	21	that	that	SCONJ
ftr-319	883	22	those	those	DET
ftr-319	883	23	formulations	formulation	NOUN
ftr-319	883	24	provide	provide	VERB
ftr-319	883	25	heightened	heighten	VERB
ftr-319	883	26	jurisdictional	jurisdictional	ADJ
ftr-319	883	27	bars	bar	NOUN
ftr-319	883	28	that	that	PRON
ftr-319	883	29	are	be	AUX
ftr-319	883	30	more	more	ADV
ftr-319	883	31	onerous	onerous	ADJ
ftr-319	883	32	than	than	ADP
ftr-319	883	33	that	that	PRON
ftr-319	883	34	provided	provide	VERB
ftr-319	883	35	by	by	ADP
ftr-319	883	36	the	the	DET
ftr-319	883	37	due	due	ADJ
ftr-319	883	38	process	process	NOUN
ftr-319	883	39	clause	clause	NOUN
ftr-319	883	40	.	.	PUNCT
ftr-319	884	1	those	those	DET
ftr-319	884	2	heightened	heighten	VERB
ftr-319	884	3	standards	standard	NOUN
ftr-319	884	4	require	require	VERB
ftr-319	884	5	taxpayers	taxpayer	NOUN
ftr-319	884	6	to	to	PART
ftr-319	884	7	have	have	VERB
ftr-319	884	8	“	"	PUNCT
ftr-319	884	9	significant	significant	ADJ
ftr-319	884	10	”	"	PUNCT
ftr-319	884	11	or	or	CCONJ
ftr-319	884	12	“	"	PUNCT
ftr-319	884	13	substantial	substantial	ADJ
ftr-319	884	14	”	"	PUNCT
ftr-319	884	15	economic	economic	ADJ
ftr-319	884	16	connections	connection	NOUN
ftr-319	884	17	with	with	ADP
ftr-319	884	18	a	a	DET
ftr-319	884	19	state.182	state.182	NOUN
ftr-319	884	20	constitutionally	constitutionally	ADV
ftr-319	884	21	adequate	adequate	ADJ
ftr-319	884	22	economic	economic	ADJ
ftr-319	884	23	nexus	nexus	NOUN
ftr-319	884	24	under	under	ADP
ftr-319	884	25	those	those	DET
ftr-319	884	26	standards	standard	NOUN
ftr-319	884	27	can	can	AUX
ftr-319	884	28	thus	thus	ADV
ftr-319	884	29	only	only	ADV
ftr-319	884	30	be	be	AUX
ftr-319	884	31	found	find	VERB
ftr-319	884	32	where	where	SCONJ
ftr-319	884	33	a	a	DET
ftr-319	884	34	taxpayer	taxpayer	NOUN
ftr-319	884	35	has	have	AUX
ftr-319	884	36	undertaken	undertake	VERB
ftr-319	884	37	frequent	frequent	ADJ
ftr-319	884	38	,	,	PUNCT
ftr-319	884	39	meaningful	meaningful	ADJ
ftr-319	884	40	,	,	PUNCT
ftr-319	884	41	and	and	CCONJ
ftr-319	884	42	systematic	systematic	ADJ
ftr-319	884	43	efforts	effort	NOUN
ftr-319	884	44	to	to	PART
ftr-319	884	45	exploit	exploit	VERB
ftr-319	884	46	the	the	DET
ftr-319	884	47	market	market	NOUN
ftr-319	884	48	of	of	ADP
ftr-319	884	49	the	the	DET
ftr-319	884	50	taxing	tax	VERB
ftr-319	884	51	state.183	state.183	ADJ
ftr-319	884	52	evaluation	evaluation	NOUN
ftr-319	884	53	of	of	ADP
ftr-319	884	54	those	those	DET
ftr-319	884	55	standards	standard	NOUN
ftr-319	884	56	shows	show	VERB
ftr-319	884	57	three	three	NUM
ftr-319	884	58	fundamental	fundamental	ADJ
ftr-319	884	59	weaknesses	weakness	NOUN
ftr-319	884	60	that	that	PRON
ftr-319	884	61	call	call	VERB
ftr-319	884	62	into	into	ADP
ftr-319	884	63	question	question	NOUN
ftr-319	884	64	the	the	DET
ftr-319	884	65	sustainability	sustainability	NOUN
ftr-319	884	66	of	of	ADP
ftr-319	884	67	their	their	PRON
ftr-319	884	68	heightened	heighten	VERB
ftr-319	884	69	formulations	formulation	NOUN
ftr-319	884	70	.	.	PUNCT
ftr-319	885	1	first	first	ADV
ftr-319	885	2	,	,	PUNCT
ftr-319	885	3	the	the	DET
ftr-319	885	4	u.s	u.s	PROPN
ftr-319	885	5	.	.	PROPN
ftr-319	885	6	supreme	supreme	PROPN
ftr-319	885	7	court	court	PROPN
ftr-319	885	8	’s	’s	PART
ftr-319	885	9	commerce	commerce	PROPN
ftr-319	885	10	clause	clause	NOUN
ftr-319	885	11	jurisprudence	jurisprudence	NOUN
ftr-319	885	12	does	do	AUX
ftr-319	885	13	not	not	PART
ftr-319	885	14	compel	compel	VERB
ftr-319	885	15	elevation	elevation	NOUN
ftr-319	885	16	of	of	ADP
ftr-319	885	17	those	those	DET
ftr-319	885	18	commerce	commerce	NOUN
ftr-319	885	19	clause	clause	NOUN
ftr-319	885	20	standards	standard	NOUN
ftr-319	885	21	over	over	ADP
ftr-319	885	22	the	the	DET
ftr-319	885	23	due	due	ADJ
ftr-319	885	24	process	process	NOUN
ftr-319	885	25	clause	clause	NOUN
ftr-319	885	26	.	.	PUNCT
ftr-319	886	1	second	second	ADJ
ftr-319	886	2	,	,	PUNCT
ftr-319	886	3	established	establish	VERB
ftr-319	886	4	precedent	precedent	NOUN
ftr-319	886	5	shows	show	VERB
ftr-319	886	6	that	that	SCONJ
ftr-319	886	7	the	the	DET
ftr-319	886	8	concept	concept	NOUN
ftr-319	886	9	of	of	ADP
ftr-319	886	10	substantiality	substantiality	NOUN
ftr-319	886	11	has	have	VERB
ftr-319	886	12	very	very	ADV
ftr-319	886	13	little	little	ADJ
ftr-319	886	14	meaning	meaning	NOUN
ftr-319	886	15	for	for	ADP
ftr-319	886	16	purposes	purpose	NOUN
ftr-319	886	17	of	of	ADP
ftr-319	886	18	state	state	NOUN
ftr-319	886	19	tax	tax	NOUN
ftr-319	886	20	nexus	nexus	NOUN
ftr-319	886	21	analyses	analysis	NOUN
ftr-319	886	22	.	.	PUNCT
ftr-319	887	1	third	third	ADJ
ftr-319	887	2	,	,	PUNCT
ftr-319	887	3	those	those	DET
ftr-319	887	4	standards	standard	NOUN
ftr-319	887	5	unnaturally	unnaturally	ADV
ftr-319	887	6	elevate	elevate	VERB
ftr-319	887	7	physical	physical	ADJ
ftr-319	887	8	contacts	contact	NOUN
ftr-319	887	9	over	over	ADP
ftr-319	887	10	economic	economic	ADJ
ftr-319	887	11	contacts	contact	NOUN
ftr-319	887	12	.	.	PUNCT
ftr-319	888	1	1	1	X
ftr-319	888	2	.	.	X
ftr-319	888	3	the	the	DET
ftr-319	888	4	gratuitous	gratuitous	ADJ
ftr-319	888	5	elevation	elevation	NOUN
ftr-319	888	6	of	of	ADP
ftr-319	888	7	the	the	DET
ftr-319	888	8	commerce	commerce	NOUN
ftr-319	888	9	clause	clause	NOUN
ftr-319	888	10	over	over	ADP
ftr-319	888	11	the	the	DET
ftr-319	888	12	due	due	ADJ
ftr-319	888	13	process	process	NOUN
ftr-319	888	14	clause	clause	NOUN
ftr-319	888	15	as	as	SCONJ
ftr-319	888	16	discussed	discuss	VERB
ftr-319	888	17	above	above	ADV
ftr-319	888	18	,	,	PUNCT
ftr-319	888	19	state	state	NOUN
ftr-319	888	20	courts	court	NOUN
ftr-319	888	21	adopting	adopt	VERB
ftr-319	888	22	heightened	heighten	VERB
ftr-319	888	23	economic	economic	ADJ
ftr-319	888	24	nexus	nexus	NOUN
ftr-319	888	25	standards	standard	NOUN
ftr-319	888	26	have	have	AUX
ftr-319	888	27	done	do	VERB
ftr-319	888	28	so	so	ADV
ftr-319	888	29	based	base	VERB
ftr-319	888	30	on	on	ADP
ftr-319	888	31	a	a	DET
ftr-319	888	32	belief	belief	NOUN
ftr-319	888	33	that	that	SCONJ
ftr-319	888	34	the	the	DET
ftr-319	888	35	commerce	commerce	NOUN
ftr-319	888	36	clause	clause	NOUN
ftr-319	888	37	must	must	AUX
ftr-319	888	38	restrict	restrict	VERB
ftr-319	888	39	state	state	NOUN
ftr-319	888	40	power	power	NOUN
ftr-319	888	41	more	more	ADJ
ftr-319	888	42	than	than	ADP
ftr-319	888	43	the	the	DET
ftr-319	888	44	due	due	ADJ
ftr-319	888	45	process	process	NOUN
ftr-319	888	46	clause	clause	NOUN
ftr-319	888	47	restricts	restrict	VERB
ftr-319	888	48	state	state	NOUN
ftr-319	888	49	power.184	power.184	NOUN
ftr-319	888	50	each	each	PRON
ftr-319	888	51	of	of	ADP
ftr-319	888	52	those	those	DET
ftr-319	888	53	courts	court	NOUN
ftr-319	888	54	has	have	AUX
ftr-319	888	55	expressed	express	VERB
ftr-319	888	56	support	support	NOUN
ftr-319	888	57	for	for	ADP
ftr-319	888	58	this	this	DET
ftr-319	888	59	belief	belief	NOUN
ftr-319	888	60	by	by	ADP
ftr-319	888	61	182	182	NUM
ftr-319	888	62	.	.	PUNCT
ftr-319	889	1	tax	tax	NOUN
ftr-319	889	2	commissioner	commissioner	NOUN
ftr-319	889	3	of	of	ADP
ftr-319	889	4	w.	w.	PROPN
ftr-319	889	5	va	va	PROPN
ftr-319	889	6	.	.	PUNCT
ftr-319	890	1	v.	v.	ADP
ftr-319	890	2	mbna	mbna	PROPN
ftr-319	890	3	am	am	PROPN
ftr-319	890	4	.	.	PUNCT
ftr-319	891	1	bank	bank	PROPN
ftr-319	891	2	,	,	PUNCT
ftr-319	891	3	n.a	n.a	PROPN
ftr-319	891	4	.	.	PROPN
ftr-319	891	5	,	,	PUNCT
ftr-319	891	6	640	640	NUM
ftr-319	891	7	s.e.2d	s.e.2d	NUM
ftr-319	891	8	226	226	NUM
ftr-319	891	9	,	,	PUNCT
ftr-319	891	10	235	235	NUM
ftr-319	891	11	(	(	PUNCT
ftr-319	891	12	w.	w.	PROPN
ftr-319	891	13	va	va	PROPN
ftr-319	891	14	.	.	PROPN
ftr-319	891	15	2006	2006	NUM
ftr-319	891	16	)	)	PUNCT
ftr-319	891	17	.	.	PUNCT
ftr-319	892	1	183	183	NUM
ftr-319	892	2	.	.	PUNCT
ftr-319	893	1	i	i	PRON
ftr-319	893	2	d.	d.	PROPN
ftr-319	893	3	at	at	ADP
ftr-319	893	4	234–35	234–35	NUM
ftr-319	893	5	.	.	PUNCT
ftr-319	894	1	184	184	NUM
ftr-319	894	2	.	.	PUNCT
ftr-319	895	1	i	i	PRON
ftr-319	895	2	d.	d.	PROPN
ftr-319	895	3	at	at	ADP
ftr-319	895	4	235	235	NUM
ftr-319	895	5	(	(	PUNCT
ftr-319	895	6	“	"	PUNCT
ftr-319	895	7	exploitation	exploitation	NOUN
ftr-319	895	8	of	of	ADP
ftr-319	895	9	the	the	DET
ftr-319	895	10	market	market	NOUN
ftr-319	895	11	[	[	X
ftr-319	895	12	under	under	ADP
ftr-319	895	13	the	the	DET
ftr-319	895	14	commerce	commerce	NOUN
ftr-319	895	15	clause	clause	NOUN
ftr-319	895	16	]	]	PUNCT
ftr-319	895	17	must	must	AUX
ftr-319	895	18	be	be	AUX
ftr-319	895	19	greater	great	ADJ
ftr-319	895	20	in	in	ADP
ftr-319	895	21	degree	degree	NOUN
ftr-319	895	22	than	than	ADP
ftr-319	895	23	under	under	ADP
ftr-319	895	24	the	the	DET
ftr-319	895	25	due	due	ADJ
ftr-319	895	26	process	process	NOUN
ftr-319	895	27	standard	standard	NOUN
ftr-319	895	28	”	"	PUNCT
ftr-319	895	29	)	)	PUNCT
ftr-319	895	30	;	;	PUNCT
ftr-319	895	31	capital	capital	NOUN
ftr-319	895	32	one	one	NUM
ftr-319	895	33	bank	bank	NOUN
ftr-319	895	34	v.	v.	ADP
ftr-319	895	35	commissioner	commissioner	PROPN
ftr-319	895	36	of	of	ADP
ftr-319	895	37	rev	rev	PROPN
ftr-319	895	38	.	.	PROPN
ftr-319	895	39	,	,	PUNCT
ftr-319	895	40	899	899	NUM
ftr-319	895	41	n.e.2d	n.e.2d	NOUN
ftr-319	895	42	76	76	NUM
ftr-319	895	43	,	,	PUNCT
ftr-319	895	44	86	86	NUM
ftr-319	895	45	(	(	PUNCT
ftr-319	895	46	mass	mass	PROPN
ftr-319	895	47	.	.	PROPN
ftr-319	895	48	2009	2009	NUM
ftr-319	895	49	)	)	PUNCT
ftr-319	895	50	(	(	PUNCT
ftr-319	895	51	stating	state	VERB
ftr-319	895	52	that	that	SCONJ
ftr-319	895	53	the	the	DET
ftr-319	895	54	concept	concept	NOUN
ftr-319	895	55	of	of	ADP
ftr-319	895	56	substantial	substantial	ADJ
ftr-319	895	57	nexus	nexus	NOUN
ftr-319	895	58	“	"	PUNCT
ftr-319	895	59	plainly	plainly	ADV
ftr-319	895	60	means	mean	VERB
ftr-319	895	61	a	a	DET
ftr-319	895	62	greater	great	ADJ
ftr-319	895	63	presence	presence	NOUN
ftr-319	895	64	,	,	PUNCT
ftr-319	895	65	both	both	PRON
ftr-319	895	66	qualitatively	qualitatively	ADV
ftr-319	895	67	and	and	CCONJ
ftr-319	895	68	quantitatively	quantitatively	ADV
ftr-319	895	69	,	,	PUNCT
ftr-319	895	70	than	than	SCONJ
ftr-319	895	71	the	the	DET
ftr-319	895	72	minimum	minimum	ADJ
ftr-319	895	73	connection	connection	NOUN
ftr-319	895	74	between	between	ADP
ftr-319	895	75	a	a	DET
ftr-319	895	76	state	state	NOUN
ftr-319	895	77	and	and	CCONJ
ftr-319	895	78	a	a	DET
ftr-319	895	79	taxpayer	taxpayer	NOUN
ftr-319	895	80	that	that	SCONJ
ftr-319	895	81	2012	2012	NUM
ftr-319	895	82	]	]	X
ftr-319	895	83	economic	economic	ADJ
ftr-319	895	84	nexus	nexus	NOUN
ftr-319	895	85	189	189	NUM
ftr-319	895	86	referencing	referencing	NOUN
ftr-319	895	87	quill	quill	NOUN
ftr-319	895	88	and	and	CCONJ
ftr-319	895	89	its	its	PRON
ftr-319	895	90	discussion	discussion	NOUN
ftr-319	895	91	regarding	regard	VERB
ftr-319	895	92	the	the	DET
ftr-319	895	93	purposes	purpose	NOUN
ftr-319	895	94	and	and	CCONJ
ftr-319	895	95	requirements	requirement	NOUN
ftr-319	895	96	of	of	ADP
ftr-319	895	97	the	the	DET
ftr-319	895	98	commerce	commerce	NOUN
ftr-319	895	99	and	and	CCONJ
ftr-319	895	100	due	due	ADJ
ftr-319	895	101	process	process	NOUN
ftr-319	895	102	clauses.185	clauses.185	VERB
ftr-319	895	103	the	the	DET
ftr-319	895	104	steadfastness	steadfastness	NOUN
ftr-319	895	105	of	of	ADP
ftr-319	895	106	those	those	DET
ftr-319	895	107	heightened	heighten	VERB
ftr-319	895	108	economic	economic	ADJ
ftr-319	895	109	nexus	nexus	NOUN
ftr-319	895	110	standards	standard	NOUN
ftr-319	895	111	thus	thus	ADV
ftr-319	895	112	depends	depend	VERB
ftr-319	895	113	on	on	ADP
ftr-319	895	114	whether	whether	SCONJ
ftr-319	895	115	quill	quill	NOUN
ftr-319	895	116	actually	actually	ADV
ftr-319	895	117	commands	command	VERB
ftr-319	895	118	that	that	PRON
ftr-319	895	119	result	result	VERB
ftr-319	895	120	.	.	PUNCT
ftr-319	896	1	it	it	PRON
ftr-319	896	2	does	do	VERB
ftr-319	896	3	not	not	PART
ftr-319	896	4	.	.	PUNCT
ftr-319	897	1	prior	prior	ADV
ftr-319	897	2	to	to	ADP
ftr-319	897	3	quill	quill	NOUN
ftr-319	897	4	,	,	PUNCT
ftr-319	897	5	the	the	DET
ftr-319	897	6	court	court	NOUN
ftr-319	897	7	had	have	AUX
ftr-319	897	8	held	hold	VERB
ftr-319	897	9	that	that	SCONJ
ftr-319	897	10	both	both	CCONJ
ftr-319	897	11	the	the	DET
ftr-319	897	12	commerce	commerce	NOUN
ftr-319	897	13	and	and	CCONJ
ftr-319	897	14	due	due	ADJ
ftr-319	897	15	process	process	NOUN
ftr-319	897	16	clauses	clause	NOUN
ftr-319	897	17	required	require	VERB
ftr-319	897	18	that	that	SCONJ
ftr-319	897	19	a	a	DET
ftr-319	897	20	remote	remote	ADJ
ftr-319	897	21	vendor	vendor	NOUN
ftr-319	897	22	have	have	VERB
ftr-319	897	23	a	a	DET
ftr-319	897	24	physical	physical	ADJ
ftr-319	897	25	presence	presence	NOUN
ftr-319	897	26	in	in	ADP
ftr-319	897	27	a	a	DET
ftr-319	897	28	state	state	NOUN
ftr-319	897	29	before	before	SCONJ
ftr-319	897	30	the	the	DET
ftr-319	897	31	state	state	NOUN
ftr-319	897	32	could	could	AUX
ftr-319	897	33	require	require	VERB
ftr-319	897	34	the	the	DET
ftr-319	897	35	business	business	NOUN
ftr-319	897	36	to	to	PART
ftr-319	897	37	collect	collect	VERB
ftr-319	897	38	its	its	PRON
ftr-319	897	39	sales	sale	NOUN
ftr-319	897	40	or	or	CCONJ
ftr-319	897	41	use	use	NOUN
ftr-319	897	42	taxes.186	taxes.186	X
ftr-319	897	43	the	the	DET
ftr-319	897	44	quill	quill	NOUN
ftr-319	897	45	court	court	NOUN
ftr-319	897	46	,	,	PUNCT
ftr-319	897	47	however	however	ADV
ftr-319	897	48	,	,	PUNCT
ftr-319	897	49	recognized	recognize	VERB
ftr-319	897	50	that	that	SCONJ
ftr-319	897	51	its	its	PRON
ftr-319	897	52	general	general	ADJ
ftr-319	897	53	due	due	ADJ
ftr-319	897	54	process	process	NOUN
ftr-319	897	55	jurisprudence	jurisprudence	NOUN
ftr-319	897	56	had	have	AUX
ftr-319	897	57	evolved	evolve	VERB
ftr-319	897	58	to	to	PART
ftr-319	897	59	reject	reject	VERB
ftr-319	897	60	the	the	DET
ftr-319	897	61	physical	physical	ADJ
ftr-319	897	62	presence	presence	NOUN
ftr-319	897	63	rule	rule	NOUN
ftr-319	897	64	in	in	ADP
ftr-319	897	65	favor	favor	NOUN
ftr-319	897	66	of	of	ADP
ftr-319	897	67	a	a	DET
ftr-319	897	68	minimum	minimum	ADJ
ftr-319	897	69	-	-	PUNCT
ftr-319	897	70	contacts	contact	NOUN
ftr-319	897	71	standard.187	standard.187	NOUN
ftr-319	897	72	the	the	DET
ftr-319	897	73	court	court	NOUN
ftr-319	897	74	thus	thus	ADV
ftr-319	897	75	agreed	agree	VERB
ftr-319	897	76	to	to	AUX
ftr-319	897	77	“	"	PUNCT
ftr-319	897	78	lower	low	ADJ
ftr-319	897	79	”	"	PUNCT
ftr-319	897	80	its	its	PRON
ftr-319	897	81	due	due	ADJ
ftr-319	897	82	process	process	NOUN
ftr-319	897	83	bar	bar	NOUN
ftr-319	897	84	for	for	ADP
ftr-319	897	85	purposes	purpose	NOUN
ftr-319	897	86	of	of	ADP
ftr-319	897	87	analyzing	analyze	VERB
ftr-319	897	88	state	state	NOUN
ftr-319	897	89	taxes	taxis	NOUN
ftr-319	897	90	.	.	PUNCT
ftr-319	898	1	at	at	ADP
ftr-319	898	2	the	the	DET
ftr-319	898	3	same	same	ADJ
ftr-319	898	4	time	time	NOUN
ftr-319	898	5	,	,	PUNCT
ftr-319	898	6	the	the	DET
ftr-319	898	7	court	court	NOUN
ftr-319	898	8	determined	determine	VERB
ftr-319	898	9	to	to	PART
ftr-319	898	10	maintain	maintain	VERB
ftr-319	898	11	its	its	PRON
ftr-319	898	12	physical	physical	ADJ
ftr-319	898	13	presence	presence	NOUN
ftr-319	898	14	rule	rule	NOUN
ftr-319	898	15	under	under	ADP
ftr-319	898	16	the	the	DET
ftr-319	898	17	commerce	commerce	NOUN
ftr-319	898	18	clause	clause	NOUN
ftr-319	898	19	(	(	PUNCT
ftr-319	898	20	at	at	ADP
ftr-319	898	21	least	least	ADJ
ftr-319	898	22	for	for	ADP
ftr-319	898	23	purposes	purpose	NOUN
ftr-319	898	24	of	of	ADP
ftr-319	898	25	state	state	NOUN
ftr-319	898	26	sales	sale	NOUN
ftr-319	898	27	and	and	CCONJ
ftr-319	898	28	use	use	VERB
ftr-319	898	29	taxes).188	taxes).188	ADJ
ftr-319	898	30	that	that	SCONJ
ftr-319	898	31	simultaneous	simultaneous	ADJ
ftr-319	898	32	lowering	lowering	NOUN
ftr-319	898	33	of	of	ADP
ftr-319	898	34	the	the	DET
ftr-319	898	35	due	due	ADJ
ftr-319	898	36	process	process	NOUN
ftr-319	898	37	bar	bar	NOUN
ftr-319	898	38	and	and	CCONJ
ftr-319	898	39	maintenance	maintenance	NOUN
ftr-319	898	40	of	of	ADP
ftr-319	898	41	a	a	DET
ftr-319	898	42	heightened	heighten	VERB
ftr-319	898	43	commerce	commerce	NOUN
ftr-319	898	44	clause	clause	NOUN
ftr-319	898	45	bar	bar	NOUN
ftr-319	898	46	can	can	AUX
ftr-319	898	47	be	be	AUX
ftr-319	898	48	interpreted	interpret	VERB
ftr-319	898	49	to	to	PART
ftr-319	898	50	mean	mean	VERB
ftr-319	898	51	that	that	SCONJ
ftr-319	898	52	the	the	DET
ftr-319	898	53	commerce	commerce	NOUN
ftr-319	898	54	clause	clause	NOUN
ftr-319	898	55	requires	require	VERB
ftr-319	898	56	a	a	DET
ftr-319	898	57	“	"	PUNCT
ftr-319	898	58	higher	high	ADJ
ftr-319	898	59	”	"	PUNCT
ftr-319	898	60	jurisdictional	jurisdictional	ADJ
ftr-319	898	61	bar	bar	NOUN
ftr-319	898	62	than	than	SCONJ
ftr-319	898	63	does	do	VERB
ftr-319	898	64	the	the	DET
ftr-319	898	65	due	due	ADJ
ftr-319	898	66	process	process	NOUN
ftr-319	898	67	clause	clause	NOUN
ftr-319	898	68	,	,	PUNCT
ftr-319	898	69	and	and	CCONJ
ftr-319	898	70	states	state	NOUN
ftr-319	898	71	have	have	AUX
ftr-319	898	72	certainly	certainly	ADV
ftr-319	898	73	felt	feel	VERB
ftr-319	898	74	limited	limit	VERB
ftr-319	898	75	by	by	ADP
ftr-319	898	76	that	that	DET
ftr-319	898	77	construction	construction	NOUN
ftr-319	898	78	.	.	PUNCT
ftr-319	899	1	such	such	DET
ftr-319	899	2	a	a	DET
ftr-319	899	3	conclusion	conclusion	NOUN
ftr-319	899	4	holds	hold	VERB
ftr-319	899	5	true	true	ADJ
ftr-319	899	6	,	,	PUNCT
ftr-319	899	7	however	however	ADV
ftr-319	899	8	,	,	PUNCT
ftr-319	899	9	only	only	ADV
ftr-319	899	10	as	as	ADV
ftr-319	899	11	long	long	ADV
ftr-319	899	12	as	as	SCONJ
ftr-319	899	13	the	the	DET
ftr-319	899	14	commerce	commerce	NOUN
ftr-319	899	15	clause	clause	NOUN
ftr-319	899	16	still	still	ADV
ftr-319	899	17	imposes	impose	VERB
ftr-319	899	18	a	a	DET
ftr-319	899	19	physical	physical	ADJ
ftr-319	899	20	presence	presence	NOUN
ftr-319	899	21	requirement	requirement	NOUN
ftr-319	899	22	.	.	PUNCT
ftr-319	900	1	indeed	indeed	ADV
ftr-319	900	2	,	,	PUNCT
ftr-319	900	3	the	the	DET
ftr-319	900	4	comparison	comparison	NOUN
ftr-319	900	5	to	to	PART
ftr-319	900	6	be	be	AUX
ftr-319	900	7	made	make	VERB
ftr-319	900	8	in	in	ADP
ftr-319	900	9	quill	quill	NOUN
ftr-319	900	10	is	be	AUX
ftr-319	900	11	not	not	PART
ftr-319	900	12	between	between	ADP
ftr-319	900	13	the	the	DET
ftr-319	900	14	commerce	commerce	NOUN
ftr-319	900	15	and	and	CCONJ
ftr-319	900	16	due	due	ADJ
ftr-319	900	17	process	process	NOUN
ftr-319	900	18	clauses	clause	NOUN
ftr-319	900	19	,	,	PUNCT
ftr-319	900	20	but	but	CCONJ
ftr-319	900	21	between	between	ADP
ftr-319	900	22	the	the	DET
ftr-319	900	23	physical	physical	ADJ
ftr-319	900	24	presence	presence	NOUN
ftr-319	900	25	standard	standard	NOUN
ftr-319	900	26	and	and	CCONJ
ftr-319	900	27	the	the	DET
ftr-319	900	28	minimum	minimum	ADJ
ftr-319	900	29	contacts	contact	NOUN
ftr-319	900	30	standard	standard	NOUN
ftr-319	900	31	.	.	PUNCT
ftr-319	901	1	if	if	SCONJ
ftr-319	901	2	the	the	DET
ftr-319	901	3	commerce	commerce	PROPN
ftr-319	901	4	clause	clause	NOUN
ftr-319	901	5	test	test	NOUN
ftr-319	901	6	is	be	AUX
ftr-319	901	7	no	no	ADV
ftr-319	901	8	longer	long	ADJ
ftr-319	901	9	one	one	NUM
ftr-319	901	10	of	of	ADP
ftr-319	901	11	physical	physical	ADJ
ftr-319	901	12	presence	presence	NOUN
ftr-319	901	13	(	(	PUNCT
ftr-319	901	14	as	as	SCONJ
ftr-319	901	15	is	be	AUX
ftr-319	901	16	the	the	DET
ftr-319	901	17	case	case	NOUN
ftr-319	901	18	if	if	SCONJ
ftr-319	901	19	one	one	PRON
ftr-319	901	20	accepts	accept	VERB
ftr-319	901	21	an	an	DET
ftr-319	901	22	economic	economic	ADJ
ftr-319	901	23	nexus	nexus	NOUN
ftr-319	901	24	standard	standard	NOUN
ftr-319	901	25	)	)	PUNCT
ftr-319	901	26	,	,	PUNCT
ftr-319	901	27	then	then	ADV
ftr-319	901	28	that	that	DET
ftr-319	901	29	comparison	comparison	NOUN
ftr-319	901	30	is	be	AUX
ftr-319	901	31	no	no	ADV
ftr-319	901	32	longer	long	ADV
ftr-319	901	33	relevant.189	relevant.189	NOUN
ftr-319	901	34	would	would	AUX
ftr-319	901	35	satisfy	satisfy	VERB
ftr-319	901	36	a	a	DET
ftr-319	901	37	due	due	ADJ
ftr-319	901	38	process	process	NOUN
ftr-319	901	39	inquiry	inquiry	NOUN
ftr-319	901	40	”	"	PUNCT
ftr-319	901	41	)	)	PUNCT
ftr-319	901	42	;	;	PUNCT
ftr-319	901	43	kmart	kmart	PROPN
ftr-319	901	44	props	props	PROPN
ftr-319	901	45	.	.	PROPN
ftr-319	901	46	,	,	PUNCT
ftr-319	901	47	inc	inc	PROPN
ftr-319	901	48	.	.	PROPN
ftr-319	901	49	v.	v.	PROPN
ftr-319	901	50	n.m	n.m	PROPN
ftr-319	901	51	.	.	PROPN
ftr-319	901	52	tax’n	tax’n	PROPN
ftr-319	901	53	&	&	CCONJ
ftr-319	901	54	rev	rev	PROPN
ftr-319	901	55	.	.	PROPN
ftr-319	901	56	dep’t	dep’t	PROPN
ftr-319	901	57	,	,	PUNCT
ftr-319	901	58	131	131	NUM
ftr-319	901	59	p.3d	p.3d	NUM
ftr-319	901	60	27	27	NUM
ftr-319	901	61	,	,	PUNCT
ftr-319	901	62	36	36	NUM
ftr-319	901	63	(	(	PUNCT
ftr-319	901	64	n.m	n.m	PROPN
ftr-319	901	65	.	.	PROPN
ftr-319	901	66	2001	2001	NUM
ftr-319	901	67	)	)	PUNCT
ftr-319	901	68	(	(	PUNCT
ftr-319	901	69	“	"	PUNCT
ftr-319	901	70	although	although	SCONJ
ftr-319	901	71	quill	quill	NOUN
ftr-319	901	72	did	do	AUX
ftr-319	901	73	establish	establish	VERB
ftr-319	901	74	that	that	SCONJ
ftr-319	901	75	‘	'	PUNCT
ftr-319	901	76	substantial	substantial	ADJ
ftr-319	901	77	nexus	nexus	NOUN
ftr-319	901	78	’	'	PUNCT
ftr-319	901	79	under	under	ADP
ftr-319	901	80	complete	complete	ADJ
ftr-319	901	81	auto	auto	NOUN
ftr-319	901	82	transit	transit	NOUN
ftr-319	901	83	has	have	VERB
ftr-319	901	84	more	more	ADJ
ftr-319	901	85	than	than	ADP
ftr-319	901	86	the	the	DET
ftr-319	901	87	minimum	minimum	ADJ
ftr-319	901	88	contacts	contact	NOUN
ftr-319	901	89	required	require	VERB
ftr-319	901	90	of	of	ADP
ftr-319	901	91	due	due	ADJ
ftr-319	901	92	process	process	NOUN
ftr-319	901	93	.	.	PUNCT
ftr-319	901	94	.	.	PUNCT
ftr-319	902	1	.	.	PUNCT
ftr-319	903	1	we	we	PRON
ftr-319	903	2	need	need	AUX
ftr-319	903	3	not	not	PART
ftr-319	903	4	quantify	quantify	VERB
ftr-319	903	5	that	that	DET
ftr-319	903	6	difference	difference	NOUN
ftr-319	903	7	here	here	ADV
ftr-319	903	8	.	.	PUNCT
ftr-319	903	9	”	"	PUNCT
ftr-319	903	10	)	)	PUNCT
ftr-319	903	11	.	.	PUNCT
ftr-319	904	1	185	185	NUM
ftr-319	904	2	.	.	PUNCT
ftr-319	905	1	mbna	mbna	PROPN
ftr-319	905	2	w.	w.	PROPN
ftr-319	905	3	va	va	PROPN
ftr-319	905	4	.	.	PROPN
ftr-319	905	5	,	,	PUNCT
ftr-319	905	6	640	640	NUM
ftr-319	905	7	s.e.2d	s.e.2d	NOUN
ftr-319	905	8	at	at	ADP
ftr-319	905	9	235	235	NUM
ftr-319	905	10	(	(	PUNCT
ftr-319	905	11	responding	respond	VERB
ftr-319	905	12	to	to	ADP
ftr-319	905	13	the	the	DET
ftr-319	905	14	taxpayer	taxpayer	NOUN
ftr-319	905	15	’s	’s	PART
ftr-319	905	16	argument	argument	NOUN
ftr-319	905	17	that	that	SCONJ
ftr-319	905	18	an	an	DET
ftr-319	905	19	economic	economic	ADJ
ftr-319	905	20	nexus	nexus	NOUN
ftr-319	905	21	test	test	NOUN
ftr-319	905	22	was	be	AUX
ftr-319	905	23	“	"	PUNCT
ftr-319	905	24	in	in	ADP
ftr-319	905	25	fact	fact	NOUN
ftr-319	905	26	[	[	X
ftr-319	905	27	]	]	X
ftr-319	905	28	applying	apply	VERB
ftr-319	905	29	a	a	DET
ftr-319	905	30	due	due	ADJ
ftr-319	905	31	process	process	NOUN
ftr-319	905	32	minimum	minimum	ADJ
ftr-319	905	33	contacts	contact	NOUN
ftr-319	905	34	standard	standard	NOUN
ftr-319	905	35	in	in	ADP
ftr-319	905	36	violation	violation	NOUN
ftr-319	905	37	of	of	ADP
ftr-319	905	38	quill	quill	NOUN
ftr-319	905	39	”	"	PUNCT
ftr-319	905	40	)	)	PUNCT
ftr-319	905	41	;	;	PUNCT
ftr-319	906	1	capital	capital	NOUN
ftr-319	906	2	one	one	NUM
ftr-319	906	3	,	,	PUNCT
ftr-319	906	4	899	899	NUM
ftr-319	906	5	n.e.2d	n.e.2d	NOUN
ftr-319	906	6	at	at	ADP
ftr-319	906	7	86	86	NUM
ftr-319	906	8	(	(	PUNCT
ftr-319	906	9	citing	cite	VERB
ftr-319	906	10	back	back	ADV
ftr-319	906	11	to	to	ADP
ftr-319	906	12	the	the	DET
ftr-319	906	13	court	court	NOUN
ftr-319	906	14	’s	’s	PART
ftr-319	906	15	discussion	discussion	NOUN
ftr-319	906	16	of	of	ADP
ftr-319	906	17	quill	quill	PROPN
ftr-319	906	18	’s	’s	PART
ftr-319	906	19	commerce	commerce	PROPN
ftr-319	906	20	clause	clause	NOUN
ftr-319	906	21	discussion	discussion	NOUN
ftr-319	906	22	in	in	ADP
ftr-319	906	23	a	a	DET
ftr-319	906	24	prior	prior	ADJ
ftr-319	906	25	footnote	footnote	NOUN
ftr-319	906	26	)	)	PUNCT
ftr-319	906	27	;	;	PUNCT
ftr-319	906	28	kmart	kmart	PROPN
ftr-319	906	29	props	props	PROPN
ftr-319	906	30	.	.	PUNCT
ftr-319	906	31	,	,	PUNCT
ftr-319	906	32	131	131	NUM
ftr-319	906	33	p.3d	p.3d	NUM
ftr-319	906	34	at	at	ADP
ftr-319	906	35	36	36	NUM
ftr-319	906	36	(	(	PUNCT
ftr-319	906	37	noting	note	VERB
ftr-319	906	38	that	that	SCONJ
ftr-319	906	39	quill	quill	NOUN
ftr-319	906	40	established	establish	VERB
ftr-319	906	41	that	that	SCONJ
ftr-319	906	42	the	the	DET
ftr-319	906	43	commerce	commerce	NOUN
ftr-319	906	44	clause	clause	NOUN
ftr-319	906	45	imposes	impose	VERB
ftr-319	906	46	a	a	DET
ftr-319	906	47	higher	high	ADJ
ftr-319	906	48	burden	burden	NOUN
ftr-319	906	49	than	than	ADP
ftr-319	906	50	the	the	DET
ftr-319	906	51	due	due	ADJ
ftr-319	906	52	process	process	NOUN
ftr-319	906	53	clause	clause	NOUN
ftr-319	906	54	)	)	PUNCT
ftr-319	906	55	.	.	PUNCT
ftr-319	907	1	186	186	NUM
ftr-319	907	2	.	.	PUNCT
ftr-319	908	1	nat’l	nat’l	PROPN
ftr-319	908	2	bellas	bellas	PROPN
ftr-319	908	3	hess	hess	PROPN
ftr-319	908	4	,	,	PUNCT
ftr-319	908	5	inc	inc	PROPN
ftr-319	908	6	.	.	PROPN
ftr-319	909	1	v.	v.	ADP
ftr-319	909	2	dep’t	dep’t	PROPN
ftr-319	909	3	of	of	ADP
ftr-319	909	4	rev	rev	PROPN
ftr-319	909	5	.	.	PROPN
ftr-319	909	6	of	of	ADP
ftr-319	909	7	ill	ill	PROPN
ftr-319	909	8	.	.	PROPN
ftr-319	909	9	,	,	PUNCT
ftr-319	909	10	386	386	NUM
ftr-319	909	11	u.s	u.s	PROPN
ftr-319	909	12	.	.	PROPN
ftr-319	909	13	753	753	NUM
ftr-319	909	14	,	,	PUNCT
ftr-319	909	15	758	758	NUM
ftr-319	909	16	(	(	PUNCT
ftr-319	909	17	1967	1967	NUM
ftr-319	909	18	)	)	PUNCT
ftr-319	909	19	.	.	PUNCT
ftr-319	910	1	187	187	NUM
ftr-319	910	2	.	.	PUNCT
ftr-319	910	3	quill	quill	PROPN
ftr-319	910	4	corp	corp	PROPN
ftr-319	910	5	.	.	PROPN
ftr-319	910	6	v.	v.	ADP
ftr-319	910	7	north	north	PROPN
ftr-319	910	8	dakota	dakota	PROPN
ftr-319	910	9	,	,	PUNCT
ftr-319	911	1	504	504	NUM
ftr-319	911	2	u.s	u.s	PROPN
ftr-319	911	3	.	.	PROPN
ftr-319	911	4	298	298	NUM
ftr-319	911	5	,	,	PUNCT
ftr-319	911	6	307	307	NUM
ftr-319	911	7	(	(	PUNCT
ftr-319	911	8	1992	1992	NUM
ftr-319	911	9	)	)	PUNCT
ftr-319	911	10	.	.	PUNCT
ftr-319	912	1	188	188	NUM
ftr-319	912	2	.	.	PUNCT
ftr-319	913	1	i	i	PRON
ftr-319	913	2	d.	d.	PROPN
ftr-319	913	3	at	at	ADP
ftr-319	913	4	311	311	NUM
ftr-319	913	5	.	.	NOUN
ftr-319	913	6	189	189	NUM
ftr-319	913	7	.	.	PUNCT
ftr-319	914	1	for	for	ADP
ftr-319	914	2	the	the	DET
ftr-319	914	3	mathematically	mathematically	ADV
ftr-319	914	4	inclined	incline	VERB
ftr-319	914	5	,	,	PUNCT
ftr-319	914	6	assume	assume	VERB
ftr-319	914	7	that	that	SCONJ
ftr-319	914	8	“	"	PUNCT
ftr-319	914	9	pp	pp	X
ftr-319	914	10	”	"	PUNCT
ftr-319	914	11	stands	stand	VERB
ftr-319	914	12	for	for	ADP
ftr-319	914	13	the	the	DET
ftr-319	914	14	physical	physical	ADJ
ftr-319	914	15	presence	presence	NOUN
ftr-319	914	16	standard	standard	NOUN
ftr-319	914	17	,	,	PUNCT
ftr-319	914	18	that	that	SCONJ
ftr-319	914	19	“	"	PUNCT
ftr-319	914	20	mc	mc	PROPN
ftr-319	914	21	”	"	PUNCT
ftr-319	914	22	stands	stand	VERB
ftr-319	914	23	for	for	ADP
ftr-319	914	24	the	the	DET
ftr-319	914	25	minimum	minimum	ADJ
ftr-319	914	26	-	-	PUNCT
ftr-319	914	27	contacts	contact	NOUN
ftr-319	914	28	standard	standard	NOUN
ftr-319	914	29	,	,	PUNCT
ftr-319	914	30	that	that	SCONJ
ftr-319	914	31	“	"	PUNCT
ftr-319	914	32	dp	dp	PROPN
ftr-319	914	33	”	"	PUNCT
ftr-319	914	34	stands	stand	VERB
ftr-319	914	35	for	for	ADP
ftr-319	914	36	the	the	DET
ftr-319	914	37	due	due	ADJ
ftr-319	914	38	process	process	NOUN
ftr-319	914	39	clause	clause	NOUN
ftr-319	914	40	standard	standard	NOUN
ftr-319	914	41	,	,	PUNCT
ftr-319	914	42	and	and	CCONJ
ftr-319	914	43	that	that	SCONJ
ftr-319	914	44	“	"	PUNCT
ftr-319	914	45	cc	cc	NOUN
ftr-319	914	46	”	"	PUNCT
ftr-319	914	47	stands	stand	VERB
ftr-319	914	48	for	for	ADP
ftr-319	914	49	the	the	DET
ftr-319	914	50	commerce	commerce	PROPN
ftr-319	914	51	clause	clause	NOUN
ftr-319	914	52	standard	standard	NOUN
ftr-319	914	53	.	.	PUNCT
ftr-319	915	1	under	under	ADP
ftr-319	915	2	quill	quill	NOUN
ftr-319	915	3	,	,	PUNCT
ftr-319	915	4	it	it	PRON
ftr-319	915	5	can	can	AUX
ftr-319	915	6	be	be	AUX
ftr-319	915	7	said	say	VERB
ftr-319	915	8	that	that	SCONJ
ftr-319	915	9	cc	cc	VERB
ftr-319	915	10	=	=	PRON
ftr-319	915	11	pp	pp	PROPN
ftr-319	915	12	and	and	CCONJ
ftr-319	915	13	that	that	SCONJ
ftr-319	915	14	dp	dp	PROPN
ftr-319	915	15	=	=	NOUN
ftr-319	915	16	mc	mc	PROPN
ftr-319	915	17	.	.	PUNCT
ftr-319	916	1	it	it	PRON
ftr-319	916	2	can	can	AUX
ftr-319	916	3	also	also	ADV
ftr-319	916	4	be	be	AUX
ftr-319	916	5	said	say	VERB
ftr-319	916	6	that	that	SCONJ
ftr-319	916	7	pp	pp	PROPN
ftr-319	916	8	>	>	X
ftr-319	916	9	mc	mc	PROPN
ftr-319	916	10	.	.	PUNCT
ftr-319	917	1	it	it	PRON
ftr-319	917	2	necessarily	necessarily	ADV
ftr-319	917	3	follows	follow	VERB
ftr-319	917	4	that	that	SCONJ
ftr-319	917	5	cc	cc	VERB
ftr-319	917	6	>	>	X
ftr-319	917	7	dp	dp	X
ftr-319	917	8	(	(	PUNCT
ftr-319	917	9	i.e.	i.e.	X
ftr-319	917	10	,	,	PUNCT
ftr-319	917	11	that	that	SCONJ
ftr-319	917	12	the	the	DET
ftr-319	917	13	commerce	commerce	NOUN
ftr-319	917	14	clause	clause	NOUN
ftr-319	917	15	imposes	impose	VERB
ftr-319	917	16	a	a	DET
ftr-319	917	17	higher	high	ADJ
ftr-319	917	18	burden	burden	NOUN
ftr-319	917	19	than	than	ADP
ftr-319	917	20	the	the	DET
ftr-319	917	21	due	due	ADJ
ftr-319	917	22	process	process	NOUN
ftr-319	917	23	clause	clause	NOUN
ftr-319	917	24	)	)	PUNCT
ftr-319	917	25	.	.	PUNCT
ftr-319	918	1	however	however	ADV
ftr-319	918	2	,	,	PUNCT
ftr-319	918	3	if	if	SCONJ
ftr-319	918	4	a	a	DET
ftr-319	918	5	state	state	NOUN
ftr-319	918	6	accepts	accept	VERB
ftr-319	918	7	the	the	DET
ftr-319	918	8	validity	validity	NOUN
ftr-319	918	9	of	of	ADP
ftr-319	918	10	economic	economic	ADJ
ftr-319	918	11	nexus	nexus	NOUN
ftr-319	918	12	,	,	PUNCT
ftr-319	918	13	it	it	PRON
ftr-319	918	14	necessarily	necessarily	ADV
ftr-319	918	15	believes	believe	VERB
ftr-319	918	16	190	190	NUM
ftr-319	918	17	florida	florida	PROPN
ftr-319	918	18	tax	tax	NOUN
ftr-319	918	19	review	review	NOUN
ftr-319	918	20	[	[	X
ftr-319	918	21	vol	vol	NOUN
ftr-319	918	22	.	.	PUNCT
ftr-319	919	1	13:4	13:4	NUM
ftr-319	919	2	quite	quite	ADV
ftr-319	919	3	simply	simply	ADV
ftr-319	919	4	,	,	PUNCT
ftr-319	919	5	quill	quill	PROPN
ftr-319	919	6	’s	’s	PART
ftr-319	919	7	concomitant	concomitant	ADJ
ftr-319	919	8	lowering	lowering	NOUN
ftr-319	919	9	of	of	ADP
ftr-319	919	10	its	its	PRON
ftr-319	919	11	due	due	ADJ
ftr-319	919	12	process	process	NOUN
ftr-319	919	13	standard	standard	NOUN
ftr-319	919	14	and	and	CCONJ
ftr-319	919	15	its	its	PRON
ftr-319	919	16	adherence	adherence	NOUN
ftr-319	919	17	to	to	ADP
ftr-319	919	18	a	a	DET
ftr-319	919	19	physical	physical	ADJ
ftr-319	919	20	presence	presence	NOUN
ftr-319	919	21	rule	rule	NOUN
ftr-319	919	22	under	under	ADP
ftr-319	919	23	the	the	DET
ftr-319	919	24	commerce	commerce	NOUN
ftr-319	919	25	clause	clause	NOUN
ftr-319	919	26	does	do	AUX
ftr-319	919	27	not	not	PART
ftr-319	919	28	mandate	mandate	VERB
ftr-319	919	29	that	that	SCONJ
ftr-319	919	30	the	the	DET
ftr-319	919	31	commerce	commerce	NOUN
ftr-319	919	32	clause	clause	NOUN
ftr-319	919	33	always	always	ADV
ftr-319	919	34	be	be	AUX
ftr-319	919	35	more	more	ADV
ftr-319	919	36	restrictive	restrictive	ADJ
ftr-319	919	37	than	than	ADP
ftr-319	919	38	the	the	DET
ftr-319	919	39	due	due	ADJ
ftr-319	919	40	process	process	NOUN
ftr-319	919	41	clause	clause	NOUN
ftr-319	919	42	.	.	PUNCT
ftr-319	920	1	it	it	PRON
ftr-319	920	2	only	only	ADV
ftr-319	920	3	does	do	VERB
ftr-319	920	4	so	so	ADV
ftr-319	920	5	as	as	ADV
ftr-319	920	6	long	long	ADV
ftr-319	920	7	as	as	SCONJ
ftr-319	920	8	the	the	DET
ftr-319	920	9	commerce	commerce	NOUN
ftr-319	920	10	clause	clause	NOUN
ftr-319	920	11	requires	require	VERB
ftr-319	920	12	a	a	DET
ftr-319	920	13	physical	physical	ADJ
ftr-319	920	14	presence	presence	NOUN
ftr-319	920	15	standard	standard	NOUN
ftr-319	920	16	.	.	PUNCT
ftr-319	921	1	for	for	ADP
ftr-319	921	2	states	state	NOUN
ftr-319	921	3	rejecting	reject	VERB
ftr-319	921	4	a	a	DET
ftr-319	921	5	physical	physical	ADJ
ftr-319	921	6	presence	presence	NOUN
ftr-319	921	7	rule	rule	NOUN
ftr-319	921	8	,	,	PUNCT
ftr-319	921	9	then	then	ADV
ftr-319	921	10	,	,	PUNCT
ftr-319	921	11	quill	quill	NOUN
ftr-319	921	12	provides	provide	VERB
ftr-319	921	13	a	a	DET
ftr-319	921	14	different	different	ADJ
ftr-319	921	15	lesson	lesson	NOUN
ftr-319	921	16	.	.	PUNCT
ftr-319	922	1	its	its	PRON
ftr-319	922	2	only	only	ADJ
ftr-319	922	3	guidance	guidance	NOUN
ftr-319	922	4	is	be	AUX
ftr-319	922	5	found	find	VERB
ftr-319	922	6	in	in	ADP
ftr-319	922	7	its	its	PRON
ftr-319	922	8	discussion	discussion	NOUN
ftr-319	922	9	of	of	ADP
ftr-319	922	10	the	the	DET
ftr-319	922	11	purposes	purpose	NOUN
ftr-319	922	12	for	for	ADP
ftr-319	922	13	the	the	DET
ftr-319	922	14	jurisdictional	jurisdictional	ADJ
ftr-319	922	15	requirements	requirement	NOUN
ftr-319	922	16	under	under	ADP
ftr-319	922	17	the	the	DET
ftr-319	922	18	due	due	ADJ
ftr-319	922	19	process	process	NOUN
ftr-319	922	20	and	and	CCONJ
ftr-319	922	21	commerce	commerce	NOUN
ftr-319	922	22	clauses	clause	NOUN
ftr-319	922	23	.	.	PUNCT
ftr-319	923	1	the	the	DET
ftr-319	923	2	quill	quill	NOUN
ftr-319	923	3	court	court	PROPN
ftr-319	923	4	very	very	ADV
ftr-319	923	5	clearly	clearly	ADV
ftr-319	923	6	explained	explain	VERB
ftr-319	923	7	that	that	SCONJ
ftr-319	923	8	the	the	DET
ftr-319	923	9	constitutional	constitutional	ADJ
ftr-319	923	10	protections	protection	NOUN
ftr-319	923	11	provided	provide	VERB
ftr-319	923	12	under	under	ADP
ftr-319	923	13	those	those	DET
ftr-319	923	14	clauses	clause	NOUN
ftr-319	923	15	are	be	AUX
ftr-319	923	16	based	base	VERB
ftr-319	923	17	on	on	ADP
ftr-319	923	18	different	different	ADJ
ftr-319	923	19	concerns	concern	NOUN
ftr-319	923	20	and	and	CCONJ
ftr-319	923	21	policies.190	policies.190	NOUN
ftr-319	923	22	the	the	DET
ftr-319	923	23	court	court	NOUN
ftr-319	923	24	also	also	ADV
ftr-319	923	25	explained	explain	VERB
ftr-319	923	26	that	that	SCONJ
ftr-319	923	27	“	"	PUNCT
ftr-319	923	28	a	a	DET
ftr-319	923	29	corporation	corporation	NOUN
ftr-319	923	30	may	may	AUX
ftr-319	923	31	have	have	VERB
ftr-319	923	32	the	the	DET
ftr-319	923	33	‘	'	PUNCT
ftr-319	923	34	minimum	minimum	ADJ
ftr-319	923	35	contacts	contact	NOUN
ftr-319	923	36	’	'	PUNCT
ftr-319	923	37	with	with	ADP
ftr-319	923	38	a	a	DET
ftr-319	923	39	taxing	tax	VERB
ftr-319	923	40	state	state	NOUN
ftr-319	923	41	as	as	SCONJ
ftr-319	923	42	required	require	VERB
ftr-319	923	43	by	by	ADP
ftr-319	923	44	the	the	DET
ftr-319	923	45	due	due	ADJ
ftr-319	923	46	process	process	NOUN
ftr-319	923	47	clause	clause	NOUN
ftr-319	923	48	,	,	PUNCT
ftr-319	923	49	and	and	CCONJ
ftr-319	923	50	yet	yet	ADV
ftr-319	923	51	lack	lack	VERB
ftr-319	923	52	the	the	DET
ftr-319	923	53	‘	'	PUNCT
ftr-319	923	54	substantial	substantial	ADJ
ftr-319	923	55	nexus	nexus	NOUN
ftr-319	923	56	’	'	PUNCT
ftr-319	923	57	with	with	ADP
ftr-319	923	58	the	the	DET
ftr-319	923	59	state	state	NOUN
ftr-319	923	60	as	as	SCONJ
ftr-319	923	61	required	require	VERB
ftr-319	923	62	by	by	ADP
ftr-319	923	63	the	the	DET
ftr-319	923	64	commerce	commerce	NOUN
ftr-319	923	65	clause	clause	NOUN
ftr-319	923	66	.	.	PUNCT
ftr-319	923	67	”191	”191	PUNCT
ftr-319	924	1	this	this	DET
ftr-319	924	2	statement	statement	NOUN
ftr-319	924	3	reflects	reflect	VERB
ftr-319	924	4	that	that	SCONJ
ftr-319	924	5	the	the	DET
ftr-319	924	6	commerce	commerce	NOUN
ftr-319	924	7	clause	clause	NOUN
ftr-319	924	8	can	can	AUX
ftr-319	924	9	impose	impose	VERB
ftr-319	924	10	a	a	DET
ftr-319	924	11	higher	high	ADJ
ftr-319	924	12	jurisdictional	jurisdictional	ADJ
ftr-319	924	13	bar	bar	NOUN
ftr-319	924	14	on	on	ADP
ftr-319	924	15	states	state	NOUN
ftr-319	924	16	’	'	PUNCT
ftr-319	924	17	powers	power	NOUN
ftr-319	924	18	.	.	PUNCT
ftr-319	925	1	however	however	ADV
ftr-319	925	2	,	,	PUNCT
ftr-319	925	3	it	it	PRON
ftr-319	925	4	does	do	AUX
ftr-319	925	5	not	not	PART
ftr-319	925	6	necessarily	necessarily	ADV
ftr-319	925	7	require	require	VERB
ftr-319	925	8	that	that	SCONJ
ftr-319	925	9	it	it	PRON
ftr-319	925	10	do	do	VERB
ftr-319	925	11	so	so	ADV
ftr-319	925	12	.	.	PUNCT
ftr-319	926	1	it	it	PRON
ftr-319	926	2	also	also	ADV
ftr-319	926	3	does	do	AUX
ftr-319	926	4	not	not	PART
ftr-319	926	5	establish	establish	VERB
ftr-319	926	6	any	any	DET
ftr-319	926	7	required	required	ADJ
ftr-319	926	8	quantum	quantum	NOUN
ftr-319	926	9	of	of	ADP
ftr-319	926	10	difference	difference	NOUN
ftr-319	926	11	between	between	ADP
ftr-319	926	12	the	the	DET
ftr-319	926	13	two	two	NUM
ftr-319	926	14	or	or	CCONJ
ftr-319	926	15	foreclose	foreclose	VERB
ftr-319	926	16	the	the	DET
ftr-319	926	17	possibility	possibility	NOUN
ftr-319	926	18	that	that	SCONJ
ftr-319	926	19	a	a	DET
ftr-319	926	20	taxpayer	taxpayer	NOUN
ftr-319	926	21	could	could	AUX
ftr-319	926	22	have	have	AUX
ftr-319	926	23	a	a	DET
ftr-319	926	24	substantial	substantial	ADJ
ftr-319	926	25	nexus	nexus	NOUN
ftr-319	926	26	under	under	ADP
ftr-319	926	27	the	the	DET
ftr-319	926	28	commerce	commerce	NOUN
ftr-319	926	29	clause	clause	NOUN
ftr-319	926	30	without	without	ADP
ftr-319	926	31	having	have	VERB
ftr-319	926	32	the	the	DET
ftr-319	926	33	minimum	minimum	ADJ
ftr-319	926	34	contacts	contact	NOUN
ftr-319	926	35	necessary	necessary	ADJ
ftr-319	926	36	for	for	SCONJ
ftr-319	926	37	due	due	ADJ
ftr-319	926	38	process	process	NOUN
ftr-319	926	39	nexus.192	nexus.192	NOUN
ftr-319	926	40	the	the	DET
ftr-319	926	41	only	only	ADJ
ftr-319	926	42	true	true	ADJ
ftr-319	926	43	lesson	lesson	NOUN
ftr-319	926	44	that	that	PRON
ftr-319	926	45	one	one	PRON
ftr-319	926	46	can	can	AUX
ftr-319	926	47	take	take	VERB
ftr-319	926	48	from	from	ADP
ftr-319	926	49	quill	quill	NOUN
ftr-319	926	50	is	be	AUX
ftr-319	926	51	that	that	SCONJ
ftr-319	926	52	the	the	DET
ftr-319	926	53	requirements	requirement	NOUN
ftr-319	926	54	under	under	ADP
ftr-319	926	55	those	those	DET
ftr-319	926	56	constitutional	constitutional	ADJ
ftr-319	926	57	provisions	provision	NOUN
ftr-319	926	58	are	be	AUX
ftr-319	926	59	truly	truly	ADV
ftr-319	926	60	“	"	PUNCT
ftr-319	926	61	different	different	ADJ
ftr-319	926	62	.	.	PUNCT
ftr-319	926	63	”193	”193	PUNCT
ftr-319	927	1	a	a	DET
ftr-319	927	2	commerce	commerce	NOUN
ftr-319	927	3	clause	clause	NOUN
ftr-319	927	4	inquiry	inquiry	NOUN
ftr-319	927	5	must	must	AUX
ftr-319	927	6	focus	focus	VERB
ftr-319	927	7	on	on	ADP
ftr-319	927	8	the	the	DET
ftr-319	927	9	structural	structural	ADJ
ftr-319	927	10	impacts	impact	NOUN
ftr-319	927	11	of	of	ADP
ftr-319	927	12	the	the	DET
ftr-319	927	13	state	state	NOUN
ftr-319	927	14	tax	tax	NOUN
ftr-319	927	15	at	at	ADP
ftr-319	927	16	issue	issue	NOUN
ftr-319	927	17	,	,	PUNCT
ftr-319	927	18	and	and	CCONJ
ftr-319	927	19	a	a	DET
ftr-319	927	20	due	due	ADJ
ftr-319	927	21	process	process	NOUN
ftr-319	927	22	inquiry	inquiry	NOUN
ftr-319	927	23	must	must	AUX
ftr-319	927	24	focus	focus	VERB
ftr-319	927	25	on	on	ADP
ftr-319	927	26	fairness	fairness	NOUN
ftr-319	927	27	to	to	ADP
ftr-319	927	28	the	the	DET
ftr-319	927	29	individual	individual	ADJ
ftr-319	927	30	taxpayer	taxpayer	NOUN
ftr-319	927	31	.	.	PUNCT
ftr-319	928	1	this	this	PRON
ftr-319	928	2	does	do	AUX
ftr-319	928	3	not	not	PART
ftr-319	928	4	necessarily	necessarily	ADV
ftr-319	928	5	compel	compel	VERB
ftr-319	928	6	a	a	DET
ftr-319	928	7	heightened	heightened	ADJ
ftr-319	928	8	economic	economic	ADJ
ftr-319	928	9	nexus	nexus	NOUN
ftr-319	928	10	standard	standard	NOUN
ftr-319	928	11	,	,	PUNCT
ftr-319	928	12	and	and	CCONJ
ftr-319	928	13	courts	court	NOUN
ftr-319	928	14	’	’	PART
ftr-319	928	15	reliance	reliance	NOUN
ftr-319	928	16	on	on	ADP
ftr-319	928	17	quill	quill	NOUN
ftr-319	928	18	to	to	PART
ftr-319	928	19	justify	justify	VERB
ftr-319	928	20	such	such	ADJ
ftr-319	928	21	standards	standard	NOUN
ftr-319	928	22	is	be	AUX
ftr-319	928	23	thus	thus	ADV
ftr-319	928	24	unwarranted	unwarranted	ADJ
ftr-319	928	25	.	.	PUNCT
ftr-319	929	1	states	state	NOUN
ftr-319	929	2	’	'	PUNCT
ftr-319	929	3	heightened	heighten	VERB
ftr-319	929	4	economic	economic	ADJ
ftr-319	929	5	nexus	nexus	NOUN
ftr-319	929	6	formulations	formulation	NOUN
ftr-319	929	7	thus	thus	ADV
ftr-319	929	8	have	have	VERB
ftr-319	929	9	great	great	ADJ
ftr-319	929	10	latent	latent	ADJ
ftr-319	929	11	structural	structural	NOUN
ftr-319	929	12	that	that	SCONJ
ftr-319	929	13	cc	cc	PROPN
ftr-319	929	14	≠	≠	PROPN
ftr-319	929	15	pp	pp	PROPN
ftr-319	929	16	.	.	PUNCT
ftr-319	930	1	as	as	ADP
ftr-319	930	2	a	a	DET
ftr-319	930	3	consequence	consequence	NOUN
ftr-319	930	4	,	,	PUNCT
ftr-319	930	5	it	it	PRON
ftr-319	930	6	does	do	AUX
ftr-319	930	7	not	not	PART
ftr-319	930	8	follow	follow	VERB
ftr-319	930	9	that	that	SCONJ
ftr-319	930	10	cc	cc	PROPN
ftr-319	930	11	must	must	AUX
ftr-319	930	12	necessarily	necessarily	ADV
ftr-319	930	13	be	be	AUX
ftr-319	930	14	greater	great	ADJ
ftr-319	930	15	than	than	ADP
ftr-319	930	16	dp	dp	PROPN
ftr-319	930	17	.	.	PROPN
ftr-319	930	18	190	190	NUM
ftr-319	930	19	.	.	PUNCT
ftr-319	931	1	quill	quill	NOUN
ftr-319	931	2	,	,	PUNCT
ftr-319	931	3	504	504	NUM
ftr-319	931	4	u.s	u.s	PROPN
ftr-319	931	5	.	.	PROPN
ftr-319	931	6	at	at	ADP
ftr-319	931	7	312	312	NUM
ftr-319	931	8	(	(	PUNCT
ftr-319	931	9	“	"	PUNCT
ftr-319	931	10	despite	despite	SCONJ
ftr-319	931	11	the	the	DET
ftr-319	931	12	similarity	similarity	NOUN
ftr-319	931	13	in	in	ADP
ftr-319	931	14	phrasing	phrasing	NOUN
ftr-319	931	15	,	,	PUNCT
ftr-319	931	16	the	the	DET
ftr-319	931	17	nexus	nexus	NOUN
ftr-319	931	18	requirements	requirement	NOUN
ftr-319	931	19	of	of	ADP
ftr-319	931	20	the	the	DET
ftr-319	931	21	due	due	ADJ
ftr-319	931	22	process	process	NOUN
ftr-319	931	23	and	and	CCONJ
ftr-319	931	24	commerce	commerce	NOUN
ftr-319	931	25	clauses	clause	NOUN
ftr-319	931	26	are	be	AUX
ftr-319	931	27	not	not	PART
ftr-319	931	28	identical	identical	ADJ
ftr-319	931	29	.	.	PUNCT
ftr-319	932	1	the	the	DET
ftr-319	932	2	two	two	NUM
ftr-319	932	3	standards	standard	NOUN
ftr-319	932	4	are	be	AUX
ftr-319	932	5	animated	animate	VERB
ftr-319	932	6	by	by	ADP
ftr-319	932	7	different	different	ADJ
ftr-319	932	8	constitutional	constitutional	ADJ
ftr-319	932	9	concerns	concern	NOUN
ftr-319	932	10	and	and	CCONJ
ftr-319	932	11	policies	policy	NOUN
ftr-319	932	12	.	.	PUNCT
ftr-319	932	13	”	"	PUNCT
ftr-319	932	14	)	)	PUNCT
ftr-319	932	15	.	.	PUNCT
ftr-319	933	1	191	191	X
ftr-319	933	2	.	.	PUNCT
ftr-319	934	1	i	i	PRON
ftr-319	934	2	d.	d.	PROPN
ftr-319	934	3	at	at	ADP
ftr-319	934	4	313	313	NUM
ftr-319	934	5	.	.	PUNCT
ftr-319	934	6	192	192	NUM
ftr-319	934	7	.	.	PUNCT
ftr-319	934	8	assume	assume	VERB
ftr-319	934	9	,	,	PUNCT
ftr-319	934	10	for	for	ADP
ftr-319	934	11	example	example	NOUN
ftr-319	934	12	,	,	PUNCT
ftr-319	934	13	a	a	DET
ftr-319	934	14	customer	customer	NOUN
ftr-319	934	15	from	from	ADP
ftr-319	934	16	state	state	NOUN
ftr-319	934	17	a	a	DET
ftr-319	934	18	travels	travel	NOUN
ftr-319	934	19	to	to	ADP
ftr-319	934	20	state	state	PROPN
ftr-319	934	21	b	b	PROPN
ftr-319	934	22	and	and	CCONJ
ftr-319	934	23	makes	make	VERB
ftr-319	934	24	a	a	DET
ftr-319	934	25	significant	significant	ADJ
ftr-319	934	26	purchase	purchase	NOUN
ftr-319	934	27	from	from	ADP
ftr-319	934	28	b	b	PROPN
ftr-319	934	29	corp	corp	PROPN
ftr-319	934	30	.	.	PROPN
ftr-319	934	31	b	b	PROPN
ftr-319	934	32	corp	corp	PROPN
ftr-319	934	33	operates	operate	VERB
ftr-319	934	34	only	only	ADV
ftr-319	934	35	in	in	ADP
ftr-319	934	36	state	state	PROPN
ftr-319	934	37	b	b	PROPN
ftr-319	934	38	,	,	PUNCT
ftr-319	934	39	limits	limit	VERB
ftr-319	934	40	its	its	PRON
ftr-319	934	41	advertising	advertising	NOUN
ftr-319	934	42	to	to	PART
ftr-319	934	43	mailed	mail	VERB
ftr-319	934	44	advertisements	advertisement	NOUN
ftr-319	934	45	within	within	ADP
ftr-319	934	46	state	state	PROPN
ftr-319	934	47	b	b	PROPN
ftr-319	934	48	,	,	PUNCT
ftr-319	934	49	and	and	CCONJ
ftr-319	934	50	sends	send	VERB
ftr-319	934	51	no	no	DET
ftr-319	934	52	personnel	personnel	NOUN
ftr-319	934	53	outside	outside	ADP
ftr-319	934	54	of	of	ADP
ftr-319	934	55	the	the	DET
ftr-319	934	56	state	state	NOUN
ftr-319	934	57	.	.	PUNCT
ftr-319	935	1	if	if	SCONJ
ftr-319	935	2	state	state	NOUN
ftr-319	935	3	a	a	DET
ftr-319	935	4	sources	source	NOUN
ftr-319	935	5	b	b	PROPN
ftr-319	935	6	corp	corp	PROPN
ftr-319	935	7	’s	’s	PART
ftr-319	935	8	income	income	NOUN
ftr-319	935	9	from	from	ADP
ftr-319	935	10	the	the	DET
ftr-319	935	11	customer	customer	NOUN
ftr-319	935	12	to	to	PART
ftr-319	935	13	state	state	VERB
ftr-319	935	14	a	a	PRON
ftr-319	935	15	(	(	PUNCT
ftr-319	935	16	because	because	SCONJ
ftr-319	935	17	state	state	PROPN
ftr-319	935	18	a	a	PRON
ftr-319	935	19	was	be	AUX
ftr-319	935	20	the	the	DET
ftr-319	935	21	ultimate	ultimate	ADJ
ftr-319	935	22	destination	destination	NOUN
ftr-319	935	23	of	of	ADP
ftr-319	935	24	the	the	DET
ftr-319	935	25	goods	good	NOUN
ftr-319	935	26	)	)	PUNCT
ftr-319	935	27	,	,	PUNCT
ftr-319	935	28	b	b	PROPN
ftr-319	935	29	corp	corp	PROPN
ftr-319	935	30	could	could	AUX
ftr-319	935	31	be	be	AUX
ftr-319	935	32	subject	subject	ADJ
ftr-319	935	33	to	to	ADP
ftr-319	935	34	state	state	NOUN
ftr-319	935	35	a	a	DET
ftr-319	935	36	’s	’s	NOUN
ftr-319	935	37	income	income	NOUN
ftr-319	935	38	tax	tax	NOUN
ftr-319	935	39	under	under	ADP
ftr-319	935	40	an	an	DET
ftr-319	935	41	economic	economic	ADJ
ftr-319	935	42	nexus	nexus	NOUN
ftr-319	935	43	standard	standard	NOUN
ftr-319	935	44	.	.	PUNCT
ftr-319	936	1	however	however	ADV
ftr-319	936	2	,	,	PUNCT
ftr-319	936	3	it	it	PRON
ftr-319	936	4	is	be	AUX
ftr-319	936	5	very	very	ADV
ftr-319	936	6	likely	likely	ADJ
ftr-319	936	7	that	that	SCONJ
ftr-319	936	8	b	b	PROPN
ftr-319	936	9	corp	corp	PROPN
ftr-319	936	10	would	would	AUX
ftr-319	936	11	lack	lack	VERB
ftr-319	936	12	the	the	DET
ftr-319	936	13	minimum	minimum	ADJ
ftr-319	936	14	contacts	contact	NOUN
ftr-319	936	15	necessary	necessary	ADJ
ftr-319	936	16	to	to	PART
ftr-319	936	17	be	be	AUX
ftr-319	936	18	subject	subject	ADJ
ftr-319	936	19	to	to	ADP
ftr-319	936	20	state	state	NOUN
ftr-319	936	21	a	a	DET
ftr-319	936	22	’s	’s	ADJ
ftr-319	936	23	tax	tax	NOUN
ftr-319	936	24	under	under	ADP
ftr-319	936	25	the	the	DET
ftr-319	936	26	due	due	ADJ
ftr-319	936	27	process	process	NOUN
ftr-319	936	28	clause	clause	NOUN
ftr-319	936	29	.	.	PUNCT
ftr-319	937	1	193	193	NUM
ftr-319	937	2	.	.	PUNCT
ftr-319	938	1	see	see	PROPN
ftr-319	938	2	swain	swain	PROPN
ftr-319	938	3	,	,	PUNCT
ftr-319	938	4	a	a	DET
ftr-319	938	5	jurisprudential	jurisprudential	ADJ
ftr-319	938	6	and	and	CCONJ
ftr-319	938	7	policy	policy	NOUN
ftr-319	938	8	perspective	perspective	NOUN
ftr-319	938	9	,	,	PUNCT
ftr-319	938	10	supra	supra	PROPN
ftr-319	938	11	note	note	NOUN
ftr-319	938	12	7	7	NUM
ftr-319	938	13	,	,	PUNCT
ftr-319	938	14	at	at	ADP
ftr-319	938	15	372	372	NUM
ftr-319	938	16	.	.	NOUN
ftr-319	938	17	2012	2012	NUM
ftr-319	938	18	]	]	PUNCT
ftr-319	938	19	economic	economic	ADJ
ftr-319	938	20	nexus	nexus	NOUN
ftr-319	938	21	191	191	NUM
ftr-319	938	22	weakness	weakness	NOUN
ftr-319	938	23	.	.	PUNCT
ftr-319	939	1	if	if	SCONJ
ftr-319	939	2	those	those	DET
ftr-319	939	3	standards	standard	NOUN
ftr-319	939	4	are	be	AUX
ftr-319	939	5	challenged	challenge	VERB
ftr-319	939	6	as	as	ADP
ftr-319	939	7	unduly	unduly	ADV
ftr-319	939	8	restrictive	restrictive	ADJ
ftr-319	939	9	,	,	PUNCT
ftr-319	939	10	it	it	PRON
ftr-319	939	11	is	be	AUX
ftr-319	939	12	unlikely	unlikely	ADJ
ftr-319	939	13	that	that	SCONJ
ftr-319	939	14	quill	quill	NOUN
ftr-319	939	15	will	will	AUX
ftr-319	939	16	compel	compel	VERB
ftr-319	939	17	their	their	PRON
ftr-319	939	18	preservation.194	preservation.194	NOUN
ftr-319	939	19	2	2	NUM
ftr-319	939	20	.	.	PUNCT
ftr-319	940	1	the	the	DET
ftr-319	940	2	insignificance	insignificance	NOUN
ftr-319	940	3	of	of	ADP
ftr-319	940	4	substantiality	substantiality	NOUN
ftr-319	940	5	just	just	ADV
ftr-319	940	6	as	as	SCONJ
ftr-319	940	7	the	the	DET
ftr-319	940	8	prior	prior	ADJ
ftr-319	940	9	analysis	analysis	NOUN
ftr-319	940	10	shows	show	VERB
ftr-319	940	11	a	a	DET
ftr-319	940	12	jurisprudential	jurisprudential	ADJ
ftr-319	940	13	weakness	weakness	NOUN
ftr-319	940	14	in	in	ADP
ftr-319	940	15	the	the	DET
ftr-319	940	16	foundation	foundation	NOUN
ftr-319	940	17	of	of	ADP
ftr-319	940	18	states	state	NOUN
ftr-319	940	19	’	'	PUNCT
ftr-319	940	20	heightened	heighten	VERB
ftr-319	940	21	economic	economic	ADJ
ftr-319	940	22	nexus	nexus	NOUN
ftr-319	940	23	standards	standard	NOUN
ftr-319	940	24	,	,	PUNCT
ftr-319	940	25	current	current	ADJ
ftr-319	940	26	case	case	NOUN
ftr-319	940	27	law	law	NOUN
ftr-319	940	28	under	under	ADP
ftr-319	940	29	the	the	DET
ftr-319	940	30	physical	physical	ADJ
ftr-319	940	31	presence	presence	NOUN
ftr-319	940	32	test	test	NOUN
ftr-319	940	33	shows	show	VERB
ftr-319	940	34	a	a	DET
ftr-319	940	35	weakness	weakness	NOUN
ftr-319	940	36	in	in	ADP
ftr-319	940	37	the	the	DET
ftr-319	940	38	principles	principle	NOUN
ftr-319	940	39	used	use	VERB
ftr-319	940	40	to	to	PART
ftr-319	940	41	frame	frame	VERB
ftr-319	940	42	those	those	DET
ftr-319	940	43	standards	standard	NOUN
ftr-319	940	44	.	.	PUNCT
ftr-319	941	1	those	those	DET
ftr-319	941	2	standards	standard	NOUN
ftr-319	941	3	have	have	AUX
ftr-319	941	4	relied	rely	VERB
ftr-319	941	5	on	on	ADP
ftr-319	941	6	formulations	formulation	NOUN
ftr-319	941	7	that	that	PRON
ftr-319	941	8	require	require	VERB
ftr-319	941	9	“	"	PUNCT
ftr-319	941	10	substantial	substantial	ADJ
ftr-319	941	11	”	"	PUNCT
ftr-319	941	12	or	or	CCONJ
ftr-319	941	13	“	"	PUNCT
ftr-319	941	14	significant	significant	ADJ
ftr-319	941	15	”	"	PUNCT
ftr-319	941	16	economic	economic	ADJ
ftr-319	941	17	presences	presence	NOUN
ftr-319	941	18	.	.	PUNCT
ftr-319	942	1	courts	court	NOUN
ftr-319	942	2	adopting	adopt	VERB
ftr-319	942	3	those	those	DET
ftr-319	942	4	standards	standard	NOUN
ftr-319	942	5	thus	thus	ADV
ftr-319	942	6	presume	presume	VERB
ftr-319	942	7	that	that	SCONJ
ftr-319	942	8	those	those	DET
ftr-319	942	9	adjectives	adjective	NOUN
ftr-319	942	10	provide	provide	VERB
ftr-319	942	11	meaningful	meaningful	ADJ
ftr-319	942	12	limitations	limitation	NOUN
ftr-319	942	13	on	on	ADP
ftr-319	942	14	state	state	NOUN
ftr-319	942	15	power	power	NOUN
ftr-319	942	16	.	.	PUNCT
ftr-319	943	1	current	current	ADJ
ftr-319	943	2	nexus	nexus	NOUN
ftr-319	943	3	jurisprudence	jurisprudence	NOUN
ftr-319	943	4	proves	prove	VERB
ftr-319	943	5	that	that	PRON
ftr-319	943	6	to	to	PART
ftr-319	943	7	be	be	AUX
ftr-319	943	8	untrue	untrue	ADJ
ftr-319	943	9	.	.	PUNCT
ftr-319	944	1	as	as	SCONJ
ftr-319	944	2	previously	previously	ADV
ftr-319	944	3	discussed	discuss	VERB
ftr-319	944	4	,	,	PUNCT
ftr-319	944	5	the	the	DET
ftr-319	944	6	very	very	ADV
ftr-319	944	7	basic	basic	ADJ
ftr-319	944	8	standard	standard	NOUN
ftr-319	944	9	under	under	ADP
ftr-319	944	10	which	which	PRON
ftr-319	944	11	commerce	commerce	NOUN
ftr-319	944	12	clause	clause	NOUN
ftr-319	944	13	nexus	nexus	NOUN
ftr-319	944	14	disputes	dispute	NOUN
ftr-319	944	15	are	be	AUX
ftr-319	944	16	evaluated	evaluate	VERB
ftr-319	944	17	is	be	AUX
ftr-319	944	18	the	the	DET
ftr-319	944	19	complete	complete	ADJ
ftr-319	944	20	auto	auto	NOUN
ftr-319	944	21	standard	standard	NOUN
ftr-319	944	22	,	,	PUNCT
ftr-319	944	23	which	which	PRON
ftr-319	944	24	requires	require	VERB
ftr-319	944	25	that	that	SCONJ
ftr-319	944	26	a	a	DET
ftr-319	944	27	taxpayer	taxpayer	NOUN
ftr-319	944	28	have	have	VERB
ftr-319	944	29	a	a	DET
ftr-319	944	30	“	"	PUNCT
ftr-319	944	31	substantial	substantial	ADJ
ftr-319	944	32	”	"	PUNCT
ftr-319	944	33	nexus	nexus	NOUN
ftr-319	944	34	in	in	ADP
ftr-319	944	35	a	a	DET
ftr-319	944	36	state.195	state.195	NOUN
ftr-319	944	37	consequently	consequently	ADV
ftr-319	944	38	,	,	PUNCT
ftr-319	944	39	courts	court	NOUN
ftr-319	944	40	evaluating	evaluate	VERB
ftr-319	944	41	nexus	nexus	NOUN
ftr-319	944	42	disputes	dispute	NOUN
ftr-319	944	43	in	in	ADP
ftr-319	944	44	sales	sale	NOUN
ftr-319	944	45	tax	tax	NOUN
ftr-319	944	46	cases	case	NOUN
ftr-319	944	47	have	have	AUX
ftr-319	944	48	extensively	extensively	ADV
ftr-319	944	49	evaluated	evaluate	VERB
ftr-319	944	50	the	the	DET
ftr-319	944	51	concept	concept	NOUN
ftr-319	944	52	of	of	ADP
ftr-319	944	53	substantiality	substantiality	NOUN
ftr-319	944	54	.	.	PUNCT
ftr-319	945	1	those	those	DET
ftr-319	945	2	courts	court	NOUN
ftr-319	945	3	have	have	AUX
ftr-319	945	4	been	be	AUX
ftr-319	945	5	forced	force	VERB
ftr-319	945	6	to	to	PART
ftr-319	945	7	determine	determine	VERB
ftr-319	945	8	how	how	SCONJ
ftr-319	945	9	much	much	ADJ
ftr-319	945	10	of	of	ADP
ftr-319	945	11	a	a	DET
ftr-319	945	12	physical	physical	ADJ
ftr-319	945	13	presence	presence	NOUN
ftr-319	945	14	is	be	AUX
ftr-319	945	15	required	require	VERB
ftr-319	945	16	to	to	PART
ftr-319	945	17	meet	meet	VERB
ftr-319	945	18	complete	complete	ADJ
ftr-319	945	19	auto	auto	NOUN
ftr-319	945	20	’s	’s	PART
ftr-319	945	21	substantial	substantial	ADJ
ftr-319	945	22	nexus	nexus	NOUN
ftr-319	945	23	test.196	test.196	NOUN
ftr-319	945	24	the	the	DET
ftr-319	945	25	courts	court	NOUN
ftr-319	945	26	’	’	PART
ftr-319	945	27	decisions	decision	NOUN
ftr-319	945	28	in	in	ADP
ftr-319	945	29	those	those	DET
ftr-319	945	30	cases	case	NOUN
ftr-319	945	31	establish	establish	VERB
ftr-319	945	32	that	that	SCONJ
ftr-319	945	33	the	the	DET
ftr-319	945	34	“	"	PUNCT
ftr-319	945	35	substantial	substantial	ADJ
ftr-319	945	36	”	"	PUNCT
ftr-319	945	37	qualifier	qualifier	NOUN
ftr-319	945	38	is	be	AUX
ftr-319	945	39	substantial	substantial	ADJ
ftr-319	945	40	only	only	ADV
ftr-319	945	41	in	in	ADP
ftr-319	945	42	name	name	NOUN
ftr-319	945	43	.	.	PUNCT
ftr-319	946	1	the	the	DET
ftr-319	946	2	most	most	ADV
ftr-319	946	3	direct	direct	ADJ
ftr-319	946	4	guidance	guidance	NOUN
ftr-319	946	5	from	from	ADP
ftr-319	946	6	the	the	DET
ftr-319	946	7	court	court	NOUN
ftr-319	946	8	on	on	ADP
ftr-319	946	9	this	this	DET
ftr-319	946	10	question	question	NOUN
ftr-319	946	11	came	come	VERB
ftr-319	946	12	in	in	ADP
ftr-319	946	13	its	its	PRON
ftr-319	946	14	decision	decision	NOUN
ftr-319	946	15	in	in	ADP
ftr-319	946	16	national	national	ADJ
ftr-319	946	17	geographic	geographic	PROPN
ftr-319	946	18	society	society	PROPN
ftr-319	946	19	v.	v.	PROPN
ftr-319	946	20	california	california	PROPN
ftr-319	946	21	board	board	PROPN
ftr-319	946	22	of	of	ADP
ftr-319	946	23	equalization.197	equalization.197	PROPN
ftr-319	946	24	as	as	SCONJ
ftr-319	946	25	discussed	discuss	VERB
ftr-319	946	26	above,198	above,198	ADJ
ftr-319	946	27	this	this	DET
ftr-319	946	28	case	case	NOUN
ftr-319	946	29	involved	involve	VERB
ftr-319	946	30	the	the	DET
ftr-319	946	31	question	question	NOUN
ftr-319	946	32	of	of	ADP
ftr-319	946	33	194	194	NUM
ftr-319	946	34	.	.	PUNCT
ftr-319	947	1	of	of	ADP
ftr-319	947	2	course	course	NOUN
ftr-319	947	3	,	,	PUNCT
ftr-319	947	4	quill	quill	PROPN
ftr-319	947	5	continues	continue	VERB
ftr-319	947	6	to	to	PART
ftr-319	947	7	compel	compel	VERB
ftr-319	947	8	a	a	DET
ftr-319	947	9	physical	physical	ADJ
ftr-319	947	10	presence	presence	NOUN
ftr-319	947	11	rule	rule	NOUN
ftr-319	947	12	for	for	ADP
ftr-319	947	13	sales	sale	NOUN
ftr-319	947	14	and	and	CCONJ
ftr-319	947	15	use	use	VERB
ftr-319	947	16	taxes	taxis	NOUN
ftr-319	947	17	until	until	SCONJ
ftr-319	947	18	the	the	DET
ftr-319	947	19	court	court	NOUN
ftr-319	947	20	or	or	CCONJ
ftr-319	947	21	congress	congress	PROPN
ftr-319	947	22	provides	provide	VERB
ftr-319	947	23	otherwise	otherwise	ADV
ftr-319	947	24	.	.	PUNCT
ftr-319	948	1	195	195	NUM
ftr-319	948	2	.	.	PUNCT
ftr-319	948	3	complete	complete	ADJ
ftr-319	948	4	auto	auto	NOUN
ftr-319	948	5	transit	transit	PROPN
ftr-319	948	6	,	,	PUNCT
ftr-319	948	7	inc	inc	PROPN
ftr-319	948	8	.	.	PROPN
ftr-319	949	1	v.	v.	PROPN
ftr-319	949	2	brady	brady	PROPN
ftr-319	949	3	,	,	PUNCT
ftr-319	950	1	430	430	NUM
ftr-319	950	2	u.s	u.s	PROPN
ftr-319	950	3	.	.	PROPN
ftr-319	950	4	274	274	NUM
ftr-319	950	5	,	,	PUNCT
ftr-319	950	6	279	279	NUM
ftr-319	950	7	(	(	PUNCT
ftr-319	950	8	1977	1977	NUM
ftr-319	950	9	)	)	PUNCT
ftr-319	950	10	.	.	PUNCT
ftr-319	951	1	196	196	NUM
ftr-319	951	2	.	.	PUNCT
ftr-319	952	1	see	see	VERB
ftr-319	952	2	hellerstein	hellerstein	NOUN
ftr-319	952	3	,	,	PUNCT
ftr-319	952	4	state	state	NOUN
ftr-319	952	5	taxation	taxation	NOUN
ftr-319	952	6	,	,	PUNCT
ftr-319	952	7	supra	supra	PROPN
ftr-319	952	8	note	note	PROPN
ftr-319	952	9	16	16	NUM
ftr-319	952	10	,	,	PUNCT
ftr-319	952	11	¶	¶	PROPN
ftr-319	952	12	19.02[4	19.02[4	NUM
ftr-319	952	13	]	]	PUNCT
ftr-319	952	14	.	.	PUNCT
ftr-319	953	1	this	this	DET
ftr-319	953	2	continued	continue	VERB
ftr-319	953	3	debate	debate	NOUN
ftr-319	953	4	has	have	AUX
ftr-319	953	5	led	lead	VERB
ftr-319	953	6	some	some	PRON
ftr-319	953	7	to	to	PART
ftr-319	953	8	question	question	VERB
ftr-319	953	9	whether	whether	SCONJ
ftr-319	953	10	the	the	DET
ftr-319	953	11	quill	quill	NOUN
ftr-319	953	12	court	court	NOUN
ftr-319	953	13	’s	’s	PART
ftr-319	953	14	bright	bright	ADJ
ftr-319	953	15	-	-	PUNCT
ftr-319	953	16	line	line	NOUN
ftr-319	953	17	test	test	NOUN
ftr-319	953	18	achieved	achieve	VERB
ftr-319	953	19	its	its	PRON
ftr-319	953	20	goal	goal	NOUN
ftr-319	953	21	of	of	ADP
ftr-319	953	22	reducing	reduce	VERB
ftr-319	953	23	litigation	litigation	NOUN
ftr-319	953	24	.	.	PUNCT
ftr-319	954	1	laskin	laskin	NOUN
ftr-319	954	2	,	,	PUNCT
ftr-319	954	3	trademark	trademark	NOUN
ftr-319	954	4	royalties	royalty	NOUN
ftr-319	954	5	,	,	PUNCT
ftr-319	954	6	supra	supra	PROPN
ftr-319	954	7	note	note	NOUN
ftr-319	954	8	112	112	NUM
ftr-319	954	9	,	,	PUNCT
ftr-319	954	10	at	at	ADP
ftr-319	954	11	11	11	NUM
ftr-319	954	12	n.46	n.46	NOUN
ftr-319	954	13	.	.	PUNCT
ftr-319	955	1	that	that	DET
ftr-319	955	2	critique	critique	NOUN
ftr-319	955	3	,	,	PUNCT
ftr-319	955	4	however	however	ADV
ftr-319	955	5	,	,	PUNCT
ftr-319	955	6	focuses	focus	VERB
ftr-319	955	7	on	on	ADP
ftr-319	955	8	the	the	DET
ftr-319	955	9	area	area	NOUN
ftr-319	955	10	of	of	ADP
ftr-319	955	11	continued	continue	VERB
ftr-319	955	12	debate	debate	NOUN
ftr-319	955	13	rather	rather	ADV
ftr-319	955	14	than	than	ADP
ftr-319	955	15	recognizing	recognize	VERB
ftr-319	955	16	the	the	DET
ftr-319	955	17	certainty	certainty	NOUN
ftr-319	955	18	that	that	SCONJ
ftr-319	955	19	quill	quill	NOUN
ftr-319	955	20	did	do	AUX
ftr-319	955	21	provide	provide	VERB
ftr-319	955	22	.	.	PUNCT
ftr-319	956	1	quill	quill	PROPN
ftr-319	956	2	did	do	AUX
ftr-319	956	3	provide	provide	VERB
ftr-319	956	4	certainty	certainty	NOUN
ftr-319	956	5	and	and	CCONJ
ftr-319	956	6	eliminate	eliminate	VERB
ftr-319	956	7	litigation	litigation	NOUN
ftr-319	956	8	for	for	ADP
ftr-319	956	9	taxpayers	taxpayer	NOUN
ftr-319	956	10	with	with	ADP
ftr-319	956	11	only	only	ADV
ftr-319	956	12	an	an	DET
ftr-319	956	13	economic	economic	ADJ
ftr-319	956	14	nexus	nexus	NOUN
ftr-319	956	15	in	in	ADP
ftr-319	956	16	a	a	DET
ftr-319	956	17	state	state	NOUN
ftr-319	956	18	(	(	PUNCT
ftr-319	956	19	for	for	ADP
ftr-319	956	20	purposes	purpose	NOUN
ftr-319	956	21	of	of	ADP
ftr-319	956	22	sales	sale	NOUN
ftr-319	956	23	and	and	CCONJ
ftr-319	956	24	use	use	VERB
ftr-319	956	25	taxes	taxis	NOUN
ftr-319	956	26	)	)	PUNCT
ftr-319	956	27	.	.	PUNCT
ftr-319	957	1	to	to	PART
ftr-319	957	2	ignore	ignore	VERB
ftr-319	957	3	that	that	DET
ftr-319	957	4	benefit	benefit	NOUN
ftr-319	957	5	is	be	AUX
ftr-319	957	6	akin	akin	ADJ
ftr-319	957	7	to	to	ADP
ftr-319	957	8	ignoring	ignore	VERB
ftr-319	957	9	the	the	DET
ftr-319	957	10	number	number	NOUN
ftr-319	957	11	of	of	ADP
ftr-319	957	12	fatalities	fatality	NOUN
ftr-319	957	13	that	that	PRON
ftr-319	957	14	seat	seat	NOUN
ftr-319	957	15	belts	belt	NOUN
ftr-319	957	16	have	have	AUX
ftr-319	957	17	prevented	prevent	VERB
ftr-319	957	18	by	by	ADP
ftr-319	957	19	focusing	focus	VERB
ftr-319	957	20	on	on	ADP
ftr-319	957	21	the	the	DET
ftr-319	957	22	remaining	remain	VERB
ftr-319	957	23	number	number	NOUN
ftr-319	957	24	of	of	ADP
ftr-319	957	25	traffic	traffic	NOUN
ftr-319	957	26	deaths	death	NOUN
ftr-319	957	27	.	.	PUNCT
ftr-319	958	1	as	as	SCONJ
ftr-319	958	2	the	the	DET
ftr-319	958	3	michigan	michigan	PROPN
ftr-319	958	4	court	court	PROPN
ftr-319	958	5	of	of	ADP
ftr-319	958	6	appeals	appeal	NOUN
ftr-319	958	7	aptly	aptly	ADV
ftr-319	958	8	stated	state	VERB
ftr-319	958	9	,	,	PUNCT
ftr-319	958	10	“	"	PUNCT
ftr-319	958	11	the	the	DET
ftr-319	958	12	‘	'	PUNCT
ftr-319	958	13	bright	bright	ADJ
ftr-319	958	14	-	-	PUNCT
ftr-319	958	15	line	line	NOUN
ftr-319	958	16	’	'	PUNCT
ftr-319	958	17	rule	rule	NOUN
ftr-319	958	18	of	of	ADP
ftr-319	958	19	quill	quill	NOUN
ftr-319	958	20	does	do	AUX
ftr-319	958	21	not	not	PART
ftr-319	958	22	cut	cut	VERB
ftr-319	958	23	as	as	ADV
ftr-319	958	24	cleanly	cleanly	ADV
ftr-319	958	25	on	on	ADP
ftr-319	958	26	both	both	DET
ftr-319	958	27	sides	side	NOUN
ftr-319	958	28	.	.	PUNCT
ftr-319	959	1	it	it	PRON
ftr-319	959	2	definitively	definitively	ADV
ftr-319	959	3	answers	answer	VERB
ftr-319	959	4	the	the	DET
ftr-319	959	5	question	question	NOUN
ftr-319	959	6	who	who	PRON
ftr-319	959	7	can	can	AUX
ftr-319	959	8	not	not	PART
ftr-319	959	9	be	be	AUX
ftr-319	959	10	taxed	tax	VERB
ftr-319	959	11	.	.	PUNCT
ftr-319	959	12	.	.	PUNCT
ftr-319	959	13	.	.	PUNCT
ftr-319	960	1	but	but	CCONJ
ftr-319	960	2	leaves	leave	VERB
ftr-319	960	3	somewhat	somewhat	ADV
ftr-319	960	4	open	open	VERB
ftr-319	960	5	the	the	DET
ftr-319	960	6	question	question	NOUN
ftr-319	960	7	who	who	PRON
ftr-319	960	8	may	may	AUX
ftr-319	960	9	be	be	AUX
ftr-319	960	10	taxed	tax	VERB
ftr-319	960	11	.	.	PUNCT
ftr-319	960	12	”	"	PUNCT
ftr-319	961	1	magnetek	magnetek	PROPN
ftr-319	961	2	controls	controls	PROPN
ftr-319	961	3	,	,	PUNCT
ftr-319	961	4	inc	inc	PROPN
ftr-319	961	5	.	.	PROPN
ftr-319	961	6	v.	v.	PROPN
ftr-319	961	7	rev	rev	PROPN
ftr-319	961	8	.	.	PROPN
ftr-319	962	1	div	div	PROPN
ftr-319	962	2	.	.	PROPN
ftr-319	962	3	,	,	PUNCT
ftr-319	962	4	dep’t	dep’t	NOUN
ftr-319	962	5	of	of	ADP
ftr-319	962	6	treasury	treasury	PROPN
ftr-319	962	7	,	,	PUNCT
ftr-319	962	8	562	562	NUM
ftr-319	962	9	n.w.2d	n.w.2d	NOUN
ftr-319	962	10	219	219	NUM
ftr-319	962	11	,	,	PUNCT
ftr-319	962	12	222	222	NUM
ftr-319	962	13	n.5	n.5	PRON
ftr-319	962	14	(	(	PUNCT
ftr-319	962	15	mich	mich	PROPN
ftr-319	962	16	.	.	PUNCT
ftr-319	963	1	ct	ct	PROPN
ftr-319	963	2	.	.	PUNCT
ftr-319	964	1	app	app	PROPN
ftr-319	964	2	.	.	PROPN
ftr-319	964	3	1997	1997	NUM
ftr-319	964	4	)	)	PUNCT
ftr-319	964	5	.	.	PUNCT
ftr-319	965	1	197	197	NUM
ftr-319	965	2	.	.	X
ftr-319	965	3	nat’l	nat’l	PROPN
ftr-319	965	4	geographic	geographic	ADJ
ftr-319	965	5	soc’y	soc’y	NOUN
ftr-319	965	6	v.	v.	ADP
ftr-319	965	7	cal	cal	PROPN
ftr-319	965	8	.	.	PUNCT
ftr-319	966	1	bd	bd	PROPN
ftr-319	966	2	.	.	PROPN
ftr-319	966	3	of	of	ADP
ftr-319	966	4	equalization	equalization	NOUN
ftr-319	966	5	,	,	PUNCT
ftr-319	967	1	430	430	NUM
ftr-319	967	2	u.s	u.s	PROPN
ftr-319	967	3	.	.	PROPN
ftr-319	967	4	551	551	NUM
ftr-319	967	5	(	(	PUNCT
ftr-319	967	6	1977	1977	NUM
ftr-319	967	7	)	)	PUNCT
ftr-319	967	8	.	.	PUNCT
ftr-319	968	1	as	as	SCONJ
ftr-319	968	2	noted	note	VERB
ftr-319	968	3	previously	previously	ADV
ftr-319	968	4	,	,	PUNCT
ftr-319	968	5	the	the	DET
ftr-319	968	6	court	court	NOUN
ftr-319	968	7	issued	issue	VERB
ftr-319	968	8	that	that	DET
ftr-319	968	9	decision	decision	NOUN
ftr-319	968	10	only	only	ADV
ftr-319	968	11	three	three	NUM
ftr-319	968	12	weeks	week	NOUN
ftr-319	968	13	after	after	ADP
ftr-319	968	14	complete	complete	ADJ
ftr-319	968	15	auto	auto	NOUN
ftr-319	968	16	.	.	PUNCT
ftr-319	969	1	192	192	NUM
ftr-319	969	2	florida	florida	PROPN
ftr-319	969	3	tax	tax	NOUN
ftr-319	969	4	review	review	NOUN
ftr-319	969	5	[	[	X
ftr-319	969	6	vol	vol	NOUN
ftr-319	969	7	.	.	PUNCT
ftr-319	970	1	13:4	13:4	NUM
ftr-319	970	2	whether	whether	SCONJ
ftr-319	970	3	the	the	DET
ftr-319	970	4	national	national	PROPN
ftr-319	970	5	geographic	geographic	ADJ
ftr-319	970	6	society	society	NOUN
ftr-319	970	7	could	could	AUX
ftr-319	970	8	be	be	AUX
ftr-319	970	9	required	require	VERB
ftr-319	970	10	to	to	PART
ftr-319	970	11	collect	collect	VERB
ftr-319	970	12	california	california	PROPN
ftr-319	970	13	sales	sale	NOUN
ftr-319	970	14	and	and	CCONJ
ftr-319	970	15	use	use	VERB
ftr-319	970	16	tax	tax	NOUN
ftr-319	970	17	where	where	SCONJ
ftr-319	970	18	its	its	PRON
ftr-319	970	19	only	only	ADJ
ftr-319	970	20	physical	physical	ADJ
ftr-319	970	21	presence	presence	NOUN
ftr-319	970	22	in	in	ADP
ftr-319	970	23	california	california	PROPN
ftr-319	970	24	was	be	AUX
ftr-319	970	25	its	its	PRON
ftr-319	970	26	maintenance	maintenance	NOUN
ftr-319	970	27	of	of	ADP
ftr-319	970	28	two	two	NUM
ftr-319	970	29	offices	office	NOUN
ftr-319	970	30	in	in	ADP
ftr-319	970	31	the	the	DET
ftr-319	970	32	state.199	state.199	PROPN
ftr-319	970	33	the	the	DET
ftr-319	970	34	california	california	PROPN
ftr-319	970	35	supreme	supreme	PROPN
ftr-319	970	36	court	court	PROPN
ftr-319	970	37	upheld	uphold	VERB
ftr-319	970	38	the	the	DET
ftr-319	970	39	imposition	imposition	NOUN
ftr-319	970	40	of	of	ADP
ftr-319	970	41	that	that	DET
ftr-319	970	42	obligation	obligation	NOUN
ftr-319	970	43	on	on	ADP
ftr-319	970	44	national	national	PROPN
ftr-319	970	45	geographic	geographic	NOUN
ftr-319	970	46	,	,	PUNCT
ftr-319	970	47	adopting	adopt	VERB
ftr-319	970	48	a	a	DET
ftr-319	970	49	“	"	PUNCT
ftr-319	970	50	slightest	slightest	ADJ
ftr-319	970	51	presence	presence	NOUN
ftr-319	970	52	”	"	PUNCT
ftr-319	970	53	test.200	test.200	ADP
ftr-319	970	54	the	the	DET
ftr-319	970	55	supreme	supreme	PROPN
ftr-319	970	56	court	court	PROPN
ftr-319	970	57	rejected	reject	VERB
ftr-319	970	58	california	california	PROPN
ftr-319	970	59	’s	’s	PART
ftr-319	970	60	slightest	slight	ADJ
ftr-319	970	61	presence	presence	NOUN
ftr-319	970	62	test	test	NOUN
ftr-319	970	63	,	,	PUNCT
ftr-319	970	64	but	but	CCONJ
ftr-319	970	65	did	do	AUX
ftr-319	970	66	not	not	PART
ftr-319	970	67	opine	opine	VERB
ftr-319	970	68	as	as	ADP
ftr-319	970	69	to	to	ADP
ftr-319	970	70	the	the	DET
ftr-319	970	71	proper	proper	ADJ
ftr-319	970	72	level	level	NOUN
ftr-319	970	73	of	of	ADP
ftr-319	970	74	contacts	contact	NOUN
ftr-319	970	75	required	require	VERB
ftr-319	970	76	.	.	PUNCT
ftr-319	971	1	rather	rather	ADV
ftr-319	971	2	,	,	PUNCT
ftr-319	971	3	the	the	DET
ftr-319	971	4	court	court	NOUN
ftr-319	971	5	simply	simply	ADV
ftr-319	971	6	noted	note	VERB
ftr-319	971	7	that	that	SCONJ
ftr-319	971	8	national	national	PROPN
ftr-319	971	9	geographic	geographic	PROPN
ftr-319	971	10	’s	’s	PART
ftr-319	971	11	actions	action	NOUN
ftr-319	971	12	in	in	ADP
ftr-319	971	13	the	the	DET
ftr-319	971	14	state201	state201	PROPN
ftr-319	971	15	established	establish	VERB
ftr-319	971	16	“	"	PUNCT
ftr-319	971	17	much	much	ADV
ftr-319	971	18	more	more	ADV
ftr-319	971	19	substantial	substantial	ADJ
ftr-319	971	20	presence	presence	NOUN
ftr-319	971	21	than	than	ADP
ftr-319	971	22	the	the	DET
ftr-319	971	23	expression	expression	NOUN
ftr-319	971	24	‘	'	PUNCT
ftr-319	971	25	slightest	slight	ADJ
ftr-319	971	26	presence	presence	NOUN
ftr-319	971	27	’	'	PUNCT
ftr-319	971	28	connotes”202	connotes”202	PROPN
ftr-319	971	29	and	and	CCONJ
ftr-319	971	30	held	hold	VERB
ftr-319	971	31	that	that	SCONJ
ftr-319	971	32	“	"	PUNCT
ftr-319	971	33	the	the	DET
ftr-319	971	34	society	society	NOUN
ftr-319	971	35	’s	’s	PART
ftr-319	971	36	continuous	continuous	ADJ
ftr-319	971	37	presence	presence	NOUN
ftr-319	971	38	in	in	ADP
ftr-319	971	39	california	california	PROPN
ftr-319	971	40	in	in	ADP
ftr-319	971	41	offices	office	NOUN
ftr-319	971	42	that	that	PRON
ftr-319	971	43	solicit	solicit	VERB
ftr-319	971	44	advertising	advertising	NOUN
ftr-319	971	45	for	for	ADP
ftr-319	971	46	its	its	PRON
ftr-319	971	47	magazine	magazine	NOUN
ftr-319	971	48	provides	provide	VERB
ftr-319	971	49	a	a	DET
ftr-319	971	50	sufficient	sufficient	ADJ
ftr-319	971	51	nexus	nexus	NOUN
ftr-319	971	52	to	to	PART
ftr-319	971	53	justify	justify	VERB
ftr-319	971	54	”	"	PUNCT
ftr-319	971	55	the	the	DET
ftr-319	971	56	state	state	NOUN
ftr-319	971	57	’s	’s	PART
ftr-319	971	58	imposition	imposition	NOUN
ftr-319	971	59	of	of	ADP
ftr-319	971	60	tax.203	tax.203	PROPN
ftr-319	971	61	the	the	DET
ftr-319	971	62	national	national	PROPN
ftr-319	971	63	geographic	geographic	PROPN
ftr-319	971	64	court	court	NOUN
ftr-319	971	65	thus	thus	ADV
ftr-319	971	66	provided	provide	VERB
ftr-319	971	67	only	only	ADV
ftr-319	971	68	minimal	minimal	ADJ
ftr-319	971	69	guidance	guidance	NOUN
ftr-319	971	70	on	on	ADP
ftr-319	971	71	the	the	DET
ftr-319	971	72	magnitude	magnitude	NOUN
ftr-319	971	73	of	of	ADP
ftr-319	971	74	physical	physical	ADJ
ftr-319	971	75	presence	presence	NOUN
ftr-319	971	76	required	require	VERB
ftr-319	971	77	under	under	ADP
ftr-319	971	78	complete	complete	ADJ
ftr-319	971	79	auto	auto	NOUN
ftr-319	971	80	.	.	PUNCT
ftr-319	972	1	in	in	ADP
ftr-319	972	2	the	the	DET
ftr-319	972	3	absence	absence	NOUN
ftr-319	972	4	of	of	ADP
ftr-319	972	5	further	further	ADJ
ftr-319	972	6	guidance	guidance	NOUN
ftr-319	972	7	from	from	ADP
ftr-319	972	8	the	the	DET
ftr-319	972	9	court	court	NOUN
ftr-319	972	10	,	,	PUNCT
ftr-319	972	11	a	a	DET
ftr-319	972	12	number	number	NOUN
ftr-319	972	13	of	of	ADP
ftr-319	972	14	states	state	NOUN
ftr-319	972	15	have	have	AUX
ftr-319	972	16	interpreted	interpret	VERB
ftr-319	972	17	its	its	PRON
ftr-319	972	18	rejection	rejection	NOUN
ftr-319	972	19	of	of	ADP
ftr-319	972	20	the	the	DET
ftr-319	972	21	slightest	slight	ADJ
ftr-319	972	22	presence	presence	NOUN
ftr-319	972	23	test	test	NOUN
ftr-319	972	24	to	to	PART
ftr-319	972	25	mean	mean	VERB
ftr-319	972	26	that	that	SCONJ
ftr-319	972	27	a	a	DET
ftr-319	972	28	taxpayer	taxpayer	NOUN
ftr-319	972	29	’s	’s	PART
ftr-319	972	30	physical	physical	ADJ
ftr-319	972	31	presence	presence	NOUN
ftr-319	972	32	in	in	ADP
ftr-319	972	33	a	a	DET
ftr-319	972	34	state	state	NOUN
ftr-319	972	35	must	must	AUX
ftr-319	972	36	be	be	AUX
ftr-319	972	37	only	only	ADV
ftr-319	972	38	somewhat	somewhat	ADV
ftr-319	972	39	greater	great	ADJ
ftr-319	972	40	than	than	ADP
ftr-319	972	41	a	a	DET
ftr-319	972	42	slightest	slight	ADJ
ftr-319	972	43	presence.204	presence.204	NOUN
ftr-319	972	44	the	the	DET
ftr-319	972	45	seminal	seminal	ADJ
ftr-319	972	46	case	case	NOUN
ftr-319	972	47	in	in	ADP
ftr-319	972	48	this	this	DET
ftr-319	972	49	regard	regard	NOUN
ftr-319	972	50	is	be	AUX
ftr-319	972	51	in	in	ADP
ftr-319	972	52	re	re	PROPN
ftr-319	972	53	orvis	orvis	PROPN
ftr-319	972	54	company	company	PROPN
ftr-319	972	55	inc	inc	PROPN
ftr-319	972	56	.	.	PROPN
ftr-319	973	1	v.	v.	ADP
ftr-319	973	2	new	new	ADJ
ftr-319	973	3	york.205	york.205	NOUN
ftr-319	973	4	the	the	DET
ftr-319	973	5	orvis	orvis	PROPN
ftr-319	973	6	court	court	NOUN
ftr-319	973	7	first	first	ADV
ftr-319	973	8	determined	determine	VERB
ftr-319	973	9	that	that	SCONJ
ftr-319	973	10	the	the	DET
ftr-319	973	11	substantial	substantial	ADJ
ftr-319	973	12	198	198	NUM
ftr-319	973	13	.	.	PUNCT
ftr-319	974	1	see	see	VERB
ftr-319	974	2	supra	supra	PROPN
ftr-319	974	3	notes	note	VERB
ftr-319	974	4	20–23	20–23	NOUN
ftr-319	974	5	and	and	CCONJ
ftr-319	974	6	accompanying	accompany	VERB
ftr-319	974	7	text	text	NOUN
ftr-319	974	8	.	.	PUNCT
ftr-319	975	1	199	199	NUM
ftr-319	975	2	.	.	PUNCT
ftr-319	976	1	nat’l	nat’l	PROPN
ftr-319	976	2	geographic	geographic	PROPN
ftr-319	976	3	,	,	PUNCT
ftr-319	976	4	430	430	NUM
ftr-319	976	5	u.s	u.s	PROPN
ftr-319	976	6	.	.	PROPN
ftr-319	976	7	at	at	ADP
ftr-319	976	8	552–54	552–54	NUM
ftr-319	976	9	.	.	PROPN
ftr-319	976	10	200	200	NUM
ftr-319	976	11	.	.	PUNCT
ftr-319	977	1	i	i	PRON
ftr-319	977	2	d.	d.	PROPN
ftr-319	977	3	at	at	ADP
ftr-319	977	4	555–56	555–56	NUM
ftr-319	977	5	.	.	PUNCT
ftr-319	978	1	the	the	DET
ftr-319	978	2	california	california	PROPN
ftr-319	978	3	court	court	PROPN
ftr-319	978	4	noted	note	VERB
ftr-319	978	5	that	that	SCONJ
ftr-319	978	6	“	"	PUNCT
ftr-319	978	7	the	the	DET
ftr-319	978	8	slightest	slight	ADJ
ftr-319	978	9	presence	presence	NOUN
ftr-319	978	10	within	within	ADP
ftr-319	978	11	such	such	ADJ
ftr-319	978	12	taxing	tax	VERB
ftr-319	978	13	state	state	NOUN
ftr-319	978	14	.	.	PUNCT
ftr-319	978	15	.	.	PUNCT
ftr-319	979	1	.	.	PUNCT
ftr-319	980	1	will	will	AUX
ftr-319	980	2	permit	permit	VERB
ftr-319	980	3	the	the	DET
ftr-319	980	4	state	state	NOUN
ftr-319	980	5	constitutionally	constitutionally	ADV
ftr-319	980	6	to	to	PART
ftr-319	980	7	impose	impose	VERB
ftr-319	980	8	on	on	ADP
ftr-319	980	9	the	the	DET
ftr-319	980	10	seller	seller	NOUN
ftr-319	980	11	the	the	DET
ftr-319	980	12	duty	duty	NOUN
ftr-319	980	13	of	of	ADP
ftr-319	980	14	collecting	collect	VERB
ftr-319	980	15	the	the	DET
ftr-319	980	16	use	use	NOUN
ftr-319	980	17	tax	tax	NOUN
ftr-319	980	18	from	from	ADP
ftr-319	980	19	such	such	ADJ
ftr-319	980	20	mail	mail	NOUN
ftr-319	980	21	order	order	NOUN
ftr-319	980	22	purchasers	purchaser	NOUN
ftr-319	980	23	and	and	CCONJ
ftr-319	980	24	the	the	DET
ftr-319	980	25	liability	liability	NOUN
ftr-319	980	26	for	for	ADP
ftr-319	980	27	failure	failure	NOUN
ftr-319	980	28	to	to	PART
ftr-319	980	29	do	do	AUX
ftr-319	980	30	so	so	ADV
ftr-319	980	31	.	.	PUNCT
ftr-319	980	32	”	"	PUNCT
ftr-319	981	1	nat’l	nat’l	PROPN
ftr-319	981	2	geographic	geographic	ADJ
ftr-319	981	3	soc’y	soc’y	NOUN
ftr-319	981	4	v.	v.	ADP
ftr-319	981	5	state	state	PROPN
ftr-319	981	6	bd	bd	PROPN
ftr-319	981	7	.	.	PROPN
ftr-319	981	8	of	of	ADP
ftr-319	981	9	equalization	equalization	NOUN
ftr-319	981	10	,	,	PUNCT
ftr-319	981	11	547	547	NUM
ftr-319	981	12	p.2d	p.2d	SYM
ftr-319	981	13	458	458	NUM
ftr-319	981	14	,	,	PUNCT
ftr-319	981	15	462	462	NUM
ftr-319	981	16	(	(	PUNCT
ftr-319	981	17	cal	cal	NUM
ftr-319	981	18	.	.	PUNCT
ftr-319	981	19	1976	1976	NUM
ftr-319	981	20	)	)	PUNCT
ftr-319	981	21	.	.	PUNCT
ftr-319	982	1	201	201	NUM
ftr-319	982	2	.	.	PUNCT
ftr-319	983	1	national	national	PROPN
ftr-319	983	2	geographic	geographic	PROPN
ftr-319	983	3	’s	’s	PART
ftr-319	983	4	physical	physical	ADJ
ftr-319	983	5	presence	presence	NOUN
ftr-319	983	6	in	in	ADP
ftr-319	983	7	california	california	PROPN
ftr-319	983	8	consisted	consist	VERB
ftr-319	983	9	of	of	ADP
ftr-319	983	10	the	the	DET
ftr-319	983	11	“	"	PUNCT
ftr-319	983	12	maintenance	maintenance	NOUN
ftr-319	983	13	of	of	ADP
ftr-319	983	14	two	two	NUM
ftr-319	983	15	offices	office	NOUN
ftr-319	983	16	in	in	ADP
ftr-319	983	17	the	the	DET
ftr-319	983	18	state	state	NOUN
ftr-319	983	19	and	and	CCONJ
ftr-319	983	20	solicitation	solicitation	NOUN
ftr-319	983	21	by	by	ADP
ftr-319	983	22	employees	employee	NOUN
ftr-319	983	23	assigned	assign	VERB
ftr-319	983	24	to	to	ADP
ftr-319	983	25	those	those	DET
ftr-319	983	26	offices	office	NOUN
ftr-319	983	27	of	of	ADP
ftr-319	983	28	advertising	advertising	NOUN
ftr-319	983	29	copy	copy	NOUN
ftr-319	983	30	in	in	ADP
ftr-319	983	31	the	the	DET
ftr-319	983	32	range	range	NOUN
ftr-319	983	33	of	of	ADP
ftr-319	983	34	$	$	SYM
ftr-319	983	35	1	1	NUM
ftr-319	983	36	million	million	NUM
ftr-319	983	37	annually	annually	ADV
ftr-319	983	38	.	.	PUNCT
ftr-319	983	39	”	"	PUNCT
ftr-319	984	1	nat’l	nat’l	PROPN
ftr-319	984	2	geographic	geographic	NOUN
ftr-319	984	3	,	,	PUNCT
ftr-319	984	4	430	430	NUM
ftr-319	984	5	u.s	u.s	PROPN
ftr-319	984	6	.	.	PROPN
ftr-319	984	7	at	at	ADP
ftr-319	984	8	556	556	NUM
ftr-319	984	9	.	.	PUNCT
ftr-319	985	1	202	202	NUM
ftr-319	985	2	.	.	PUNCT
ftr-319	986	1	i	i	PRON
ftr-319	986	2	d.	d.	PROPN
ftr-319	986	3	interestingly	interestingly	ADV
ftr-319	986	4	,	,	PUNCT
ftr-319	986	5	the	the	DET
ftr-319	986	6	court	court	NOUN
ftr-319	986	7	supported	support	VERB
ftr-319	986	8	its	its	PRON
ftr-319	986	9	conclusion	conclusion	NOUN
ftr-319	986	10	in	in	ADP
ftr-319	986	11	part	part	NOUN
ftr-319	986	12	by	by	ADP
ftr-319	986	13	pointing	point	VERB
ftr-319	986	14	to	to	ADP
ftr-319	986	15	its	its	PRON
ftr-319	986	16	earlier	early	ADJ
ftr-319	986	17	decision	decision	NOUN
ftr-319	986	18	in	in	ADP
ftr-319	986	19	standard	standard	ADJ
ftr-319	986	20	pressed	press	VERB
ftr-319	986	21	steel	steel	PROPN
ftr-319	986	22	co.	co.	PROPN
ftr-319	986	23	v.	v.	ADP
ftr-319	986	24	wash	wash	NOUN
ftr-319	986	25	.	.	PUNCT
ftr-319	987	1	department	department	NOUN
ftr-319	987	2	of	of	ADP
ftr-319	987	3	revenue	revenue	NOUN
ftr-319	987	4	,	,	PUNCT
ftr-319	987	5	419	419	NUM
ftr-319	987	6	u.s	u.s	PROPN
ftr-319	987	7	.	.	PROPN
ftr-319	987	8	560	560	NUM
ftr-319	987	9	(	(	PUNCT
ftr-319	987	10	1975	1975	NUM
ftr-319	987	11	)	)	PUNCT
ftr-319	987	12	,	,	PUNCT
ftr-319	987	13	in	in	ADP
ftr-319	987	14	which	which	PRON
ftr-319	987	15	it	it	PRON
ftr-319	987	16	upheld	uphold	VERB
ftr-319	987	17	the	the	DET
ftr-319	987	18	imposition	imposition	NOUN
ftr-319	987	19	of	of	ADP
ftr-319	987	20	a	a	DET
ftr-319	987	21	direct	direct	ADJ
ftr-319	987	22	tax	tax	NOUN
ftr-319	987	23	on	on	ADP
ftr-319	987	24	a	a	DET
ftr-319	987	25	taxpayer	taxpayer	NOUN
ftr-319	987	26	that	that	PRON
ftr-319	987	27	had	have	VERB
ftr-319	987	28	only	only	ADV
ftr-319	987	29	a	a	DET
ftr-319	987	30	single	single	ADJ
ftr-319	987	31	employee	employee	NOUN
ftr-319	987	32	in	in	ADP
ftr-319	987	33	the	the	DET
ftr-319	987	34	taxing	tax	VERB
ftr-319	987	35	state	state	NOUN
ftr-319	987	36	.	.	PUNCT
ftr-319	988	1	nat’l	nat’l	PROPN
ftr-319	988	2	geographic	geographic	ADJ
ftr-319	988	3	,	,	PUNCT
ftr-319	988	4	430	430	NUM
ftr-319	988	5	u.s	u.s	PROPN
ftr-319	988	6	.	.	PROPN
ftr-319	988	7	at	at	ADP
ftr-319	988	8	557	557	NUM
ftr-319	988	9	.	.	PUNCT
ftr-319	989	1	the	the	DET
ftr-319	989	2	court	court	NOUN
ftr-319	989	3	found	find	VERB
ftr-319	989	4	it	it	PRON
ftr-319	989	5	“	"	PUNCT
ftr-319	989	6	significant	significant	ADJ
ftr-319	989	7	”	"	PUNCT
ftr-319	989	8	that	that	PRON
ftr-319	989	9	it	it	PRON
ftr-319	989	10	had	have	AUX
ftr-319	989	11	labeled	label	VERB
ftr-319	989	12	the	the	DET
ftr-319	989	13	taxpayer	taxpayer	NOUN
ftr-319	989	14	’s	’s	PART
ftr-319	989	15	nexus	nexus	NOUN
ftr-319	989	16	argument	argument	NOUN
ftr-319	989	17	in	in	ADP
ftr-319	989	18	that	that	DET
ftr-319	989	19	case	case	NOUN
ftr-319	989	20	“	"	PUNCT
ftr-319	989	21	frivolous	frivolous	ADJ
ftr-319	989	22	.	.	PUNCT
ftr-319	989	23	”	"	PUNCT
ftr-319	990	1	i	i	PRON
ftr-319	990	2	d.	d.	PROPN
ftr-319	990	3	203	203	NUM
ftr-319	990	4	.	.	PUNCT
ftr-319	991	1	nat’l	nat’l	PROPN
ftr-319	991	2	geographic	geographic	ADJ
ftr-319	991	3	,	,	PUNCT
ftr-319	991	4	430	430	NUM
ftr-319	991	5	u.s	u.s	PROPN
ftr-319	991	6	.	.	PROPN
ftr-319	991	7	at	at	ADP
ftr-319	991	8	562	562	NUM
ftr-319	991	9	.	.	PUNCT
ftr-319	992	1	204	204	NUM
ftr-319	992	2	.	.	PUNCT
ftr-319	992	3	orvis	orvis	PROPN
ftr-319	992	4	co.	co.	PROPN
ftr-319	992	5	v.	v.	ADP
ftr-319	992	6	tax	tax	NOUN
ftr-319	992	7	appeals	appeal	NOUN
ftr-319	992	8	tribunal	tribunal	NOUN
ftr-319	992	9	of	of	ADP
ftr-319	992	10	n.y	n.y	PROPN
ftr-319	992	11	.	.	PROPN
ftr-319	992	12	(	(	PUNCT
ftr-319	992	13	in	in	ADP
ftr-319	992	14	re	re	PROPN
ftr-319	992	15	orvis	orvis	PROPN
ftr-319	992	16	co.	co.	PROPN
ftr-319	992	17	)	)	PUNCT
ftr-319	992	18	,	,	PUNCT
ftr-319	992	19	654	654	NUM
ftr-319	992	20	n.e.2d	n.e.2d	NOUN
ftr-319	992	21	954	954	NUM
ftr-319	992	22	(	(	PUNCT
ftr-319	992	23	n.y	n.y	PROPN
ftr-319	992	24	.	.	PROPN
ftr-319	992	25	1995	1995	NUM
ftr-319	992	26	)	)	PUNCT
ftr-319	992	27	;	;	PUNCT
ftr-319	992	28	magnetek	magnetek	PROPN
ftr-319	992	29	controls	controls	PROPN
ftr-319	992	30	,	,	PUNCT
ftr-319	992	31	inc	inc	PROPN
ftr-319	992	32	.	.	PROPN
ftr-319	992	33	v.	v.	PROPN
ftr-319	992	34	rev	rev	PROPN
ftr-319	992	35	.	.	PROPN
ftr-319	993	1	div	div	PROPN
ftr-319	993	2	.	.	PROPN
ftr-319	993	3	,	,	PUNCT
ftr-319	993	4	dep’t	dep’t	NOUN
ftr-319	993	5	of	of	ADP
ftr-319	993	6	treasury	treasury	PROPN
ftr-319	993	7	,	,	PUNCT
ftr-319	993	8	562	562	NUM
ftr-319	993	9	n.w.2d	n.w.2d	NOUN
ftr-319	993	10	219	219	NUM
ftr-319	993	11	,	,	PUNCT
ftr-319	993	12	224	224	NUM
ftr-319	993	13	(	(	PUNCT
ftr-319	993	14	mich	mich	PROPN
ftr-319	993	15	.	.	PUNCT
ftr-319	994	1	ct	ct	PROPN
ftr-319	994	2	.	.	PUNCT
ftr-319	995	1	app	app	PROPN
ftr-319	995	2	.	.	PROPN
ftr-319	995	3	1997	1997	NUM
ftr-319	995	4	)	)	PUNCT
ftr-319	996	1	;	;	PUNCT
ftr-319	996	2	wash	wash	NOUN
ftr-319	996	3	.	.	PUNCT
ftr-319	997	1	rev	rev	PROPN
ftr-319	997	2	.	.	PROPN
ftr-319	997	3	code	code	PROPN
ftr-319	997	4	§	§	PROPN
ftr-319	997	5	82.04.067(6	82.04.067(6	NUM
ftr-319	997	6	)	)	PUNCT
ftr-319	997	7	(	(	PUNCT
ftr-319	997	8	2012	2012	NUM
ftr-319	997	9	)	)	PUNCT
ftr-319	997	10	.	.	PUNCT
ftr-319	998	1	205	205	NUM
ftr-319	998	2	.	.	X
ftr-319	999	1	654	654	NUM
ftr-319	999	2	n.e.2d	n.e.2d	NOUN
ftr-319	999	3	954	954	NUM
ftr-319	999	4	.	.	PUNCT
ftr-319	1000	1	orvis	orvis	PROPN
ftr-319	1000	2	involved	involve	VERB
ftr-319	1000	3	two	two	NUM
ftr-319	1000	4	cases	case	NOUN
ftr-319	1000	5	that	that	PRON
ftr-319	1000	6	were	be	AUX
ftr-319	1000	7	consolidated	consolidate	VERB
ftr-319	1000	8	on	on	ADP
ftr-319	1000	9	appeal	appeal	NOUN
ftr-319	1000	10	from	from	ADP
ftr-319	1000	11	the	the	DET
ftr-319	1000	12	new	new	PROPN
ftr-319	1000	13	york	york	PROPN
ftr-319	1000	14	appellate	appellate	ADJ
ftr-319	1000	15	division	division	NOUN
ftr-319	1000	16	.	.	PUNCT
ftr-319	1001	1	in	in	ADP
ftr-319	1001	2	the	the	DET
ftr-319	1001	3	first	first	ADJ
ftr-319	1001	4	—	—	PUNCT
ftr-319	1001	5	in	in	ADP
ftr-319	1001	6	re	re	PROPN
ftr-319	1001	7	orvis	orvis	PROPN
ftr-319	1001	8	co.	co.	PROPN
ftr-319	1001	9	—	—	PUNCT
ftr-319	1001	10	the	the	DET
ftr-319	1001	11	taxpayer	taxpayer	NOUN
ftr-319	1001	12	’s	’s	PART
ftr-319	1001	13	physical	physical	ADJ
ftr-319	1001	14	presence	presence	NOUN
ftr-319	1001	15	in	in	ADP
ftr-319	1001	16	the	the	DET
ftr-319	1001	17	state	state	NOUN
ftr-319	1001	18	was	be	AUX
ftr-319	1001	19	limited	limit	VERB
ftr-319	1001	20	to	to	ADP
ftr-319	1001	21	visits	visit	NOUN
ftr-319	1001	22	to	to	ADP
ftr-319	1001	23	as	as	ADV
ftr-319	1001	24	many	many	ADJ
ftr-319	1001	25	as	as	ADP
ftr-319	1001	26	nineteen	nineteen	NUM
ftr-319	1001	27	customers	customer	NOUN
ftr-319	1001	28	on	on	ADP
ftr-319	1001	29	average	average	NOUN
ftr-319	1001	30	of	of	ADP
ftr-319	1001	31	four	four	NUM
ftr-319	1001	32	times	time	NOUN
ftr-319	1001	33	a	a	DET
ftr-319	1001	34	year	year	NOUN
ftr-319	1001	35	.	.	PUNCT
ftr-319	1002	1	i	i	PRON
ftr-319	1002	2	d.	d.	PROPN
ftr-319	1002	3	at	at	ADP
ftr-319	1002	4	962	962	NUM
ftr-319	1002	5	.	.	PUNCT
ftr-319	1003	1	in	in	ADP
ftr-319	1003	2	the	the	DET
ftr-319	1003	3	other	other	ADJ
ftr-319	1003	4	—	—	PUNCT
ftr-319	1003	5	in	in	ADP
ftr-319	1003	6	re	re	PROPN
ftr-319	1003	7	vt	vt	PROPN
ftr-319	1003	8	.	.	PROPN
ftr-319	1003	9	2012	2012	NUM
ftr-319	1003	10	]	]	PUNCT
ftr-319	1003	11	economic	economic	ADJ
ftr-319	1003	12	nexus	nexus	NOUN
ftr-319	1003	13	193	193	NUM
ftr-319	1003	14	nexus	nexus	NOUN
ftr-319	1003	15	requirement	requirement	NOUN
ftr-319	1003	16	of	of	ADP
ftr-319	1003	17	complete	complete	ADJ
ftr-319	1003	18	auto	auto	NOUN
ftr-319	1003	19	did	do	AUX
ftr-319	1003	20	not	not	PART
ftr-319	1003	21	require	require	VERB
ftr-319	1003	22	a	a	DET
ftr-319	1003	23	taxpayer	taxpayer	NOUN
ftr-319	1003	24	to	to	PART
ftr-319	1003	25	have	have	VERB
ftr-319	1003	26	a	a	DET
ftr-319	1003	27	substantial	substantial	ADJ
ftr-319	1003	28	physical	physical	ADJ
ftr-319	1003	29	presence	presence	NOUN
ftr-319	1003	30	in	in	ADP
ftr-319	1003	31	the	the	DET
ftr-319	1003	32	taxing	tax	VERB
ftr-319	1003	33	state.206	state.206	NOUN
ftr-319	1003	34	instead	instead	ADV
ftr-319	1003	35	,	,	PUNCT
ftr-319	1003	36	the	the	DET
ftr-319	1003	37	court	court	NOUN
ftr-319	1003	38	stated	state	VERB
ftr-319	1003	39	that	that	SCONJ
ftr-319	1003	40	the	the	DET
ftr-319	1003	41	taxpayer	taxpayer	NOUN
ftr-319	1003	42	’s	’s	PART
ftr-319	1003	43	presence	presence	NOUN
ftr-319	1003	44	need	need	AUX
ftr-319	1003	45	only	only	ADV
ftr-319	1003	46	“	"	PUNCT
ftr-319	1003	47	be	be	AUX
ftr-319	1003	48	demonstrably	demonstrably	ADV
ftr-319	1003	49	more	more	ADJ
ftr-319	1003	50	than	than	ADP
ftr-319	1003	51	a	a	DET
ftr-319	1003	52	‘	'	PUNCT
ftr-319	1003	53	slightest	slight	ADJ
ftr-319	1003	54	presence	presence	NOUN
ftr-319	1003	55	.	.	PUNCT
ftr-319	1004	1	’”207	’”207	NOUN
ftr-319	1004	2	the	the	DET
ftr-319	1004	3	court	court	NOUN
ftr-319	1004	4	then	then	ADV
ftr-319	1004	5	determined	determine	VERB
ftr-319	1004	6	that	that	SCONJ
ftr-319	1004	7	the	the	DET
ftr-319	1004	8	taxpayers	taxpayer	NOUN
ftr-319	1004	9	’	’	PART
ftr-319	1004	10	visits	visit	NOUN
ftr-319	1004	11	to	to	ADP
ftr-319	1004	12	nineteen	nineteen	NUM
ftr-319	1004	13	customers	customer	NOUN
ftr-319	1004	14	four	four	NUM
ftr-319	1004	15	times	time	NOUN
ftr-319	1004	16	per	per	ADP
ftr-319	1004	17	year	year	NOUN
ftr-319	1004	18	and	and	CCONJ
ftr-319	1004	19	forty	forty	NUM
ftr-319	1004	20	-	-	PUNCT
ftr-319	1004	21	one	one	NUM
ftr-319	1004	22	in	in	ADP
ftr-319	1004	23	-	-	PUNCT
ftr-319	1004	24	state	state	NOUN
ftr-319	1004	25	visits	visit	NOUN
ftr-319	1004	26	over	over	ADP
ftr-319	1004	27	a	a	DET
ftr-319	1004	28	three	three	NUM
ftr-319	1004	29	-	-	PUNCT
ftr-319	1004	30	year	year	NOUN
ftr-319	1004	31	period	period	NOUN
ftr-319	1004	32	,	,	PUNCT
ftr-319	1004	33	respectively	respectively	ADV
ftr-319	1004	34	,	,	PUNCT
ftr-319	1004	35	satisfied	satisfied	ADJ
ftr-319	1004	36	that	that	SCONJ
ftr-319	1004	37	standard.208the	standard.208the	DET
ftr-319	1004	38	orvis	orvis	PROPN
ftr-319	1004	39	court	court	NOUN
ftr-319	1004	40	’s	’s	PART
ftr-319	1004	41	distillation	distillation	NOUN
ftr-319	1004	42	of	of	ADP
ftr-319	1004	43	national	national	PROPN
ftr-319	1004	44	geographic	geographic	PROPN
ftr-319	1004	45	down	down	ADP
ftr-319	1004	46	to	to	ADP
ftr-319	1004	47	a	a	DET
ftr-319	1004	48	standard	standard	NOUN
ftr-319	1004	49	that	that	PRON
ftr-319	1004	50	requires	require	VERB
ftr-319	1004	51	only	only	ADV
ftr-319	1004	52	more	more	ADJ
ftr-319	1004	53	than	than	ADP
ftr-319	1004	54	a	a	DET
ftr-319	1004	55	slightest	slight	ADJ
ftr-319	1004	56	presence	presence	NOUN
ftr-319	1004	57	has	have	AUX
ftr-319	1004	58	been	be	AUX
ftr-319	1004	59	adopted	adopt	VERB
ftr-319	1004	60	by	by	ADP
ftr-319	1004	61	a	a	DET
ftr-319	1004	62	number	number	NOUN
ftr-319	1004	63	of	of	ADP
ftr-319	1004	64	other	other	ADJ
ftr-319	1004	65	states.209	states.209	ADP
ftr-319	1004	66	the	the	DET
ftr-319	1004	67	quantum	quantum	NOUN
ftr-319	1004	68	of	of	ADP
ftr-319	1004	69	physical	physical	ADJ
ftr-319	1004	70	presence	presence	NOUN
ftr-319	1004	71	required	require	VERB
ftr-319	1004	72	to	to	PART
ftr-319	1004	73	establish	establish	VERB
ftr-319	1004	74	a	a	DET
ftr-319	1004	75	substantial	substantial	ADJ
ftr-319	1004	76	nexus	nexus	NOUN
ftr-319	1004	77	under	under	ADP
ftr-319	1004	78	current	current	ADJ
ftr-319	1004	79	law	law	NOUN
ftr-319	1004	80	is	be	AUX
ftr-319	1004	81	thus	thus	ADV
ftr-319	1004	82	fairly	fairly	ADV
ftr-319	1004	83	minimal	minimal	ADJ
ftr-319	1004	84	—	—	PUNCT
ftr-319	1004	85	and	and	CCONJ
ftr-319	1004	86	certainly	certainly	ADV
ftr-319	1004	87	falls	fall	VERB
ftr-319	1004	88	short	short	ADJ
ftr-319	1004	89	of	of	ADP
ftr-319	1004	90	anything	anything	PRON
ftr-319	1004	91	systematic	systematic	ADJ
ftr-319	1004	92	or	or	CCONJ
ftr-319	1004	93	continual	continual	ADJ
ftr-319	1004	94	.	.	PUNCT
ftr-319	1005	1	this	this	DET
ftr-319	1005	2	discussion	discussion	NOUN
ftr-319	1005	3	is	be	AUX
ftr-319	1005	4	not	not	PART
ftr-319	1005	5	intended	intend	VERB
ftr-319	1005	6	to	to	PART
ftr-319	1005	7	intimate	intimate	VERB
ftr-319	1005	8	that	that	SCONJ
ftr-319	1005	9	states	state	NOUN
ftr-319	1005	10	find	find	VERB
ftr-319	1005	11	a	a	DET
ftr-319	1005	12	substantial	substantial	ADJ
ftr-319	1005	13	nexus	nexus	NOUN
ftr-319	1005	14	in	in	ADP
ftr-319	1005	15	each	each	DET
ftr-319	1005	16	case	case	NOUN
ftr-319	1005	17	where	where	SCONJ
ftr-319	1005	18	a	a	DET
ftr-319	1005	19	taxpayer	taxpayer	NOUN
ftr-319	1005	20	has	have	VERB
ftr-319	1005	21	any	any	DET
ftr-319	1005	22	repeated	repeat	VERB
ftr-319	1005	23	or	or	CCONJ
ftr-319	1005	24	sustained	sustained	ADJ
ftr-319	1005	25	physical	physical	ADJ
ftr-319	1005	26	presence	presence	NOUN
ftr-319	1005	27	in	in	ADP
ftr-319	1005	28	a	a	DET
ftr-319	1005	29	state.210	state.210	NOUN
ftr-319	1005	30	however	however	ADV
ftr-319	1005	31	,	,	PUNCT
ftr-319	1005	32	it	it	PRON
ftr-319	1005	33	does	do	AUX
ftr-319	1005	34	show	show	VERB
ftr-319	1005	35	that	that	SCONJ
ftr-319	1005	36	states	state	NOUN
ftr-319	1005	37	do	do	AUX
ftr-319	1005	38	not	not	PART
ftr-319	1005	39	feel	feel	VERB
ftr-319	1005	40	informational	informational	ADJ
ftr-319	1005	41	processing	processing	NOUN
ftr-319	1005	42	,	,	PUNCT
ftr-319	1005	43	inc	inc	PROPN
ftr-319	1005	44	.	.	PROPN
ftr-319	1005	45	—	—	PUNCT
ftr-319	1005	46	the	the	DET
ftr-319	1005	47	taxpayer	taxpayer	NOUN
ftr-319	1005	48	had	have	AUX
ftr-319	1005	49	visited	visit	VERB
ftr-319	1005	50	customers	customer	NOUN
ftr-319	1005	51	’	'	PUNCT
ftr-319	1005	52	locations	location	NOUN
ftr-319	1005	53	in	in	ADP
ftr-319	1005	54	the	the	DET
ftr-319	1005	55	state	state	NOUN
ftr-319	1005	56	forty	forty	NUM
ftr-319	1005	57	-	-	PUNCT
ftr-319	1005	58	one	one	NUM
ftr-319	1005	59	times	time	NOUN
ftr-319	1005	60	during	during	ADP
ftr-319	1005	61	the	the	DET
ftr-319	1005	62	three	three	NUM
ftr-319	1005	63	-	-	PUNCT
ftr-319	1005	64	year	year	NOUN
ftr-319	1005	65	audit	audit	NOUN
ftr-319	1005	66	period	period	NOUN
ftr-319	1005	67	.	.	PUNCT
ftr-319	1006	1	i	i	PRON
ftr-319	1006	2	d.	d.	PROPN
ftr-319	1006	3	206	206	NUM
ftr-319	1006	4	.	.	PUNCT
ftr-319	1007	1	i	i	PRON
ftr-319	1007	2	d.	d.	PROPN
ftr-319	1007	3	at	at	ADP
ftr-319	1007	4	959	959	NUM
ftr-319	1007	5	(	(	PUNCT
ftr-319	1007	6	“	"	PUNCT
ftr-319	1007	7	quill	quill	NOUN
ftr-319	1007	8	simply	simply	ADV
ftr-319	1007	9	can	can	AUX
ftr-319	1007	10	not	not	PART
ftr-319	1007	11	be	be	AUX
ftr-319	1007	12	read	read	VERB
ftr-319	1007	13	as	as	ADP
ftr-319	1007	14	equating	equate	VERB
ftr-319	1007	15	a	a	DET
ftr-319	1007	16	substantial	substantial	ADJ
ftr-319	1007	17	physical	physical	ADJ
ftr-319	1007	18	presence	presence	NOUN
ftr-319	1007	19	of	of	ADP
ftr-319	1007	20	the	the	DET
ftr-319	1007	21	vendor	vendor	NOUN
ftr-319	1007	22	in	in	ADP
ftr-319	1007	23	the	the	DET
ftr-319	1007	24	taxing	tax	VERB
ftr-319	1007	25	state	state	NOUN
ftr-319	1007	26	with	with	ADP
ftr-319	1007	27	the	the	DET
ftr-319	1007	28	substantial	substantial	ADJ
ftr-319	1007	29	nexus	nexus	NOUN
ftr-319	1007	30	prong	prong	NOUN
ftr-319	1007	31	of	of	ADP
ftr-319	1007	32	the	the	DET
ftr-319	1007	33	complete	complete	ADJ
ftr-319	1007	34	auto	auto	NOUN
ftr-319	1007	35	test	test	NOUN
ftr-319	1007	36	.	.	PUNCT
ftr-319	1007	37	.	.	PUNCT
ftr-319	1007	38	.	.	PUNCT
ftr-319	1007	39	.	.	PUNCT
ftr-319	1007	40	”	"	PUNCT
ftr-319	1007	41	)	)	PUNCT
ftr-319	1007	42	.	.	PUNCT
ftr-319	1008	1	207	207	NUM
ftr-319	1008	2	.	.	PUNCT
ftr-319	1009	1	i	i	PRON
ftr-319	1009	2	d.	d.	PROPN
ftr-319	1009	3	at	at	ADP
ftr-319	1009	4	960–61	960–61	PROPN
ftr-319	1009	5	.	.	PUNCT
ftr-319	1010	1	208	208	NUM
ftr-319	1010	2	.	.	PUNCT
ftr-319	1011	1	i	i	PRON
ftr-319	1011	2	d.	d.	PROPN
ftr-319	1011	3	at	at	ADP
ftr-319	1011	4	961–62	961–62	NUM
ftr-319	1011	5	.	.	PUNCT
ftr-319	1012	1	cf	cf	NOUN
ftr-319	1012	2	.	.	PUNCT
ftr-319	1013	1	in	in	ADP
ftr-319	1013	2	re	re	PROPN
ftr-319	1013	3	petition	petition	NOUN
ftr-319	1013	4	of	of	ADP
ftr-319	1013	5	nada	nada	PROPN
ftr-319	1013	6	servs	servs	PROPN
ftr-319	1013	7	.	.	PUNCT
ftr-319	1013	8	corp	corp	PROPN
ftr-319	1013	9	.	.	PROPN
ftr-319	1013	10	,	,	PUNCT
ftr-319	1013	11	no	no	INTJ
ftr-319	1013	12	.	.	NOUN
ftr-319	1013	13	810592	810592	NUM
ftr-319	1013	14	,	,	PUNCT
ftr-319	1013	15	1996	1996	NUM
ftr-319	1013	16	wl	wl	ADP
ftr-319	1013	17	54197	54197	NUM
ftr-319	1013	18	,	,	PUNCT
ftr-319	1013	19	*	*	PUNCT
ftr-319	1013	20	15	15	NUM
ftr-319	1013	21	(	(	PUNCT
ftr-319	1013	22	n.y	n.y	PROPN
ftr-319	1013	23	.	.	PROPN
ftr-319	1013	24	div	div	PROPN
ftr-319	1013	25	.	.	PUNCT
ftr-319	1013	26	tax	tax	PROPN
ftr-319	1013	27	app	app	PROPN
ftr-319	1013	28	.	.	PUNCT
ftr-319	1013	29	feb	feb	PROPN
ftr-319	1013	30	.	.	PROPN
ftr-319	1013	31	1	1	NUM
ftr-319	1013	32	,	,	PUNCT
ftr-319	1013	33	1996	1996	NUM
ftr-319	1013	34	)	)	PUNCT
ftr-319	1013	35	(	(	PUNCT
ftr-319	1013	36	holding	hold	VERB
ftr-319	1013	37	that	that	SCONJ
ftr-319	1013	38	the	the	DET
ftr-319	1013	39	slightest	slight	ADJ
ftr-319	1013	40	presence	presence	NOUN
ftr-319	1013	41	test	test	NOUN
ftr-319	1013	42	was	be	AUX
ftr-319	1013	43	not	not	PART
ftr-319	1013	44	met	meet	VERB
ftr-319	1013	45	where	where	SCONJ
ftr-319	1013	46	the	the	DET
ftr-319	1013	47	taxpayer	taxpayer	NOUN
ftr-319	1013	48	’s	’s	PART
ftr-319	1013	49	connection	connection	NOUN
ftr-319	1013	50	with	with	ADP
ftr-319	1013	51	the	the	DET
ftr-319	1013	52	state	state	NOUN
ftr-319	1013	53	consisted	consist	VERB
ftr-319	1013	54	of	of	ADP
ftr-319	1013	55	twenty	twenty	NUM
ftr-319	1013	56	trips	trip	NOUN
ftr-319	1013	57	into	into	ADP
ftr-319	1013	58	new	new	PROPN
ftr-319	1013	59	york	york	PROPN
ftr-319	1013	60	and	and	CCONJ
ftr-319	1013	61	an	an	DET
ftr-319	1013	62	unspecified	unspecified	ADJ
ftr-319	1013	63	number	number	NOUN
ftr-319	1013	64	of	of	ADP
ftr-319	1013	65	trips	trip	NOUN
ftr-319	1013	66	in	in	ADP
ftr-319	1013	67	the	the	DET
ftr-319	1013	68	state	state	NOUN
ftr-319	1013	69	by	by	ADP
ftr-319	1013	70	independent	independent	ADJ
ftr-319	1013	71	contractors	contractor	NOUN
ftr-319	1013	72	over	over	ADP
ftr-319	1013	73	the	the	DET
ftr-319	1013	74	three	three	NUM
ftr-319	1013	75	-	-	PUNCT
ftr-319	1013	76	year	year	NOUN
ftr-319	1013	77	audit	audit	NOUN
ftr-319	1013	78	period	period	NOUN
ftr-319	1013	79	)	)	PUNCT
ftr-319	1013	80	.	.	PUNCT
ftr-319	1014	1	209	209	NUM
ftr-319	1014	2	.	.	PUNCT
ftr-319	1015	1	see	see	VERB
ftr-319	1015	2	,	,	PUNCT
ftr-319	1015	3	e.g.	e.g.	ADV
ftr-319	1015	4	,	,	PUNCT
ftr-319	1015	5	wash	wash	NOUN
ftr-319	1015	6	.	.	PUNCT
ftr-319	1016	1	rev	rev	PROPN
ftr-319	1016	2	.	.	PROPN
ftr-319	1016	3	code	code	PROPN
ftr-319	1016	4	§	§	PROPN
ftr-319	1016	5	82.04.067(6	82.04.067(6	NUM
ftr-319	1016	6	)	)	PUNCT
ftr-319	1016	7	(	(	PUNCT
ftr-319	1016	8	2012	2012	NUM
ftr-319	1016	9	)	)	PUNCT
ftr-319	1016	10	(	(	PUNCT
ftr-319	1016	11	“	"	PUNCT
ftr-319	1016	12	a	a	DET
ftr-319	1016	13	person	person	NOUN
ftr-319	1016	14	is	be	AUX
ftr-319	1016	15	deemed	deem	VERB
ftr-319	1016	16	to	to	PART
ftr-319	1016	17	have	have	VERB
ftr-319	1016	18	a	a	DET
ftr-319	1016	19	substantial	substantial	ADJ
ftr-319	1016	20	nexus	nexus	NOUN
ftr-319	1016	21	with	with	ADP
ftr-319	1016	22	this	this	DET
ftr-319	1016	23	state	state	NOUN
ftr-319	1016	24	if	if	SCONJ
ftr-319	1016	25	the	the	DET
ftr-319	1016	26	person	person	NOUN
ftr-319	1016	27	has	have	VERB
ftr-319	1016	28	a	a	DET
ftr-319	1016	29	physical	physical	ADJ
ftr-319	1016	30	presence	presence	NOUN
ftr-319	1016	31	in	in	ADP
ftr-319	1016	32	this	this	DET
ftr-319	1016	33	state	state	NOUN
ftr-319	1016	34	,	,	PUNCT
ftr-319	1016	35	which	which	PRON
ftr-319	1016	36	need	need	VERB
ftr-319	1016	37	only	only	ADV
ftr-319	1016	38	be	be	AUX
ftr-319	1016	39	demonstrably	demonstrably	ADV
ftr-319	1016	40	more	more	ADJ
ftr-319	1016	41	than	than	ADP
ftr-319	1016	42	a	a	DET
ftr-319	1016	43	slightest	slight	ADJ
ftr-319	1016	44	presence	presence	NOUN
ftr-319	1016	45	”	"	PUNCT
ftr-319	1016	46	)	)	PUNCT
ftr-319	1016	47	;	;	PUNCT
ftr-319	1017	1	brown	brown	PROPN
ftr-319	1017	2	’s	’s	PART
ftr-319	1017	3	furniture	furniture	NOUN
ftr-319	1017	4	,	,	PUNCT
ftr-319	1017	5	inc	inc	PROPN
ftr-319	1017	6	.	.	PROPN
ftr-319	1018	1	v.	v.	PROPN
ftr-319	1018	2	wagner	wagner	PROPN
ftr-319	1018	3	,	,	PUNCT
ftr-319	1018	4	665	665	NUM
ftr-319	1018	5	n.e.2d	n.e.2d	NOUN
ftr-319	1018	6	795	795	NUM
ftr-319	1018	7	,	,	PUNCT
ftr-319	1018	8	803	803	NUM
ftr-319	1018	9	(	(	PUNCT
ftr-319	1018	10	ill	ill	ADJ
ftr-319	1018	11	.	.	NOUN
ftr-319	1018	12	1996	1996	NUM
ftr-319	1018	13	)	)	PUNCT
ftr-319	1019	1	(	(	PUNCT
ftr-319	1019	2	holding	hold	VERB
ftr-319	1019	3	that	that	SCONJ
ftr-319	1019	4	the	the	DET
ftr-319	1019	5	taxpayer	taxpayer	NOUN
ftr-319	1019	6	had	have	AUX
ftr-319	1019	7	“	"	PUNCT
ftr-319	1019	8	established	establish	VERB
ftr-319	1019	9	more	more	ADJ
ftr-319	1019	10	than	than	ADP
ftr-319	1019	11	a	a	DET
ftr-319	1019	12	slight	slight	ADJ
ftr-319	1019	13	physical	physical	ADJ
ftr-319	1019	14	presence	presence	NOUN
ftr-319	1019	15	within	within	ADP
ftr-319	1019	16	the	the	DET
ftr-319	1019	17	[	[	X
ftr-319	1019	18	s]tate	s]tate	PROPN
ftr-319	1019	19	”	"	PUNCT
ftr-319	1019	20	)	)	PUNCT
ftr-319	1019	21	;	;	PUNCT
ftr-319	1019	22	magnetek	magnetek	PROPN
ftr-319	1019	23	controls	control	NOUN
ftr-319	1019	24	,	,	PUNCT
ftr-319	1019	25	562	562	NUM
ftr-319	1019	26	n.w.2d	n.w.2d	NOUN
ftr-319	1019	27	at	at	ADP
ftr-319	1019	28	224	224	NUM
ftr-319	1019	29	(	(	PUNCT
ftr-319	1019	30	“	"	PUNCT
ftr-319	1019	31	tax	tax	NOUN
ftr-319	1019	32	obligations	obligation	NOUN
ftr-319	1019	33	may	may	AUX
ftr-319	1019	34	be	be	AUX
ftr-319	1019	35	imposed	impose	VERB
ftr-319	1019	36	,	,	PUNCT
ftr-319	1019	37	consistent	consistent	ADJ
ftr-319	1019	38	with	with	ADP
ftr-319	1019	39	the	the	DET
ftr-319	1019	40	commerce	commerce	NOUN
ftr-319	1019	41	clause	clause	NOUN
ftr-319	1019	42	,	,	PUNCT
ftr-319	1019	43	on	on	ADP
ftr-319	1019	44	taxpayers	taxpayer	NOUN
ftr-319	1019	45	with	with	ADP
ftr-319	1019	46	‘	'	PUNCT
ftr-319	1019	47	demonstrably	demonstrably	ADV
ftr-319	1019	48	more	more	ADJ
ftr-319	1019	49	than	than	ADP
ftr-319	1019	50	a	a	DET
ftr-319	1019	51	‘	'	PUNCT
ftr-319	1019	52	slightest	slight	ADJ
ftr-319	1019	53	presence	presence	NOUN
ftr-319	1019	54	’’	’'	PUNCT
ftr-319	1019	55	in	in	ADP
ftr-319	1019	56	a	a	DET
ftr-319	1019	57	state	state	NOUN
ftr-319	1019	58	’	'	PUNCT
ftr-319	1019	59	)	)	PUNCT
ftr-319	1019	60	;	;	PUNCT
ftr-319	1019	61	comptroller	comptroller	NOUN
ftr-319	1019	62	of	of	ADP
ftr-319	1019	63	maryland	maryland	PROPN
ftr-319	1019	64	,	,	PUNCT
ftr-319	1019	65	nexus	nexus	NOUN
ftr-319	1019	66	information	information	NOUN
ftr-319	1019	67	for	for	ADP
ftr-319	1019	68	sales	sale	NOUN
ftr-319	1019	69	and	and	CCONJ
ftr-319	1019	70	use	use	VERB
ftr-319	1019	71	tax	tax	NOUN
ftr-319	1019	72	,	,	PUNCT
ftr-319	1019	73	http://business.marylandtaxes.com/taxinfo/sales	http://business.marylandtaxes.com/taxinfo/sale	NOUN
ftr-319	1019	74	anduse	anduse	NOUN
ftr-319	1019	75	/	/	SYM
ftr-319	1020	1	nexus.asp	nexus.asp	PRON
ftr-319	1020	2	(	(	PUNCT
ftr-319	1020	3	last	last	ADJ
ftr-319	1020	4	visited	visit	VERB
ftr-319	1020	5	oct	oct	PROPN
ftr-319	1020	6	.	.	PROPN
ftr-319	1020	7	5	5	NUM
ftr-319	1020	8	,	,	PUNCT
ftr-319	1020	9	2012	2012	NUM
ftr-319	1020	10	)	)	PUNCT
ftr-319	1020	11	(	(	PUNCT
ftr-319	1020	12	“	"	PUNCT
ftr-319	1020	13	all	all	PRON
ftr-319	1020	14	that	that	PRON
ftr-319	1020	15	is	be	AUX
ftr-319	1020	16	required	require	VERB
ftr-319	1020	17	is	be	AUX
ftr-319	1020	18	for	for	SCONJ
ftr-319	1020	19	the	the	DET
ftr-319	1020	20	out	out	ADJ
ftr-319	1020	21	-	-	PUNCT
ftr-319	1020	22	ofstate	ofstate	NOUN
ftr-319	1020	23	vendor	vendor	NOUN
ftr-319	1020	24	to	to	PART
ftr-319	1020	25	demonstrate	demonstrate	VERB
ftr-319	1020	26	more	more	ADJ
ftr-319	1020	27	than	than	ADP
ftr-319	1020	28	a	a	DET
ftr-319	1020	29	‘	'	PUNCT
ftr-319	1020	30	slightest	slight	ADJ
ftr-319	1020	31	presence	presence	NOUN
ftr-319	1020	32	’	'	PUNCT
ftr-319	1020	33	in	in	ADP
ftr-319	1020	34	the	the	DET
ftr-319	1020	35	taxing	tax	VERB
ftr-319	1020	36	state	state	NOUN
ftr-319	1020	37	.	.	PUNCT
ftr-319	1020	38	”	"	PUNCT
ftr-319	1020	39	)	)	PUNCT
ftr-319	1020	40	;	;	PUNCT
ftr-319	1020	41	state	state	NOUN
ftr-319	1020	42	of	of	ADP
ftr-319	1020	43	tennessee	tennessee	PROPN
ftr-319	1020	44	office	office	PROPN
ftr-319	1020	45	of	of	ADP
ftr-319	1020	46	the	the	DET
ftr-319	1020	47	attorney	attorney	NOUN
ftr-319	1020	48	general	general	NOUN
ftr-319	1020	49	,	,	PUNCT
ftr-319	1020	50	opinion	opinion	NOUN
ftr-319	1020	51	09	09	NUM
ftr-319	1020	52	-	-	SYM
ftr-319	1020	53	101	101	NUM
ftr-319	1020	54	,	,	PUNCT
ftr-319	1020	55	(	(	PUNCT
ftr-319	1020	56	may	may	PROPN
ftr-319	1020	57	28	28	NUM
ftr-319	1020	58	,	,	PUNCT
ftr-319	1020	59	2009	2009	NUM
ftr-319	1020	60	)	)	PUNCT
ftr-319	1020	61	,	,	PUNCT
ftr-319	1020	62	http://www.tn.gov/attorneygeneral/op/2009/op/op101.pdf	http://www.tn.gov/attorneygeneral/op/2009/op/op101.pdf	NOUN
ftr-319	1020	63	(	(	PUNCT
ftr-319	1020	64	“	"	PUNCT
ftr-319	1020	65	by	by	ADP
ftr-319	1020	66	contrast	contrast	NOUN
ftr-319	1020	67	,	,	PUNCT
ftr-319	1020	68	the	the	DET
ftr-319	1020	69	commerce	commerce	NOUN
ftr-319	1020	70	clause	clause	NOUN
ftr-319	1020	71	’s	’s	PART
ftr-319	1020	72	‘	'	PUNCT
ftr-319	1020	73	substantial	substantial	ADJ
ftr-319	1020	74	nexus	nexus	NOUN
ftr-319	1020	75	’	'	PUNCT
ftr-319	1020	76	prong	prong	NOUN
ftr-319	1020	77	requires	require	VERB
ftr-319	1020	78	something	something	PRON
ftr-319	1020	79	more	more	ADJ
ftr-319	1020	80	than	than	ADP
ftr-319	1020	81	the	the	DET
ftr-319	1020	82	‘	'	PUNCT
ftr-319	1020	83	slightest	slight	ADJ
ftr-319	1020	84	presence	presence	NOUN
ftr-319	1020	85	’	'	PUNCT
ftr-319	1020	86	in	in	ADP
ftr-319	1020	87	the	the	DET
ftr-319	1020	88	taxing	tax	VERB
ftr-319	1020	89	jurisdiction	jurisdiction	NOUN
ftr-319	1020	90	.	.	PUNCT
ftr-319	1020	91	”	"	PUNCT
ftr-319	1020	92	)	)	PUNCT
ftr-319	1020	93	.	.	PUNCT
ftr-319	1021	1	210	210	NUM
ftr-319	1021	2	.	.	PUNCT
ftr-319	1022	1	for	for	ADP
ftr-319	1022	2	example	example	NOUN
ftr-319	1022	3	,	,	PUNCT
ftr-319	1022	4	the	the	DET
ftr-319	1022	5	kansas	kansas	PROPN
ftr-319	1022	6	supreme	supreme	PROPN
ftr-319	1022	7	court	court	PROPN
ftr-319	1022	8	has	have	AUX
ftr-319	1022	9	held	hold	VERB
ftr-319	1022	10	that	that	SCONJ
ftr-319	1022	11	the	the	DET
ftr-319	1022	12	imposition	imposition	NOUN
ftr-319	1022	13	of	of	ADP
ftr-319	1022	14	the	the	DET
ftr-319	1022	15	state	state	NOUN
ftr-319	1022	16	’s	’s	PART
ftr-319	1022	17	use	use	NOUN
ftr-319	1022	18	tax	tax	NOUN
ftr-319	1022	19	against	against	ADP
ftr-319	1022	20	an	an	DET
ftr-319	1022	21	out	out	ADJ
ftr-319	1022	22	-	-	PUNCT
ftr-319	1022	23	of	of	ADP
ftr-319	1022	24	-	-	PUNCT
ftr-319	1022	25	state	state	NOUN
ftr-319	1022	26	vendor	vendor	NOUN
ftr-319	1022	27	was	be	AUX
ftr-319	1022	28	not	not	PART
ftr-319	1022	29	permissible	permissible	ADJ
ftr-319	1022	30	based	base	VERB
ftr-319	1022	31	upon	upon	SCONJ
ftr-319	1022	32	the	the	DET
ftr-319	1022	33	vendor	vendor	NOUN
ftr-319	1022	34	’s	’s	PART
ftr-319	1022	35	eleven	eleven	NUM
ftr-319	1022	36	visits	visit	NOUN
ftr-319	1022	37	into	into	ADP
ftr-319	1022	38	the	the	DET
ftr-319	1022	39	state	state	NOUN
ftr-319	1022	40	over	over	ADP
ftr-319	1022	41	a	a	DET
ftr-319	1022	42	forty	forty	NUM
ftr-319	1022	43	-	-	PUNCT
ftr-319	1022	44	eight	eight	NUM
ftr-319	1022	45	-	-	PUNCT
ftr-319	1022	46	month	month	NOUN
ftr-319	1022	47	audit	audit	NOUN
ftr-319	1022	48	period	period	NOUN
ftr-319	1022	49	.	.	PUNCT
ftr-319	1023	1	in	in	ADP
ftr-319	1023	2	re	re	NOUN
ftr-319	1023	3	appeal	appeal	NOUN
ftr-319	1023	4	of	of	ADP
ftr-319	1023	5	intercard	intercard	NOUN
ftr-319	1023	6	,	,	PUNCT
ftr-319	1023	7	inc	inc	PROPN
ftr-319	1023	8	.	.	PROPN
ftr-319	1023	9	,	,	PUNCT
ftr-319	1023	10	14	14	NUM
ftr-319	1023	11	p.3d	p.3d	NUM
ftr-319	1023	12	1111	1111	NUM
ftr-319	1023	13	,	,	PUNCT
ftr-319	1023	14	1113	1113	NUM
ftr-319	1023	15	,	,	PUNCT
ftr-319	1023	16	1122–23	1122–23	NUM
ftr-319	1023	17	(	(	PUNCT
ftr-319	1023	18	kan	kan	PROPN
ftr-319	1023	19	.	.	PROPN
ftr-319	1023	20	2000	2000	NUM
ftr-319	1023	21	)	)	PUNCT
ftr-319	1023	22	.	.	PUNCT
ftr-319	1024	1	the	the	DET
ftr-319	1024	2	florida	florida	PROPN
ftr-319	1024	3	supreme	supreme	PROPN
ftr-319	1024	4	court	court	PROPN
ftr-319	1024	5	came	come	VERB
ftr-319	1024	6	to	to	ADP
ftr-319	1024	7	the	the	DET
ftr-319	1024	8	same	same	ADJ
ftr-319	1024	9	conclusion	conclusion	NOUN
ftr-319	1024	10	where	where	SCONJ
ftr-319	1024	11	the	the	DET
ftr-319	1024	12	taxpayer	taxpayer	NOUN
ftr-319	1024	13	was	be	AUX
ftr-319	1024	14	present	present	ADJ
ftr-319	1024	15	in	in	ADP
ftr-319	1024	16	the	the	DET
ftr-319	1024	17	state	state	NOUN
ftr-319	1024	18	only	only	ADV
ftr-319	1024	19	three	three	NUM
ftr-319	1024	20	days	day	NOUN
ftr-319	1024	21	a	a	DET
ftr-319	1024	22	year	year	NOUN
ftr-319	1024	23	.	.	PUNCT
ftr-319	1025	1	dep’t	dep’t	NOUN
ftr-319	1025	2	of	of	ADP
ftr-319	1025	3	rev	rev	PROPN
ftr-319	1025	4	.	.	PROPN
ftr-319	1025	5	of	of	ADP
ftr-319	1025	6	fla	fla	PROPN
ftr-319	1025	7	.	.	PUNCT
ftr-319	1026	1	v.	v.	ADP
ftr-319	1026	2	share	share	NOUN
ftr-319	1026	3	int’l	int’l	NUM
ftr-319	1026	4	,	,	PUNCT
ftr-319	1026	5	inc	inc	PROPN
ftr-319	1026	6	.	.	PROPN
ftr-319	1026	7	,	,	PUNCT
ftr-319	1026	8	676	676	NUM
ftr-319	1026	9	so	so	ADV
ftr-319	1026	10	.	.	PUNCT
ftr-319	1027	1	2d	2d	PROPN
ftr-319	1027	2	194	194	NUM
ftr-319	1027	3	florida	florida	PROPN
ftr-319	1027	4	tax	tax	NOUN
ftr-319	1027	5	review	review	NOUN
ftr-319	1027	6	[	[	X
ftr-319	1027	7	vol	vol	NOUN
ftr-319	1027	8	.	.	PUNCT
ftr-319	1028	1	13:4	13:4	NUM
ftr-319	1028	2	bound	bind	VERB
ftr-319	1028	3	to	to	PART
ftr-319	1028	4	require	require	VERB
ftr-319	1028	5	an	an	DET
ftr-319	1028	6	extensive	extensive	ADJ
ftr-319	1028	7	exploitation	exploitation	NOUN
ftr-319	1028	8	of	of	ADP
ftr-319	1028	9	a	a	DET
ftr-319	1028	10	state	state	NOUN
ftr-319	1028	11	simply	simply	ADV
ftr-319	1028	12	because	because	SCONJ
ftr-319	1028	13	the	the	DET
ftr-319	1028	14	relevant	relevant	ADJ
ftr-319	1028	15	standard	standard	NOUN
ftr-319	1028	16	incorporates	incorporate	VERB
ftr-319	1028	17	the	the	DET
ftr-319	1028	18	adjective	adjective	ADJ
ftr-319	1028	19	“	"	PUNCT
ftr-319	1028	20	substantial	substantial	ADJ
ftr-319	1028	21	.	.	PUNCT
ftr-319	1028	22	”	"	PUNCT
ftr-319	1029	1	rather	rather	ADV
ftr-319	1029	2	,	,	PUNCT
ftr-319	1029	3	once	once	ADV
ftr-319	1029	4	a	a	DET
ftr-319	1029	5	physical	physical	ADJ
ftr-319	1029	6	presence	presence	NOUN
ftr-319	1029	7	of	of	ADP
ftr-319	1029	8	more	more	ADJ
ftr-319	1029	9	than	than	SCONJ
ftr-319	1029	10	a	a	DET
ftr-319	1029	11	slightest	slight	ADJ
ftr-319	1029	12	amount	amount	NOUN
ftr-319	1029	13	is	be	AUX
ftr-319	1029	14	established	establish	VERB
ftr-319	1029	15	,	,	PUNCT
ftr-319	1029	16	a	a	DET
ftr-319	1029	17	taxpayer	taxpayer	NOUN
ftr-319	1029	18	is	be	AUX
ftr-319	1029	19	generally	generally	ADV
ftr-319	1029	20	found	find	VERB
ftr-319	1029	21	to	to	PART
ftr-319	1029	22	be	be	AUX
ftr-319	1029	23	subject	subject	ADJ
ftr-319	1029	24	to	to	ADP
ftr-319	1029	25	the	the	DET
ftr-319	1029	26	state	state	NOUN
ftr-319	1029	27	’s	’s	PART
ftr-319	1029	28	taxing	tax	VERB
ftr-319	1029	29	authority	authority	NOUN
ftr-319	1029	30	.	.	PUNCT
ftr-319	1030	1	the	the	DET
ftr-319	1030	2	concept	concept	NOUN
ftr-319	1030	3	of	of	ADP
ftr-319	1030	4	substantiality	substantiality	NOUN
ftr-319	1030	5	simply	simply	ADV
ftr-319	1030	6	has	have	VERB
ftr-319	1030	7	very	very	ADV
ftr-319	1030	8	little	little	ADJ
ftr-319	1030	9	meaning	meaning	NOUN
ftr-319	1030	10	under	under	ADP
ftr-319	1030	11	current	current	ADJ
ftr-319	1030	12	nexus	nexus	NOUN
ftr-319	1030	13	jurisprudence.211	jurisprudence.211	PRON
ftr-319	1030	14	the	the	DET
ftr-319	1030	15	totality	totality	NOUN
ftr-319	1030	16	of	of	ADP
ftr-319	1030	17	this	this	DET
ftr-319	1030	18	authority	authority	NOUN
ftr-319	1030	19	calls	call	VERB
ftr-319	1030	20	into	into	ADP
ftr-319	1030	21	question	question	NOUN
ftr-319	1030	22	the	the	DET
ftr-319	1030	23	intractability	intractability	NOUN
ftr-319	1030	24	of	of	ADP
ftr-319	1030	25	the	the	DET
ftr-319	1030	26	substantial	substantial	ADJ
ftr-319	1030	27	economic	economic	ADJ
ftr-319	1030	28	presence	presence	NOUN
ftr-319	1030	29	test	test	NOUN
ftr-319	1030	30	.	.	PUNCT
ftr-319	1031	1	just	just	ADV
ftr-319	1031	2	as	as	ADP
ftr-319	1031	3	relatively	relatively	ADV
ftr-319	1031	4	minimal	minimal	ADJ
ftr-319	1031	5	levels	level	NOUN
ftr-319	1031	6	of	of	ADP
ftr-319	1031	7	physical	physical	ADJ
ftr-319	1031	8	presence	presence	NOUN
ftr-319	1031	9	in	in	ADP
ftr-319	1031	10	a	a	DET
ftr-319	1031	11	state	state	NOUN
ftr-319	1031	12	appear	appear	VERB
ftr-319	1031	13	to	to	PART
ftr-319	1031	14	satisfy	satisfy	VERB
ftr-319	1031	15	the	the	DET
ftr-319	1031	16	substantial	substantial	ADJ
ftr-319	1031	17	nexus	nexus	NOUN
ftr-319	1031	18	requirement	requirement	NOUN
ftr-319	1031	19	,	,	PUNCT
ftr-319	1031	20	it	it	PRON
ftr-319	1031	21	seems	seem	VERB
ftr-319	1031	22	likely	likely	ADJ
ftr-319	1031	23	that	that	SCONJ
ftr-319	1031	24	increasingly	increasingly	ADV
ftr-319	1031	25	lower	low	ADJ
ftr-319	1031	26	levels	level	NOUN
ftr-319	1031	27	of	of	ADP
ftr-319	1031	28	economic	economic	ADJ
ftr-319	1031	29	presence	presence	NOUN
ftr-319	1031	30	could	could	AUX
ftr-319	1031	31	satisfy	satisfy	VERB
ftr-319	1031	32	the	the	DET
ftr-319	1031	33	substantial	substantial	ADJ
ftr-319	1031	34	economic	economic	ADJ
ftr-319	1031	35	presence	presence	NOUN
ftr-319	1031	36	test.212	test.212	CCONJ
ftr-319	1031	37	this	this	DET
ftr-319	1031	38	conclusion	conclusion	NOUN
ftr-319	1031	39	is	be	AUX
ftr-319	1031	40	certainly	certainly	ADV
ftr-319	1031	41	supported	support	VERB
ftr-319	1031	42	by	by	ADP
ftr-319	1031	43	looking	look	VERB
ftr-319	1031	44	at	at	ADP
ftr-319	1031	45	the	the	DET
ftr-319	1031	46	very	very	ADJ
ftr-319	1031	47	authority	authority	NOUN
ftr-319	1031	48	that	that	SCONJ
ftr-319	1031	49	states	state	NOUN
ftr-319	1031	50	and	and	CCONJ
ftr-319	1031	51	commentators	commentator	NOUN
ftr-319	1031	52	cite	cite	VERB
ftr-319	1031	53	as	as	ADP
ftr-319	1031	54	support	support	NOUN
ftr-319	1031	55	for	for	ADP
ftr-319	1031	56	an	an	DET
ftr-319	1031	57	economic	economic	ADJ
ftr-319	1031	58	nexus	nexus	NOUN
ftr-319	1031	59	standard	standard	NOUN
ftr-319	1031	60	.	.	PUNCT
ftr-319	1032	1	recall	recall	VERB
ftr-319	1032	2	that	that	SCONJ
ftr-319	1032	3	in	in	ADP
ftr-319	1032	4	international	international	ADJ
ftr-319	1032	5	harvester	harvester	NOUN
ftr-319	1032	6	,	,	PUNCT
ftr-319	1032	7	the	the	DET
ftr-319	1032	8	taxpayers	taxpayer	NOUN
ftr-319	1032	9	simply	simply	ADV
ftr-319	1032	10	invested	invest	VERB
ftr-319	1032	11	in	in	ADP
ftr-319	1032	12	a	a	DET
ftr-319	1032	13	corporation	corporation	NOUN
ftr-319	1032	14	that	that	PRON
ftr-319	1032	15	engaged	engage	VERB
ftr-319	1032	16	in	in	ADP
ftr-319	1032	17	business	business	NOUN
ftr-319	1032	18	in	in	ADP
ftr-319	1032	19	the	the	DET
ftr-319	1032	20	taxing	tax	VERB
ftr-319	1032	21	state	state	NOUN
ftr-319	1032	22	.	.	PUNCT
ftr-319	1033	1	the	the	DET
ftr-319	1033	2	court	court	NOUN
ftr-319	1033	3	’s	’s	PART
ftr-319	1033	4	decision	decision	NOUN
ftr-319	1033	5	to	to	PART
ftr-319	1033	6	uphold	uphold	VERB
ftr-319	1033	7	the	the	DET
ftr-319	1033	8	tax	tax	NOUN
ftr-319	1033	9	in	in	ADP
ftr-319	1033	10	that	that	DET
ftr-319	1033	11	case	case	NOUN
ftr-319	1033	12	rested	rest	VERB
ftr-319	1033	13	solely	solely	ADV
ftr-319	1033	14	on	on	ADP
ftr-319	1033	15	the	the	DET
ftr-319	1033	16	fact	fact	NOUN
ftr-319	1033	17	that	that	SCONJ
ftr-319	1033	18	the	the	DET
ftr-319	1033	19	taxpayers	taxpayer	NOUN
ftr-319	1033	20	derived	derive	VERB
ftr-319	1033	21	income	income	NOUN
ftr-319	1033	22	from	from	ADP
ftr-319	1033	23	wisconsin	wisconsin	PROPN
ftr-319	1033	24	,	,	PUNCT
ftr-319	1033	25	not	not	PART
ftr-319	1033	26	on	on	ADP
ftr-319	1033	27	any	any	DET
ftr-319	1033	28	showing	showing	NOUN
ftr-319	1033	29	of	of	ADP
ftr-319	1033	30	a	a	DET
ftr-319	1033	31	heightened	heightened	ADJ
ftr-319	1033	32	1362	1362	NUM
ftr-319	1033	33	(	(	PUNCT
ftr-319	1033	34	fla	fla	PROPN
ftr-319	1033	35	.	.	PUNCT
ftr-319	1033	36	1996	1996	NUM
ftr-319	1033	37	)	)	PUNCT
ftr-319	1033	38	,	,	PUNCT
ftr-319	1033	39	cert	cert	PROPN
ftr-319	1033	40	.	.	PUNCT
ftr-319	1034	1	denied	deny	VERB
ftr-319	1034	2	,	,	PUNCT
ftr-319	1034	3	519	519	NUM
ftr-319	1034	4	u.s	u.s	PROPN
ftr-319	1034	5	.	.	PROPN
ftr-319	1034	6	1056	1056	NUM
ftr-319	1034	7	(	(	PUNCT
ftr-319	1034	8	1997	1997	NUM
ftr-319	1034	9	)	)	PUNCT
ftr-319	1034	10	;	;	PUNCT
ftr-319	1035	1	cf	cf	X
ftr-319	1035	2	.	.	PUNCT
ftr-319	1036	1	lamtec	lamtec	PROPN
ftr-319	1036	2	corp	corp	PROPN
ftr-319	1036	3	.	.	PROPN
ftr-319	1037	1	v.	v.	ADP
ftr-319	1037	2	dep’t	dep’t	PROPN
ftr-319	1037	3	of	of	ADP
ftr-319	1037	4	rev	rev	PROPN
ftr-319	1037	5	.	.	PROPN
ftr-319	1037	6	,	,	PUNCT
ftr-319	1037	7	246	246	NUM
ftr-319	1037	8	p.3d	p.3d	NUM
ftr-319	1037	9	788	788	NUM
ftr-319	1037	10	,	,	PUNCT
ftr-319	1037	11	790	790	NUM
ftr-319	1037	12	,	,	PUNCT
ftr-319	1037	13	795	795	NUM
ftr-319	1037	14	(	(	PUNCT
ftr-319	1037	15	wash	wash	NOUN
ftr-319	1037	16	.	.	PUNCT
ftr-319	1037	17	2011	2011	NUM
ftr-319	1037	18	)	)	PUNCT
ftr-319	1038	1	(	(	PUNCT
ftr-319	1038	2	upholding	uphold	VERB
ftr-319	1038	3	the	the	DET
ftr-319	1038	4	imposition	imposition	NOUN
ftr-319	1038	5	of	of	ADP
ftr-319	1038	6	tax	tax	NOUN
ftr-319	1038	7	based	base	VERB
ftr-319	1038	8	on	on	ADP
ftr-319	1038	9	fifty	fifty	NUM
ftr-319	1038	10	to	to	PART
ftr-319	1038	11	seventy	seventy	NUM
ftr-319	1038	12	in	in	ADP
ftr-319	1038	13	-	-	PUNCT
ftr-319	1038	14	state	state	NOUN
ftr-319	1038	15	visits	visit	NOUN
ftr-319	1038	16	over	over	ADP
ftr-319	1038	17	the	the	DET
ftr-319	1038	18	course	course	NOUN
ftr-319	1038	19	of	of	ADP
ftr-319	1038	20	seven	seven	NUM
ftr-319	1038	21	years	year	NOUN
ftr-319	1038	22	)	)	PUNCT
ftr-319	1038	23	;	;	PUNCT
ftr-319	1038	24	ariz	ariz	PROPN
ftr-319	1038	25	.	.	PUNCT
ftr-319	1039	1	dep’t	dep’t	NOUN
ftr-319	1039	2	of	of	ADP
ftr-319	1039	3	rev	rev	PROPN
ftr-319	1039	4	.	.	PROPN
ftr-319	1040	1	v.	v.	ADP
ftr-319	1040	2	care	care	PROPN
ftr-319	1040	3	computer	computer	PROPN
ftr-319	1040	4	sys	sys	PROPN
ftr-319	1040	5	.	.	PROPN
ftr-319	1040	6	,	,	PUNCT
ftr-319	1040	7	inc	inc	PROPN
ftr-319	1040	8	.	.	PROPN
ftr-319	1040	9	,	,	PUNCT
ftr-319	1040	10	4	4	NUM
ftr-319	1040	11	p.3d	p.3d	NUM
ftr-319	1040	12	469	469	NUM
ftr-319	1040	13	,	,	PUNCT
ftr-319	1040	14	471–72	471–72	NUM
ftr-319	1040	15	,	,	PUNCT
ftr-319	1040	16	474–75	474–75	PROPN
ftr-319	1040	17	(	(	PUNCT
ftr-319	1040	18	ariz	ariz	PROPN
ftr-319	1040	19	.	.	PROPN
ftr-319	1040	20	2000	2000	NUM
ftr-319	1040	21	)	)	PUNCT
ftr-319	1040	22	(	(	PUNCT
ftr-319	1040	23	upholding	uphold	VERB
ftr-319	1040	24	the	the	DET
ftr-319	1040	25	state	state	NOUN
ftr-319	1040	26	’s	’s	PART
ftr-319	1040	27	imposition	imposition	NOUN
ftr-319	1040	28	of	of	ADP
ftr-319	1040	29	tax	tax	NOUN
ftr-319	1040	30	on	on	ADP
ftr-319	1040	31	an	an	DET
ftr-319	1040	32	out	out	ADJ
ftr-319	1040	33	-	-	PUNCT
ftr-319	1040	34	of	of	ADP
ftr-319	1040	35	-	-	PUNCT
ftr-319	1040	36	state	state	NOUN
ftr-319	1040	37	vendor	vendor	NOUN
ftr-319	1040	38	whose	whose	DET
ftr-319	1040	39	sales	sale	NOUN
ftr-319	1040	40	personnel	personnel	NOUN
ftr-319	1040	41	visited	visit	VERB
ftr-319	1040	42	the	the	DET
ftr-319	1040	43	state	state	NOUN
ftr-319	1040	44	seven	seven	NUM
ftr-319	1040	45	times	time	NOUN
ftr-319	1040	46	and	and	CCONJ
ftr-319	1040	47	whose	whose	DET
ftr-319	1040	48	training	training	NOUN
ftr-319	1040	49	personnel	personnel	NOUN
ftr-319	1040	50	visited	visit	VERB
ftr-319	1040	51	the	the	DET
ftr-319	1040	52	state	state	NOUN
ftr-319	1040	53	for	for	ADP
ftr-319	1040	54	eighty	eighty	NUM
ftr-319	1040	55	days	day	NOUN
ftr-319	1040	56	during	during	ADP
ftr-319	1040	57	the	the	DET
ftr-319	1040	58	seven	seven	NUM
ftr-319	1040	59	year	year	NOUN
ftr-319	1040	60	audit	audit	NOUN
ftr-319	1040	61	period	period	NOUN
ftr-319	1040	62	)	)	PUNCT
ftr-319	1040	63	;	;	PUNCT
ftr-319	1041	1	mich	mich	PROPN
ftr-319	1041	2	.	.	PUNCT
ftr-319	1041	3	comp	comp	PROPN
ftr-319	1041	4	.	.	PUNCT
ftr-319	1042	1	laws	law	NOUN
ftr-319	1042	2	ann	ann	PROPN
ftr-319	1042	3	.	.	PUNCT
ftr-319	1043	1	§	§	PROPN
ftr-319	1043	2	206.621	206.621	NUM
ftr-319	1043	3	(	(	PUNCT
ftr-319	1043	4	west	west	NOUN
ftr-319	1043	5	2012	2012	NUM
ftr-319	1043	6	)	)	PUNCT
ftr-319	1043	7	(	(	PUNCT
ftr-319	1043	8	imposing	impose	VERB
ftr-319	1043	9	the	the	DET
ftr-319	1043	10	state	state	NOUN
ftr-319	1043	11	’s	’s	PART
ftr-319	1043	12	income	income	NOUN
ftr-319	1043	13	tax	tax	NOUN
ftr-319	1043	14	on	on	ADP
ftr-319	1043	15	corporations	corporation	NOUN
ftr-319	1043	16	that	that	PRON
ftr-319	1043	17	are	be	AUX
ftr-319	1043	18	physically	physically	ADV
ftr-319	1043	19	present	present	ADJ
ftr-319	1043	20	in	in	ADP
ftr-319	1043	21	the	the	DET
ftr-319	1043	22	state	state	NOUN
ftr-319	1043	23	for	for	ADP
ftr-319	1043	24	more	more	ADJ
ftr-319	1043	25	than	than	ADP
ftr-319	1043	26	one	one	NUM
ftr-319	1043	27	day	day	NOUN
ftr-319	1043	28	)	)	PUNCT
ftr-319	1043	29	.	.	PUNCT
ftr-319	1044	1	for	for	ADP
ftr-319	1044	2	a	a	DET
ftr-319	1044	3	detailed	detailed	ADJ
ftr-319	1044	4	discussion	discussion	NOUN
ftr-319	1044	5	of	of	ADP
ftr-319	1044	6	these	these	DET
ftr-319	1044	7	cases	case	NOUN
ftr-319	1044	8	and	and	CCONJ
ftr-319	1044	9	others	other	NOUN
ftr-319	1044	10	,	,	PUNCT
ftr-319	1044	11	see	see	VERB
ftr-319	1044	12	hellerstein	hellerstein	NOUN
ftr-319	1044	13	,	,	PUNCT
ftr-319	1044	14	state	state	NOUN
ftr-319	1044	15	taxation	taxation	NOUN
ftr-319	1044	16	,	,	PUNCT
ftr-319	1044	17	supra	supra	PROPN
ftr-319	1044	18	note	note	PROPN
ftr-319	1044	19	16	16	NUM
ftr-319	1044	20	,	,	PUNCT
ftr-319	1044	21	¶	¶	PROPN
ftr-319	1044	22	19.02[4	19.02[4	NUM
ftr-319	1044	23	]	]	X
ftr-319	1044	24	.	.	PUNCT
ftr-319	1045	1	211	211	NUM
ftr-319	1045	2	.	.	PUNCT
ftr-319	1046	1	to	to	PART
ftr-319	1046	2	be	be	AUX
ftr-319	1046	3	fair	fair	ADJ
ftr-319	1046	4	,	,	PUNCT
ftr-319	1046	5	the	the	DET
ftr-319	1046	6	mbna	mbna	PROPN
ftr-319	1046	7	w.	w.	PROPN
ftr-319	1046	8	va	va	PROPN
ftr-319	1046	9	.	.	PUNCT
ftr-319	1047	1	economic	economic	ADJ
ftr-319	1047	2	nexus	nexus	NOUN
ftr-319	1047	3	formulation	formulation	NOUN
ftr-319	1047	4	does	do	AUX
ftr-319	1047	5	purport	purport	VERB
ftr-319	1047	6	to	to	PART
ftr-319	1047	7	require	require	VERB
ftr-319	1047	8	frequent	frequent	ADJ
ftr-319	1047	9	or	or	CCONJ
ftr-319	1047	10	systematic	systematic	ADJ
ftr-319	1047	11	economic	economic	ADJ
ftr-319	1047	12	contacts	contact	NOUN
ftr-319	1047	13	with	with	ADP
ftr-319	1047	14	a	a	DET
ftr-319	1047	15	state	state	NOUN
ftr-319	1047	16	.	.	PUNCT
ftr-319	1048	1	one	one	PRON
ftr-319	1048	2	could	could	AUX
ftr-319	1048	3	thus	thus	ADV
ftr-319	1048	4	claim	claim	VERB
ftr-319	1048	5	that	that	SCONJ
ftr-319	1048	6	substantial	substantial	ADJ
ftr-319	1048	7	economic	economic	ADJ
ftr-319	1048	8	nexus	nexus	NOUN
ftr-319	1048	9	is	be	AUX
ftr-319	1048	10	not	not	PART
ftr-319	1048	11	subject	subject	ADJ
ftr-319	1048	12	to	to	ADP
ftr-319	1048	13	the	the	DET
ftr-319	1048	14	same	same	ADJ
ftr-319	1048	15	erosion	erosion	NOUN
ftr-319	1048	16	as	as	ADP
ftr-319	1048	17	the	the	DET
ftr-319	1048	18	physical	physical	ADJ
ftr-319	1048	19	presence	presence	NOUN
ftr-319	1048	20	standard	standard	NOUN
ftr-319	1048	21	.	.	PUNCT
ftr-319	1049	1	the	the	DET
ftr-319	1049	2	answer	answer	NOUN
ftr-319	1049	3	to	to	ADP
ftr-319	1049	4	this	this	DET
ftr-319	1049	5	claim	claim	NOUN
ftr-319	1049	6	is	be	AUX
ftr-319	1049	7	two	two	NUM
ftr-319	1049	8	-	-	NUM
ftr-319	1049	9	fold	fold	ADJ
ftr-319	1049	10	.	.	PUNCT
ftr-319	1050	1	first	first	ADV
ftr-319	1050	2	,	,	PUNCT
ftr-319	1050	3	not	not	PART
ftr-319	1050	4	all	all	DET
ftr-319	1050	5	heightened	heighten	VERB
ftr-319	1050	6	qualitative	qualitative	ADJ
ftr-319	1050	7	economic	economic	ADJ
ftr-319	1050	8	nexus	nexus	NOUN
ftr-319	1050	9	standards	standard	NOUN
ftr-319	1050	10	contain	contain	VERB
ftr-319	1050	11	these	these	DET
ftr-319	1050	12	further	further	ADJ
ftr-319	1050	13	qualifiers	qualifier	NOUN
ftr-319	1050	14	.	.	PUNCT
ftr-319	1051	1	second	second	ADV
ftr-319	1051	2	,	,	PUNCT
ftr-319	1051	3	the	the	DET
ftr-319	1051	4	terms	term	NOUN
ftr-319	1051	5	“	"	PUNCT
ftr-319	1051	6	frequent	frequent	ADJ
ftr-319	1051	7	”	"	PUNCT
ftr-319	1051	8	and	and	CCONJ
ftr-319	1051	9	“	"	PUNCT
ftr-319	1051	10	systematic	systematic	ADJ
ftr-319	1051	11	”	"	PUNCT
ftr-319	1051	12	are	be	AUX
ftr-319	1051	13	not	not	PART
ftr-319	1051	14	unlike	unlike	ADP
ftr-319	1051	15	the	the	DET
ftr-319	1051	16	term	term	NOUN
ftr-319	1051	17	“	"	PUNCT
ftr-319	1051	18	substantial	substantial	ADJ
ftr-319	1051	19	”	"	PUNCT
ftr-319	1051	20	in	in	SCONJ
ftr-319	1051	21	that	that	SCONJ
ftr-319	1051	22	they	they	PRON
ftr-319	1051	23	do	do	AUX
ftr-319	1051	24	not	not	PART
ftr-319	1051	25	have	have	VERB
ftr-319	1051	26	independent	independent	ADJ
ftr-319	1051	27	meaning	meaning	NOUN
ftr-319	1051	28	.	.	PUNCT
ftr-319	1052	1	they	they	PRON
ftr-319	1052	2	must	must	AUX
ftr-319	1052	3	be	be	AUX
ftr-319	1052	4	measured	measure	VERB
ftr-319	1052	5	against	against	ADP
ftr-319	1052	6	something	something	PRON
ftr-319	1052	7	.	.	PUNCT
ftr-319	1053	1	in	in	ADP
ftr-319	1053	2	that	that	DET
ftr-319	1053	3	way	way	NOUN
ftr-319	1053	4	,	,	PUNCT
ftr-319	1053	5	they	they	PRON
ftr-319	1053	6	are	be	AUX
ftr-319	1053	7	subject	subject	ADJ
ftr-319	1053	8	to	to	ADP
ftr-319	1053	9	the	the	DET
ftr-319	1053	10	same	same	ADJ
ftr-319	1053	11	pressures	pressure	NOUN
ftr-319	1053	12	as	as	ADP
ftr-319	1053	13	the	the	DET
ftr-319	1053	14	“	"	PUNCT
ftr-319	1053	15	substantial	substantial	ADJ
ftr-319	1053	16	”	"	PUNCT
ftr-319	1053	17	qualifier	qualifier	NOUN
ftr-319	1053	18	of	of	ADP
ftr-319	1053	19	complete	complete	ADJ
ftr-319	1053	20	auto	auto	NOUN
ftr-319	1053	21	’s	’s	PART
ftr-319	1053	22	substantial	substantial	ADJ
ftr-319	1053	23	nexus	nexus	NOUN
ftr-319	1053	24	test	test	NOUN
ftr-319	1053	25	.	.	PUNCT
ftr-319	1054	1	212	212	NUM
ftr-319	1054	2	.	.	PUNCT
ftr-319	1055	1	see	see	VERB
ftr-319	1055	2	supra	supra	PROPN
ftr-319	1055	3	notes	note	NOUN
ftr-319	1055	4	65–74	65–74	NUM
ftr-319	1055	5	and	and	CCONJ
ftr-319	1055	6	accompanying	accompany	VERB
ftr-319	1055	7	text	text	NOUN
ftr-319	1055	8	.	.	PUNCT
ftr-319	1056	1	of	of	ADP
ftr-319	1056	2	course	course	ADV
ftr-319	1056	3	,	,	PUNCT
ftr-319	1056	4	this	this	DET
ftr-319	1056	5	discussion	discussion	NOUN
ftr-319	1056	6	assumes	assume	VERB
ftr-319	1056	7	that	that	SCONJ
ftr-319	1056	8	one	one	PRON
ftr-319	1056	9	can	can	AUX
ftr-319	1056	10	quantify	quantify	VERB
ftr-319	1056	11	and	and	CCONJ
ftr-319	1056	12	attribute	attribute	VERB
ftr-319	1056	13	economic	economic	ADJ
ftr-319	1056	14	contacts	contact	NOUN
ftr-319	1056	15	in	in	ADP
ftr-319	1056	16	the	the	DET
ftr-319	1056	17	same	same	ADJ
ftr-319	1056	18	way	way	NOUN
ftr-319	1056	19	that	that	PRON
ftr-319	1056	20	one	one	PRON
ftr-319	1056	21	can	can	AUX
ftr-319	1056	22	quantify	quantify	VERB
ftr-319	1056	23	and	and	CCONJ
ftr-319	1056	24	attribute	attribute	VERB
ftr-319	1056	25	a	a	DET
ftr-319	1056	26	taxpayer	taxpayer	NOUN
ftr-319	1056	27	’s	’s	PART
ftr-319	1056	28	physical	physical	ADJ
ftr-319	1056	29	contacts	contact	NOUN
ftr-319	1056	30	.	.	PUNCT
ftr-319	1057	1	this	this	DET
ftr-319	1057	2	type	type	NOUN
ftr-319	1057	3	of	of	ADP
ftr-319	1057	4	inquiry	inquiry	NOUN
ftr-319	1057	5	may	may	AUX
ftr-319	1057	6	not	not	PART
ftr-319	1057	7	be	be	AUX
ftr-319	1057	8	appropriate	appropriate	ADJ
ftr-319	1057	9	when	when	SCONJ
ftr-319	1057	10	discussing	discuss	VERB
ftr-319	1057	11	nexus	nexus	NOUN
ftr-319	1057	12	in	in	ADP
ftr-319	1057	13	the	the	DET
ftr-319	1057	14	context	context	NOUN
ftr-319	1057	15	of	of	ADP
ftr-319	1057	16	electronic	electronic	ADJ
ftr-319	1057	17	commerce	commerce	NOUN
ftr-319	1057	18	.	.	PUNCT
ftr-319	1058	1	see	see	VERB
ftr-319	1058	2	walter	walter	PROPN
ftr-319	1058	3	hellerstein	hellerstein	PROPN
ftr-319	1058	4	,	,	PUNCT
ftr-319	1058	5	state	state	NOUN
ftr-319	1058	6	and	and	CCONJ
ftr-319	1058	7	local	local	ADJ
ftr-319	1058	8	taxation	taxation	NOUN
ftr-319	1058	9	of	of	ADP
ftr-319	1058	10	electronic	electronic	ADJ
ftr-319	1058	11	commerce	commerce	NOUN
ftr-319	1058	12	:	:	PUNCT
ftr-319	1058	13	reflections	reflection	NOUN
ftr-319	1058	14	on	on	ADP
ftr-319	1058	15	the	the	DET
ftr-319	1058	16	emerging	emerge	VERB
ftr-319	1058	17	issues	issue	NOUN
ftr-319	1058	18	,	,	PUNCT
ftr-319	1058	19	52	52	NUM
ftr-319	1058	20	u.	u.	PROPN
ftr-319	1058	21	miami	miami	PROPN
ftr-319	1058	22	l.	l.	PROPN
ftr-319	1058	23	rev	rev	PROPN
ftr-319	1058	24	.	.	PROPN
ftr-319	1058	25	691	691	NUM
ftr-319	1058	26	,	,	PUNCT
ftr-319	1058	27	694–95	694–95	NUM
ftr-319	1058	28	,	,	PUNCT
ftr-319	1058	29	701–702	701–702	NUM
ftr-319	1058	30	(	(	PUNCT
ftr-319	1058	31	1998	1998	NUM
ftr-319	1058	32	)	)	PUNCT
ftr-319	1058	33	(	(	PUNCT
ftr-319	1058	34	arguing	argue	VERB
ftr-319	1058	35	that	that	SCONJ
ftr-319	1058	36	attempting	attempt	VERB
ftr-319	1058	37	to	to	PART
ftr-319	1058	38	assign	assign	VERB
ftr-319	1058	39	economic	economic	ADJ
ftr-319	1058	40	contacts	contact	NOUN
ftr-319	1058	41	to	to	ADP
ftr-319	1058	42	a	a	DET
ftr-319	1058	43	particular	particular	ADJ
ftr-319	1058	44	jurisdiction	jurisdiction	NOUN
ftr-319	1058	45	“	"	PUNCT
ftr-319	1058	46	makes	make	VERB
ftr-319	1058	47	little	little	ADJ
ftr-319	1058	48	sense	sense	NOUN
ftr-319	1058	49	in	in	ADP
ftr-319	1058	50	cyberspace	cyberspace	NOUN
ftr-319	1058	51	”	"	PUNCT
ftr-319	1058	52	and	and	CCONJ
ftr-319	1058	53	presents	present	VERB
ftr-319	1058	54	questions	question	NOUN
ftr-319	1058	55	“	"	PUNCT
ftr-319	1058	56	not	not	PART
ftr-319	1058	57	worth	worth	ADJ
ftr-319	1058	58	answering	answer	VERB
ftr-319	1058	59	”	"	PUNCT
ftr-319	1058	60	)	)	PUNCT
ftr-319	1058	61	.	.	PUNCT
ftr-319	1059	1	2012	2012	NUM
ftr-319	1059	2	]	]	X
ftr-319	1059	3	economic	economic	ADJ
ftr-319	1059	4	nexus	nexus	NOUN
ftr-319	1059	5	195	195	NUM
ftr-319	1059	6	economic	economic	ADJ
ftr-319	1059	7	nexus	nexus	NOUN
ftr-319	1059	8	.	.	PUNCT
ftr-319	1060	1	thus	thus	ADV
ftr-319	1060	2	,	,	PUNCT
ftr-319	1060	3	if	if	SCONJ
ftr-319	1060	4	that	that	DET
ftr-319	1060	5	case	case	NOUN
ftr-319	1060	6	is	be	AUX
ftr-319	1060	7	relevant	relevant	ADJ
ftr-319	1060	8	to	to	ADP
ftr-319	1060	9	an	an	DET
ftr-319	1060	10	enforcement	enforcement	NOUN
ftr-319	1060	11	jurisdiction	jurisdiction	NOUN
ftr-319	1060	12	analysis	analysis	NOUN
ftr-319	1060	13	,	,	PUNCT
ftr-319	1060	14	it	it	PRON
ftr-319	1060	15	significantly	significantly	ADV
ftr-319	1060	16	undercuts	undercut	VERB
ftr-319	1060	17	the	the	DET
ftr-319	1060	18	significance	significance	NOUN
ftr-319	1060	19	of	of	ADP
ftr-319	1060	20	substantiality	substantiality	NOUN
ftr-319	1060	21	as	as	ADP
ftr-319	1060	22	a	a	DET
ftr-319	1060	23	requirement	requirement	NOUN
ftr-319	1060	24	for	for	ADP
ftr-319	1060	25	economic	economic	ADJ
ftr-319	1060	26	nexus.213	nexus.213	NOUN
ftr-319	1060	27	3	3	NUM
ftr-319	1060	28	.	.	PUNCT
ftr-319	1061	1	the	the	DET
ftr-319	1061	2	arbitrary	arbitrary	ADJ
ftr-319	1061	3	elevation	elevation	NOUN
ftr-319	1061	4	of	of	ADP
ftr-319	1061	5	physical	physical	ADJ
ftr-319	1061	6	presence	presence	NOUN
ftr-319	1061	7	over	over	ADP
ftr-319	1061	8	economic	economic	ADJ
ftr-319	1061	9	presence	presence	NOUN
ftr-319	1061	10	heightened	heighten	VERB
ftr-319	1061	11	economic	economic	ADJ
ftr-319	1061	12	nexus	nexus	NOUN
ftr-319	1061	13	standards	standard	NOUN
ftr-319	1061	14	purport	purport	VERB
ftr-319	1061	15	to	to	PART
ftr-319	1061	16	require	require	VERB
ftr-319	1061	17	taxpayers	taxpayer	NOUN
ftr-319	1061	18	to	to	PART
ftr-319	1061	19	have	have	VERB
ftr-319	1061	20	much	much	ADV
ftr-319	1061	21	more	more	ADV
ftr-319	1061	22	meaningful	meaningful	ADJ
ftr-319	1061	23	economic	economic	ADJ
ftr-319	1061	24	contacts	contact	NOUN
ftr-319	1061	25	with	with	ADP
ftr-319	1061	26	a	a	DET
ftr-319	1061	27	state	state	NOUN
ftr-319	1061	28	than	than	ADP
ftr-319	1061	29	the	the	DET
ftr-319	1061	30	physical	physical	ADJ
ftr-319	1061	31	contacts	contact	NOUN
ftr-319	1061	32	that	that	PRON
ftr-319	1061	33	are	be	AUX
ftr-319	1061	34	required	require	VERB
ftr-319	1061	35	to	to	PART
ftr-319	1061	36	establish	establish	VERB
ftr-319	1061	37	a	a	DET
ftr-319	1061	38	substantial	substantial	ADJ
ftr-319	1061	39	nexus	nexus	NOUN
ftr-319	1061	40	under	under	ADP
ftr-319	1061	41	orvis	orvis	PROPN
ftr-319	1061	42	.	.	PUNCT
ftr-319	1062	1	those	those	DET
ftr-319	1062	2	standards	standard	NOUN
ftr-319	1062	3	therefore	therefore	ADV
ftr-319	1062	4	necessarily	necessarily	ADV
ftr-319	1062	5	ascribe	ascribe	VERB
ftr-319	1062	6	more	more	ADV
ftr-319	1062	7	constitutional	constitutional	ADJ
ftr-319	1062	8	significance	significance	NOUN
ftr-319	1062	9	to	to	ADP
ftr-319	1062	10	physical	physical	ADJ
ftr-319	1062	11	contacts	contact	NOUN
ftr-319	1062	12	than	than	ADP
ftr-319	1062	13	to	to	ADP
ftr-319	1062	14	economic	economic	ADJ
ftr-319	1062	15	contacts,214	contacts,214	ADV
ftr-319	1062	16	and	and	CCONJ
ftr-319	1062	17	their	their	PRON
ftr-319	1062	18	legitimacy	legitimacy	NOUN
ftr-319	1062	19	—	—	PUNCT
ftr-319	1062	20	from	from	ADP
ftr-319	1062	21	a	a	DET
ftr-319	1062	22	theoretical	theoretical	ADJ
ftr-319	1062	23	perspective	perspective	NOUN
ftr-319	1062	24	—	—	PUNCT
ftr-319	1062	25	rests	rest	VERB
ftr-319	1062	26	on	on	ADP
ftr-319	1062	27	whether	whether	SCONJ
ftr-319	1062	28	that	that	DET
ftr-319	1062	29	elevation	elevation	NOUN
ftr-319	1062	30	of	of	ADP
ftr-319	1062	31	physical	physical	ADJ
ftr-319	1062	32	contacts	contact	NOUN
ftr-319	1062	33	is	be	AUX
ftr-319	1062	34	warranted	warrant	VERB
ftr-319	1062	35	.	.	PUNCT
ftr-319	1063	1	answering	answer	VERB
ftr-319	1063	2	that	that	DET
ftr-319	1063	3	question	question	NOUN
ftr-319	1063	4	is	be	AUX
ftr-319	1063	5	a	a	DET
ftr-319	1063	6	short	short	ADJ
ftr-319	1063	7	task	task	NOUN
ftr-319	1063	8	.	.	PUNCT
ftr-319	1064	1	elevating	elevate	VERB
ftr-319	1064	2	physical	physical	ADJ
ftr-319	1064	3	contacts	contact	NOUN
ftr-319	1064	4	in	in	ADP
ftr-319	1064	5	that	that	DET
ftr-319	1064	6	way	way	NOUN
ftr-319	1064	7	would	would	AUX
ftr-319	1064	8	cut	cut	VERB
ftr-319	1064	9	at	at	ADP
ftr-319	1064	10	the	the	DET
ftr-319	1064	11	core	core	NOUN
ftr-319	1064	12	of	of	ADP
ftr-319	1064	13	the	the	DET
ftr-319	1064	14	rationale	rationale	NOUN
ftr-319	1064	15	for	for	ADP
ftr-319	1064	16	an	an	DET
ftr-319	1064	17	economic	economic	ADJ
ftr-319	1064	18	nexus	nexus	NOUN
ftr-319	1064	19	standard	standard	NOUN
ftr-319	1064	20	as	as	ADP
ftr-319	1064	21	a	a	DET
ftr-319	1064	22	matter	matter	NOUN
ftr-319	1064	23	of	of	ADP
ftr-319	1064	24	first	first	ADJ
ftr-319	1064	25	import	import	NOUN
ftr-319	1064	26	.	.	PUNCT
ftr-319	1065	1	the	the	DET
ftr-319	1065	2	economic	economic	PROPN
ftr-319	1065	3	nexus	nexus	NOUN
ftr-319	1065	4	standard	standard	NOUN
ftr-319	1065	5	is	be	AUX
ftr-319	1065	6	based	base	VERB
ftr-319	1065	7	in	in	ADP
ftr-319	1065	8	large	large	ADJ
ftr-319	1065	9	part	part	NOUN
ftr-319	1065	10	on	on	ADP
ftr-319	1065	11	states	state	NOUN
ftr-319	1065	12	’	'	PUNCT
ftr-319	1065	13	recognitions	recognition	NOUN
ftr-319	1065	14	of	of	ADP
ftr-319	1065	15	the	the	DET
ftr-319	1065	16	great	great	ADJ
ftr-319	1065	17	technological	technological	ADJ
ftr-319	1065	18	and	and	CCONJ
ftr-319	1065	19	social	social	ADJ
ftr-319	1065	20	changes	change	NOUN
ftr-319	1065	21	that	that	PRON
ftr-319	1065	22	have	have	AUX
ftr-319	1065	23	made	make	VERB
ftr-319	1065	24	economic	economic	ADJ
ftr-319	1065	25	exploitation	exploitation	NOUN
ftr-319	1065	26	the	the	DET
ftr-319	1065	27	equal	equal	ADJ
ftr-319	1065	28	sister	sister	NOUN
ftr-319	1065	29	of	of	ADP
ftr-319	1065	30	physical	physical	ADJ
ftr-319	1065	31	exploitation	exploitation	NOUN
ftr-319	1065	32	in	in	ADP
ftr-319	1065	33	the	the	DET
ftr-319	1065	34	modern	modern	ADJ
ftr-319	1065	35	economy	economy	NOUN
ftr-319	1065	36	.	.	PUNCT
ftr-319	1066	1	the	the	DET
ftr-319	1066	2	emergence	emergence	NOUN
ftr-319	1066	3	of	of	ADP
ftr-319	1066	4	the	the	DET
ftr-319	1066	5	internet	internet	NOUN
ftr-319	1066	6	,	,	PUNCT
ftr-319	1066	7	for	for	ADP
ftr-319	1066	8	example	example	NOUN
ftr-319	1066	9	,	,	PUNCT
ftr-319	1066	10	has	have	AUX
ftr-319	1066	11	largely	largely	ADV
ftr-319	1066	12	obviated	obviate	VERB
ftr-319	1066	13	the	the	DET
ftr-319	1066	14	need	need	NOUN
ftr-319	1066	15	for	for	SCONJ
ftr-319	1066	16	businesses	business	NOUN
ftr-319	1066	17	in	in	ADP
ftr-319	1066	18	many	many	ADJ
ftr-319	1066	19	industries	industry	NOUN
ftr-319	1066	20	to	to	PART
ftr-319	1066	21	have	have	VERB
ftr-319	1066	22	physical	physical	ADJ
ftr-319	1066	23	storefronts	storefront	NOUN
ftr-319	1066	24	.	.	PUNCT
ftr-319	1067	1	in	in	ADP
ftr-319	1067	2	addition	addition	NOUN
ftr-319	1067	3	,	,	PUNCT
ftr-319	1067	4	other	other	ADJ
ftr-319	1067	5	businesses	business	NOUN
ftr-319	1067	6	have	have	AUX
ftr-319	1067	7	developed	develop	VERB
ftr-319	1067	8	solely	solely	ADV
ftr-319	1067	9	in	in	ADP
ftr-319	1067	10	the	the	DET
ftr-319	1067	11	digital	digital	ADJ
ftr-319	1067	12	realm	realm	NOUN
ftr-319	1067	13	—	—	PUNCT
ftr-319	1067	14	cloud	cloud	NOUN
ftr-319	1067	15	computing	computing	NOUN
ftr-319	1067	16	or	or	CCONJ
ftr-319	1067	17	online	online	ADV
ftr-319	1067	18	-	-	PUNCT
ftr-319	1067	19	dating	date	VERB
ftr-319	1067	20	services	service	NOUN
ftr-319	1067	21	for	for	ADP
ftr-319	1067	22	instance	instance	NOUN
ftr-319	1067	23	.	.	PUNCT
ftr-319	1068	1	it	it	PRON
ftr-319	1068	2	is	be	AUX
ftr-319	1068	3	now	now	ADV
ftr-319	1068	4	possible	possible	ADJ
ftr-319	1068	5	for	for	SCONJ
ftr-319	1068	6	a	a	DET
ftr-319	1068	7	business	business	NOUN
ftr-319	1068	8	to	to	PART
ftr-319	1068	9	exploit	exploit	VERB
ftr-319	1068	10	a	a	DET
ftr-319	1068	11	remote	remote	ADJ
ftr-319	1068	12	market	market	NOUN
ftr-319	1068	13	more	more	ADV
ftr-319	1068	14	comprehensively	comprehensively	ADV
ftr-319	1068	15	with	with	ADP
ftr-319	1068	16	electronic	electronic	ADJ
ftr-319	1068	17	methods	method	NOUN
ftr-319	1068	18	than	than	SCONJ
ftr-319	1068	19	it	it	PRON
ftr-319	1068	20	can	can	AUX
ftr-319	1068	21	with	with	ADP
ftr-319	1068	22	a	a	DET
ftr-319	1068	23	local	local	ADJ
ftr-319	1068	24	physical	physical	ADJ
ftr-319	1068	25	presence	presence	NOUN
ftr-319	1068	26	.	.	PUNCT
ftr-319	1069	1	for	for	ADP
ftr-319	1069	2	example	example	NOUN
ftr-319	1069	3	,	,	PUNCT
ftr-319	1069	4	would	would	AUX
ftr-319	1069	5	anyone	anyone	PRON
ftr-319	1069	6	argue	argue	VERB
ftr-319	1069	7	that	that	SCONJ
ftr-319	1069	8	a	a	DET
ftr-319	1069	9	shoe	shoe	NOUN
ftr-319	1069	10	manufacturer	manufacturer	NOUN
ftr-319	1069	11	in	in	ADP
ftr-319	1069	12	north	north	PROPN
ftr-319	1069	13	carolina	carolina	PROPN
ftr-319	1069	14	could	could	AUX
ftr-319	1069	15	exploit	exploit	VERB
ftr-319	1069	16	the	the	DET
ftr-319	1069	17	california	california	PROPN
ftr-319	1069	18	market	market	NOUN
ftr-319	1069	19	more	more	ADV
ftr-319	1069	20	fully	fully	ADV
ftr-319	1069	21	as	as	ADP
ftr-319	1069	22	a	a	DET
ftr-319	1069	23	transient	transient	ADJ
ftr-319	1069	24	vendor	vendor	NOUN
ftr-319	1069	25	on	on	ADP
ftr-319	1069	26	a	a	DET
ftr-319	1069	27	street	street	NOUN
ftr-319	1069	28	corner	corner	NOUN
ftr-319	1069	29	in	in	ADP
ftr-319	1069	30	berkeley	berkeley	PROPN
ftr-319	1069	31	than	than	ADP
ftr-319	1069	32	by	by	ADP
ftr-319	1069	33	setting	set	VERB
ftr-319	1069	34	up	up	ADP
ftr-319	1069	35	an	an	DET
ftr-319	1069	36	internet	internet	NOUN
ftr-319	1069	37	storefront	storefront	NOUN
ftr-319	1069	38	and	and	CCONJ
ftr-319	1069	39	sending	send	VERB
ftr-319	1069	40	repeated	repeat	VERB
ftr-319	1069	41	e	e	NOUN
ftr-319	1069	42	-	-	NOUN
ftr-319	1069	43	mail	mail	NOUN
ftr-319	1069	44	solicitations	solicitation	NOUN
ftr-319	1069	45	to	to	ADP
ftr-319	1069	46	california	california	PROPN
ftr-319	1069	47	customers	customer	NOUN
ftr-319	1069	48	?	?	PUNCT
ftr-319	1070	1	certainly	certainly	ADV
ftr-319	1070	2	not	not	PART
ftr-319	1070	3	.	.	PUNCT
ftr-319	1071	1	a	a	DET
ftr-319	1071	2	heightened	heighten	VERB
ftr-319	1071	3	standard	standard	NOUN
ftr-319	1071	4	for	for	ADP
ftr-319	1071	5	economic	economic	ADJ
ftr-319	1071	6	exploitation	exploitation	NOUN
ftr-319	1071	7	simply	simply	ADV
ftr-319	1071	8	does	do	AUX
ftr-319	1071	9	not	not	PART
ftr-319	1071	10	comport	comport	VERB
ftr-319	1071	11	with	with	ADP
ftr-319	1071	12	this	this	DET
ftr-319	1071	13	economic	economic	ADJ
ftr-319	1071	14	reality	reality	NOUN
ftr-319	1071	15	.	.	PUNCT
ftr-319	1072	1	213	213	NUM
ftr-319	1072	2	.	.	PUNCT
ftr-319	1073	1	the	the	DET
ftr-319	1073	2	preceding	precede	VERB
ftr-319	1073	3	analysis	analysis	NOUN
ftr-319	1073	4	of	of	ADP
ftr-319	1073	5	the	the	DET
ftr-319	1073	6	insignificance	insignificance	NOUN
ftr-319	1073	7	of	of	ADP
ftr-319	1073	8	substantiality	substantiality	NOUN
ftr-319	1073	9	has	have	AUX
ftr-319	1073	10	been	be	AUX
ftr-319	1073	11	intended	intend	VERB
ftr-319	1073	12	to	to	PART
ftr-319	1073	13	show	show	VERB
ftr-319	1073	14	that	that	SCONJ
ftr-319	1073	15	states	state	NOUN
ftr-319	1073	16	’	'	PUNCT
ftr-319	1073	17	limitations	limitation	NOUN
ftr-319	1073	18	of	of	ADP
ftr-319	1073	19	economic	economic	ADJ
ftr-319	1073	20	nexus	nexus	NOUN
ftr-319	1073	21	can	can	AUX
ftr-319	1073	22	effectively	effectively	ADV
ftr-319	1073	23	change	change	VERB
ftr-319	1073	24	without	without	ADP
ftr-319	1073	25	requiring	require	VERB
ftr-319	1073	26	changes	change	NOUN
ftr-319	1073	27	to	to	ADP
ftr-319	1073	28	their	their	PRON
ftr-319	1073	29	current	current	ADJ
ftr-319	1073	30	formulations	formulation	NOUN
ftr-319	1073	31	—	—	PUNCT
ftr-319	1073	32	that	that	ADV
ftr-319	1073	33	is	is	ADV
ftr-319	1073	34	,	,	PUNCT
ftr-319	1073	35	that	that	SCONJ
ftr-319	1073	36	current	current	ADJ
ftr-319	1073	37	formulations	formulation	NOUN
ftr-319	1073	38	do	do	AUX
ftr-319	1073	39	not	not	PART
ftr-319	1073	40	necessarily	necessarily	ADV
ftr-319	1073	41	require	require	VERB
ftr-319	1073	42	a	a	DET
ftr-319	1073	43	heightened	heightened	ADJ
ftr-319	1073	44	economic	economic	ADJ
ftr-319	1073	45	nexus	nexus	NOUN
ftr-319	1073	46	standard	standard	NOUN
ftr-319	1073	47	.	.	PUNCT
ftr-319	1074	1	it	it	PRON
ftr-319	1074	2	is	be	AUX
ftr-319	1074	3	a	a	DET
ftr-319	1074	4	separate	separate	ADJ
ftr-319	1074	5	issue	issue	NOUN
ftr-319	1074	6	,	,	PUNCT
ftr-319	1074	7	however	however	ADV
ftr-319	1074	8	,	,	PUNCT
ftr-319	1074	9	to	to	PART
ftr-319	1074	10	consider	consider	VERB
ftr-319	1074	11	whether	whether	SCONJ
ftr-319	1074	12	those	those	DET
ftr-319	1074	13	standards	standard	NOUN
ftr-319	1074	14	will	will	AUX
ftr-319	1074	15	change	change	VERB
ftr-319	1074	16	.	.	PUNCT
ftr-319	1075	1	will	will	AUX
ftr-319	1075	2	states	state	NOUN
ftr-319	1075	3	push	push	VERB
ftr-319	1075	4	those	those	DET
ftr-319	1075	5	standards	standard	NOUN
ftr-319	1075	6	ever	ever	ADV
ftr-319	1075	7	lower	low	ADJ
ftr-319	1075	8	?	?	PUNCT
ftr-319	1076	1	will	will	AUX
ftr-319	1076	2	they	they	PRON
ftr-319	1076	3	seek	seek	VERB
ftr-319	1076	4	to	to	PART
ftr-319	1076	5	expand	expand	VERB
ftr-319	1076	6	their	their	PRON
ftr-319	1076	7	power	power	NOUN
ftr-319	1076	8	in	in	ADP
ftr-319	1076	9	that	that	DET
ftr-319	1076	10	way	way	NOUN
ftr-319	1076	11	?	?	PUNCT
ftr-319	1077	1	this	this	DET
ftr-319	1077	2	issue	issue	NOUN
ftr-319	1077	3	is	be	AUX
ftr-319	1077	4	discussed	discuss	VERB
ftr-319	1077	5	below	below	ADV
ftr-319	1077	6	.	.	PUNCT
ftr-319	1078	1	214	214	NUM
ftr-319	1078	2	.	.	PUNCT
ftr-319	1079	1	michigan	michigan	PROPN
ftr-319	1079	2	compiled	compile	VERB
ftr-319	1079	3	laws	law	NOUN
ftr-319	1079	4	§	§	PROPN
ftr-319	1079	5	206.621(1	206.621(1	NUM
ftr-319	1079	6	)	)	PUNCT
ftr-319	1079	7	clearly	clearly	ADV
ftr-319	1079	8	demonstrates	demonstrate	VERB
ftr-319	1079	9	this	this	PRON
ftr-319	1079	10	in	in	ADP
ftr-319	1079	11	the	the	DET
ftr-319	1079	12	context	context	NOUN
ftr-319	1079	13	of	of	ADP
ftr-319	1079	14	a	a	DET
ftr-319	1079	15	heightened	heighten	VERB
ftr-319	1079	16	quantitative	quantitative	ADJ
ftr-319	1079	17	standard	standard	NOUN
ftr-319	1079	18	.	.	PUNCT
ftr-319	1080	1	that	that	DET
ftr-319	1080	2	statute	statute	NOUN
ftr-319	1080	3	imposes	impose	VERB
ftr-319	1080	4	tax	tax	NOUN
ftr-319	1080	5	on	on	ADP
ftr-319	1080	6	businesses	business	NOUN
ftr-319	1080	7	that	that	PRON
ftr-319	1080	8	have	have	VERB
ftr-319	1080	9	gross	gross	ADJ
ftr-319	1080	10	receipts	receipt	NOUN
ftr-319	1080	11	of	of	ADP
ftr-319	1080	12	$	$	SYM
ftr-319	1080	13	350,000	350,000	NUM
ftr-319	1080	14	or	or	CCONJ
ftr-319	1080	15	more	more	ADV
ftr-319	1080	16	sourced	source	VERB
ftr-319	1080	17	to	to	ADP
ftr-319	1080	18	michigan	michigan	PROPN
ftr-319	1080	19	or	or	CCONJ
ftr-319	1080	20	that	that	PRON
ftr-319	1080	21	have	have	VERB
ftr-319	1080	22	a	a	DET
ftr-319	1080	23	physical	physical	ADJ
ftr-319	1080	24	presence	presence	NOUN
ftr-319	1080	25	in	in	ADP
ftr-319	1080	26	the	the	DET
ftr-319	1080	27	state	state	NOUN
ftr-319	1080	28	for	for	ADP
ftr-319	1080	29	a	a	DET
ftr-319	1080	30	period	period	NOUN
ftr-319	1080	31	of	of	ADP
ftr-319	1080	32	only	only	ADV
ftr-319	1080	33	more	more	ADJ
ftr-319	1080	34	than	than	ADP
ftr-319	1080	35	one	one	NUM
ftr-319	1080	36	day	day	NOUN
ftr-319	1080	37	.	.	PUNCT
ftr-319	1081	1	the	the	DET
ftr-319	1081	2	significance	significance	NOUN
ftr-319	1081	3	of	of	ADP
ftr-319	1081	4	one	one	NUM
ftr-319	1081	5	day	day	NOUN
ftr-319	1081	6	of	of	ADP
ftr-319	1081	7	physical	physical	ADJ
ftr-319	1081	8	presence	presence	NOUN
ftr-319	1081	9	over	over	ADP
ftr-319	1081	10	hundreds	hundred	NOUN
ftr-319	1081	11	of	of	ADP
ftr-319	1081	12	thousands	thousand	NOUN
ftr-319	1081	13	of	of	ADP
ftr-319	1081	14	dollars	dollar	NOUN
ftr-319	1081	15	of	of	ADP
ftr-319	1081	16	gross	gross	ADJ
ftr-319	1081	17	receipts	receipt	NOUN
ftr-319	1081	18	is	be	AUX
ftr-319	1081	19	remarkable	remarkable	ADJ
ftr-319	1081	20	.	.	PUNCT
ftr-319	1082	1	196	196	NUM
ftr-319	1082	2	florida	florida	PROPN
ftr-319	1082	3	tax	tax	NOUN
ftr-319	1082	4	review	review	NOUN
ftr-319	1082	5	[	[	X
ftr-319	1082	6	vol	vol	NOUN
ftr-319	1082	7	.	.	PUNCT
ftr-319	1083	1	13:4	13:4	NUM
ftr-319	1083	2	a	a	DET
ftr-319	1083	3	different	different	ADJ
ftr-319	1083	4	standard	standard	NOUN
ftr-319	1083	5	for	for	ADP
ftr-319	1083	6	economic	economic	ADJ
ftr-319	1083	7	and	and	CCONJ
ftr-319	1083	8	physical	physical	ADJ
ftr-319	1083	9	presence	presence	NOUN
ftr-319	1083	10	would	would	AUX
ftr-319	1083	11	simply	simply	ADV
ftr-319	1083	12	ignore	ignore	VERB
ftr-319	1083	13	the	the	DET
ftr-319	1083	14	vast	vast	ADJ
ftr-319	1083	15	diversity	diversity	NOUN
ftr-319	1083	16	of	of	ADP
ftr-319	1083	17	economic	economic	ADJ
ftr-319	1083	18	“	"	PUNCT
ftr-319	1083	19	experiences	experience	NOUN
ftr-319	1083	20	”	"	PUNCT
ftr-319	1083	21	that	that	PRON
ftr-319	1083	22	can	can	AUX
ftr-319	1083	23	occur	occur	VERB
ftr-319	1083	24	in	in	ADP
ftr-319	1083	25	the	the	DET
ftr-319	1083	26	modern	modern	ADJ
ftr-319	1083	27	economy	economy	NOUN
ftr-319	1083	28	.	.	PUNCT
ftr-319	1084	1	a	a	DET
ftr-319	1084	2	physical	physical	ADJ
ftr-319	1084	3	presence	presence	NOUN
ftr-319	1084	4	can	can	AUX
ftr-319	1084	5	range	range	VERB
ftr-319	1084	6	from	from	ADP
ftr-319	1084	7	an	an	DET
ftr-319	1084	8	unintended	unintended	ADJ
ftr-319	1084	9	frolic	frolic	NOUN
ftr-319	1084	10	across	across	ADP
ftr-319	1084	11	state	state	NOUN
ftr-319	1084	12	lines	line	NOUN
ftr-319	1084	13	in	in	ADP
ftr-319	1084	14	a	a	DET
ftr-319	1084	15	company	company	NOUN
ftr-319	1084	16	vehicle	vehicle	NOUN
ftr-319	1084	17	to	to	ADP
ftr-319	1084	18	the	the	DET
ftr-319	1084	19	operation	operation	NOUN
ftr-319	1084	20	of	of	ADP
ftr-319	1084	21	multiple	multiple	ADJ
ftr-319	1084	22	physical	physical	ADJ
ftr-319	1084	23	storefronts	storefront	NOUN
ftr-319	1084	24	.	.	PUNCT
ftr-319	1085	1	similarly	similarly	ADV
ftr-319	1085	2	,	,	PUNCT
ftr-319	1085	3	an	an	DET
ftr-319	1085	4	economic	economic	ADJ
ftr-319	1085	5	presence	presence	NOUN
ftr-319	1085	6	can	can	AUX
ftr-319	1085	7	range	range	VERB
ftr-319	1085	8	from	from	ADP
ftr-319	1085	9	an	an	DET
ftr-319	1085	10	undirected	undirected	ADJ
ftr-319	1085	11	electronic	electronic	ADJ
ftr-319	1085	12	communication	communication	NOUN
ftr-319	1085	13	to	to	ADP
ftr-319	1085	14	a	a	DET
ftr-319	1085	15	significant	significant	ADJ
ftr-319	1085	16	portfolio	portfolio	NOUN
ftr-319	1085	17	of	of	ADP
ftr-319	1085	18	long	long	ADJ
ftr-319	1085	19	-	-	PUNCT
ftr-319	1085	20	term	term	NOUN
ftr-319	1085	21	licensing	licensing	NOUN
ftr-319	1085	22	agreements	agreement	NOUN
ftr-319	1085	23	with	with	ADP
ftr-319	1085	24	multiple	multiple	ADJ
ftr-319	1085	25	businesses	business	NOUN
ftr-319	1085	26	in	in	ADP
ftr-319	1085	27	a	a	DET
ftr-319	1085	28	state	state	NOUN
ftr-319	1085	29	.	.	PUNCT
ftr-319	1086	1	the	the	DET
ftr-319	1086	2	constitutional	constitutional	ADJ
ftr-319	1086	3	protection	protection	NOUN
ftr-319	1086	4	afforded	afford	VERB
ftr-319	1086	5	to	to	ADP
ftr-319	1086	6	taxpayers	taxpayer	NOUN
ftr-319	1086	7	under	under	ADP
ftr-319	1086	8	the	the	DET
ftr-319	1086	9	commerce	commerce	NOUN
ftr-319	1086	10	clause	clause	NOUN
ftr-319	1086	11	can	can	AUX
ftr-319	1086	12	not	not	PART
ftr-319	1086	13	rest	rest	VERB
ftr-319	1086	14	on	on	ADP
ftr-319	1086	15	a	a	DET
ftr-319	1086	16	distinction	distinction	NOUN
ftr-319	1086	17	as	as	ADV
ftr-319	1086	18	meaningless	meaningless	ADJ
ftr-319	1086	19	as	as	ADP
ftr-319	1086	20	whether	whether	SCONJ
ftr-319	1086	21	they	they	PRON
ftr-319	1086	22	physically	physically	ADV
ftr-319	1086	23	or	or	CCONJ
ftr-319	1086	24	economically	economically	ADV
ftr-319	1086	25	exploit	exploit	VERB
ftr-319	1086	26	their	their	PRON
ftr-319	1086	27	markets	market	NOUN
ftr-319	1086	28	.	.	PUNCT
ftr-319	1087	1	rather	rather	ADV
ftr-319	1087	2	,	,	PUNCT
ftr-319	1087	3	the	the	DET
ftr-319	1087	4	quantity	quantity	NOUN
ftr-319	1087	5	and	and	CCONJ
ftr-319	1087	6	quality	quality	NOUN
ftr-319	1087	7	of	of	ADP
ftr-319	1087	8	contacts	contact	NOUN
ftr-319	1087	9	must	must	AUX
ftr-319	1087	10	govern	govern	VERB
ftr-319	1087	11	.	.	PUNCT
ftr-319	1088	1	of	of	ADP
ftr-319	1088	2	course	course	NOUN
ftr-319	1088	3	,	,	PUNCT
ftr-319	1088	4	this	this	DET
ftr-319	1088	5	equivalization	equivalization	NOUN
ftr-319	1088	6	of	of	ADP
ftr-319	1088	7	physical	physical	ADJ
ftr-319	1088	8	and	and	CCONJ
ftr-319	1088	9	economic	economic	ADJ
ftr-319	1088	10	presences	presence	NOUN
ftr-319	1088	11	conflicts	conflict	NOUN
ftr-319	1088	12	with	with	ADP
ftr-319	1088	13	the	the	DET
ftr-319	1088	14	court	court	NOUN
ftr-319	1088	15	’s	’s	PART
ftr-319	1088	16	personal	personal	ADJ
ftr-319	1088	17	jurisdiction	jurisdiction	NOUN
ftr-319	1088	18	jurisprudence	jurisprudence	NOUN
ftr-319	1088	19	,	,	PUNCT
ftr-319	1088	20	which	which	PRON
ftr-319	1088	21	does	do	AUX
ftr-319	1088	22	elevate	elevate	VERB
ftr-319	1088	23	physical	physical	ADJ
ftr-319	1088	24	presences	presence	NOUN
ftr-319	1088	25	over	over	ADP
ftr-319	1088	26	other	other	ADJ
ftr-319	1088	27	presences	presence	NOUN
ftr-319	1088	28	to	to	ADP
ftr-319	1088	29	a	a	DET
ftr-319	1088	30	certain	certain	ADJ
ftr-319	1088	31	extent.215	extent.215	NOUN
ftr-319	1088	32	under	under	ADP
ftr-319	1088	33	that	that	DET
ftr-319	1088	34	jurisprudence	jurisprudence	NOUN
ftr-319	1088	35	,	,	PUNCT
ftr-319	1088	36	a	a	DET
ftr-319	1088	37	taxpayer	taxpayer	NOUN
ftr-319	1088	38	that	that	PRON
ftr-319	1088	39	does	do	AUX
ftr-319	1088	40	not	not	PART
ftr-319	1088	41	have	have	VERB
ftr-319	1088	42	a	a	DET
ftr-319	1088	43	physical	physical	ADJ
ftr-319	1088	44	presence	presence	NOUN
ftr-319	1088	45	in	in	ADP
ftr-319	1088	46	a	a	DET
ftr-319	1088	47	state	state	NOUN
ftr-319	1088	48	needs	need	VERB
ftr-319	1088	49	to	to	PART
ftr-319	1088	50	otherwise	otherwise	ADV
ftr-319	1088	51	have	have	VERB
ftr-319	1088	52	“	"	PUNCT
ftr-319	1088	53	minimum	minimum	ADJ
ftr-319	1088	54	contacts	contact	NOUN
ftr-319	1088	55	”	"	PUNCT
ftr-319	1088	56	with	with	ADP
ftr-319	1088	57	that	that	DET
ftr-319	1088	58	state	state	NOUN
ftr-319	1088	59	to	to	PART
ftr-319	1088	60	be	be	AUX
ftr-319	1088	61	subject	subject	ADJ
ftr-319	1088	62	to	to	ADP
ftr-319	1088	63	its	its	PRON
ftr-319	1088	64	jurisdiction	jurisdiction	NOUN
ftr-319	1088	65	.	.	PUNCT
ftr-319	1089	1	the	the	DET
ftr-319	1089	2	court	court	NOUN
ftr-319	1089	3	thus	thus	ADV
ftr-319	1089	4	holds	hold	VERB
ftr-319	1089	5	out	out	ADP
ftr-319	1089	6	physical	physical	ADJ
ftr-319	1089	7	presences	presence	NOUN
ftr-319	1089	8	as	as	ADP
ftr-319	1089	9	different	different	ADJ
ftr-319	1089	10	,	,	PUNCT
ftr-319	1089	11	more	more	ADV
ftr-319	1089	12	meaningful	meaningful	ADJ
ftr-319	1089	13	,	,	PUNCT
ftr-319	1089	14	than	than	ADP
ftr-319	1089	15	other	other	ADJ
ftr-319	1089	16	presences	presence	NOUN
ftr-319	1089	17	in	in	ADP
ftr-319	1089	18	that	that	DET
ftr-319	1089	19	context	context	NOUN
ftr-319	1089	20	.	.	PUNCT
ftr-319	1090	1	why	why	SCONJ
ftr-319	1090	2	then	then	ADV
ftr-319	1090	3	can	can	AUX
ftr-319	1090	4	we	we	PRON
ftr-319	1090	5	limit	limit	VERB
ftr-319	1090	6	the	the	DET
ftr-319	1090	7	import	import	NOUN
ftr-319	1090	8	of	of	ADP
ftr-319	1090	9	physical	physical	ADJ
ftr-319	1090	10	presences	presence	NOUN
ftr-319	1090	11	for	for	ADP
ftr-319	1090	12	purposes	purpose	NOUN
ftr-319	1090	13	of	of	ADP
ftr-319	1090	14	a	a	DET
ftr-319	1090	15	commerce	commerce	NOUN
ftr-319	1090	16	clause	clause	NOUN
ftr-319	1090	17	analysis	analysis	NOUN
ftr-319	1090	18	?	?	PUNCT
ftr-319	1091	1	why	why	SCONJ
ftr-319	1091	2	can	can	AUX
ftr-319	1091	3	we	we	PRON
ftr-319	1091	4	be	be	AUX
ftr-319	1091	5	comfortable	comfortable	ADJ
ftr-319	1091	6	equating	equate	VERB
ftr-319	1091	7	physical	physical	ADJ
ftr-319	1091	8	and	and	CCONJ
ftr-319	1091	9	economic	economic	ADJ
ftr-319	1091	10	contacts	contact	NOUN
ftr-319	1091	11	in	in	ADP
ftr-319	1091	12	that	that	DET
ftr-319	1091	13	realm	realm	NOUN
ftr-319	1091	14	?	?	PUNCT
ftr-319	1092	1	the	the	DET
ftr-319	1092	2	answer	answer	NOUN
ftr-319	1092	3	is	be	AUX
ftr-319	1092	4	twofold	twofold	ADJ
ftr-319	1092	5	.	.	PUNCT
ftr-319	1093	1	first	first	ADV
ftr-319	1093	2	,	,	PUNCT
ftr-319	1093	3	different	different	ADJ
ftr-319	1093	4	purposes	purpose	NOUN
ftr-319	1093	5	underlie	underlie	VERB
ftr-319	1093	6	the	the	DET
ftr-319	1093	7	court	court	NOUN
ftr-319	1093	8	’s	’s	PART
ftr-319	1093	9	due	due	ADJ
ftr-319	1093	10	process	process	NOUN
ftr-319	1093	11	and	and	CCONJ
ftr-319	1093	12	commerce	commerce	NOUN
ftr-319	1093	13	clause	clause	NOUN
ftr-319	1093	14	standards.216	standards.216	VERB
ftr-319	1093	15	due	due	ADJ
ftr-319	1093	16	process	process	NOUN
ftr-319	1093	17	is	be	AUX
ftr-319	1093	18	concerned	concern	VERB
ftr-319	1093	19	with	with	ADP
ftr-319	1093	20	fairness	fairness	NOUN
ftr-319	1093	21	and	and	CCONJ
ftr-319	1093	22	notice	notice	NOUN
ftr-319	1093	23	whereas	whereas	SCONJ
ftr-319	1093	24	the	the	DET
ftr-319	1093	25	commerce	commerce	NOUN
ftr-319	1093	26	clause	clause	NOUN
ftr-319	1093	27	is	be	AUX
ftr-319	1093	28	concerned	concerned	ADJ
ftr-319	1093	29	about	about	ADP
ftr-319	1093	30	economic	economic	ADJ
ftr-319	1093	31	factors	factor	NOUN
ftr-319	1093	32	—	—	PUNCT
ftr-319	1093	33	here	here	ADV
ftr-319	1093	34	,	,	PUNCT
ftr-319	1093	35	the	the	DET
ftr-319	1093	36	impact	impact	NOUN
ftr-319	1093	37	of	of	ADP
ftr-319	1093	38	a	a	DET
ftr-319	1093	39	state	state	NOUN
ftr-319	1093	40	’s	’s	PART
ftr-319	1093	41	nexus	nexus	PROPN
ftr-319	1093	42	standard	standard	NOUN
ftr-319	1093	43	on	on	ADP
ftr-319	1093	44	interstate	interstate	ADJ
ftr-319	1093	45	commerce.217	commerce.217	NOUN
ftr-319	1093	46	thus	thus	ADV
ftr-319	1093	47	,	,	PUNCT
ftr-319	1093	48	although	although	SCONJ
ftr-319	1093	49	physical	physical	ADJ
ftr-319	1093	50	presences	presence	NOUN
ftr-319	1093	51	are	be	AUX
ftr-319	1093	52	given	give	VERB
ftr-319	1093	53	some	some	DET
ftr-319	1093	54	weight	weight	NOUN
ftr-319	1093	55	for	for	ADP
ftr-319	1093	56	purposes	purpose	NOUN
ftr-319	1093	57	of	of	ADP
ftr-319	1093	58	personal	personal	ADJ
ftr-319	1093	59	jurisdiction	jurisdiction	NOUN
ftr-319	1093	60	,	,	PUNCT
ftr-319	1093	61	that	that	DET
ftr-319	1093	62	factor	factor	NOUN
ftr-319	1093	63	alone	alone	ADV
ftr-319	1093	64	is	be	AUX
ftr-319	1093	65	not	not	PART
ftr-319	1093	66	sufficient	sufficient	ADJ
ftr-319	1093	67	to	to	PART
ftr-319	1093	68	conclude	conclude	VERB
ftr-319	1093	69	that	that	SCONJ
ftr-319	1093	70	they	they	PRON
ftr-319	1093	71	should	should	AUX
ftr-319	1093	72	have	have	VERB
ftr-319	1093	73	the	the	DET
ftr-319	1093	74	same	same	ADJ
ftr-319	1093	75	relevancy	relevancy	NOUN
ftr-319	1093	76	under	under	ADP
ftr-319	1093	77	the	the	DET
ftr-319	1093	78	commerce	commerce	NOUN
ftr-319	1093	79	clause	clause	NOUN
ftr-319	1093	80	.	.	PUNCT
ftr-319	1094	1	the	the	DET
ftr-319	1094	2	importance	importance	NOUN
ftr-319	1094	3	of	of	ADP
ftr-319	1094	4	physical	physical	ADJ
ftr-319	1094	5	presences	presence	NOUN
ftr-319	1094	6	for	for	ADP
ftr-319	1094	7	that	that	DET
ftr-319	1094	8	purpose	purpose	NOUN
ftr-319	1094	9	depends	depend	VERB
ftr-319	1094	10	on	on	ADP
ftr-319	1094	11	the	the	DET
ftr-319	1094	12	extent	extent	NOUN
ftr-319	1094	13	to	to	PART
ftr-319	1094	14	which	which	PRON
ftr-319	1094	15	they	they	PRON
ftr-319	1094	16	impact	impact	VERB
ftr-319	1094	17	the	the	DET
ftr-319	1094	18	burdens	burden	NOUN
ftr-319	1094	19	of	of	ADP
ftr-319	1094	20	state	state	NOUN
ftr-319	1094	21	taxation	taxation	NOUN
ftr-319	1094	22	.	.	PUNCT
ftr-319	1095	1	only	only	ADV
ftr-319	1095	2	if	if	SCONJ
ftr-319	1095	3	they	they	PRON
ftr-319	1095	4	lessen	lessen	VERB
ftr-319	1095	5	those	those	DET
ftr-319	1095	6	burdens	burden	NOUN
ftr-319	1095	7	(	(	PUNCT
ftr-319	1095	8	as	as	SCONJ
ftr-319	1095	9	they	they	PRON
ftr-319	1095	10	lessen	lessen	VERB
ftr-319	1095	11	our	our	PRON
ftr-319	1095	12	concerns	concern	NOUN
ftr-319	1095	13	about	about	ADP
ftr-319	1095	14	fairness	fairness	NOUN
ftr-319	1095	15	and	and	CCONJ
ftr-319	1095	16	notice	notice	NOUN
ftr-319	1095	17	for	for	ADP
ftr-319	1095	18	personal	personal	ADJ
ftr-319	1095	19	jurisdiction	jurisdiction	NOUN
ftr-319	1095	20	inquiries	inquiry	NOUN
ftr-319	1095	21	)	)	PUNCT
ftr-319	1095	22	should	should	AUX
ftr-319	1095	23	they	they	PRON
ftr-319	1095	24	have	have	VERB
ftr-319	1095	25	weight	weight	NOUN
ftr-319	1095	26	in	in	ADP
ftr-319	1095	27	the	the	DET
ftr-319	1095	28	relevant	relevant	ADJ
ftr-319	1095	29	commerce	commerce	PROPN
ftr-319	1095	30	clause	clause	NOUN
ftr-319	1095	31	standard	standard	NOUN
ftr-319	1095	32	.	.	PUNCT
ftr-319	1096	1	a	a	DET
ftr-319	1096	2	quick	quick	ADJ
ftr-319	1096	3	analysis	analysis	NOUN
ftr-319	1096	4	shows	show	VERB
ftr-319	1096	5	that	that	SCONJ
ftr-319	1096	6	physical	physical	ADJ
ftr-319	1096	7	presences	presence	NOUN
ftr-319	1096	8	do	do	AUX
ftr-319	1096	9	not	not	PART
ftr-319	1096	10	lessen	lessen	VERB
ftr-319	1096	11	taxcompliance	taxcompliance	NOUN
ftr-319	1096	12	burdens	burden	NOUN
ftr-319	1096	13	such	such	ADJ
ftr-319	1096	14	that	that	SCONJ
ftr-319	1096	15	they	they	PRON
ftr-319	1096	16	should	should	AUX
ftr-319	1096	17	be	be	AUX
ftr-319	1096	18	given	give	VERB
ftr-319	1096	19	weight	weight	NOUN
ftr-319	1096	20	for	for	ADP
ftr-319	1096	21	commerce	commerce	NOUN
ftr-319	1096	22	clause	clause	NOUN
ftr-319	1096	23	purposes	purpose	NOUN
ftr-319	1096	24	.	.	PUNCT
ftr-319	1097	1	fundamentally	fundamentally	ADV
ftr-319	1097	2	,	,	PUNCT
ftr-319	1097	3	if	if	SCONJ
ftr-319	1097	4	an	an	DET
ftr-319	1097	5	out	out	ADV
ftr-319	1097	6	-	-	PUNCT
ftr-319	1097	7	of	of	ADP
ftr-319	1097	8	-	-	PUNCT
ftr-319	1097	9	state	state	NOUN
ftr-319	1097	10	business	business	NOUN
ftr-319	1097	11	’s	’s	PART
ftr-319	1097	12	costs	cost	NOUN
ftr-319	1097	13	of	of	ADP
ftr-319	1097	14	215	215	NUM
ftr-319	1097	15	.	.	PUNCT
ftr-319	1097	16	int’l	int’l	NUM
ftr-319	1097	17	shoe	shoe	PROPN
ftr-319	1097	18	co.	co.	PROPN
ftr-319	1098	1	v.	v.	ADP
ftr-319	1098	2	washington	washington	PROPN
ftr-319	1098	3	,	,	PUNCT
ftr-319	1098	4	326	326	NUM
ftr-319	1098	5	u.s	u.s	PROPN
ftr-319	1098	6	.	.	PROPN
ftr-319	1098	7	310	310	NUM
ftr-319	1098	8	,	,	PUNCT
ftr-319	1098	9	316	316	NUM
ftr-319	1098	10	(	(	PUNCT
ftr-319	1098	11	1945	1945	NUM
ftr-319	1098	12	)	)	PUNCT
ftr-319	1098	13	(	(	PUNCT
ftr-319	1098	14	“	"	PUNCT
ftr-319	1098	15	due	due	ADJ
ftr-319	1098	16	process	process	NOUN
ftr-319	1098	17	requires	require	VERB
ftr-319	1098	18	only	only	ADV
ftr-319	1098	19	that	that	SCONJ
ftr-319	1098	20	in	in	ADP
ftr-319	1098	21	order	order	NOUN
ftr-319	1098	22	to	to	PART
ftr-319	1098	23	subject	subject	VERB
ftr-319	1098	24	a	a	DET
ftr-319	1098	25	defendant	defendant	NOUN
ftr-319	1098	26	to	to	ADP
ftr-319	1098	27	a	a	DET
ftr-319	1098	28	judgment	judgment	NOUN
ftr-319	1098	29	in	in	ADP
ftr-319	1098	30	personam	personam	NOUN
ftr-319	1098	31	,	,	PUNCT
ftr-319	1098	32	if	if	SCONJ
ftr-319	1098	33	he	he	PRON
ftr-319	1098	34	be	be	VERB
ftr-319	1098	35	not	not	PART
ftr-319	1098	36	present	present	ADJ
ftr-319	1098	37	within	within	ADP
ftr-319	1098	38	the	the	DET
ftr-319	1098	39	territory	territory	NOUN
ftr-319	1098	40	of	of	ADP
ftr-319	1098	41	the	the	DET
ftr-319	1098	42	forum	forum	NOUN
ftr-319	1098	43	,	,	PUNCT
ftr-319	1098	44	he	he	PRON
ftr-319	1098	45	have	have	VERB
ftr-319	1098	46	certain	certain	ADJ
ftr-319	1098	47	minimum	minimum	ADJ
ftr-319	1098	48	contacts	contact	NOUN
ftr-319	1098	49	with	with	ADP
ftr-319	1098	50	it	it	PRON
ftr-319	1098	51	such	such	ADJ
ftr-319	1098	52	that	that	SCONJ
ftr-319	1098	53	the	the	DET
ftr-319	1098	54	maintenance	maintenance	NOUN
ftr-319	1098	55	of	of	ADP
ftr-319	1098	56	the	the	DET
ftr-319	1098	57	suit	suit	NOUN
ftr-319	1098	58	does	do	AUX
ftr-319	1098	59	not	not	PART
ftr-319	1098	60	offend	offend	VERB
ftr-319	1098	61	‘	'	PUNCT
ftr-319	1098	62	traditional	traditional	ADJ
ftr-319	1098	63	notions	notion	NOUN
ftr-319	1098	64	of	of	ADP
ftr-319	1098	65	fair	fair	ADJ
ftr-319	1098	66	play	play	NOUN
ftr-319	1098	67	and	and	CCONJ
ftr-319	1098	68	substantial	substantial	ADJ
ftr-319	1098	69	justice	justice	NOUN
ftr-319	1098	70	’	'	PUNCT
ftr-319	1098	71	”	"	PUNCT
ftr-319	1098	72	)	)	PUNCT
ftr-319	1098	73	.	.	PUNCT
ftr-319	1099	1	216	216	NUM
ftr-319	1099	2	.	.	X
ftr-319	1100	1	see	see	VERB
ftr-319	1100	2	supra	supra	PROPN
ftr-319	1100	3	note	note	PROPN
ftr-319	1100	4	31	31	NUM
ftr-319	1100	5	and	and	CCONJ
ftr-319	1100	6	accompanying	accompany	VERB
ftr-319	1100	7	text	text	NOUN
ftr-319	1100	8	.	.	PUNCT
ftr-319	1101	1	217	217	NUM
ftr-319	1101	2	.	.	PUNCT
ftr-319	1102	1	see	see	VERB
ftr-319	1102	2	supra	supra	PROPN
ftr-319	1102	3	note	note	PROPN
ftr-319	1102	4	31	31	NUM
ftr-319	1102	5	and	and	CCONJ
ftr-319	1102	6	accompanying	accompany	VERB
ftr-319	1102	7	text	text	NOUN
ftr-319	1102	8	.	.	PUNCT
ftr-319	1103	1	2012	2012	NUM
ftr-319	1103	2	]	]	X
ftr-319	1103	3	economic	economic	ADJ
ftr-319	1103	4	nexus	nexus	NOUN
ftr-319	1103	5	197	197	NUM
ftr-319	1103	6	compliance	compliance	NOUN
ftr-319	1103	7	with	with	ADP
ftr-319	1103	8	a	a	DET
ftr-319	1103	9	state	state	NOUN
ftr-319	1103	10	’s	’s	PART
ftr-319	1103	11	income	income	NOUN
ftr-319	1103	12	tax	tax	NOUN
ftr-319	1103	13	laws	law	NOUN
ftr-319	1103	14	are	be	AUX
ftr-319	1103	15	$	$	SYM
ftr-319	1103	16	x	x	NOUN
ftr-319	1103	17	,	,	PUNCT
ftr-319	1103	18	how	how	SCONJ
ftr-319	1103	19	would	would	AUX
ftr-319	1103	20	those	those	DET
ftr-319	1103	21	costs	cost	NOUN
ftr-319	1103	22	be	be	AUX
ftr-319	1103	23	less	less	ADJ
ftr-319	1103	24	than	than	ADP
ftr-319	1103	25	$	$	SYM
ftr-319	1103	26	x	x	NOUN
ftr-319	1103	27	if	if	SCONJ
ftr-319	1103	28	the	the	DET
ftr-319	1103	29	business	business	NOUN
ftr-319	1103	30	decided	decide	VERB
ftr-319	1103	31	to	to	PART
ftr-319	1103	32	have	have	VERB
ftr-319	1103	33	an	an	DET
ftr-319	1103	34	employee	employee	NOUN
ftr-319	1103	35	attend	attend	VERB
ftr-319	1103	36	a	a	DET
ftr-319	1103	37	conference	conference	NOUN
ftr-319	1103	38	in	in	ADP
ftr-319	1103	39	the	the	DET
ftr-319	1103	40	state	state	NOUN
ftr-319	1103	41	or	or	CCONJ
ftr-319	1103	42	to	to	PART
ftr-319	1103	43	retain	retain	VERB
ftr-319	1103	44	title	title	NOUN
ftr-319	1103	45	to	to	ADP
ftr-319	1103	46	inventory	inventory	NOUN
ftr-319	1103	47	in	in	ADP
ftr-319	1103	48	the	the	DET
ftr-319	1103	49	state	state	NOUN
ftr-319	1103	50	?	?	PUNCT
ftr-319	1104	1	the	the	DET
ftr-319	1104	2	business	business	NOUN
ftr-319	1104	3	’s	’s	PART
ftr-319	1104	4	burdens	burden	NOUN
ftr-319	1104	5	of	of	ADP
ftr-319	1104	6	compliance	compliance	NOUN
ftr-319	1104	7	would	would	AUX
ftr-319	1104	8	be	be	AUX
ftr-319	1104	9	unrelated	unrelated	ADJ
ftr-319	1104	10	to	to	ADP
ftr-319	1104	11	those	those	DET
ftr-319	1104	12	minimal	minimal	ADJ
ftr-319	1104	13	physical	physical	ADJ
ftr-319	1104	14	connections	connection	NOUN
ftr-319	1104	15	.	.	PUNCT
ftr-319	1105	1	rather	rather	ADV
ftr-319	1105	2	,	,	PUNCT
ftr-319	1105	3	the	the	DET
ftr-319	1105	4	burdens	burden	NOUN
ftr-319	1105	5	of	of	ADP
ftr-319	1105	6	the	the	DET
ftr-319	1105	7	state	state	NOUN
ftr-319	1105	8	’s	’s	PART
ftr-319	1105	9	tax	tax	NOUN
ftr-319	1105	10	system	system	NOUN
ftr-319	1105	11	would	would	AUX
ftr-319	1105	12	be	be	AUX
ftr-319	1105	13	related	relate	VERB
ftr-319	1105	14	to	to	ADP
ftr-319	1105	15	the	the	DET
ftr-319	1105	16	rate	rate	NOUN
ftr-319	1105	17	of	of	ADP
ftr-319	1105	18	the	the	DET
ftr-319	1105	19	state	state	NOUN
ftr-319	1105	20	’s	’s	PART
ftr-319	1105	21	tax	tax	NOUN
ftr-319	1105	22	,	,	PUNCT
ftr-319	1105	23	the	the	DET
ftr-319	1105	24	clarity	clarity	NOUN
ftr-319	1105	25	and	and	CCONJ
ftr-319	1105	26	complexity	complexity	NOUN
ftr-319	1105	27	of	of	ADP
ftr-319	1105	28	its	its	PRON
ftr-319	1105	29	reporting	reporting	NOUN
ftr-319	1105	30	rules	rule	NOUN
ftr-319	1105	31	,	,	PUNCT
ftr-319	1105	32	the	the	DET
ftr-319	1105	33	corporate	corporate	ADJ
ftr-319	1105	34	structure	structure	NOUN
ftr-319	1105	35	of	of	ADP
ftr-319	1105	36	the	the	DET
ftr-319	1105	37	taxpayer	taxpayer	NOUN
ftr-319	1105	38	,	,	PUNCT
ftr-319	1105	39	and	and	CCONJ
ftr-319	1105	40	the	the	DET
ftr-319	1105	41	taxpayer	taxpayer	NOUN
ftr-319	1105	42	’s	’s	PART
ftr-319	1105	43	economic	economic	ADJ
ftr-319	1105	44	returns	return	NOUN
ftr-319	1105	45	from	from	ADP
ftr-319	1105	46	the	the	DET
ftr-319	1105	47	state	state	NOUN
ftr-319	1105	48	.	.	PUNCT
ftr-319	1106	1	the	the	DET
ftr-319	1106	2	taxpayer	taxpayer	NOUN
ftr-319	1106	3	’s	’s	PART
ftr-319	1106	4	physical	physical	ADJ
ftr-319	1106	5	presence	presence	NOUN
ftr-319	1106	6	in	in	ADP
ftr-319	1106	7	the	the	DET
ftr-319	1106	8	state	state	NOUN
ftr-319	1106	9	would	would	AUX
ftr-319	1106	10	play	play	VERB
ftr-319	1106	11	no	no	DET
ftr-319	1106	12	role	role	NOUN
ftr-319	1106	13	in	in	ADP
ftr-319	1106	14	those	those	DET
ftr-319	1106	15	costs	cost	NOUN
ftr-319	1106	16	.	.	PUNCT
ftr-319	1107	1	218	218	NUM
ftr-319	1107	2	for	for	ADP
ftr-319	1107	3	these	these	DET
ftr-319	1107	4	reasons	reason	NOUN
ftr-319	1107	5	,	,	PUNCT
ftr-319	1107	6	physical	physical	ADJ
ftr-319	1107	7	presences	presence	NOUN
ftr-319	1107	8	should	should	AUX
ftr-319	1107	9	have	have	VERB
ftr-319	1107	10	a	a	DET
ftr-319	1107	11	lesser	less	ADJ
ftr-319	1107	12	role	role	NOUN
ftr-319	1107	13	(	(	PUNCT
ftr-319	1107	14	if	if	SCONJ
ftr-319	1107	15	any	any	PRON
ftr-319	1107	16	)	)	PUNCT
ftr-319	1107	17	for	for	ADP
ftr-319	1107	18	purposes	purpose	NOUN
ftr-319	1107	19	of	of	ADP
ftr-319	1107	20	the	the	DET
ftr-319	1107	21	commerce	commerce	NOUN
ftr-319	1107	22	clause	clause	NOUN
ftr-319	1107	23	than	than	SCONJ
ftr-319	1107	24	they	they	PRON
ftr-319	1107	25	do	do	VERB
ftr-319	1107	26	for	for	ADP
ftr-319	1107	27	purposes	purpose	NOUN
ftr-319	1107	28	of	of	ADP
ftr-319	1107	29	analyzing	analyze	VERB
ftr-319	1107	30	personal	personal	ADJ
ftr-319	1107	31	jurisdiction	jurisdiction	NOUN
ftr-319	1107	32	.	.	PUNCT
ftr-319	1108	1	of	of	ADP
ftr-319	1108	2	course	course	ADV
ftr-319	1108	3	,	,	PUNCT
ftr-319	1108	4	to	to	PART
ftr-319	1108	5	say	say	VERB
ftr-319	1108	6	that	that	SCONJ
ftr-319	1108	7	physical	physical	ADJ
ftr-319	1108	8	presences	presence	NOUN
ftr-319	1108	9	should	should	AUX
ftr-319	1108	10	play	play	VERB
ftr-319	1108	11	a	a	DET
ftr-319	1108	12	lesser	less	ADJ
ftr-319	1108	13	role	role	NOUN
ftr-319	1108	14	for	for	ADP
ftr-319	1108	15	commerce	commerce	NOUN
ftr-319	1108	16	clause	clause	NOUN
ftr-319	1108	17	purposes	purpose	NOUN
ftr-319	1108	18	than	than	ADP
ftr-319	1108	19	for	for	ADP
ftr-319	1108	20	purposes	purpose	NOUN
ftr-319	1108	21	of	of	ADP
ftr-319	1108	22	analyzing	analyze	VERB
ftr-319	1108	23	personal	personal	ADJ
ftr-319	1108	24	jurisdiction	jurisdiction	NOUN
ftr-319	1108	25	leaves	leave	VERB
ftr-319	1108	26	them	they	PRON
ftr-319	1108	27	with	with	ADP
ftr-319	1108	28	little	little	ADJ
ftr-319	1108	29	worth	worth	ADJ
ftr-319	1108	30	.	.	PUNCT
ftr-319	1109	1	the	the	DET
ftr-319	1109	2	court	court	NOUN
ftr-319	1109	3	’s	’s	PART
ftr-319	1109	4	personal	personal	ADJ
ftr-319	1109	5	jurisdiction	jurisdiction	NOUN
ftr-319	1109	6	standard	standard	NOUN
ftr-319	1109	7	already	already	ADV
ftr-319	1109	8	reflects	reflect	VERB
ftr-319	1109	9	little	little	ADJ
ftr-319	1109	10	reverence	reverence	NOUN
ftr-319	1109	11	for	for	ADP
ftr-319	1109	12	physical	physical	ADJ
ftr-319	1109	13	presences	presence	NOUN
ftr-319	1109	14	.	.	PUNCT
ftr-319	1110	1	the	the	DET
ftr-319	1110	2	standard	standard	NOUN
ftr-319	1110	3	against	against	ADP
ftr-319	1110	4	which	which	PRON
ftr-319	1110	5	physical	physical	ADJ
ftr-319	1110	6	presences	presence	NOUN
ftr-319	1110	7	are	be	AUX
ftr-319	1110	8	measured	measure	VERB
ftr-319	1110	9	is	be	AUX
ftr-319	1110	10	only	only	ADV
ftr-319	1110	11	one	one	NUM
ftr-319	1110	12	of	of	ADP
ftr-319	1110	13	“	"	PUNCT
ftr-319	1110	14	minimum	minimum	ADJ
ftr-319	1110	15	”	"	PUNCT
ftr-319	1110	16	contacts	contact	NOUN
ftr-319	1110	17	.	.	PUNCT
ftr-319	1111	1	thus	thus	ADV
ftr-319	1111	2	,	,	PUNCT
ftr-319	1111	3	physical	physical	ADJ
ftr-319	1111	4	presences	presence	NOUN
ftr-319	1111	5	are	be	AUX
ftr-319	1111	6	only	only	ADV
ftr-319	1111	7	afforded	afford	VERB
ftr-319	1111	8	more	more	ADJ
ftr-319	1111	9	weight	weight	NOUN
ftr-319	1111	10	than	than	ADP
ftr-319	1111	11	economic	economic	ADJ
ftr-319	1111	12	contacts	contact	NOUN
ftr-319	1111	13	that	that	PRON
ftr-319	1111	14	are	be	AUX
ftr-319	1111	15	something	something	PRON
ftr-319	1111	16	less	less	ADJ
ftr-319	1111	17	than	than	ADP
ftr-319	1111	18	minimum	minimum	NOUN
ftr-319	1111	19	.	.	PUNCT
ftr-319	1112	1	that	that	PRON
ftr-319	1112	2	is	be	AUX
ftr-319	1112	3	not	not	PART
ftr-319	1112	4	saying	say	VERB
ftr-319	1112	5	much	much	ADJ
ftr-319	1112	6	.	.	PUNCT
ftr-319	1113	1	if	if	SCONJ
ftr-319	1113	2	we	we	PRON
ftr-319	1113	3	start	start	VERB
ftr-319	1113	4	with	with	ADP
ftr-319	1113	5	that	that	DET
ftr-319	1113	6	limited	limited	ADJ
ftr-319	1113	7	elevation	elevation	NOUN
ftr-319	1113	8	of	of	ADP
ftr-319	1113	9	physical	physical	ADJ
ftr-319	1113	10	presences	presence	NOUN
ftr-319	1113	11	and	and	CCONJ
ftr-319	1113	12	discount	discount	VERB
ftr-319	1113	13	it	it	PRON
ftr-319	1113	14	further	far	ADV
ftr-319	1113	15	by	by	ADP
ftr-319	1113	16	the	the	DET
ftr-319	1113	17	relative	relative	ADJ
ftr-319	1113	18	lack	lack	NOUN
ftr-319	1113	19	of	of	ADP
ftr-319	1113	20	importance	importance	NOUN
ftr-319	1113	21	of	of	ADP
ftr-319	1113	22	physical	physical	ADJ
ftr-319	1113	23	presences	presence	NOUN
ftr-319	1113	24	for	for	ADP
ftr-319	1113	25	commerce	commerce	NOUN
ftr-319	1113	26	clause	clause	NOUN
ftr-319	1113	27	purposes	purpose	NOUN
ftr-319	1113	28	,	,	PUNCT
ftr-319	1113	29	it	it	PRON
ftr-319	1113	30	is	be	AUX
ftr-319	1113	31	easy	easy	ADJ
ftr-319	1113	32	to	to	PART
ftr-319	1113	33	justify	justify	VERB
ftr-319	1113	34	putting	put	VERB
ftr-319	1113	35	physical	physical	ADJ
ftr-319	1113	36	presences	presence	NOUN
ftr-319	1113	37	and	and	CCONJ
ftr-319	1113	38	economic	economic	ADJ
ftr-319	1113	39	presences	presence	NOUN
ftr-319	1113	40	on	on	ADP
ftr-319	1113	41	the	the	DET
ftr-319	1113	42	same	same	ADJ
ftr-319	1113	43	plane	plane	NOUN
ftr-319	1113	44	,	,	PUNCT
ftr-319	1113	45	as	as	SCONJ
ftr-319	1113	46	suggested	suggest	VERB
ftr-319	1113	47	above.219	above.219	NOUN
ftr-319	1113	48	once	once	ADV
ftr-319	1113	49	that	that	PRON
ftr-319	1113	50	occurs	occur	VERB
ftr-319	1113	51	,	,	PUNCT
ftr-319	1113	52	orvis	orvis	PROPN
ftr-319	1113	53	and	and	CCONJ
ftr-319	1113	54	its	its	PRON
ftr-319	1113	55	kin	kin	NOUN
ftr-319	1113	56	have	have	VERB
ftr-319	1113	57	considerable	considerable	ADJ
ftr-319	1113	58	meaning	meaning	NOUN
ftr-319	1113	59	when	when	SCONJ
ftr-319	1113	60	evaluating	evaluate	VERB
ftr-319	1113	61	states	state	NOUN
ftr-319	1113	62	’	'	PUNCT
ftr-319	1113	63	promises	promise	NOUN
ftr-319	1113	64	of	of	ADP
ftr-319	1113	65	heightened	heightened	ADJ
ftr-319	1113	66	economic	economic	ADJ
ftr-319	1113	67	nexus	nexus	NOUN
ftr-319	1113	68	.	.	PUNCT
ftr-319	1114	1	just	just	ADV
ftr-319	1114	2	as	as	SCONJ
ftr-319	1114	3	a	a	DET
ftr-319	1114	4	taxpayer	taxpayer	NOUN
ftr-319	1114	5	’s	’s	PART
ftr-319	1114	6	limited	limited	ADJ
ftr-319	1114	7	,	,	PUNCT
ftr-319	1114	8	but	but	CCONJ
ftr-319	1114	9	repeated	repeat	VERB
ftr-319	1114	10	physical	physical	ADJ
ftr-319	1114	11	presence	presence	NOUN
ftr-319	1114	12	in	in	ADP
ftr-319	1114	13	a	a	DET
ftr-319	1114	14	state	state	NOUN
ftr-319	1114	15	creates	create	VERB
ftr-319	1114	16	substantial	substantial	ADJ
ftr-319	1114	17	nexus	nexus	NOUN
ftr-319	1114	18	under	under	ADP
ftr-319	1114	19	the	the	DET
ftr-319	1114	20	physical	physical	ADJ
ftr-319	1114	21	presence	presence	NOUN
ftr-319	1114	22	standard	standard	NOUN
ftr-319	1114	23	,	,	PUNCT
ftr-319	1114	24	so	so	ADV
ftr-319	1114	25	too	too	ADV
ftr-319	1114	26	will	will	AUX
ftr-319	1114	27	limited	limit	VERB
ftr-319	1114	28	,	,	PUNCT
ftr-319	1114	29	but	but	CCONJ
ftr-319	1114	30	repeated	repeat	VERB
ftr-319	1114	31	economic	economic	ADJ
ftr-319	1114	32	exploitations	exploitation	NOUN
ftr-319	1114	33	likely	likely	ADV
ftr-319	1114	34	create	create	VERB
ftr-319	1114	35	a	a	DET
ftr-319	1114	36	substantial	substantial	ADJ
ftr-319	1114	37	nexus	nexus	NOUN
ftr-319	1114	38	under	under	ADP
ftr-319	1114	39	an	an	DET
ftr-319	1114	40	economic	economic	ADJ
ftr-319	1114	41	nexus	nexus	NOUN
ftr-319	1114	42	standard	standard	NOUN
ftr-319	1114	43	.	.	PUNCT
ftr-319	1115	1	there	there	PRON
ftr-319	1115	2	is	be	VERB
ftr-319	1115	3	simply	simply	ADV
ftr-319	1115	4	no	no	DET
ftr-319	1115	5	theoretical	theoretical	ADJ
ftr-319	1115	6	(	(	PUNCT
ftr-319	1115	7	or	or	CCONJ
ftr-319	1115	8	,	,	PUNCT
ftr-319	1115	9	as	as	SCONJ
ftr-319	1115	10	discussed	discuss	VERB
ftr-319	1115	11	above	above	ADV
ftr-319	1115	12	,	,	PUNCT
ftr-319	1115	13	jurisprudential	jurisprudential	ADJ
ftr-319	1115	14	)	)	PUNCT
ftr-319	1115	15	basis	basis	NOUN
ftr-319	1115	16	under	under	ADP
ftr-319	1115	17	which	which	PRON
ftr-319	1115	18	economic	economic	ADJ
ftr-319	1115	19	exploitation	exploitation	NOUN
ftr-319	1115	20	should	should	AUX
ftr-319	1115	21	be	be	AUX
ftr-319	1115	22	held	hold	VERB
ftr-319	1115	23	to	to	ADP
ftr-319	1115	24	a	a	DET
ftr-319	1115	25	meaningfully	meaningfully	ADV
ftr-319	1115	26	higher	high	ADJ
ftr-319	1115	27	standard	standard	NOUN
ftr-319	1115	28	than	than	ADP
ftr-319	1115	29	physical	physical	ADJ
ftr-319	1115	30	exploitation.220	exploitation.220	ADP
ftr-319	1115	31	218	218	NUM
ftr-319	1115	32	.	.	PUNCT
ftr-319	1116	1	it	it	PRON
ftr-319	1116	2	could	could	AUX
ftr-319	1116	3	be	be	AUX
ftr-319	1116	4	argued	argue	VERB
ftr-319	1116	5	that	that	SCONJ
ftr-319	1116	6	a	a	DET
ftr-319	1116	7	physical	physical	ADJ
ftr-319	1116	8	presence	presence	NOUN
ftr-319	1116	9	would	would	AUX
ftr-319	1116	10	actually	actually	ADV
ftr-319	1116	11	increase	increase	VERB
ftr-319	1116	12	those	those	DET
ftr-319	1116	13	costs	cost	NOUN
ftr-319	1116	14	rather	rather	ADV
ftr-319	1116	15	than	than	ADP
ftr-319	1116	16	decrease	decrease	VERB
ftr-319	1116	17	them	they	PRON
ftr-319	1116	18	.	.	PUNCT
ftr-319	1117	1	that	that	PRON
ftr-319	1117	2	would	would	AUX
ftr-319	1117	3	occur	occur	VERB
ftr-319	1117	4	because	because	SCONJ
ftr-319	1117	5	the	the	DET
ftr-319	1117	6	business	business	NOUN
ftr-319	1117	7	’s	’s	PART
ftr-319	1117	8	physical	physical	ADJ
ftr-319	1117	9	presence	presence	NOUN
ftr-319	1117	10	could	could	AUX
ftr-319	1117	11	generate	generate	VERB
ftr-319	1117	12	an	an	DET
ftr-319	1117	13	in	in	ADP
ftr-319	1117	14	-	-	PUNCT
ftr-319	1117	15	state	state	NOUN
ftr-319	1117	16	property	property	NOUN
ftr-319	1117	17	or	or	CCONJ
ftr-319	1117	18	payroll	payroll	NOUN
ftr-319	1117	19	factor	factor	NOUN
ftr-319	1117	20	,	,	PUNCT
ftr-319	1117	21	which	which	PRON
ftr-319	1117	22	could	could	AUX
ftr-319	1117	23	increase	increase	VERB
ftr-319	1117	24	the	the	DET
ftr-319	1117	25	taxpayer	taxpayer	NOUN
ftr-319	1117	26	’s	’s	PART
ftr-319	1117	27	return	return	NOUN
ftr-319	1117	28	-	-	PUNCT
ftr-319	1117	29	preparation	preparation	NOUN
ftr-319	1117	30	difficulty	difficulty	NOUN
ftr-319	1117	31	and	and	CCONJ
ftr-319	1117	32	level	level	NOUN
ftr-319	1117	33	of	of	ADP
ftr-319	1117	34	tax	tax	NOUN
ftr-319	1117	35	owed	owe	VERB
ftr-319	1117	36	.	.	PUNCT
ftr-319	1118	1	of	of	ADP
ftr-319	1118	2	course	course	NOUN
ftr-319	1118	3	,	,	PUNCT
ftr-319	1118	4	these	these	DET
ftr-319	1118	5	impacts	impact	NOUN
ftr-319	1118	6	suggest	suggest	VERB
ftr-319	1118	7	that	that	SCONJ
ftr-319	1118	8	out	out	ADV
ftr-319	1118	9	-	-	PUNCT
ftr-319	1118	10	of	of	ADP
ftr-319	1118	11	-	-	PUNCT
ftr-319	1118	12	state	state	NOUN
ftr-319	1118	13	businesses	business	NOUN
ftr-319	1118	14	may	may	AUX
ftr-319	1118	15	be	be	AUX
ftr-319	1118	16	more	more	ADV
ftr-319	1118	17	burdened	burden	VERB
ftr-319	1118	18	if	if	SCONJ
ftr-319	1118	19	it	it	PRON
ftr-319	1118	20	has	have	VERB
ftr-319	1118	21	a	a	DET
ftr-319	1118	22	minimal	minimal	ADJ
ftr-319	1118	23	physical	physical	ADJ
ftr-319	1118	24	presence	presence	NOUN
ftr-319	1118	25	than	than	SCONJ
ftr-319	1118	26	if	if	SCONJ
ftr-319	1118	27	it	it	PRON
ftr-319	1118	28	has	have	VERB
ftr-319	1118	29	none	none	NOUN
ftr-319	1118	30	.	.	PUNCT
ftr-319	1119	1	219	219	NUM
ftr-319	1119	2	.	.	PUNCT
ftr-319	1120	1	one	one	PRON
ftr-319	1120	2	could	could	AUX
ftr-319	1120	3	go	go	VERB
ftr-319	1120	4	even	even	ADV
ftr-319	1120	5	further	far	ADV
ftr-319	1120	6	and	and	CCONJ
ftr-319	1120	7	argue	argue	VERB
ftr-319	1120	8	that	that	SCONJ
ftr-319	1120	9	perhaps	perhaps	ADV
ftr-319	1120	10	physical	physical	ADJ
ftr-319	1120	11	presence	presence	NOUN
ftr-319	1120	12	alone	alone	ADV
ftr-319	1120	13	is	be	AUX
ftr-319	1120	14	insufficient	insufficient	ADJ
ftr-319	1120	15	under	under	ADP
ftr-319	1120	16	the	the	DET
ftr-319	1120	17	commerce	commerce	NOUN
ftr-319	1120	18	clause	clause	NOUN
ftr-319	1120	19	,	,	PUNCT
ftr-319	1120	20	but	but	CCONJ
ftr-319	1120	21	that	that	PRON
ftr-319	1120	22	goes	go	VERB
ftr-319	1120	23	beyond	beyond	ADP
ftr-319	1120	24	the	the	DET
ftr-319	1120	25	bounds	bound	NOUN
ftr-319	1120	26	of	of	ADP
ftr-319	1120	27	this	this	DET
ftr-319	1120	28	article	article	NOUN
ftr-319	1120	29	.	.	PUNCT
ftr-319	1121	1	220	220	NUM
ftr-319	1121	2	.	.	PUNCT
ftr-319	1121	3	of	of	ADP
ftr-319	1121	4	course	course	ADV
ftr-319	1121	5	,	,	PUNCT
ftr-319	1121	6	it	it	PRON
ftr-319	1121	7	is	be	AUX
ftr-319	1121	8	much	much	ADV
ftr-319	1121	9	more	more	ADV
ftr-319	1121	10	difficult	difficult	ADJ
ftr-319	1121	11	to	to	PART
ftr-319	1121	12	accidentally	accidentally	ADV
ftr-319	1121	13	find	find	VERB
ftr-319	1121	14	oneself	oneself	PRON
ftr-319	1121	15	physically	physically	ADV
ftr-319	1121	16	present	present	ADJ
ftr-319	1121	17	in	in	ADP
ftr-319	1121	18	a	a	DET
ftr-319	1121	19	jurisdiction	jurisdiction	NOUN
ftr-319	1121	20	than	than	ADP
ftr-319	1121	21	economically	economically	ADV
ftr-319	1121	22	present	present	ADJ
ftr-319	1121	23	.	.	PUNCT
ftr-319	1122	1	however	however	ADV
ftr-319	1122	2	,	,	PUNCT
ftr-319	1122	3	a	a	DET
ftr-319	1122	4	critique	critique	NOUN
ftr-319	1122	5	based	base	VERB
ftr-319	1122	6	on	on	ADP
ftr-319	1122	7	that	that	DET
ftr-319	1122	8	rationale	rationale	NOUN
ftr-319	1122	9	would	would	AUX
ftr-319	1122	10	speak	speak	VERB
ftr-319	1122	11	more	more	ADJ
ftr-319	1122	12	towards	towards	ADP
ftr-319	1122	13	fairness	fairness	NOUN
ftr-319	1122	14	concerns	concern	NOUN
ftr-319	1122	15	than	than	SCONJ
ftr-319	1122	16	it	it	PRON
ftr-319	1122	17	does	do	AUX
ftr-319	1122	18	to	to	ADP
ftr-319	1122	19	the	the	DET
ftr-319	1122	20	difference	difference	NOUN
ftr-319	1122	21	between	between	ADP
ftr-319	1122	22	the	the	DET
ftr-319	1122	23	quality	quality	NOUN
ftr-319	1122	24	of	of	ADP
ftr-319	1122	25	economic	economic	ADJ
ftr-319	1122	26	and	and	CCONJ
ftr-319	1122	27	physical	physical	ADJ
ftr-319	1122	28	contacts	contact	NOUN
ftr-319	1122	29	.	.	PUNCT
ftr-319	1123	1	that	that	DET
ftr-319	1123	2	fairness	fairness	NOUN
ftr-319	1123	3	concern	concern	NOUN
ftr-319	1123	4	would	would	AUX
ftr-319	1123	5	properly	properly	ADV
ftr-319	1123	6	be	be	AUX
ftr-319	1123	7	analyzed	analyze	VERB
ftr-319	1123	8	under	under	ADP
ftr-319	1123	9	the	the	DET
ftr-319	1123	10	due	due	ADJ
ftr-319	1123	11	process	process	NOUN
ftr-319	1123	12	clause	clause	NOUN
ftr-319	1123	13	.	.	PUNCT
ftr-319	1124	1	198	198	NUM
ftr-319	1124	2	florida	florida	PROPN
ftr-319	1124	3	tax	tax	NOUN
ftr-319	1124	4	review	review	NOUN
ftr-319	1124	5	[	[	X
ftr-319	1124	6	vol	vol	NOUN
ftr-319	1124	7	.	.	PUNCT
ftr-319	1125	1	13:4	13:4	NUM
ftr-319	1125	2	4	4	NUM
ftr-319	1125	3	.	.	PUNCT
ftr-319	1126	1	summary	summary	VERB
ftr-319	1126	2	the	the	DET
ftr-319	1126	3	analysis	analysis	NOUN
ftr-319	1126	4	above	above	ADV
ftr-319	1126	5	shows	show	VERB
ftr-319	1126	6	that	that	SCONJ
ftr-319	1126	7	states	state	NOUN
ftr-319	1126	8	’	'	PUNCT
ftr-319	1126	9	heightened	heighten	VERB
ftr-319	1126	10	qualitative	qualitative	ADJ
ftr-319	1126	11	economic	economic	ADJ
ftr-319	1126	12	nexus	nexus	NOUN
ftr-319	1126	13	formulations	formulation	NOUN
ftr-319	1126	14	are	be	AUX
ftr-319	1126	15	not	not	PART
ftr-319	1126	16	compelled	compel	VERB
ftr-319	1126	17	by	by	ADP
ftr-319	1126	18	the	the	DET
ftr-319	1126	19	court	court	NOUN
ftr-319	1126	20	’s	’s	PART
ftr-319	1126	21	commerce	commerce	PROPN
ftr-319	1126	22	clause	clause	NOUN
ftr-319	1126	23	jurisprudence	jurisprudence	NOUN
ftr-319	1126	24	,	,	PUNCT
ftr-319	1126	25	that	that	SCONJ
ftr-319	1126	26	the	the	DET
ftr-319	1126	27	actual	actual	ADJ
ftr-319	1126	28	language	language	NOUN
ftr-319	1126	29	of	of	ADP
ftr-319	1126	30	those	those	DET
ftr-319	1126	31	formulations	formulation	NOUN
ftr-319	1126	32	provides	provide	VERB
ftr-319	1126	33	only	only	ADV
ftr-319	1126	34	limited	limited	ADJ
ftr-319	1126	35	practical	practical	ADJ
ftr-319	1126	36	limitations	limitation	NOUN
ftr-319	1126	37	on	on	ADP
ftr-319	1126	38	states	state	NOUN
ftr-319	1126	39	’	'	PUNCT
ftr-319	1126	40	applications	application	NOUN
ftr-319	1126	41	of	of	ADP
ftr-319	1126	42	those	those	DET
ftr-319	1126	43	formulations	formulation	NOUN
ftr-319	1126	44	,	,	PUNCT
ftr-319	1126	45	and	and	CCONJ
ftr-319	1126	46	that	that	SCONJ
ftr-319	1126	47	there	there	PRON
ftr-319	1126	48	is	be	VERB
ftr-319	1126	49	no	no	DET
ftr-319	1126	50	theoretical	theoretical	ADJ
ftr-319	1126	51	basis	basis	NOUN
ftr-319	1126	52	for	for	ADP
ftr-319	1126	53	those	those	DET
ftr-319	1126	54	formulations	formulation	NOUN
ftr-319	1126	55	’	'	PUNCT
ftr-319	1126	56	elevation	elevation	NOUN
ftr-319	1126	57	of	of	ADP
ftr-319	1126	58	physical	physical	ADJ
ftr-319	1126	59	presence	presence	NOUN
ftr-319	1126	60	over	over	ADP
ftr-319	1126	61	economic	economic	ADJ
ftr-319	1126	62	presence	presence	NOUN
ftr-319	1126	63	.	.	PUNCT
ftr-319	1127	1	what	what	PRON
ftr-319	1127	2	,	,	PUNCT
ftr-319	1127	3	then	then	ADV
ftr-319	1127	4	,	,	PUNCT
ftr-319	1127	5	will	will	AUX
ftr-319	1127	6	actually	actually	ADV
ftr-319	1127	7	happen	happen	VERB
ftr-319	1127	8	to	to	ADP
ftr-319	1127	9	those	those	DET
ftr-319	1127	10	standards	standard	NOUN
ftr-319	1127	11	?	?	PUNCT
ftr-319	1128	1	will	will	AUX
ftr-319	1128	2	they	they	PRON
ftr-319	1128	3	necessarily	necessarily	ADV
ftr-319	1128	4	weaken	weaken	VERB
ftr-319	1128	5	over	over	ADP
ftr-319	1128	6	time	time	NOUN
ftr-319	1128	7	?	?	PUNCT
ftr-319	1129	1	of	of	ADV
ftr-319	1129	2	course	course	ADV
ftr-319	1129	3	,	,	PUNCT
ftr-319	1129	4	none	none	NOUN
ftr-319	1129	5	of	of	ADP
ftr-319	1129	6	us	we	PRON
ftr-319	1129	7	can	can	AUX
ftr-319	1129	8	know	know	VERB
ftr-319	1129	9	the	the	DET
ftr-319	1129	10	future	future	NOUN
ftr-319	1129	11	.	.	PUNCT
ftr-319	1130	1	nonetheless	nonetheless	ADV
ftr-319	1130	2	,	,	PUNCT
ftr-319	1130	3	a	a	DET
ftr-319	1130	4	few	few	ADJ
ftr-319	1130	5	factors	factor	NOUN
ftr-319	1130	6	indicate	indicate	VERB
ftr-319	1130	7	that	that	SCONJ
ftr-319	1130	8	states	state	NOUN
ftr-319	1130	9	’	'	PUNCT
ftr-319	1130	10	expansion	expansion	NOUN
ftr-319	1130	11	of	of	ADP
ftr-319	1130	12	their	their	PRON
ftr-319	1130	13	power	power	NOUN
ftr-319	1130	14	is	be	AUX
ftr-319	1130	15	most	most	ADV
ftr-319	1130	16	likely	likely	ADJ
ftr-319	1130	17	.	.	PUNCT
ftr-319	1131	1	first	first	ADV
ftr-319	1131	2	,	,	PUNCT
ftr-319	1131	3	states	state	NOUN
ftr-319	1131	4	have	have	VERB
ftr-319	1131	5	an	an	DET
ftr-319	1131	6	obvious	obvious	ADJ
ftr-319	1131	7	interest	interest	NOUN
ftr-319	1131	8	in	in	ADP
ftr-319	1131	9	expanding	expand	VERB
ftr-319	1131	10	their	their	PRON
ftr-319	1131	11	taxing	tax	VERB
ftr-319	1131	12	power	power	NOUN
ftr-319	1131	13	to	to	ADP
ftr-319	1131	14	the	the	DET
ftr-319	1131	15	greatest	great	ADJ
ftr-319	1131	16	extent	extent	NOUN
ftr-319	1131	17	possible	possible	ADJ
ftr-319	1131	18	.	.	PUNCT
ftr-319	1132	1	broad	broad	ADJ
ftr-319	1132	2	economic	economic	ADJ
ftr-319	1132	3	nexus	nexus	NOUN
ftr-319	1132	4	standards	standard	NOUN
ftr-319	1132	5	would	would	AUX
ftr-319	1132	6	give	give	VERB
ftr-319	1132	7	states	state	NOUN
ftr-319	1132	8	the	the	DET
ftr-319	1132	9	flexibility	flexibility	NOUN
ftr-319	1132	10	to	to	PART
ftr-319	1132	11	deal	deal	VERB
ftr-319	1132	12	with	with	ADP
ftr-319	1132	13	new	new	ADJ
ftr-319	1132	14	situations	situation	NOUN
ftr-319	1132	15	(	(	PUNCT
ftr-319	1132	16	or	or	CCONJ
ftr-319	1132	17	,	,	PUNCT
ftr-319	1132	18	perhaps	perhaps	ADV
ftr-319	1132	19	more	more	ADV
ftr-319	1132	20	directly	directly	ADV
ftr-319	1132	21	to	to	ADP
ftr-319	1132	22	the	the	DET
ftr-319	1132	23	point	point	NOUN
ftr-319	1132	24	,	,	PUNCT
ftr-319	1132	25	abusive	abusive	ADJ
ftr-319	1132	26	tax	tax	NOUN
ftr-319	1132	27	structures	structure	NOUN
ftr-319	1132	28	)	)	PUNCT
ftr-319	1132	29	as	as	SCONJ
ftr-319	1132	30	they	they	PRON
ftr-319	1132	31	arise	arise	VERB
ftr-319	1132	32	even	even	ADV
ftr-319	1132	33	if	if	SCONJ
ftr-319	1132	34	,	,	PUNCT
ftr-319	1132	35	as	as	ADP
ftr-319	1132	36	a	a	DET
ftr-319	1132	37	matter	matter	NOUN
ftr-319	1132	38	of	of	ADP
ftr-319	1132	39	policy	policy	NOUN
ftr-319	1132	40	,	,	PUNCT
ftr-319	1132	41	states	state	NOUN
ftr-319	1132	42	do	do	AUX
ftr-319	1132	43	not	not	PART
ftr-319	1132	44	fully	fully	ADV
ftr-319	1132	45	exercise	exercise	VERB
ftr-319	1132	46	their	their	PRON
ftr-319	1132	47	self	self	NOUN
ftr-319	1132	48	-	-	PUNCT
ftr-319	1132	49	defined	define	VERB
ftr-319	1132	50	power	power	NOUN
ftr-319	1132	51	.	.	PUNCT
ftr-319	1133	1	second	second	ADJ
ftr-319	1133	2	,	,	PUNCT
ftr-319	1133	3	and	and	CCONJ
ftr-319	1133	4	more	more	ADV
ftr-319	1133	5	fundamentally	fundamentally	ADV
ftr-319	1133	6	,	,	PUNCT
ftr-319	1133	7	states	state	NOUN
ftr-319	1133	8	have	have	VERB
ftr-319	1133	9	little	little	ADJ
ftr-319	1133	10	real	real	ADJ
ftr-319	1133	11	reason	reason	NOUN
ftr-319	1133	12	to	to	PART
ftr-319	1133	13	deny	deny	VERB
ftr-319	1133	14	themselves	themselves	PRON
ftr-319	1133	15	that	that	SCONJ
ftr-319	1133	16	power	power	NOUN
ftr-319	1133	17	.	.	PUNCT
ftr-319	1134	1	as	as	SCONJ
ftr-319	1134	2	shown	show	VERB
ftr-319	1134	3	above	above	ADV
ftr-319	1134	4	,	,	PUNCT
ftr-319	1134	5	there	there	PRON
ftr-319	1134	6	is	be	VERB
ftr-319	1134	7	little	little	ADJ
ftr-319	1134	8	jurisprudential	jurisprudential	ADJ
ftr-319	1134	9	or	or	CCONJ
ftr-319	1134	10	theoretical	theoretical	ADJ
ftr-319	1134	11	basis	basis	NOUN
ftr-319	1134	12	for	for	ADP
ftr-319	1134	13	a	a	DET
ftr-319	1134	14	restrictive	restrictive	ADJ
ftr-319	1134	15	economic	economic	ADJ
ftr-319	1134	16	nexus	nexus	NOUN
ftr-319	1134	17	standard	standard	NOUN
ftr-319	1134	18	.	.	PUNCT
ftr-319	1135	1	the	the	DET
ftr-319	1135	2	only	only	ADJ
ftr-319	1135	3	reason	reason	NOUN
ftr-319	1135	4	for	for	ADP
ftr-319	1135	5	state	state	NOUN
ftr-319	1135	6	restraint	restraint	NOUN
ftr-319	1135	7	would	would	AUX
ftr-319	1135	8	be	be	AUX
ftr-319	1135	9	to	to	PART
ftr-319	1135	10	avoid	avoid	VERB
ftr-319	1135	11	unintentionally	unintentionally	ADV
ftr-319	1135	12	inviting	invite	VERB
ftr-319	1135	13	the	the	DET
ftr-319	1135	14	supreme	supreme	PROPN
ftr-319	1135	15	court	court	PROPN
ftr-319	1135	16	to	to	ADP
ftr-319	1135	17	the	the	DET
ftr-319	1135	18	party	party	NOUN
ftr-319	1135	19	.	.	PUNCT
ftr-319	1136	1	however	however	ADV
ftr-319	1136	2	,	,	PUNCT
ftr-319	1136	3	given	give	VERB
ftr-319	1136	4	the	the	DET
ftr-319	1136	5	supreme	supreme	PROPN
ftr-319	1136	6	court	court	PROPN
ftr-319	1136	7	’s	’s	PART
ftr-319	1136	8	general	general	ADJ
ftr-319	1136	9	lack	lack	NOUN
ftr-319	1136	10	of	of	ADP
ftr-319	1136	11	interest	interest	NOUN
ftr-319	1136	12	in	in	ADP
ftr-319	1136	13	reviewing	review	VERB
ftr-319	1136	14	nexus	nexus	NOUN
ftr-319	1136	15	disputes	dispute	NOUN
ftr-319	1136	16	(	(	PUNCT
ftr-319	1136	17	and	and	CCONJ
ftr-319	1136	18	given	give	VERB
ftr-319	1136	19	states	state	NOUN
ftr-319	1136	20	’	'	PUNCT
ftr-319	1136	21	confidence	confidence	NOUN
ftr-319	1136	22	in	in	ADP
ftr-319	1136	23	their	their	PRON
ftr-319	1136	24	power	power	NOUN
ftr-319	1136	25	under	under	ADP
ftr-319	1136	26	the	the	DET
ftr-319	1136	27	dormant	dormant	PROPN
ftr-319	1136	28	commerce	commerce	PROPN
ftr-319	1136	29	clause	clause	NOUN
ftr-319	1136	30	)	)	PUNCT
ftr-319	1136	31	,	,	PUNCT
ftr-319	1136	32	assuming	assume	VERB
ftr-319	1136	33	restraint	restraint	NOUN
ftr-319	1136	34	on	on	ADP
ftr-319	1136	35	this	this	DET
ftr-319	1136	36	basis	basis	NOUN
ftr-319	1136	37	is	be	AUX
ftr-319	1136	38	suspect	suspect	ADJ
ftr-319	1136	39	.	.	PUNCT
ftr-319	1137	1	to	to	ADP
ftr-319	1137	2	the	the	DET
ftr-319	1137	3	contrary	contrary	NOUN
ftr-319	1137	4	,	,	PUNCT
ftr-319	1137	5	states	state	NOUN
ftr-319	1137	6	may	may	AUX
ftr-319	1137	7	wish	wish	VERB
ftr-319	1137	8	to	to	PART
ftr-319	1137	9	push	push	VERB
ftr-319	1137	10	the	the	DET
ftr-319	1137	11	boundaries	boundary	NOUN
ftr-319	1137	12	precisely	precisely	ADV
ftr-319	1137	13	to	to	PART
ftr-319	1137	14	get	get	VERB
ftr-319	1137	15	the	the	DET
ftr-319	1137	16	supreme	supreme	PROPN
ftr-319	1137	17	court	court	PROPN
ftr-319	1137	18	to	to	PART
ftr-319	1137	19	look	look	VERB
ftr-319	1137	20	at	at	ADP
ftr-319	1137	21	the	the	DET
ftr-319	1137	22	issue	issue	NOUN
ftr-319	1137	23	—	—	PUNCT
ftr-319	1137	24	and	and	CCONJ
ftr-319	1137	25	to	to	PART
ftr-319	1137	26	support	support	VERB
ftr-319	1137	27	economic	economic	ADJ
ftr-319	1137	28	nexus	nexus	NOUN
ftr-319	1137	29	directly	directly	ADV
ftr-319	1137	30	.	.	PUNCT
ftr-319	1138	1	the	the	DET
ftr-319	1138	2	one	one	NUM
ftr-319	1138	3	potential	potential	ADJ
ftr-319	1138	4	obstacle	obstacle	NOUN
ftr-319	1138	5	to	to	ADP
ftr-319	1138	6	an	an	DET
ftr-319	1138	7	expanded	expand	VERB
ftr-319	1138	8	economic	economic	ADJ
ftr-319	1138	9	nexus	nexus	NOUN
ftr-319	1138	10	standard	standard	NOUN
ftr-319	1138	11	,	,	PUNCT
ftr-319	1138	12	then	then	ADV
ftr-319	1138	13	,	,	PUNCT
ftr-319	1138	14	would	would	AUX
ftr-319	1138	15	appear	appear	VERB
ftr-319	1138	16	to	to	PART
ftr-319	1138	17	be	be	AUX
ftr-319	1138	18	state	state	NOUN
ftr-319	1138	19	courts	court	NOUN
ftr-319	1138	20	.	.	PUNCT
ftr-319	1139	1	will	will	AUX
ftr-319	1139	2	state	state	NOUN
ftr-319	1139	3	courts	court	NOUN
ftr-319	1139	4	reject	reject	VERB
ftr-319	1139	5	attempts	attempt	NOUN
ftr-319	1139	6	by	by	ADP
ftr-319	1139	7	state	state	NOUN
ftr-319	1139	8	legislatures	legislature	NOUN
ftr-319	1139	9	and	and	CCONJ
ftr-319	1139	10	revenue	revenue	NOUN
ftr-319	1139	11	authorities	authority	NOUN
ftr-319	1139	12	to	to	PART
ftr-319	1139	13	expand	expand	VERB
ftr-319	1139	14	economic	economic	ADJ
ftr-319	1139	15	nexus	nexus	NOUN
ftr-319	1139	16	?	?	PUNCT
ftr-319	1140	1	even	even	ADV
ftr-319	1140	2	if	if	SCONJ
ftr-319	1140	3	they	they	PRON
ftr-319	1140	4	felt	feel	VERB
ftr-319	1140	5	so	so	ADV
ftr-319	1140	6	inclined	inclined	ADJ
ftr-319	1140	7	,	,	PUNCT
ftr-319	1140	8	the	the	DET
ftr-319	1140	9	analysis	analysis	NOUN
ftr-319	1140	10	offered	offer	VERB
ftr-319	1140	11	above	above	ADV
ftr-319	1140	12	suggests	suggest	VERB
ftr-319	1140	13	that	that	SCONJ
ftr-319	1140	14	state	state	NOUN
ftr-319	1140	15	courts	court	NOUN
ftr-319	1140	16	will	will	AUX
ftr-319	1140	17	have	have	VERB
ftr-319	1140	18	limited	limit	VERB
ftr-319	1140	19	bases	basis	NOUN
ftr-319	1140	20	on	on	ADP
ftr-319	1140	21	which	which	PRON
ftr-319	1140	22	to	to	PART
ftr-319	1140	23	require	require	VERB
ftr-319	1140	24	heightened	heightened	ADJ
ftr-319	1140	25	economic	economic	ADJ
ftr-319	1140	26	nexus	nexus	NOUN
ftr-319	1140	27	standards	standard	NOUN
ftr-319	1140	28	.	.	PUNCT
ftr-319	1141	1	unless	unless	SCONJ
ftr-319	1141	2	a	a	DET
ftr-319	1141	3	physical	physical	ADJ
ftr-319	1141	4	presence	presence	NOUN
ftr-319	1141	5	rule	rule	NOUN
ftr-319	1141	6	is	be	AUX
ftr-319	1141	7	required	require	VERB
ftr-319	1141	8	,	,	PUNCT
ftr-319	1141	9	there	there	PRON
ftr-319	1141	10	is	be	VERB
ftr-319	1141	11	little	little	ADJ
ftr-319	1141	12	jurisprudential	jurisprudential	ADJ
ftr-319	1141	13	basis	basis	NOUN
ftr-319	1141	14	for	for	ADP
ftr-319	1141	15	limiting	limit	VERB
ftr-319	1141	16	economic	economic	ADJ
ftr-319	1141	17	nexus	nexus	NOUN
ftr-319	1141	18	in	in	ADP
ftr-319	1141	19	that	that	DET
ftr-319	1141	20	way	way	NOUN
ftr-319	1141	21	.	.	PUNCT
ftr-319	1142	1	it	it	PRON
ftr-319	1142	2	is	be	AUX
ftr-319	1142	3	thus	thus	ADV
ftr-319	1142	4	difficult	difficult	ADJ
ftr-319	1142	5	to	to	PART
ftr-319	1142	6	imagine	imagine	VERB
ftr-319	1142	7	that	that	SCONJ
ftr-319	1142	8	states	state	NOUN
ftr-319	1142	9	’	'	PUNCT
ftr-319	1142	10	qualitative	qualitative	ADJ
ftr-319	1142	11	economic	economic	ADJ
ftr-319	1142	12	nexus	nexus	NOUN
ftr-319	1142	13	formulations	formulation	NOUN
ftr-319	1142	14	will	will	AUX
ftr-319	1142	15	not	not	PART
ftr-319	1142	16	deteriorate	deteriorate	VERB
ftr-319	1142	17	over	over	ADP
ftr-319	1142	18	time	time	NOUN
ftr-319	1142	19	.	.	PUNCT
ftr-319	1143	1	b.	b.	VERB
ftr-319	1143	2	the	the	DET
ftr-319	1143	3	future	future	NOUN
ftr-319	1143	4	of	of	ADP
ftr-319	1143	5	quantitative	quantitative	ADJ
ftr-319	1143	6	factor	factor	NOUN
ftr-319	1143	7	nexus	nexus	NOUN
ftr-319	1143	8	in	in	ADP
ftr-319	1143	9	lieu	lieu	NOUN
ftr-319	1143	10	of	of	ADP
ftr-319	1143	11	the	the	DET
ftr-319	1143	12	qualitative	qualitative	ADJ
ftr-319	1143	13	standards	standard	NOUN
ftr-319	1143	14	discussed	discuss	VERB
ftr-319	1143	15	above	above	ADV
ftr-319	1143	16	,	,	PUNCT
ftr-319	1143	17	a	a	DET
ftr-319	1143	18	number	number	NOUN
ftr-319	1143	19	of	of	ADP
ftr-319	1143	20	state	state	NOUN
ftr-319	1143	21	legislatures	legislature	NOUN
ftr-319	1143	22	and	and	CCONJ
ftr-319	1143	23	revenue	revenue	NOUN
ftr-319	1143	24	departments	department	NOUN
ftr-319	1143	25	have	have	AUX
ftr-319	1143	26	adopted	adopt	VERB
ftr-319	1143	27	quantitative	quantitative	ADJ
ftr-319	1143	28	factor	factor	NOUN
ftr-319	1143	29	nexus	nexus	NOUN
ftr-319	1143	30	rules	rule	NOUN
ftr-319	1143	31	consistent	consistent	ADJ
ftr-319	1143	32	with	with	ADP
ftr-319	1143	33	the	the	DET
ftr-319	1143	34	mtc	mtc	NOUN
ftr-319	1143	35	model	model	NOUN
ftr-319	1143	36	formulation.221	formulation.221	ADP
ftr-319	1143	37	those	those	DET
ftr-319	1143	38	rules	rule	NOUN
ftr-319	1143	39	221	221	NUM
ftr-319	1143	40	.	.	PUNCT
ftr-319	1144	1	see	see	VERB
ftr-319	1144	2	supra	supra	PROPN
ftr-319	1144	3	part	part	PROPN
ftr-319	1144	4	ii.c.2	ii.c.2	PROPN
ftr-319	1144	5	.	.	PUNCT
ftr-319	1145	1	2012	2012	NUM
ftr-319	1145	2	]	]	X
ftr-319	1145	3	economic	economic	ADJ
ftr-319	1145	4	nexus	nexus	NOUN
ftr-319	1145	5	199	199	NUM
ftr-319	1145	6	provide	provide	VERB
ftr-319	1145	7	much	much	ADV
ftr-319	1145	8	needed	need	VERB
ftr-319	1145	9	certainty	certainty	NOUN
ftr-319	1145	10	for	for	ADP
ftr-319	1145	11	taxpayers	taxpayer	NOUN
ftr-319	1145	12	doing	do	VERB
ftr-319	1145	13	nexus	nexus	PROPN
ftr-319	1145	14	analyses,222	analyses,222	PROPN
ftr-319	1146	1	and	and	CCONJ
ftr-319	1146	2	they	they	PRON
ftr-319	1146	3	provide	provide	VERB
ftr-319	1146	4	significant	significant	ADJ
ftr-319	1146	5	administrative	administrative	ADJ
ftr-319	1146	6	benefits.223	benefits.223	NOUN
ftr-319	1146	7	unfortunately	unfortunately	ADV
ftr-319	1146	8	,	,	PUNCT
ftr-319	1146	9	however	however	ADV
ftr-319	1146	10	,	,	PUNCT
ftr-319	1146	11	state	state	NOUN
ftr-319	1146	12	factor	factor	NOUN
ftr-319	1146	13	nexus	nexus	NOUN
ftr-319	1146	14	formulations	formulation	NOUN
ftr-319	1146	15	are	be	AUX
ftr-319	1146	16	inherently	inherently	ADV
ftr-319	1146	17	arbitrary	arbitrary	ADJ
ftr-319	1146	18	and	and	CCONJ
ftr-319	1146	19	hence	hence	ADV
ftr-319	1146	20	exceptionally	exceptionally	ADV
ftr-319	1146	21	malleable	malleable	ADJ
ftr-319	1146	22	.	.	PUNCT
ftr-319	1147	1	three	three	NUM
ftr-319	1147	2	forms	form	NOUN
ftr-319	1147	3	of	of	ADP
ftr-319	1147	4	flexibility224	flexibility224	PROPN
ftr-319	1147	5	prevent	prevent	VERB
ftr-319	1147	6	those	those	DET
ftr-319	1147	7	standards	standard	NOUN
ftr-319	1147	8	from	from	ADP
ftr-319	1147	9	being	be	AUX
ftr-319	1147	10	suitable	suitable	ADJ
ftr-319	1147	11	forms	form	NOUN
ftr-319	1147	12	for	for	ADP
ftr-319	1147	13	economic	economic	ADJ
ftr-319	1147	14	nexus	nexus	NOUN
ftr-319	1147	15	going	go	VERB
ftr-319	1147	16	forward	forward	ADV
ftr-319	1147	17	:	:	PUNCT
ftr-319	1147	18	(	(	PUNCT
ftr-319	1147	19	1	1	X
ftr-319	1147	20	)	)	PUNCT
ftr-319	1147	21	magnitude	magnitude	NOUN
ftr-319	1147	22	flexibility	flexibility	NOUN
ftr-319	1147	23	;	;	PUNCT
ftr-319	1147	24	(	(	PUNCT
ftr-319	1147	25	2	2	X
ftr-319	1147	26	)	)	PUNCT
ftr-319	1147	27	definitional	definitional	ADJ
ftr-319	1147	28	flexibility	flexibility	NOUN
ftr-319	1147	29	;	;	PUNCT
ftr-319	1147	30	and	and	CCONJ
ftr-319	1147	31	(	(	PUNCT
ftr-319	1147	32	3	3	X
ftr-319	1147	33	)	)	PUNCT
ftr-319	1147	34	application	application	NOUN
ftr-319	1147	35	flexibility	flexibility	NOUN
ftr-319	1147	36	.	.	PUNCT
ftr-319	1148	1	1	1	X
ftr-319	1148	2	.	.	NOUN
ftr-319	1148	3	magnitude	magnitude	NOUN
ftr-319	1148	4	flexibility	flexibility	NOUN
ftr-319	1148	5	factor	factor	NOUN
ftr-319	1148	6	nexus	nexus	NOUN
ftr-319	1148	7	operates	operate	VERB
ftr-319	1148	8	by	by	ADP
ftr-319	1148	9	exempting	exempt	VERB
ftr-319	1148	10	from	from	ADP
ftr-319	1148	11	tax	tax	NOUN
ftr-319	1148	12	those	those	DET
ftr-319	1148	13	businesses	business	NOUN
ftr-319	1148	14	that	that	PRON
ftr-319	1148	15	do	do	AUX
ftr-319	1148	16	not	not	PART
ftr-319	1148	17	exceed	exceed	VERB
ftr-319	1148	18	prescribed	prescribe	VERB
ftr-319	1148	19	minimal	minimal	ADJ
ftr-319	1148	20	levels	level	NOUN
ftr-319	1148	21	of	of	ADP
ftr-319	1148	22	property	property	NOUN
ftr-319	1148	23	,	,	PUNCT
ftr-319	1148	24	payroll	payroll	NOUN
ftr-319	1148	25	,	,	PUNCT
ftr-319	1148	26	or	or	CCONJ
ftr-319	1148	27	sales	sale	NOUN
ftr-319	1148	28	in	in	ADP
ftr-319	1148	29	a	a	DET
ftr-319	1148	30	state	state	NOUN
ftr-319	1148	31	.	.	PUNCT
ftr-319	1149	1	the	the	DET
ftr-319	1149	2	determination	determination	NOUN
ftr-319	1149	3	of	of	ADP
ftr-319	1149	4	the	the	DET
ftr-319	1149	5	magnitude	magnitude	NOUN
ftr-319	1149	6	of	of	ADP
ftr-319	1149	7	those	those	DET
ftr-319	1149	8	levels	level	NOUN
ftr-319	1149	9	is	be	AUX
ftr-319	1149	10	thus	thus	ADV
ftr-319	1149	11	of	of	ADP
ftr-319	1149	12	the	the	DET
ftr-319	1149	13	utmost	utmost	ADJ
ftr-319	1149	14	importance	importance	NOUN
ftr-319	1149	15	to	to	ADP
ftr-319	1149	16	both	both	DET
ftr-319	1149	17	businesses	business	NOUN
ftr-319	1149	18	and	and	CCONJ
ftr-319	1149	19	state	state	NOUN
ftr-319	1149	20	revenue	revenue	NOUN
ftr-319	1149	21	authorities	authority	NOUN
ftr-319	1149	22	.	.	PUNCT
ftr-319	1150	1	unfortunately	unfortunately	ADV
ftr-319	1150	2	,	,	PUNCT
ftr-319	1150	3	however	however	ADV
ftr-319	1150	4	,	,	PUNCT
ftr-319	1150	5	the	the	DET
ftr-319	1150	6	levels	level	NOUN
ftr-319	1150	7	at	at	ADP
ftr-319	1150	8	which	which	PRON
ftr-319	1150	9	those	those	DET
ftr-319	1150	10	thresholds	threshold	NOUN
ftr-319	1150	11	are	be	AUX
ftr-319	1150	12	set	set	VERB
ftr-319	1150	13	is	be	AUX
ftr-319	1150	14	ultimately	ultimately	ADV
ftr-319	1150	15	arbitrary	arbitrary	ADJ
ftr-319	1150	16	.	.	PUNCT
ftr-319	1151	1	nexus	nexus	NOUN
ftr-319	1151	2	under	under	ADP
ftr-319	1151	3	the	the	DET
ftr-319	1151	4	commerce	commerce	NOUN
ftr-319	1151	5	clause	clause	NOUN
ftr-319	1151	6	has	have	AUX
ftr-319	1151	7	never	never	ADV
ftr-319	1151	8	been	be	AUX
ftr-319	1151	9	recognized	recognize	VERB
ftr-319	1151	10	as	as	ADP
ftr-319	1151	11	a	a	DET
ftr-319	1151	12	purely	purely	ADV
ftr-319	1151	13	quantitative	quantitative	ADJ
ftr-319	1151	14	inquiry	inquiry	NOUN
ftr-319	1151	15	.	.	PUNCT
ftr-319	1152	1	thus	thus	ADV
ftr-319	1152	2	,	,	PUNCT
ftr-319	1152	3	a	a	DET
ftr-319	1152	4	state	state	NOUN
ftr-319	1152	5	need	need	AUX
ftr-319	1152	6	only	only	ADV
ftr-319	1152	7	set	set	VERB
ftr-319	1152	8	its	its	PRON
ftr-319	1152	9	threshold	threshold	NOUN
ftr-319	1152	10	amounts	amount	VERB
ftr-319	1152	11	high	high	ADJ
ftr-319	1152	12	enough	enough	ADV
ftr-319	1152	13	to	to	PART
ftr-319	1152	14	effectively	effectively	ADV
ftr-319	1152	15	eliminate	eliminate	VERB
ftr-319	1152	16	any	any	DET
ftr-319	1152	17	unreasonable	unreasonable	ADJ
ftr-319	1152	18	risk	risk	NOUN
ftr-319	1152	19	that	that	SCONJ
ftr-319	1152	20	taxpayers	taxpayer	NOUN
ftr-319	1152	21	will	will	AUX
ftr-319	1152	22	exceed	exceed	VERB
ftr-319	1152	23	them	they	PRON
ftr-319	1152	24	without	without	ADP
ftr-319	1152	25	having	having	AUX
ftr-319	1152	26	expended	expend	VERB
ftr-319	1152	27	constitutionally	constitutionally	ADV
ftr-319	1152	28	significant	significant	ADJ
ftr-319	1152	29	efforts	effort	NOUN
ftr-319	1152	30	to	to	PART
ftr-319	1152	31	exploit	exploit	VERB
ftr-319	1152	32	its	its	PRON
ftr-319	1152	33	market.225	market.225	NOUN
ftr-319	1152	34	there	there	PRON
ftr-319	1152	35	is	be	VERB
ftr-319	1152	36	nothing	nothing	PRON
ftr-319	1152	37	that	that	PRON
ftr-319	1152	38	requires	require	VERB
ftr-319	1152	39	states	state	NOUN
ftr-319	1152	40	to	to	PART
ftr-319	1152	41	act	act	VERB
ftr-319	1152	42	uniformly	uniformly	ADV
ftr-319	1152	43	.	.	PUNCT
ftr-319	1153	1	indeed	indeed	ADV
ftr-319	1153	2	,	,	PUNCT
ftr-319	1153	3	significant	significant	ADJ
ftr-319	1153	4	variation	variation	NOUN
ftr-319	1153	5	already	already	ADV
ftr-319	1153	6	exists	exist	VERB
ftr-319	1153	7	among	among	ADP
ftr-319	1153	8	the	the	DET
ftr-319	1153	9	states	state	NOUN
ftr-319	1153	10	that	that	PRON
ftr-319	1153	11	have	have	AUX
ftr-319	1153	12	adopted	adopt	VERB
ftr-319	1153	13	factor	factor	NOUN
ftr-319	1153	14	nexus	nexus	NOUN
ftr-319	1153	15	standards	standard	NOUN
ftr-319	1153	16	.	.	PUNCT
ftr-319	1154	1	as	as	SCONJ
ftr-319	1154	2	noted	note	VERB
ftr-319	1154	3	above	above	ADV
ftr-319	1154	4	,	,	PUNCT
ftr-319	1154	5	the	the	DET
ftr-319	1154	6	mtc	mtc	NOUN
ftr-319	1154	7	model	model	NOUN
ftr-319	1154	8	sets	set	VERB
ftr-319	1154	9	the	the	DET
ftr-319	1154	10	sales	sale	NOUN
ftr-319	1154	11	factor	factor	NOUN
ftr-319	1154	12	threshold	threshold	NOUN
ftr-319	1154	13	at	at	ADP
ftr-319	1154	14	$	$	SYM
ftr-319	1154	15	500,000.226	500,000.226	NUM
ftr-319	1154	16	many	many	ADJ
ftr-319	1154	17	states	state	NOUN
ftr-319	1154	18	have	have	AUX
ftr-319	1154	19	also	also	ADV
ftr-319	1154	20	adopted	adopt	VERB
ftr-319	1154	21	that	that	DET
ftr-319	1154	22	threshold	threshold	NOUN
ftr-319	1154	23	,	,	PUNCT
ftr-319	1154	24	but	but	CCONJ
ftr-319	1154	25	not	not	PART
ftr-319	1154	26	all	all	DET
ftr-319	1154	27	states	state	NOUN
ftr-319	1154	28	have	have	AUX
ftr-319	1154	29	been	be	AUX
ftr-319	1154	30	uniform	uniform	ADJ
ftr-319	1154	31	.	.	PUNCT
ftr-319	1155	1	michigan	michigan	PROPN
ftr-319	1155	2	has	have	AUX
ftr-319	1155	3	adopted	adopt	VERB
ftr-319	1155	4	a	a	DET
ftr-319	1155	5	sales	sale	NOUN
ftr-319	1155	6	threshold	threshold	NOUN
ftr-319	1155	7	that	that	PRON
ftr-319	1155	8	is	be	AUX
ftr-319	1155	9	$	$	SYM
ftr-319	1155	10	350,000	350,000	NUM
ftr-319	1155	11	222	222	NUM
ftr-319	1155	12	.	.	PUNCT
ftr-319	1156	1	but	but	CCONJ
ftr-319	1156	2	see	see	VERB
ftr-319	1156	3	supra	supra	PROPN
ftr-319	1156	4	notes	note	VERB
ftr-319	1156	5	165	165	NUM
ftr-319	1156	6	and	and	CCONJ
ftr-319	1156	7	170	170	NUM
ftr-319	1156	8	and	and	CCONJ
ftr-319	1156	9	accompanying	accompany	VERB
ftr-319	1156	10	text	text	NOUN
ftr-319	1156	11	(	(	PUNCT
ftr-319	1156	12	discussing	discuss	VERB
ftr-319	1156	13	two	two	NUM
ftr-319	1156	14	states	state	NOUN
ftr-319	1156	15	’	'	PUNCT
ftr-319	1156	16	provisions	provision	NOUN
ftr-319	1156	17	allowing	allow	VERB
ftr-319	1156	18	them	they	PRON
ftr-319	1156	19	to	to	PART
ftr-319	1156	20	opt	opt	VERB
ftr-319	1156	21	out	out	ADP
ftr-319	1156	22	of	of	ADP
ftr-319	1156	23	their	their	PRON
ftr-319	1156	24	factor	factor	NOUN
ftr-319	1156	25	nexus	nexus	NOUN
ftr-319	1156	26	provisions	provision	NOUN
ftr-319	1156	27	)	)	PUNCT
ftr-319	1156	28	.	.	PUNCT
ftr-319	1157	1	223	223	NUM
ftr-319	1157	2	.	.	PUNCT
ftr-319	1158	1	the	the	DET
ftr-319	1158	2	standard	standard	NOUN
ftr-319	1158	3	also	also	ADV
ftr-319	1158	4	loosens	loosen	VERB
ftr-319	1158	5	the	the	DET
ftr-319	1158	6	physical	physical	ADJ
ftr-319	1158	7	presence	presence	NOUN
ftr-319	1158	8	standard	standard	NOUN
ftr-319	1158	9	by	by	ADP
ftr-319	1158	10	allowing	allow	VERB
ftr-319	1158	11	certain	certain	ADJ
ftr-319	1158	12	levels	level	NOUN
ftr-319	1158	13	of	of	ADP
ftr-319	1158	14	property	property	NOUN
ftr-319	1158	15	and	and	CCONJ
ftr-319	1158	16	payroll	payroll	NOUN
ftr-319	1158	17	in	in	ADP
ftr-319	1158	18	the	the	DET
ftr-319	1158	19	state	state	NOUN
ftr-319	1158	20	without	without	ADP
ftr-319	1158	21	requiring	require	VERB
ftr-319	1158	22	the	the	DET
ftr-319	1158	23	taxpayer	taxpayer	NOUN
ftr-319	1158	24	to	to	PART
ftr-319	1158	25	pay	pay	VERB
ftr-319	1158	26	tax	tax	NOUN
ftr-319	1158	27	in	in	ADP
ftr-319	1158	28	that	that	DET
ftr-319	1158	29	state	state	NOUN
ftr-319	1158	30	.	.	PUNCT
ftr-319	1159	1	224	224	NUM
ftr-319	1159	2	.	.	PUNCT
ftr-319	1160	1	although	although	SCONJ
ftr-319	1160	2	flexibility	flexibility	NOUN
ftr-319	1160	3	is	be	AUX
ftr-319	1160	4	sometimes	sometimes	ADV
ftr-319	1160	5	viewed	view	VERB
ftr-319	1160	6	as	as	ADP
ftr-319	1160	7	a	a	DET
ftr-319	1160	8	valuable	valuable	ADJ
ftr-319	1160	9	trait	trait	NOUN
ftr-319	1160	10	,	,	PUNCT
ftr-319	1160	11	it	it	PRON
ftr-319	1160	12	is	be	AUX
ftr-319	1160	13	not	not	PART
ftr-319	1160	14	favorable	favorable	ADJ
ftr-319	1160	15	in	in	ADP
ftr-319	1160	16	this	this	DET
ftr-319	1160	17	context	context	NOUN
ftr-319	1160	18	.	.	PUNCT
ftr-319	1161	1	flexibility	flexibility	NOUN
ftr-319	1161	2	undermines	undermine	VERB
ftr-319	1161	3	the	the	DET
ftr-319	1161	4	value	value	NOUN
ftr-319	1161	5	of	of	ADP
ftr-319	1161	6	a	a	DET
ftr-319	1161	7	factor	factor	NOUN
ftr-319	1161	8	nexus	nexus	NOUN
ftr-319	1161	9	standard	standard	NOUN
ftr-319	1161	10	as	as	ADP
ftr-319	1161	11	providing	provide	VERB
ftr-319	1161	12	certain	certain	ADJ
ftr-319	1161	13	,	,	PUNCT
ftr-319	1161	14	uniform	uniform	ADJ
ftr-319	1161	15	,	,	PUNCT
ftr-319	1161	16	bright	bright	ADJ
ftr-319	1161	17	-	-	PUNCT
ftr-319	1161	18	line	line	NOUN
ftr-319	1161	19	guidance	guidance	NOUN
ftr-319	1161	20	.	.	PUNCT
ftr-319	1162	1	225	225	NUM
ftr-319	1162	2	.	.	PUNCT
ftr-319	1163	1	in	in	ADP
ftr-319	1163	2	proposing	propose	VERB
ftr-319	1163	3	a	a	DET
ftr-319	1163	4	factor	factor	NOUN
ftr-319	1163	5	nexus	nexus	NOUN
ftr-319	1163	6	standard	standard	NOUN
ftr-319	1163	7	,	,	PUNCT
ftr-319	1163	8	professor	professor	NOUN
ftr-319	1163	9	mclure	mclure	NOUN
ftr-319	1163	10	was	be	AUX
ftr-319	1163	11	very	very	ADV
ftr-319	1163	12	deliberate	deliberate	ADJ
ftr-319	1163	13	in	in	ADP
ftr-319	1163	14	noting	note	VERB
ftr-319	1163	15	that	that	SCONJ
ftr-319	1163	16	his	his	PRON
ftr-319	1163	17	standard	standard	NOUN
ftr-319	1163	18	would	would	AUX
ftr-319	1163	19	require	require	VERB
ftr-319	1163	20	“	"	PUNCT
ftr-319	1163	21	significant	significant	ADJ
ftr-319	1163	22	amounts	amount	NOUN
ftr-319	1163	23	”	"	PUNCT
ftr-319	1163	24	of	of	ADP
ftr-319	1163	25	activity	activity	NOUN
ftr-319	1163	26	in	in	ADP
ftr-319	1163	27	the	the	DET
ftr-319	1163	28	taxing	tax	VERB
ftr-319	1163	29	state	state	NOUN
ftr-319	1163	30	.	.	PUNCT
ftr-319	1164	1	mclure	mclure	NOUN
ftr-319	1164	2	,	,	PUNCT
ftr-319	1164	3	implementing	implement	VERB
ftr-319	1164	4	,	,	PUNCT
ftr-319	1164	5	supra	supra	PROPN
ftr-319	1164	6	note	note	NOUN
ftr-319	1164	7	10	10	NUM
ftr-319	1164	8	,	,	PUNCT
ftr-319	1164	9	at	at	ADP
ftr-319	1164	10	1295–96	1295–96	NUM
ftr-319	1164	11	(	(	PUNCT
ftr-319	1164	12	“	"	PUNCT
ftr-319	1164	13	the	the	DET
ftr-319	1164	14	repetition	repetition	NOUN
ftr-319	1164	15	of	of	ADP
ftr-319	1164	16	the	the	DET
ftr-319	1164	17	words	word	NOUN
ftr-319	1164	18	‘	'	PUNCT
ftr-319	1164	19	significant	significant	ADJ
ftr-319	1164	20	amounts	amount	NOUN
ftr-319	1164	21	’	'	PUNCT
ftr-319	1164	22	in	in	ADP
ftr-319	1164	23	the	the	DET
ftr-319	1164	24	previous	previous	ADJ
ftr-319	1164	25	paragraph	paragraph	NOUN
ftr-319	1164	26	is	be	AUX
ftr-319	1164	27	intended	intend	VERB
ftr-319	1164	28	to	to	PART
ftr-319	1164	29	prevent	prevent	VERB
ftr-319	1164	30	a	a	DET
ftr-319	1164	31	finding	finding	NOUN
ftr-319	1164	32	of	of	ADP
ftr-319	1164	33	nexus	nexus	NOUN
ftr-319	1164	34	where	where	SCONJ
ftr-319	1164	35	the	the	DET
ftr-319	1164	36	economic	economic	ADJ
ftr-319	1164	37	activities	activity	NOUN
ftr-319	1164	38	of	of	ADP
ftr-319	1164	39	the	the	DET
ftr-319	1164	40	corporation	corporation	NOUN
ftr-319	1164	41	that	that	PRON
ftr-319	1164	42	could	could	AUX
ftr-319	1164	43	create	create	VERB
ftr-319	1164	44	nexus	nexus	NOUN
ftr-319	1164	45	are	be	AUX
ftr-319	1164	46	de	de	X
ftr-319	1164	47	minimis	minimis	NOUN
ftr-319	1164	48	.	.	PUNCT
ftr-319	1164	49	”	"	PUNCT
ftr-319	1164	50	)	)	PUNCT
ftr-319	1164	51	.	.	PUNCT
ftr-319	1165	1	there	there	PRON
ftr-319	1165	2	is	be	VERB
ftr-319	1165	3	not	not	PART
ftr-319	1165	4	universal	universal	ADJ
ftr-319	1165	5	agreement	agreement	NOUN
ftr-319	1165	6	that	that	PRON
ftr-319	1165	7	all	all	DET
ftr-319	1165	8	states	state	NOUN
ftr-319	1165	9	’	'	PUNCT
ftr-319	1165	10	factor	factor	NOUN
ftr-319	1165	11	nexus	nexus	NOUN
ftr-319	1165	12	thresholds	threshold	NOUN
ftr-319	1165	13	are	be	AUX
ftr-319	1165	14	currently	currently	ADV
ftr-319	1165	15	set	set	VERB
ftr-319	1165	16	high	high	ADV
ftr-319	1165	17	enough	enough	ADV
ftr-319	1165	18	.	.	PUNCT
ftr-319	1166	1	see	see	VERB
ftr-319	1166	2	steven	steven	PROPN
ftr-319	1166	3	roll	roll	PROPN
ftr-319	1166	4	,	,	PUNCT
ftr-319	1166	5	states	state	NOUN
ftr-319	1166	6	take	take	VERB
ftr-319	1166	7	contrasting	contrast	VERB
ftr-319	1166	8	approaches	approach	NOUN
ftr-319	1166	9	to	to	ADP
ftr-319	1166	10	implementing	implement	VERB
ftr-319	1166	11	economic	economic	ADJ
ftr-319	1166	12	nexus	nexus	NOUN
ftr-319	1166	13	standards	standard	NOUN
ftr-319	1166	14	,	,	PUNCT
ftr-319	1166	15	state	state	NOUN
ftr-319	1166	16	tax	tax	NOUN
ftr-319	1166	17	blog	blog	NOUN
ftr-319	1166	18	http://www.bna.com/blogs_post.aspx?id=2147484887&blogid=97	http://www.bna.com/blogs_post.aspx?id=2147484887&blogid=97	PROPN
ftr-319	1166	19	(	(	PUNCT
ftr-319	1166	20	last	last	ADJ
ftr-319	1166	21	visited	visit	VERB
ftr-319	1166	22	may	may	PROPN
ftr-319	1166	23	18	18	NUM
ftr-319	1166	24	,	,	PUNCT
ftr-319	1166	25	2012	2012	NUM
ftr-319	1166	26	)	)	PUNCT
ftr-319	1166	27	(	(	PUNCT
ftr-319	1166	28	noting	note	VERB
ftr-319	1166	29	that	that	SCONJ
ftr-319	1166	30	fred	fred	PROPN
ftr-319	1166	31	nicely	nicely	ADV
ftr-319	1166	32	,	,	PUNCT
ftr-319	1166	33	tax	tax	NOUN
ftr-319	1166	34	counsel	counsel	NOUN
ftr-319	1166	35	for	for	ADP
ftr-319	1166	36	the	the	DET
ftr-319	1166	37	committee	committee	NOUN
ftr-319	1166	38	on	on	ADP
ftr-319	1166	39	state	state	NOUN
ftr-319	1166	40	taxation	taxation	NOUN
ftr-319	1166	41	had	have	AUX
ftr-319	1166	42	expressed	express	VERB
ftr-319	1166	43	that	that	SCONJ
ftr-319	1166	44	washington	washington	PROPN
ftr-319	1166	45	’s	’s	PART
ftr-319	1166	46	$	$	SYM
ftr-319	1166	47	250,000	250,000	NUM
ftr-319	1166	48	threshold	threshold	NOUN
ftr-319	1166	49	was	be	AUX
ftr-319	1166	50	impermissibly	impermissibly	ADV
ftr-319	1166	51	low	low	ADJ
ftr-319	1166	52	)	)	PUNCT
ftr-319	1166	53	.	.	PUNCT
ftr-319	1167	1	226	226	NUM
ftr-319	1167	2	.	.	PUNCT
ftr-319	1167	3	see	see	VERB
ftr-319	1167	4	mtc	mtc	NOUN
ftr-319	1167	5	,	,	PUNCT
ftr-319	1167	6	factor	factor	NOUN
ftr-319	1167	7	,	,	PUNCT
ftr-319	1167	8	supra	supra	PROPN
ftr-319	1167	9	note	note	NOUN
ftr-319	1167	10	150	150	NUM
ftr-319	1167	11	.	.	NUM
ftr-319	1168	1	200	200	NUM
ftr-319	1168	2	florida	florida	PROPN
ftr-319	1168	3	tax	tax	NOUN
ftr-319	1168	4	review	review	NOUN
ftr-319	1168	5	[	[	X
ftr-319	1168	6	vol	vol	NOUN
ftr-319	1168	7	.	.	PUNCT
ftr-319	1169	1	13:4	13:4	NUM
ftr-319	1169	2	—	—	PUNCT
ftr-319	1169	3	only	only	ADV
ftr-319	1169	4	70	70	NUM
ftr-319	1169	5	percent	percent	NOUN
ftr-319	1169	6	of	of	ADP
ftr-319	1169	7	the	the	DET
ftr-319	1169	8	mtc	mtc	NOUN
ftr-319	1169	9	model.227	model.227	PROPN
ftr-319	1169	10	the	the	DET
ftr-319	1169	11	sales	sale	NOUN
ftr-319	1169	12	threshold	threshold	NOUN
ftr-319	1169	13	in	in	ADP
ftr-319	1169	14	washington	washington	PROPN
ftr-319	1169	15	is	be	AUX
ftr-319	1169	16	even	even	ADV
ftr-319	1169	17	lower	low	ADJ
ftr-319	1169	18	,	,	PUNCT
ftr-319	1169	19	at	at	ADP
ftr-319	1169	20	one	one	NUM
ftr-319	1169	21	-	-	PUNCT
ftr-319	1169	22	half	half	NOUN
ftr-319	1169	23	of	of	ADP
ftr-319	1169	24	the	the	DET
ftr-319	1169	25	mtc	mtc	NOUN
ftr-319	1169	26	model	model	NOUN
ftr-319	1169	27	—	—	PUNCT
ftr-319	1169	28	$	$	SYM
ftr-319	1169	29	250,000.228	250,000.228	NUM
ftr-319	1169	30	this	this	DET
ftr-319	1169	31	disparate	disparate	ADJ
ftr-319	1169	32	practice	practice	NOUN
ftr-319	1169	33	is	be	AUX
ftr-319	1169	34	the	the	DET
ftr-319	1169	35	result	result	NOUN
ftr-319	1169	36	of	of	ADP
ftr-319	1169	37	using	use	VERB
ftr-319	1169	38	dollar	dollar	NOUN
ftr-319	1169	39	values	value	NOUN
ftr-319	1169	40	as	as	ADP
ftr-319	1169	41	a	a	DET
ftr-319	1169	42	proxy	proxy	NOUN
ftr-319	1169	43	for	for	ADP
ftr-319	1169	44	a	a	DET
ftr-319	1169	45	real	real	ADJ
ftr-319	1169	46	constitutional	constitutional	ADJ
ftr-319	1169	47	standard	standard	NOUN
ftr-319	1169	48	.	.	PUNCT
ftr-319	1170	1	until	until	SCONJ
ftr-319	1170	2	a	a	DET
ftr-319	1170	3	constitutional	constitutional	ADJ
ftr-319	1170	4	boundary	boundary	NOUN
ftr-319	1170	5	is	be	AUX
ftr-319	1170	6	established	establish	VERB
ftr-319	1170	7	,	,	PUNCT
ftr-319	1170	8	states	state	NOUN
ftr-319	1170	9	will	will	AUX
ftr-319	1170	10	likely	likely	ADV
ftr-319	1170	11	continue	continue	VERB
ftr-319	1170	12	to	to	PART
ftr-319	1170	13	adopt	adopt	VERB
ftr-319	1170	14	lower	low	ADJ
ftr-319	1170	15	standards.229	standards.229	NOUN
ftr-319	1170	16	further	far	ADV
ftr-319	1170	17	,	,	PUNCT
ftr-319	1170	18	states	state	NOUN
ftr-319	1170	19	that	that	PRON
ftr-319	1170	20	have	have	AUX
ftr-319	1170	21	already	already	ADV
ftr-319	1170	22	adopted	adopt	VERB
ftr-319	1170	23	threshold	threshold	NOUN
ftr-319	1170	24	amounts	amount	NOUN
ftr-319	1170	25	will	will	AUX
ftr-319	1170	26	be	be	AUX
ftr-319	1170	27	free	free	ADJ
ftr-319	1170	28	to	to	PART
ftr-319	1170	29	lower	lower	VERB
ftr-319	1170	30	them	they	PRON
ftr-319	1170	31	.	.	PUNCT
ftr-319	1171	1	magnitude	magnitude	NOUN
ftr-319	1171	2	flexibility	flexibility	NOUN
ftr-319	1171	3	will	will	AUX
ftr-319	1171	4	almost	almost	ADV
ftr-319	1171	5	certainly	certainly	ADV
ftr-319	1171	6	lead	lead	VERB
ftr-319	1171	7	to	to	ADP
ftr-319	1171	8	magnitude	magnitude	NOUN
ftr-319	1171	9	erosion	erosion	NOUN
ftr-319	1171	10	over	over	ADP
ftr-319	1171	11	time	time	NOUN
ftr-319	1171	12	.	.	PUNCT
ftr-319	1172	1	another	another	DET
ftr-319	1172	2	less	less	ADV
ftr-319	1172	3	apparent	apparent	ADJ
ftr-319	1172	4	way	way	NOUN
ftr-319	1172	5	for	for	SCONJ
ftr-319	1172	6	factor	factor	NOUN
ftr-319	1172	7	thresholds	threshold	NOUN
ftr-319	1172	8	to	to	PART
ftr-319	1172	9	differ	differ	VERB
ftr-319	1172	10	or	or	CCONJ
ftr-319	1172	11	erode	erode	VERB
ftr-319	1172	12	over	over	ADP
ftr-319	1172	13	time	time	NOUN
ftr-319	1172	14	is	be	AUX
ftr-319	1172	15	through	through	ADP
ftr-319	1172	16	the	the	DET
ftr-319	1172	17	use	use	NOUN
ftr-319	1172	18	or	or	CCONJ
ftr-319	1172	19	nonuse	nonuse	NOUN
ftr-319	1172	20	of	of	ADP
ftr-319	1172	21	inflation	inflation	NOUN
ftr-319	1172	22	adjustments	adjustment	NOUN
ftr-319	1172	23	.	.	PUNCT
ftr-319	1173	1	the	the	DET
ftr-319	1173	2	mtc	mtc	PROPN
ftr-319	1173	3	model	model	NOUN
ftr-319	1173	4	requires	require	VERB
ftr-319	1173	5	annual	annual	ADJ
ftr-319	1173	6	review	review	NOUN
ftr-319	1173	7	and	and	CCONJ
ftr-319	1173	8	potential	potential	ADJ
ftr-319	1173	9	inflation	inflation	NOUN
ftr-319	1173	10	adjustment	adjustment	NOUN
ftr-319	1173	11	of	of	ADP
ftr-319	1173	12	the	the	DET
ftr-319	1173	13	factors,230	factors,230	PROPN
ftr-319	1173	14	and	and	CCONJ
ftr-319	1173	15	california	california	PROPN
ftr-319	1173	16	and	and	CCONJ
ftr-319	1173	17	washington	washington	PROPN
ftr-319	1173	18	have	have	AUX
ftr-319	1173	19	adopted	adopt	VERB
ftr-319	1173	20	that	that	DET
ftr-319	1173	21	rule	rule	NOUN
ftr-319	1173	22	.	.	PUNCT
ftr-319	1174	1	other	other	ADJ
ftr-319	1174	2	states	state	NOUN
ftr-319	1174	3	have	have	AUX
ftr-319	1174	4	not	not	PART
ftr-319	1174	5	been	be	AUX
ftr-319	1174	6	uniform	uniform	ADJ
ftr-319	1174	7	.	.	PUNCT
ftr-319	1175	1	as	as	SCONJ
ftr-319	1175	2	shown	show	VERB
ftr-319	1175	3	above	above	ADP
ftr-319	1175	4	,	,	PUNCT
ftr-319	1175	5	colorado	colorado	PROPN
ftr-319	1175	6	,	,	PUNCT
ftr-319	1175	7	connecticut	connecticut	PROPN
ftr-319	1175	8	,	,	PUNCT
ftr-319	1175	9	michigan	michigan	PROPN
ftr-319	1175	10	,	,	PUNCT
ftr-319	1175	11	ohio	ohio	PROPN
ftr-319	1175	12	,	,	PUNCT
ftr-319	1175	13	and	and	CCONJ
ftr-319	1175	14	oklahoma	oklahoma	PROPN
ftr-319	1175	15	do	do	AUX
ftr-319	1175	16	not	not	PART
ftr-319	1175	17	require	require	VERB
ftr-319	1175	18	inflation	inflation	NOUN
ftr-319	1175	19	adjustments.231	adjustments.231	NOUN
ftr-319	1175	20	a	a	DET
ftr-319	1175	21	necessary	necessary	ADJ
ftr-319	1175	22	consequence	consequence	NOUN
ftr-319	1175	23	of	of	ADP
ftr-319	1175	24	this	this	DET
ftr-319	1175	25	lack	lack	NOUN
ftr-319	1175	26	of	of	ADP
ftr-319	1175	27	uniformity	uniformity	NOUN
ftr-319	1175	28	is	be	AUX
ftr-319	1175	29	that	that	SCONJ
ftr-319	1175	30	states	state	NOUN
ftr-319	1175	31	’	'	PUNCT
ftr-319	1175	32	thresholds	threshold	NOUN
ftr-319	1175	33	can	can	AUX
ftr-319	1175	34	vary	vary	VERB
ftr-319	1175	35	from	from	ADP
ftr-319	1175	36	one	one	NUM
ftr-319	1175	37	another	another	DET
ftr-319	1175	38	over	over	ADP
ftr-319	1175	39	time	time	NOUN
ftr-319	1175	40	even	even	ADV
ftr-319	1175	41	if	if	SCONJ
ftr-319	1175	42	they	they	PRON
ftr-319	1175	43	were	be	AUX
ftr-319	1175	44	enacted	enact	VERB
ftr-319	1175	45	at	at	ADP
ftr-319	1175	46	the	the	DET
ftr-319	1175	47	same	same	ADJ
ftr-319	1175	48	level	level	NOUN
ftr-319	1175	49	.	.	PUNCT
ftr-319	1176	1	2	2	X
ftr-319	1176	2	.	.	X
ftr-319	1176	3	definitional	definitional	ADJ
ftr-319	1176	4	flexibility	flexibility	NOUN
ftr-319	1176	5	definitional	definitional	ADJ
ftr-319	1176	6	flexibility	flexibility	NOUN
ftr-319	1176	7	refers	refer	VERB
ftr-319	1176	8	to	to	ADP
ftr-319	1176	9	the	the	DET
ftr-319	1176	10	fact	fact	NOUN
ftr-319	1176	11	that	that	SCONJ
ftr-319	1176	12	the	the	DET
ftr-319	1176	13	determination	determination	NOUN
ftr-319	1176	14	of	of	ADP
ftr-319	1176	15	a	a	DET
ftr-319	1176	16	taxpayer	taxpayer	NOUN
ftr-319	1176	17	’s	’s	PART
ftr-319	1176	18	factors	factor	NOUN
ftr-319	1176	19	is	be	AUX
ftr-319	1176	20	purely	purely	ADV
ftr-319	1176	21	a	a	DET
ftr-319	1176	22	matter	matter	NOUN
ftr-319	1176	23	of	of	ADP
ftr-319	1176	24	legislative	legislative	ADJ
ftr-319	1176	25	(	(	PUNCT
ftr-319	1176	26	or	or	CCONJ
ftr-319	1176	27	perhaps	perhaps	ADV
ftr-319	1176	28	administrative	administrative	ADJ
ftr-319	1176	29	)	)	PUNCT
ftr-319	1177	1	discretion.232	discretion.232	NOUN
ftr-319	1177	2	this	this	DET
ftr-319	1177	3	manifests	manifest	VERB
ftr-319	1177	4	itself	itself	PRON
ftr-319	1177	5	more	more	ADV
ftr-319	1177	6	clearly	clearly	ADV
ftr-319	1177	7	with	with	ADP
ftr-319	1177	8	respect	respect	NOUN
ftr-319	1177	9	to	to	ADP
ftr-319	1177	10	a	a	DET
ftr-319	1177	11	taxpayer	taxpayer	NOUN
ftr-319	1177	12	’s	’s	PART
ftr-319	1177	13	sales	sale	NOUN
ftr-319	1177	14	factor	factor	NOUN
ftr-319	1177	15	than	than	ADP
ftr-319	1177	16	its	its	PRON
ftr-319	1177	17	property	property	NOUN
ftr-319	1177	18	or	or	CCONJ
ftr-319	1177	19	payroll	payroll	NOUN
ftr-319	1177	20	factors	factor	NOUN
ftr-319	1177	21	because	because	SCONJ
ftr-319	1177	22	attributing	attribute	VERB
ftr-319	1177	23	property	property	NOUN
ftr-319	1177	24	or	or	CCONJ
ftr-319	1177	25	payroll	payroll	NOUN
ftr-319	1177	26	to	to	ADP
ftr-319	1177	27	a	a	DET
ftr-319	1177	28	state	state	NOUN
ftr-319	1177	29	is	be	AUX
ftr-319	1177	30	generally	generally	ADV
ftr-319	1177	31	self	self	NOUN
ftr-319	1177	32	-	-	PUNCT
ftr-319	1177	33	evident	evident	ADJ
ftr-319	1177	34	.	.	PUNCT
ftr-319	1178	1	the	the	DET
ftr-319	1178	2	sourcing	sourcing	NOUN
ftr-319	1178	3	of	of	ADP
ftr-319	1178	4	sales	sale	NOUN
ftr-319	1178	5	is	be	AUX
ftr-319	1178	6	much	much	ADJ
ftr-319	1178	7	227	227	NUM
ftr-319	1178	8	.	.	PUNCT
ftr-319	1179	1	mich	mich	PROPN
ftr-319	1179	2	.	.	PUNCT
ftr-319	1180	1	comp	comp	PROPN
ftr-319	1180	2	.	.	PUNCT
ftr-319	1181	1	laws	law	NOUN
ftr-319	1181	2	.	.	PUNCT
ftr-319	1182	1	ann	ann	PROPN
ftr-319	1182	2	.	.	PUNCT
ftr-319	1183	1	§	§	PROPN
ftr-319	1183	2	206.621	206.621	NUM
ftr-319	1183	3	(	(	PUNCT
ftr-319	1183	4	west	west	NOUN
ftr-319	1183	5	2012	2012	NUM
ftr-319	1183	6	)	)	PUNCT
ftr-319	1183	7	.	.	PUNCT
ftr-319	1184	1	228	228	NUM
ftr-319	1184	2	.	.	PUNCT
ftr-319	1184	3	wash	wash	NOUN
ftr-319	1184	4	.	.	PUNCT
ftr-319	1185	1	rev	rev	PROPN
ftr-319	1185	2	.	.	PROPN
ftr-319	1185	3	code	code	PROPN
ftr-319	1185	4	§	§	PROPN
ftr-319	1185	5	82.04.067	82.04.067	PROPN
ftr-319	1185	6	(	(	PUNCT
ftr-319	1185	7	2012	2012	NUM
ftr-319	1185	8	)	)	PUNCT
ftr-319	1185	9	.	.	PUNCT
ftr-319	1186	1	229	229	NUM
ftr-319	1186	2	.	.	PUNCT
ftr-319	1187	1	this	this	PRON
ftr-319	1187	2	again	again	ADV
ftr-319	1187	3	assumes	assume	VERB
ftr-319	1187	4	that	that	SCONJ
ftr-319	1187	5	states	state	NOUN
ftr-319	1187	6	will	will	AUX
ftr-319	1187	7	utilize	utilize	VERB
ftr-319	1187	8	the	the	DET
ftr-319	1187	9	current	current	ADJ
ftr-319	1187	10	uncertainty	uncertainty	NOUN
ftr-319	1187	11	regarding	regard	VERB
ftr-319	1187	12	the	the	DET
ftr-319	1187	13	bounds	bound	NOUN
ftr-319	1187	14	of	of	ADP
ftr-319	1187	15	economic	economic	ADJ
ftr-319	1187	16	nexus	nexus	NOUN
ftr-319	1187	17	to	to	PART
ftr-319	1187	18	lower	lower	VERB
ftr-319	1187	19	their	their	PRON
ftr-319	1187	20	standards	standard	NOUN
ftr-319	1187	21	over	over	ADP
ftr-319	1187	22	time	time	NOUN
ftr-319	1187	23	.	.	PUNCT
ftr-319	1188	1	it	it	PRON
ftr-319	1188	2	appears	appear	VERB
ftr-319	1188	3	most	most	ADV
ftr-319	1188	4	reasonable	reasonable	ADJ
ftr-319	1188	5	to	to	PART
ftr-319	1188	6	assume	assume	VERB
ftr-319	1188	7	that	that	SCONJ
ftr-319	1188	8	states	state	NOUN
ftr-319	1188	9	will	will	AUX
ftr-319	1188	10	seek	seek	VERB
ftr-319	1188	11	to	to	PART
ftr-319	1188	12	expand	expand	VERB
ftr-319	1188	13	their	their	PRON
ftr-319	1188	14	taxing	tax	VERB
ftr-319	1188	15	power	power	NOUN
ftr-319	1188	16	as	as	ADV
ftr-319	1188	17	far	far	ADV
ftr-319	1188	18	as	as	ADP
ftr-319	1188	19	possible	possible	ADJ
ftr-319	1188	20	.	.	PUNCT
ftr-319	1189	1	of	of	ADP
ftr-319	1189	2	course	course	ADV
ftr-319	1189	3	,	,	PUNCT
ftr-319	1189	4	this	this	PRON
ftr-319	1189	5	begs	beg	VERB
ftr-319	1189	6	the	the	DET
ftr-319	1189	7	question	question	NOUN
ftr-319	1189	8	of	of	ADP
ftr-319	1189	9	why	why	SCONJ
ftr-319	1189	10	states	state	NOUN
ftr-319	1189	11	have	have	AUX
ftr-319	1189	12	not	not	PART
ftr-319	1189	13	already	already	ADV
ftr-319	1189	14	done	do	VERB
ftr-319	1189	15	so	so	ADV
ftr-319	1189	16	.	.	PUNCT
ftr-319	1190	1	the	the	DET
ftr-319	1190	2	answer	answer	NOUN
ftr-319	1190	3	is	be	AUX
ftr-319	1190	4	two	two	NUM
ftr-319	1190	5	-	-	NUM
ftr-319	1190	6	fold	fold	ADJ
ftr-319	1190	7	.	.	PUNCT
ftr-319	1191	1	first	first	ADV
ftr-319	1191	2	,	,	PUNCT
ftr-319	1191	3	states	state	NOUN
ftr-319	1191	4	have	have	AUX
ftr-319	1191	5	wisely	wisely	ADV
ftr-319	1191	6	chosen	choose	VERB
ftr-319	1191	7	to	to	PART
ftr-319	1191	8	litigate	litigate	VERB
ftr-319	1191	9	economic	economic	ADJ
ftr-319	1191	10	nexus	nexus	NOUN
ftr-319	1191	11	disputes	dispute	NOUN
ftr-319	1191	12	that	that	PRON
ftr-319	1191	13	involve	involve	VERB
ftr-319	1191	14	taxpayers	taxpayer	NOUN
ftr-319	1191	15	with	with	ADP
ftr-319	1191	16	very	very	ADV
ftr-319	1191	17	significant	significant	ADJ
ftr-319	1191	18	income	income	NOUN
ftr-319	1191	19	from	from	ADP
ftr-319	1191	20	their	their	PRON
ftr-319	1191	21	states	state	NOUN
ftr-319	1191	22	(	(	PUNCT
ftr-319	1191	23	and	and	CCONJ
ftr-319	1191	24	hence	hence	ADV
ftr-319	1191	25	large	large	ADJ
ftr-319	1191	26	potential	potential	ADJ
ftr-319	1191	27	tax	tax	NOUN
ftr-319	1191	28	liabilities	liability	NOUN
ftr-319	1191	29	)	)	PUNCT
ftr-319	1191	30	.	.	PUNCT
ftr-319	1192	1	this	this	PRON
ftr-319	1192	2	has	have	AUX
ftr-319	1192	3	allowed	allow	VERB
ftr-319	1192	4	state	state	NOUN
ftr-319	1192	5	courts	court	NOUN
ftr-319	1192	6	to	to	PART
ftr-319	1192	7	adopt	adopt	VERB
ftr-319	1192	8	standards	standard	NOUN
ftr-319	1192	9	to	to	PART
ftr-319	1192	10	meet	meet	VERB
ftr-319	1192	11	those	those	DET
ftr-319	1192	12	limited	limited	ADJ
ftr-319	1192	13	facts	fact	NOUN
ftr-319	1192	14	.	.	PUNCT
ftr-319	1193	1	second	second	ADJ
ftr-319	1193	2	,	,	PUNCT
ftr-319	1193	3	economic	economic	ADJ
ftr-319	1193	4	nexus	nexus	NOUN
ftr-319	1193	5	is	be	AUX
ftr-319	1193	6	still	still	ADV
ftr-319	1193	7	in	in	ADP
ftr-319	1193	8	its	its	PRON
ftr-319	1193	9	relative	relative	ADJ
ftr-319	1193	10	infancy	infancy	NOUN
ftr-319	1193	11	.	.	PUNCT
ftr-319	1194	1	states	state	NOUN
ftr-319	1194	2	have	have	AUX
ftr-319	1194	3	been	be	AUX
ftr-319	1194	4	focused	focus	VERB
ftr-319	1194	5	on	on	ADP
ftr-319	1194	6	obtaining	obtain	VERB
ftr-319	1194	7	widespread	widespread	ADJ
ftr-319	1194	8	acceptance	acceptance	NOUN
ftr-319	1194	9	of	of	ADP
ftr-319	1194	10	that	that	DET
ftr-319	1194	11	standard	standard	NOUN
ftr-319	1194	12	in	in	ADP
ftr-319	1194	13	the	the	DET
ftr-319	1194	14	abstract	abstract	NOUN
ftr-319	1194	15	.	.	PUNCT
ftr-319	1195	1	states	state	NOUN
ftr-319	1195	2	thus	thus	ADV
ftr-319	1195	3	have	have	AUX
ftr-319	1195	4	been	be	AUX
ftr-319	1195	5	justifiably	justifiably	ADV
ftr-319	1195	6	cautious	cautious	ADJ
ftr-319	1195	7	with	with	ADP
ftr-319	1195	8	their	their	PRON
ftr-319	1195	9	economic	economic	ADJ
ftr-319	1195	10	nexus	nexus	NOUN
ftr-319	1195	11	standards	standard	NOUN
ftr-319	1195	12	to	to	ADP
ftr-319	1195	13	date	date	NOUN
ftr-319	1195	14	.	.	PUNCT
ftr-319	1196	1	as	as	SCONJ
ftr-319	1196	2	the	the	DET
ftr-319	1196	3	concept	concept	NOUN
ftr-319	1196	4	is	be	AUX
ftr-319	1196	5	more	more	ADV
ftr-319	1196	6	readily	readily	ADV
ftr-319	1196	7	accepted	accept	VERB
ftr-319	1196	8	,	,	PUNCT
ftr-319	1196	9	it	it	PRON
ftr-319	1196	10	seems	seem	VERB
ftr-319	1196	11	safe	safe	ADJ
ftr-319	1196	12	to	to	PART
ftr-319	1196	13	assume	assume	VERB
ftr-319	1196	14	that	that	SCONJ
ftr-319	1196	15	the	the	DET
ftr-319	1196	16	aforementioned	aforementioned	ADJ
ftr-319	1196	17	expansion	expansion	NOUN
ftr-319	1196	18	will	will	AUX
ftr-319	1196	19	begin	begin	VERB
ftr-319	1196	20	.	.	PUNCT
ftr-319	1197	1	230	230	NUM
ftr-319	1197	2	.	.	X
ftr-319	1197	3	mtc	mtc	NOUN
ftr-319	1197	4	,	,	PUNCT
ftr-319	1197	5	factor	factor	NOUN
ftr-319	1197	6	,	,	PUNCT
ftr-319	1197	7	supra	supra	ADJ
ftr-319	1197	8	note	note	NOUN
ftr-319	1197	9	150	150	NUM
ftr-319	1197	10	,	,	PUNCT
ftr-319	1197	11	§	§	PROPN
ftr-319	1197	12	b(2	b(2	PROPN
ftr-319	1197	13	)	)	PUNCT
ftr-319	1197	14	.	.	PUNCT
ftr-319	1198	1	231	231	NUM
ftr-319	1198	2	.	.	PUNCT
ftr-319	1199	1	see	see	VERB
ftr-319	1199	2	supra	supra	PROPN
ftr-319	1199	3	notes	note	VERB
ftr-319	1199	4	166–179	166–179	NUM
ftr-319	1199	5	and	and	CCONJ
ftr-319	1199	6	accompanying	accompany	VERB
ftr-319	1199	7	text	text	NOUN
ftr-319	1199	8	.	.	PUNCT
ftr-319	1200	1	232	232	X
ftr-319	1200	2	.	.	PUNCT
ftr-319	1201	1	see	see	VERB
ftr-319	1201	2	charles	charles	PROPN
ftr-319	1201	3	e.	e.	PROPN
ftr-319	1201	4	mclure	mclure	PROPN
ftr-319	1201	5	,	,	PUNCT
ftr-319	1201	6	jr	jr	PROPN
ftr-319	1201	7	.	.	PROPN
ftr-319	1201	8	&	&	CCONJ
ftr-319	1201	9	walter	walter	PROPN
ftr-319	1201	10	hellerstein	hellerstein	PROPN
ftr-319	1201	11	,	,	PUNCT
ftr-319	1201	12	congressional	congressional	ADJ
ftr-319	1201	13	intervention	intervention	NOUN
ftr-319	1201	14	in	in	ADP
ftr-319	1201	15	state	state	NOUN
ftr-319	1201	16	taxation	taxation	NOUN
ftr-319	1201	17	:	:	PUNCT
ftr-319	1201	18	a	a	DET
ftr-319	1201	19	normative	normative	ADJ
ftr-319	1201	20	analysis	analysis	NOUN
ftr-319	1201	21	of	of	ADP
ftr-319	1201	22	three	three	NUM
ftr-319	1201	23	proposals	proposal	NOUN
ftr-319	1201	24	,	,	PUNCT
ftr-319	1201	25	31	31	NUM
ftr-319	1201	26	st	st	PROPN
ftr-319	1201	27	.	.	PROPN
ftr-319	1201	28	tax	tax	PROPN
ftr-319	1201	29	notes	note	NOUN
ftr-319	1201	30	721	721	NUM
ftr-319	1201	31	,	,	PUNCT
ftr-319	1201	32	733	733	NUM
ftr-319	1201	33	(	(	PUNCT
ftr-319	1201	34	mar	mar	PROPN
ftr-319	1201	35	.	.	PROPN
ftr-319	1201	36	1	1	NUM
ftr-319	1201	37	,	,	PUNCT
ftr-319	1201	38	2004	2004	NUM
ftr-319	1201	39	)	)	PUNCT
ftr-319	1202	1	[	[	X
ftr-319	1202	2	hereinafter	hereinafter	NOUN
ftr-319	1202	3	mclure	mclure	NOUN
ftr-319	1202	4	&	&	CCONJ
ftr-319	1202	5	hellerstein	hellerstein	NOUN
ftr-319	1202	6	,	,	PUNCT
ftr-319	1202	7	congressional	congressional	ADJ
ftr-319	1202	8	intervention	intervention	NOUN
ftr-319	1202	9	]	]	PUNCT
ftr-319	1202	10	(	(	PUNCT
ftr-319	1202	11	noting	note	VERB
ftr-319	1202	12	that	that	SCONJ
ftr-319	1202	13	the	the	DET
ftr-319	1202	14	“	"	PUNCT
ftr-319	1202	15	choice	choice	NOUN
ftr-319	1202	16	of	of	ADP
ftr-319	1202	17	apportionment	apportionment	ADJ
ftr-319	1202	18	formulas	formula	NOUN
ftr-319	1202	19	.	.	PUNCT
ftr-319	1202	20	.	.	PUNCT
ftr-319	1203	1	.	.	PUNCT
ftr-319	1204	1	and	and	CCONJ
ftr-319	1204	2	the	the	DET
ftr-319	1204	3	definition	definition	NOUN
ftr-319	1204	4	of	of	ADP
ftr-319	1204	5	each	each	PRON
ftr-319	1204	6	of	of	ADP
ftr-319	1204	7	the	the	DET
ftr-319	1204	8	factors	factor	NOUN
ftr-319	1204	9	are	be	AUX
ftr-319	1204	10	,	,	PUNCT
ftr-319	1204	11	to	to	ADP
ftr-319	1204	12	some	some	DET
ftr-319	1204	13	extent	extent	NOUN
ftr-319	1204	14	,	,	PUNCT
ftr-319	1204	15	arbitrary	arbitrary	ADJ
ftr-319	1204	16	”	"	PUNCT
ftr-319	1204	17	)	)	PUNCT
ftr-319	1204	18	.	.	PUNCT
ftr-319	1205	1	2012	2012	NUM
ftr-319	1205	2	]	]	X
ftr-319	1205	3	economic	economic	ADJ
ftr-319	1205	4	nexus	nexus	NOUN
ftr-319	1205	5	201	201	NUM
ftr-319	1205	6	more	more	ADV
ftr-319	1205	7	problematic	problematic	ADJ
ftr-319	1205	8	.	.	PUNCT
ftr-319	1206	1	the	the	DET
ftr-319	1206	2	revenue	revenue	NOUN
ftr-319	1206	3	from	from	ADP
ftr-319	1206	4	a	a	DET
ftr-319	1206	5	single	single	ADJ
ftr-319	1206	6	sale	sale	NOUN
ftr-319	1206	7	of	of	ADP
ftr-319	1206	8	a	a	DET
ftr-319	1206	9	service	service	NOUN
ftr-319	1206	10	,	,	PUNCT
ftr-319	1206	11	for	for	ADP
ftr-319	1206	12	example	example	NOUN
ftr-319	1206	13	,	,	PUNCT
ftr-319	1206	14	can	can	AUX
ftr-319	1206	15	be	be	AUX
ftr-319	1206	16	attributed	attribute	VERB
ftr-319	1206	17	to	to	ADP
ftr-319	1206	18	several	several	ADJ
ftr-319	1206	19	states	state	NOUN
ftr-319	1206	20	.	.	PUNCT
ftr-319	1207	1	assume	assume	VERB
ftr-319	1207	2	that	that	SCONJ
ftr-319	1207	3	a	a	DET
ftr-319	1207	4	lawyer	lawyer	NOUN
ftr-319	1207	5	in	in	ADP
ftr-319	1207	6	new	new	PROPN
ftr-319	1207	7	york	york	PROPN
ftr-319	1207	8	receives	receive	VERB
ftr-319	1207	9	a	a	DET
ftr-319	1207	10	call	call	NOUN
ftr-319	1207	11	from	from	ADP
ftr-319	1207	12	an	an	DET
ftr-319	1207	13	illinois	illinois	PROPN
ftr-319	1207	14	client	client	NOUN
ftr-319	1207	15	that	that	PRON
ftr-319	1207	16	has	have	VERB
ftr-319	1207	17	a	a	DET
ftr-319	1207	18	legal	legal	ADJ
ftr-319	1207	19	question	question	NOUN
ftr-319	1207	20	related	relate	VERB
ftr-319	1207	21	to	to	ADP
ftr-319	1207	22	a	a	DET
ftr-319	1207	23	patent	patent	NOUN
ftr-319	1207	24	used	use	VERB
ftr-319	1207	25	in	in	ADP
ftr-319	1207	26	its	its	PRON
ftr-319	1207	27	manufacturing	manufacturing	NOUN
ftr-319	1207	28	process	process	NOUN
ftr-319	1207	29	in	in	ADP
ftr-319	1207	30	its	its	PRON
ftr-319	1207	31	georgia	georgia	PROPN
ftr-319	1207	32	facility	facility	NOUN
ftr-319	1207	33	.	.	PUNCT
ftr-319	1208	1	the	the	DET
ftr-319	1208	2	lawyer	lawyer	NOUN
ftr-319	1208	3	undertakes	undertake	VERB
ftr-319	1208	4	her	her	PRON
ftr-319	1208	5	legal	legal	ADJ
ftr-319	1208	6	research	research	NOUN
ftr-319	1208	7	in	in	ADP
ftr-319	1208	8	her	her	PRON
ftr-319	1208	9	new	new	PROPN
ftr-319	1208	10	york	york	PROPN
ftr-319	1208	11	office	office	NOUN
ftr-319	1208	12	and	and	CCONJ
ftr-319	1208	13	calls	call	VERB
ftr-319	1208	14	the	the	DET
ftr-319	1208	15	client	client	NOUN
ftr-319	1208	16	in	in	ADP
ftr-319	1208	17	illinois	illinois	PROPN
ftr-319	1208	18	with	with	ADP
ftr-319	1208	19	her	her	PRON
ftr-319	1208	20	advice	advice	NOUN
ftr-319	1208	21	.	.	PUNCT
ftr-319	1209	1	the	the	DET
ftr-319	1209	2	client	client	NOUN
ftr-319	1209	3	immediately	immediately	ADV
ftr-319	1209	4	calls	call	VERB
ftr-319	1209	5	the	the	DET
ftr-319	1209	6	facility	facility	NOUN
ftr-319	1209	7	manager	manager	NOUN
ftr-319	1209	8	in	in	ADP
ftr-319	1209	9	georgia	georgia	PROPN
ftr-319	1209	10	to	to	PART
ftr-319	1209	11	implement	implement	VERB
ftr-319	1209	12	the	the	DET
ftr-319	1209	13	advice	advice	NOUN
ftr-319	1209	14	and	and	CCONJ
ftr-319	1209	15	eagerly	eagerly	ADV
ftr-319	1209	16	awaits	await	VERB
ftr-319	1209	17	the	the	DET
ftr-319	1209	18	lawyer	lawyer	NOUN
ftr-319	1209	19	’s	’s	PART
ftr-319	1209	20	bill	bill	NOUN
ftr-319	1209	21	.	.	PUNCT
ftr-319	1210	1	the	the	DET
ftr-319	1210	2	income	income	NOUN
ftr-319	1210	3	that	that	PRON
ftr-319	1210	4	the	the	DET
ftr-319	1210	5	lawyer	lawyer	NOUN
ftr-319	1210	6	receives	receive	VERB
ftr-319	1210	7	from	from	ADP
ftr-319	1210	8	the	the	DET
ftr-319	1210	9	client	client	NOUN
ftr-319	1210	10	could	could	AUX
ftr-319	1210	11	be	be	AUX
ftr-319	1210	12	fairly	fairly	ADV
ftr-319	1210	13	sourced	source	VERB
ftr-319	1210	14	to	to	ADP
ftr-319	1210	15	at	at	ADV
ftr-319	1210	16	least	least	ADV
ftr-319	1210	17	three	three	NUM
ftr-319	1210	18	states	state	NOUN
ftr-319	1210	19	:	:	PUNCT
ftr-319	1210	20	the	the	DET
ftr-319	1210	21	state	state	NOUN
ftr-319	1210	22	where	where	SCONJ
ftr-319	1210	23	the	the	DET
ftr-319	1210	24	work	work	NOUN
ftr-319	1210	25	was	be	AUX
ftr-319	1210	26	performed	perform	VERB
ftr-319	1210	27	(	(	PUNCT
ftr-319	1210	28	new	new	PROPN
ftr-319	1210	29	york	york	PROPN
ftr-319	1210	30	)	)	PUNCT
ftr-319	1210	31	,	,	PUNCT
ftr-319	1210	32	the	the	DET
ftr-319	1210	33	state	state	NOUN
ftr-319	1210	34	where	where	SCONJ
ftr-319	1210	35	the	the	DET
ftr-319	1210	36	client	client	NOUN
ftr-319	1210	37	received	receive	VERB
ftr-319	1210	38	the	the	DET
ftr-319	1210	39	advice	advice	NOUN
ftr-319	1210	40	and	and	CCONJ
ftr-319	1210	41	the	the	DET
ftr-319	1210	42	bill	bill	NOUN
ftr-319	1210	43	for	for	ADP
ftr-319	1210	44	the	the	DET
ftr-319	1210	45	lawyer	lawyer	NOUN
ftr-319	1210	46	’s	’s	PART
ftr-319	1210	47	services	service	NOUN
ftr-319	1210	48	(	(	PUNCT
ftr-319	1210	49	illinois	illinois	PROPN
ftr-319	1210	50	)	)	PUNCT
ftr-319	1210	51	,	,	PUNCT
ftr-319	1210	52	or	or	CCONJ
ftr-319	1210	53	the	the	DET
ftr-319	1210	54	state	state	NOUN
ftr-319	1210	55	where	where	SCONJ
ftr-319	1210	56	the	the	DET
ftr-319	1210	57	advice	advice	NOUN
ftr-319	1210	58	was	be	AUX
ftr-319	1210	59	ultimately	ultimately	ADV
ftr-319	1210	60	used	use	VERB
ftr-319	1210	61	(	(	PUNCT
ftr-319	1210	62	georgia	georgia	PROPN
ftr-319	1210	63	)	)	PUNCT
ftr-319	1210	64	.	.	PUNCT
ftr-319	1211	1	the	the	DET
ftr-319	1211	2	sourcing	sourcing	NOUN
ftr-319	1211	3	of	of	ADP
ftr-319	1211	4	those	those	DET
ftr-319	1211	5	receipts	receipt	NOUN
ftr-319	1211	6	will	will	AUX
ftr-319	1211	7	depend	depend	VERB
ftr-319	1211	8	on	on	ADP
ftr-319	1211	9	how	how	SCONJ
ftr-319	1211	10	the	the	DET
ftr-319	1211	11	state	state	NOUN
ftr-319	1211	12	legislatures	legislature	NOUN
ftr-319	1211	13	or	or	CCONJ
ftr-319	1211	14	revenue	revenue	NOUN
ftr-319	1211	15	authorities	authority	NOUN
ftr-319	1211	16	determine	determine	VERB
ftr-319	1211	17	to	to	PART
ftr-319	1211	18	define	define	VERB
ftr-319	1211	19	their	their	PRON
ftr-319	1211	20	sales	sale	NOUN
ftr-319	1211	21	factors.233	factors.233	NOUN
ftr-319	1211	22	as	as	ADP
ftr-319	1211	23	a	a	DET
ftr-319	1211	24	result	result	NOUN
ftr-319	1211	25	,	,	PUNCT
ftr-319	1211	26	unless	unless	SCONJ
ftr-319	1211	27	states	state	NOUN
ftr-319	1211	28	adopt	adopt	VERB
ftr-319	1211	29	the	the	DET
ftr-319	1211	30	same	same	ADJ
ftr-319	1211	31	methods	method	NOUN
ftr-319	1211	32	for	for	ADP
ftr-319	1211	33	calculating	calculate	VERB
ftr-319	1211	34	taxpayers	taxpayer	NOUN
ftr-319	1211	35	’	’	PART
ftr-319	1211	36	factors	factor	NOUN
ftr-319	1211	37	,	,	PUNCT
ftr-319	1211	38	wide	wide	ADJ
ftr-319	1211	39	variations	variation	NOUN
ftr-319	1211	40	can	can	AUX
ftr-319	1211	41	exist	exist	VERB
ftr-319	1211	42	regarding	regard	VERB
ftr-319	1211	43	how	how	SCONJ
ftr-319	1211	44	those	those	DET
ftr-319	1211	45	factors	factor	NOUN
ftr-319	1211	46	are	be	AUX
ftr-319	1211	47	calculated	calculate	VERB
ftr-319	1211	48	from	from	ADP
ftr-319	1211	49	state	state	NOUN
ftr-319	1211	50	to	to	ADP
ftr-319	1211	51	state	state	NOUN
ftr-319	1211	52	.	.	PUNCT
ftr-319	1212	1	this	this	DET
ftr-319	1212	2	concern	concern	NOUN
ftr-319	1212	3	is	be	AUX
ftr-319	1212	4	not	not	PART
ftr-319	1212	5	merely	merely	ADV
ftr-319	1212	6	academic	academic	ADJ
ftr-319	1212	7	.	.	PUNCT
ftr-319	1213	1	as	as	SCONJ
ftr-319	1213	2	shown	show	VERB
ftr-319	1213	3	above	above	ADV
ftr-319	1213	4	in	in	ADP
ftr-319	1213	5	part	part	NOUN
ftr-319	1213	6	ii.c.2	ii.c.2	PROPN
ftr-319	1213	7	,	,	PUNCT
ftr-319	1213	8	the	the	DET
ftr-319	1213	9	mtc	mtc	NOUN
ftr-319	1213	10	has	have	AUX
ftr-319	1213	11	issued	issue	VERB
ftr-319	1213	12	model	model	NOUN
ftr-319	1213	13	attribution	attribution	NOUN
ftr-319	1213	14	rules	rule	NOUN
ftr-319	1213	15	,	,	PUNCT
ftr-319	1213	16	but	but	CCONJ
ftr-319	1213	17	states	state	NOUN
ftr-319	1213	18	adopting	adopt	VERB
ftr-319	1213	19	a	a	DET
ftr-319	1213	20	factor	factor	NOUN
ftr-319	1213	21	nexus	nexus	NOUN
ftr-319	1213	22	standard	standard	NOUN
ftr-319	1213	23	have	have	AUX
ftr-319	1213	24	not	not	PART
ftr-319	1213	25	uniformly	uniformly	ADV
ftr-319	1213	26	adopted	adopt	VERB
ftr-319	1213	27	them	they	PRON
ftr-319	1213	28	.	.	PUNCT
ftr-319	1214	1	sales	sale	NOUN
ftr-319	1214	2	factors	factor	NOUN
ftr-319	1214	3	can	can	AUX
ftr-319	1214	4	also	also	ADV
ftr-319	1214	5	be	be	AUX
ftr-319	1214	6	manipulated	manipulate	VERB
ftr-319	1214	7	due	due	ADJ
ftr-319	1214	8	to	to	ADP
ftr-319	1214	9	concerns	concern	NOUN
ftr-319	1214	10	other	other	ADJ
ftr-319	1214	11	than	than	ADP
ftr-319	1214	12	properly	properly	ADV
ftr-319	1214	13	sourcing	source	VERB
ftr-319	1214	14	income	income	NOUN
ftr-319	1214	15	.	.	PUNCT
ftr-319	1215	1	for	for	ADP
ftr-319	1215	2	example	example	NOUN
ftr-319	1215	3	,	,	PUNCT
ftr-319	1215	4	significant	significant	ADJ
ftr-319	1215	5	attention	attention	NOUN
ftr-319	1215	6	has	have	AUX
ftr-319	1215	7	been	be	AUX
ftr-319	1215	8	paid	pay	VERB
ftr-319	1215	9	to	to	ADP
ftr-319	1215	10	the	the	DET
ftr-319	1215	11	potential	potential	NOUN
ftr-319	1215	12	for	for	ADP
ftr-319	1215	13	“	"	PUNCT
ftr-319	1215	14	nowhere	nowhere	ADJ
ftr-319	1215	15	”	"	PUNCT
ftr-319	1215	16	income	income	NOUN
ftr-319	1215	17	that	that	PRON
ftr-319	1215	18	results	result	VERB
ftr-319	1215	19	from	from	ADP
ftr-319	1215	20	the	the	DET
ftr-319	1215	21	apportionment	apportionment	NOUN
ftr-319	1215	22	of	of	ADP
ftr-319	1215	23	sales	sale	NOUN
ftr-319	1215	24	to	to	ADP
ftr-319	1215	25	states	state	NOUN
ftr-319	1215	26	in	in	ADP
ftr-319	1215	27	which	which	PRON
ftr-319	1215	28	a	a	DET
ftr-319	1215	29	business	business	NOUN
ftr-319	1215	30	is	be	AUX
ftr-319	1215	31	not	not	PART
ftr-319	1215	32	subject	subject	ADJ
ftr-319	1215	33	to	to	ADP
ftr-319	1215	34	tax	tax	NOUN
ftr-319	1215	35	—	—	PUNCT
ftr-319	1215	36	either	either	CCONJ
ftr-319	1215	37	due	due	ADJ
ftr-319	1215	38	to	to	ADP
ftr-319	1215	39	jurisdictional	jurisdictional	ADJ
ftr-319	1215	40	reasons	reason	NOUN
ftr-319	1215	41	or	or	CCONJ
ftr-319	1215	42	because	because	SCONJ
ftr-319	1215	43	the	the	DET
ftr-319	1215	44	state	state	NOUN
ftr-319	1215	45	does	do	AUX
ftr-319	1215	46	not	not	PART
ftr-319	1215	47	impose	impose	VERB
ftr-319	1215	48	a	a	DET
ftr-319	1215	49	corporate	corporate	ADJ
ftr-319	1215	50	income	income	NOUN
ftr-319	1215	51	tax.234	tax.234	ADJ
ftr-319	1215	52	states	state	NOUN
ftr-319	1215	53	have	have	AUX
ftr-319	1215	54	responded	respond	VERB
ftr-319	1215	55	to	to	ADP
ftr-319	1215	56	this	this	DET
ftr-319	1215	57	concern	concern	NOUN
ftr-319	1215	58	by	by	ADP
ftr-319	1215	59	adopting	adopt	VERB
ftr-319	1215	60	throwout	throwout	ADP
ftr-319	1215	61	and	and	CCONJ
ftr-319	1215	62	throwback	throwback	PROPN
ftr-319	1215	63	rules	rule	NOUN
ftr-319	1215	64	to	to	PART
ftr-319	1215	65	further	further	VERB
ftr-319	1215	66	the	the	DET
ftr-319	1215	67	goal	goal	NOUN
ftr-319	1215	68	that	that	PRON
ftr-319	1215	69	all	all	PRON
ftr-319	1215	70	of	of	ADP
ftr-319	1215	71	a	a	DET
ftr-319	1215	72	taxpayer	taxpayer	NOUN
ftr-319	1215	73	’s	’s	PART
ftr-319	1215	74	income	income	NOUN
ftr-319	1215	75	be	be	VERB
ftr-319	1215	76	subject	subject	ADJ
ftr-319	1215	77	to	to	ADP
ftr-319	1215	78	tax	tax	NOUN
ftr-319	1215	79	somewhere	somewhere	ADV
ftr-319	1215	80	.	.	PUNCT
ftr-319	1216	1	apportionment	apportionment	ADJ
ftr-319	1216	2	formulae	formulae	NOUN
ftr-319	1216	3	thus	thus	ADV
ftr-319	1216	4	represent	represent	VERB
ftr-319	1216	5	not	not	PART
ftr-319	1216	6	only	only	ADV
ftr-319	1216	7	a	a	DET
ftr-319	1216	8	method	method	NOUN
ftr-319	1216	9	for	for	ADP
ftr-319	1216	10	properly	properly	ADV
ftr-319	1216	11	attributing	attribute	VERB
ftr-319	1216	12	income	income	NOUN
ftr-319	1216	13	to	to	ADP
ftr-319	1216	14	its	its	PRON
ftr-319	1216	15	source	source	NOUN
ftr-319	1216	16	state	state	NOUN
ftr-319	1216	17	,	,	PUNCT
ftr-319	1216	18	but	but	CCONJ
ftr-319	1216	19	also	also	ADV
ftr-319	1216	20	a	a	DET
ftr-319	1216	21	method	method	NOUN
ftr-319	1216	22	233	233	NUM
ftr-319	1216	23	.	.	PUNCT
ftr-319	1217	1	for	for	ADP
ftr-319	1217	2	recent	recent	ADJ
ftr-319	1217	3	discussions	discussion	NOUN
ftr-319	1217	4	of	of	ADP
ftr-319	1217	5	the	the	DET
ftr-319	1217	6	sourcing	sourcing	NOUN
ftr-319	1217	7	of	of	ADP
ftr-319	1217	8	services	service	NOUN
ftr-319	1217	9	income	income	NOUN
ftr-319	1217	10	,	,	PUNCT
ftr-319	1217	11	see	see	VERB
ftr-319	1217	12	cara	cara	PROPN
ftr-319	1217	13	griffith	griffith	PROPN
ftr-319	1217	14	,	,	PUNCT
ftr-319	1217	15	using	use	VERB
ftr-319	1217	16	market	market	NOUN
ftr-319	1217	17	-	-	PUNCT
ftr-319	1217	18	based	base	VERB
ftr-319	1217	19	sourcing	sourcing	NOUN
ftr-319	1217	20	for	for	ADP
ftr-319	1217	21	service	service	NOUN
ftr-319	1217	22	receipts	receipt	NOUN
ftr-319	1217	23	:	:	PUNCT
ftr-319	1217	24	the	the	DET
ftr-319	1217	25	difficulties	difficulty	NOUN
ftr-319	1217	26	,	,	PUNCT
ftr-319	1217	27	56	56	NUM
ftr-319	1217	28	st	st	PROPN
ftr-319	1217	29	.	.	PROPN
ftr-319	1217	30	tax	tax	PROPN
ftr-319	1217	31	notes	note	VERB
ftr-319	1217	32	387	387	NUM
ftr-319	1217	33	(	(	PUNCT
ftr-319	1217	34	may	may	PROPN
ftr-319	1217	35	3	3	NUM
ftr-319	1217	36	,	,	PUNCT
ftr-319	1217	37	2010	2010	NUM
ftr-319	1217	38	)	)	PUNCT
ftr-319	1217	39	;	;	PUNCT
ftr-319	1217	40	giles	giles	PROPN
ftr-319	1217	41	sutton	sutton	PROPN
ftr-319	1217	42	,	,	PUNCT
ftr-319	1217	43	jaime	jaime	PROPN
ftr-319	1217	44	yesnowitz	yesnowitz	PROPN
ftr-319	1217	45	,	,	PUNCT
ftr-319	1217	46	chuck	chuck	PROPN
ftr-319	1217	47	jones	jones	PROPN
ftr-319	1217	48	&	&	CCONJ
ftr-319	1217	49	terry	terry	PROPN
ftr-319	1217	50	f.	f.	PROPN
ftr-319	1217	51	conley	conley	PROPN
ftr-319	1217	52	,	,	PUNCT
ftr-319	1217	53	the	the	DET
ftr-319	1217	54	nuances	nuance	NOUN
ftr-319	1217	55	of	of	ADP
ftr-319	1217	56	market	market	NOUN
ftr-319	1217	57	-	-	PUNCT
ftr-319	1217	58	based	base	VERB
ftr-319	1217	59	sourcing	sourcing	NOUN
ftr-319	1217	60	of	of	ADP
ftr-319	1217	61	service	service	NOUN
ftr-319	1217	62	revenue	revenue	NOUN
ftr-319	1217	63	:	:	PUNCT
ftr-319	1217	64	not	not	PART
ftr-319	1217	65	all	all	DET
ftr-319	1217	66	markets	market	NOUN
ftr-319	1217	67	look	look	VERB
ftr-319	1217	68	the	the	DET
ftr-319	1217	69	same	same	ADJ
ftr-319	1217	70	,	,	PUNCT
ftr-319	1217	71	21	21	NUM
ftr-319	1217	72	j.	j.	PROPN
ftr-319	1217	73	multistate	multistate	PROPN
ftr-319	1217	74	tax’n	tax’n	NUM
ftr-319	1217	75	&	&	CCONJ
ftr-319	1217	76	incentives	incentive	NOUN
ftr-319	1217	77	2	2	NUM
ftr-319	1217	78	,	,	PUNCT
ftr-319	1217	79	6	6	NUM
ftr-319	1217	80	(	(	PUNCT
ftr-319	1217	81	may	may	NOUN
ftr-319	1217	82	2011	2011	NUM
ftr-319	1217	83	)	)	PUNCT
ftr-319	1217	84	;	;	PUNCT
ftr-319	1217	85	john	john	PROPN
ftr-319	1217	86	a.	a.	PROPN
ftr-319	1217	87	swain	swain	PROPN
ftr-319	1217	88	&	&	CCONJ
ftr-319	1217	89	walter	walter	PROPN
ftr-319	1217	90	hellerstein	hellerstein	PROPN
ftr-319	1217	91	,	,	PUNCT
ftr-319	1217	92	the	the	DET
ftr-319	1217	93	market	market	NOUN
ftr-319	1217	94	state	state	NOUN
ftr-319	1217	95	approach	approach	NOUN
ftr-319	1217	96	to	to	ADP
ftr-319	1217	97	the	the	DET
ftr-319	1217	98	attribution	attribution	NOUN
ftr-319	1217	99	of	of	ADP
ftr-319	1217	100	receipts	receipt	NOUN
ftr-319	1217	101	from	from	ADP
ftr-319	1217	102	services	service	NOUN
ftr-319	1217	103	,	,	PUNCT
ftr-319	1217	104	59	59	NUM
ftr-319	1217	105	st	st	PROPN
ftr-319	1217	106	.	.	PROPN
ftr-319	1217	107	tax	tax	PROPN
ftr-319	1217	108	notes	note	NOUN
ftr-319	1217	109	331	331	NUM
ftr-319	1217	110	(	(	PUNCT
ftr-319	1217	111	jan	jan	PROPN
ftr-319	1217	112	.	.	PROPN
ftr-319	1217	113	31	31	NUM
ftr-319	1217	114	,	,	PUNCT
ftr-319	1217	115	2011	2011	NUM
ftr-319	1217	116	)	)	PUNCT
ftr-319	1217	117	.	.	PUNCT
ftr-319	1218	1	of	of	ADP
ftr-319	1218	2	course	course	NOUN
ftr-319	1218	3	,	,	PUNCT
ftr-319	1218	4	the	the	DET
ftr-319	1218	5	same	same	ADJ
ftr-319	1218	6	issue	issue	NOUN
ftr-319	1218	7	can	can	AUX
ftr-319	1218	8	arise	arise	VERB
ftr-319	1218	9	with	with	ADP
ftr-319	1218	10	respect	respect	NOUN
ftr-319	1218	11	to	to	ADP
ftr-319	1218	12	the	the	DET
ftr-319	1218	13	sale	sale	NOUN
ftr-319	1218	14	of	of	ADP
ftr-319	1218	15	goods	good	NOUN
ftr-319	1218	16	.	.	PUNCT
ftr-319	1219	1	sales	sale	NOUN
ftr-319	1219	2	of	of	ADP
ftr-319	1219	3	goods	good	NOUN
ftr-319	1219	4	can	can	AUX
ftr-319	1219	5	be	be	AUX
ftr-319	1219	6	attributed	attribute	VERB
ftr-319	1219	7	to	to	ADP
ftr-319	1219	8	the	the	DET
ftr-319	1219	9	state	state	NOUN
ftr-319	1219	10	where	where	SCONJ
ftr-319	1219	11	the	the	DET
ftr-319	1219	12	items	item	NOUN
ftr-319	1219	13	are	be	AUX
ftr-319	1219	14	sold	sell	VERB
ftr-319	1219	15	,	,	PUNCT
ftr-319	1219	16	shipped	ship	VERB
ftr-319	1219	17	,	,	PUNCT
ftr-319	1219	18	or	or	CCONJ
ftr-319	1219	19	put	put	VERB
ftr-319	1219	20	to	to	ADP
ftr-319	1219	21	use	use	VERB
ftr-319	1219	22	.	.	PUNCT
ftr-319	1220	1	234	234	NUM
ftr-319	1220	2	.	.	PUNCT
ftr-319	1221	1	hellerstein	hellerstein	NOUN
ftr-319	1221	2	,	,	PUNCT
ftr-319	1221	3	state	state	NOUN
ftr-319	1221	4	taxation	taxation	NOUN
ftr-319	1221	5	,	,	PUNCT
ftr-319	1221	6	supra	supra	PROPN
ftr-319	1221	7	note	note	PROPN
ftr-319	1221	8	16	16	NUM
ftr-319	1221	9	,	,	PUNCT
ftr-319	1221	10	¶	¶	PROPN
ftr-319	1221	11	9.18[1][b	9.18[1][b	NUM
ftr-319	1221	12	]	]	PUNCT
ftr-319	1221	13	;	;	PUNCT
ftr-319	1221	14	institute	institute	NOUN
ftr-319	1221	15	on	on	ADP
ftr-319	1221	16	taxation	taxation	NOUN
ftr-319	1221	17	and	and	CCONJ
ftr-319	1221	18	economic	economic	ADJ
ftr-319	1221	19	policy	policy	NOUN
ftr-319	1221	20	,	,	PUNCT
ftr-319	1221	21	‘	'	PUNCT
ftr-319	1221	22	nowhere	nowhere	ADJ
ftr-319	1221	23	income	income	NOUN
ftr-319	1221	24	”	"	PUNCT
ftr-319	1221	25	and	and	CCONJ
ftr-319	1221	26	the	the	DET
ftr-319	1221	27	throwback	throwback	PROPN
ftr-319	1221	28	rule	rule	NOUN
ftr-319	1221	29	(	(	PUNCT
ftr-319	1221	30	aug	aug	PROPN
ftr-319	1221	31	.	.	PROPN
ftr-319	1221	32	2011	2011	NUM
ftr-319	1221	33	)	)	PUNCT
ftr-319	1221	34	,	,	PUNCT
ftr-319	1221	35	www.itepnet.org/pdf/pb39throw.pdf	www.itepnet.org/pdf/pb39throw.pdf	PROPN
ftr-319	1221	36	;	;	PUNCT
ftr-319	1221	37	michal	michal	PROPN
ftr-319	1221	38	mazerov	mazerov	PROPN
ftr-319	1221	39	,	,	PUNCT
ftr-319	1221	40	closing	close	VERB
ftr-319	1221	41	three	three	NUM
ftr-319	1221	42	common	common	ADJ
ftr-319	1221	43	corporate	corporate	ADJ
ftr-319	1221	44	income	income	NOUN
ftr-319	1221	45	tax	tax	NOUN
ftr-319	1221	46	loopholes	loophole	NOUN
ftr-319	1221	47	could	could	AUX
ftr-319	1221	48	raise	raise	VERB
ftr-319	1221	49	additional	additional	ADJ
ftr-319	1221	50	revenue	revenue	NOUN
ftr-319	1221	51	for	for	ADP
ftr-319	1221	52	many	many	ADJ
ftr-319	1221	53	states	state	NOUN
ftr-319	1221	54	,	,	PUNCT
ftr-319	1221	55	(	(	PUNCT
ftr-319	1221	56	may	may	PROPN
ftr-319	1221	57	23	23	NUM
ftr-319	1221	58	,	,	PUNCT
ftr-319	1221	59	2003	2003	NUM
ftr-319	1221	60	)	)	PUNCT
ftr-319	1221	61	,	,	PUNCT
ftr-319	1221	62	http://www.union1.org/oip/pdf%20files/	http://www.union1.org/oip/pdf%20files/	NOUN
ftr-319	1221	63	economics	economic	NOUN
ftr-319	1221	64	/	/	SYM
ftr-319	1221	65	three%20loopholes.pdf	three%20loopholes.pdf	PROPN
ftr-319	1221	66	.	.	PUNCT
ftr-319	1222	1	202	202	NUM
ftr-319	1222	2	florida	florida	PROPN
ftr-319	1222	3	tax	tax	NOUN
ftr-319	1222	4	review	review	NOUN
ftr-319	1222	5	[	[	X
ftr-319	1222	6	vol	vol	NOUN
ftr-319	1222	7	.	.	PUNCT
ftr-319	1222	8	13:4	13:4	NUM
ftr-319	1222	9	for	for	ADP
ftr-319	1222	10	ensuring	ensure	VERB
ftr-319	1222	11	that	that	SCONJ
ftr-319	1222	12	all	all	PRON
ftr-319	1222	13	of	of	ADP
ftr-319	1222	14	a	a	DET
ftr-319	1222	15	taxpayer	taxpayer	NOUN
ftr-319	1222	16	’s	’s	PART
ftr-319	1222	17	income	income	NOUN
ftr-319	1222	18	is	be	AUX
ftr-319	1222	19	subject	subject	ADJ
ftr-319	1222	20	to	to	ADP
ftr-319	1222	21	tax	tax	NOUN
ftr-319	1222	22	by	by	ADP
ftr-319	1222	23	at	at	ADV
ftr-319	1222	24	least	least	ADV
ftr-319	1222	25	one	one	NUM
ftr-319	1222	26	state	state	NOUN
ftr-319	1222	27	.	.	PUNCT
ftr-319	1223	1	under	under	ADP
ftr-319	1223	2	a	a	DET
ftr-319	1223	3	throwback	throwback	NOUN
ftr-319	1223	4	rule	rule	NOUN
ftr-319	1223	5	for	for	ADP
ftr-319	1223	6	example	example	NOUN
ftr-319	1223	7	,	,	PUNCT
ftr-319	1223	8	a	a	DET
ftr-319	1223	9	taxpayer	taxpayer	NOUN
ftr-319	1223	10	’s	’s	PART
ftr-319	1223	11	sales	sale	NOUN
ftr-319	1223	12	are	be	AUX
ftr-319	1223	13	added	add	VERB
ftr-319	1223	14	back	back	ADV
ftr-319	1223	15	to	to	ADP
ftr-319	1223	16	their	their	PRON
ftr-319	1223	17	sales	sale	NOUN
ftr-319	1223	18	factor	factor	NOUN
ftr-319	1223	19	numerator235	numerator235	PROPN
ftr-319	1223	20	in	in	ADP
ftr-319	1223	21	a	a	DET
ftr-319	1223	22	state	state	NOUN
ftr-319	1223	23	if	if	SCONJ
ftr-319	1223	24	(	(	PUNCT
ftr-319	1223	25	1	1	X
ftr-319	1223	26	)	)	PUNCT
ftr-319	1223	27	the	the	DET
ftr-319	1223	28	taxpayer	taxpayer	NOUN
ftr-319	1223	29	is	be	AUX
ftr-319	1223	30	not	not	PART
ftr-319	1223	31	subject	subject	ADJ
ftr-319	1223	32	to	to	ADP
ftr-319	1223	33	tax	tax	NOUN
ftr-319	1223	34	in	in	ADP
ftr-319	1223	35	the	the	DET
ftr-319	1223	36	state	state	NOUN
ftr-319	1223	37	to	to	PART
ftr-319	1223	38	which	which	PRON
ftr-319	1223	39	the	the	DET
ftr-319	1223	40	sale	sale	NOUN
ftr-319	1223	41	would	would	AUX
ftr-319	1223	42	otherwise	otherwise	ADV
ftr-319	1223	43	be	be	AUX
ftr-319	1223	44	sourced	source	VERB
ftr-319	1223	45	and	and	CCONJ
ftr-319	1223	46	(	(	PUNCT
ftr-319	1223	47	2	2	X
ftr-319	1223	48	)	)	PUNCT
ftr-319	1223	49	the	the	DET
ftr-319	1223	50	item	item	NOUN
ftr-319	1223	51	sold	sell	VERB
ftr-319	1223	52	originates	originate	NOUN
ftr-319	1223	53	from	from	ADP
ftr-319	1223	54	the	the	DET
ftr-319	1223	55	taxing	tax	VERB
ftr-319	1223	56	state.236	state.236	NUM
ftr-319	1223	57	the	the	DET
ftr-319	1223	58	effect	effect	NOUN
ftr-319	1223	59	of	of	ADP
ftr-319	1223	60	a	a	DET
ftr-319	1223	61	throwback	throwback	NOUN
ftr-319	1223	62	rule	rule	NOUN
ftr-319	1223	63	is	be	AUX
ftr-319	1223	64	that	that	SCONJ
ftr-319	1223	65	the	the	DET
ftr-319	1223	66	taxpayer	taxpayer	NOUN
ftr-319	1223	67	’s	’s	PART
ftr-319	1223	68	sales	sale	NOUN
ftr-319	1223	69	are	be	AUX
ftr-319	1223	70	attributed	attribute	VERB
ftr-319	1223	71	to	to	ADP
ftr-319	1223	72	the	the	DET
ftr-319	1223	73	state	state	NOUN
ftr-319	1223	74	from	from	ADP
ftr-319	1223	75	which	which	PRON
ftr-319	1223	76	the	the	DET
ftr-319	1223	77	goods	good	NOUN
ftr-319	1223	78	were	be	AUX
ftr-319	1223	79	shipped	ship	VERB
ftr-319	1223	80	,	,	PUNCT
ftr-319	1223	81	rather	rather	ADV
ftr-319	1223	82	than	than	ADP
ftr-319	1223	83	the	the	DET
ftr-319	1223	84	state	state	NOUN
ftr-319	1223	85	in	in	ADP
ftr-319	1223	86	which	which	PRON
ftr-319	1223	87	the	the	DET
ftr-319	1223	88	taxpayer	taxpayer	NOUN
ftr-319	1223	89	’s	’s	PART
ftr-319	1223	90	customer	customer	NOUN
ftr-319	1223	91	consumes	consume	VERB
ftr-319	1223	92	the	the	DET
ftr-319	1223	93	goods	good	NOUN
ftr-319	1223	94	.	.	PUNCT
ftr-319	1224	1	the	the	DET
ftr-319	1224	2	rule	rule	NOUN
ftr-319	1224	3	thus	thus	ADV
ftr-319	1224	4	ensures	ensure	VERB
ftr-319	1224	5	that	that	SCONJ
ftr-319	1224	6	“	"	PUNCT
ftr-319	1224	7	mismatches	mismatch	NOUN
ftr-319	1224	8	”	"	PUNCT
ftr-319	1224	9	between	between	ADP
ftr-319	1224	10	states	state	NOUN
ftr-319	1224	11	’	'	PUNCT
ftr-319	1224	12	overall	overall	ADJ
ftr-319	1224	13	substantive	substantive	ADJ
ftr-319	1224	14	jurisdiction	jurisdiction	NOUN
ftr-319	1224	15	and	and	CCONJ
ftr-319	1224	16	their	their	PRON
ftr-319	1224	17	enforcement	enforcement	NOUN
ftr-319	1224	18	jurisdiction	jurisdiction	NOUN
ftr-319	1224	19	do	do	AUX
ftr-319	1224	20	not	not	PART
ftr-319	1224	21	arise.237	arise.237	PROPN
ftr-319	1224	22	it	it	PRON
ftr-319	1224	23	does	do	AUX
ftr-319	1224	24	not	not	PART
ftr-319	1224	25	,	,	PUNCT
ftr-319	1224	26	however	however	ADV
ftr-319	1224	27	,	,	PUNCT
ftr-319	1224	28	reflect	reflect	VERB
ftr-319	1224	29	an	an	DET
ftr-319	1224	30	increase	increase	NOUN
ftr-319	1224	31	in	in	ADP
ftr-319	1224	32	the	the	DET
ftr-319	1224	33	origination	origination	NOUN
ftr-319	1224	34	state	state	NOUN
ftr-319	1224	35	’s	’s	PART
ftr-319	1224	36	enforcement	enforcement	NOUN
ftr-319	1224	37	jurisdiction	jurisdiction	NOUN
ftr-319	1224	38	.	.	PUNCT
ftr-319	1225	1	throwback	throwback	NOUN
ftr-319	1225	2	rules	rule	NOUN
ftr-319	1225	3	thus	thus	ADV
ftr-319	1225	4	take	take	VERB
ftr-319	1225	5	on	on	ADP
ftr-319	1225	6	an	an	DET
ftr-319	1225	7	uneasy	uneasy	ADJ
ftr-319	1225	8	tone	tone	NOUN
ftr-319	1225	9	when	when	SCONJ
ftr-319	1225	10	pulled	pull	VERB
ftr-319	1225	11	into	into	ADP
ftr-319	1225	12	the	the	DET
ftr-319	1225	13	enforcement	enforcement	NOUN
ftr-319	1225	14	jurisdiction	jurisdiction	NOUN
ftr-319	1225	15	inquiry	inquiry	NOUN
ftr-319	1225	16	.	.	PUNCT
ftr-319	1226	1	the	the	DET
ftr-319	1226	2	purpose	purpose	NOUN
ftr-319	1226	3	of	of	ADP
ftr-319	1226	4	factor	factor	NOUN
ftr-319	1226	5	nexus	nexus	NOUN
ftr-319	1226	6	is	be	AUX
ftr-319	1226	7	not	not	PART
ftr-319	1226	8	to	to	PART
ftr-319	1226	9	ensure	ensure	VERB
ftr-319	1226	10	that	that	SCONJ
ftr-319	1226	11	a	a	DET
ftr-319	1226	12	taxpayer	taxpayer	NOUN
ftr-319	1226	13	’s	’s	PART
ftr-319	1226	14	income	income	NOUN
ftr-319	1226	15	is	be	AUX
ftr-319	1226	16	subject	subject	ADJ
ftr-319	1226	17	to	to	ADP
ftr-319	1226	18	tax	tax	NOUN
ftr-319	1226	19	somewhere	somewhere	ADV
ftr-319	1226	20	,	,	PUNCT
ftr-319	1226	21	but	but	CCONJ
ftr-319	1226	22	rather	rather	ADV
ftr-319	1226	23	to	to	PART
ftr-319	1226	24	determine	determine	VERB
ftr-319	1226	25	when	when	SCONJ
ftr-319	1226	26	a	a	DET
ftr-319	1226	27	taxpayer	taxpayer	NOUN
ftr-319	1226	28	’s	’s	PART
ftr-319	1226	29	connection	connection	NOUN
ftr-319	1226	30	to	to	ADP
ftr-319	1226	31	a	a	DET
ftr-319	1226	32	particular	particular	ADJ
ftr-319	1226	33	state	state	NOUN
ftr-319	1226	34	is	be	AUX
ftr-319	1226	35	sufficient	sufficient	ADJ
ftr-319	1226	36	to	to	PART
ftr-319	1226	37	meet	meet	VERB
ftr-319	1226	38	the	the	DET
ftr-319	1226	39	demands	demand	NOUN
ftr-319	1226	40	of	of	ADP
ftr-319	1226	41	the	the	DET
ftr-319	1226	42	commerce	commerce	NOUN
ftr-319	1226	43	clause	clause	NOUN
ftr-319	1226	44	.	.	PUNCT
ftr-319	1227	1	a	a	DET
ftr-319	1227	2	throwback	throwback	NOUN
ftr-319	1227	3	rule	rule	NOUN
ftr-319	1227	4	is	be	AUX
ftr-319	1227	5	thus	thus	ADV
ftr-319	1227	6	unsuited	unsuited	ADJ
ftr-319	1227	7	to	to	ADP
ftr-319	1227	8	an	an	DET
ftr-319	1227	9	economic	economic	ADJ
ftr-319	1227	10	nexus	nexus	NOUN
ftr-319	1227	11	analysis	analysis	NOUN
ftr-319	1227	12	.	.	PUNCT
ftr-319	1228	1	throwing	throw	VERB
ftr-319	1228	2	back	back	ADP
ftr-319	1228	3	sales	sale	NOUN
ftr-319	1228	4	for	for	ADP
ftr-319	1228	5	purposes	purpose	NOUN
ftr-319	1228	6	of	of	ADP
ftr-319	1228	7	a	a	DET
ftr-319	1228	8	factor	factor	NOUN
ftr-319	1228	9	nexus	nexus	NOUN
ftr-319	1228	10	inquiry	inquiry	NOUN
ftr-319	1228	11	would	would	AUX
ftr-319	1228	12	improperly	improperly	ADV
ftr-319	1228	13	source	source	VERB
ftr-319	1228	14	sales	sale	NOUN
ftr-319	1228	15	to	to	ADP
ftr-319	1228	16	a	a	DET
ftr-319	1228	17	state	state	NOUN
ftr-319	1228	18	based	base	VERB
ftr-319	1228	19	not	not	PART
ftr-319	1228	20	upon	upon	SCONJ
ftr-319	1228	21	a	a	DET
ftr-319	1228	22	taxpayer	taxpayer	NOUN
ftr-319	1228	23	’s	’s	PART
ftr-319	1228	24	actions	action	NOUN
ftr-319	1228	25	with	with	ADP
ftr-319	1228	26	respect	respect	NOUN
ftr-319	1228	27	to	to	ADP
ftr-319	1228	28	that	that	DET
ftr-319	1228	29	state	state	NOUN
ftr-319	1228	30	,	,	PUNCT
ftr-319	1228	31	but	but	CCONJ
ftr-319	1228	32	with	with	ADP
ftr-319	1228	33	respect	respect	NOUN
ftr-319	1228	34	to	to	ADP
ftr-319	1228	35	another	another	DET
ftr-319	1228	36	state	state	NOUN
ftr-319	1228	37	’s	’s	PART
ftr-319	1228	38	jurisdiction	jurisdiction	NOUN
ftr-319	1228	39	to	to	PART
ftr-319	1228	40	tax	tax	NOUN
ftr-319	1228	41	.	.	PUNCT
ftr-319	1229	1	that	that	DET
ftr-319	1229	2	focus	focus	NOUN
ftr-319	1229	3	is	be	AUX
ftr-319	1229	4	inappropriate	inappropriate	ADJ
ftr-319	1229	5	when	when	SCONJ
ftr-319	1229	6	attempting	attempt	VERB
ftr-319	1229	7	to	to	PART
ftr-319	1229	8	determine	determine	VERB
ftr-319	1229	9	the	the	DET
ftr-319	1229	10	scope	scope	NOUN
ftr-319	1229	11	of	of	ADP
ftr-319	1229	12	a	a	DET
ftr-319	1229	13	state	state	NOUN
ftr-319	1229	14	’s	’s	PART
ftr-319	1229	15	enforcement	enforcement	NOUN
ftr-319	1229	16	jurisdiction	jurisdiction	NOUN
ftr-319	1229	17	.	.	PUNCT
ftr-319	1230	1	235	235	NUM
ftr-319	1230	2	.	.	PUNCT
ftr-319	1231	1	a	a	DET
ftr-319	1231	2	taxpayer	taxpayer	NOUN
ftr-319	1231	3	’s	’s	PART
ftr-319	1231	4	sales	sale	NOUN
ftr-319	1231	5	factor	factor	NOUN
ftr-319	1231	6	numerator	numerator	NOUN
ftr-319	1231	7	represents	represent	VERB
ftr-319	1231	8	its	its	PRON
ftr-319	1231	9	sales	sale	NOUN
ftr-319	1231	10	that	that	PRON
ftr-319	1231	11	are	be	AUX
ftr-319	1231	12	attributable	attributable	ADJ
ftr-319	1231	13	(	(	PUNCT
ftr-319	1231	14	under	under	ADP
ftr-319	1231	15	the	the	DET
ftr-319	1231	16	states	state	NOUN
ftr-319	1231	17	’	'	PUNCT
ftr-319	1231	18	particular	particular	ADJ
ftr-319	1231	19	rules	rule	NOUN
ftr-319	1231	20	)	)	PUNCT
ftr-319	1231	21	to	to	ADP
ftr-319	1231	22	the	the	DET
ftr-319	1231	23	taxing	tax	VERB
ftr-319	1231	24	state	state	NOUN
ftr-319	1231	25	.	.	PUNCT
ftr-319	1232	1	state	state	NOUN
ftr-319	1232	2	corporate	corporate	ADJ
ftr-319	1232	3	income	income	NOUN
ftr-319	1232	4	taxes	taxis	NOUN
ftr-319	1232	5	make	make	VERB
ftr-319	1232	6	use	use	NOUN
ftr-319	1232	7	of	of	ADP
ftr-319	1232	8	apportionment	apportionment	ADJ
ftr-319	1232	9	formulae	formulae	NOUN
ftr-319	1232	10	to	to	PART
ftr-319	1232	11	properly	properly	ADV
ftr-319	1232	12	allocate	allocate	VERB
ftr-319	1232	13	income	income	NOUN
ftr-319	1232	14	among	among	ADP
ftr-319	1232	15	the	the	DET
ftr-319	1232	16	states	state	NOUN
ftr-319	1232	17	in	in	ADP
ftr-319	1232	18	which	which	PRON
ftr-319	1232	19	a	a	DET
ftr-319	1232	20	taxpayer	taxpayer	NOUN
ftr-319	1232	21	does	do	VERB
ftr-319	1232	22	business	business	NOUN
ftr-319	1232	23	.	.	PUNCT
ftr-319	1233	1	historically	historically	ADV
ftr-319	1233	2	,	,	PUNCT
ftr-319	1233	3	states	state	NOUN
ftr-319	1233	4	have	have	AUX
ftr-319	1233	5	used	use	VERB
ftr-319	1233	6	three	three	NUM
ftr-319	1233	7	factors	factor	NOUN
ftr-319	1233	8	(	(	PUNCT
ftr-319	1233	9	the	the	DET
ftr-319	1233	10	property	property	NOUN
ftr-319	1233	11	factor	factor	NOUN
ftr-319	1233	12	,	,	PUNCT
ftr-319	1233	13	the	the	DET
ftr-319	1233	14	payroll	payroll	NOUN
ftr-319	1233	15	factor	factor	NOUN
ftr-319	1233	16	,	,	PUNCT
ftr-319	1233	17	and	and	CCONJ
ftr-319	1233	18	the	the	DET
ftr-319	1233	19	sales	sale	NOUN
ftr-319	1233	20	factor	factor	NOUN
ftr-319	1233	21	)	)	PUNCT
ftr-319	1233	22	to	to	PART
ftr-319	1233	23	develop	develop	VERB
ftr-319	1233	24	an	an	DET
ftr-319	1233	25	overall	overall	ADJ
ftr-319	1233	26	apportionment	apportionment	ADJ
ftr-319	1233	27	formula	formula	NOUN
ftr-319	1233	28	that	that	PRON
ftr-319	1233	29	is	be	AUX
ftr-319	1233	30	applied	apply	VERB
ftr-319	1233	31	to	to	ADP
ftr-319	1233	32	the	the	DET
ftr-319	1233	33	taxpayer	taxpayer	NOUN
ftr-319	1233	34	’s	’s	PART
ftr-319	1233	35	apportionable	apportionable	ADJ
ftr-319	1233	36	income	income	NOUN
ftr-319	1233	37	.	.	PUNCT
ftr-319	1234	1	see	see	VERB
ftr-319	1234	2	hellerstein	hellerstein	NOUN
ftr-319	1234	3	,	,	PUNCT
ftr-319	1234	4	state	state	NOUN
ftr-319	1234	5	taxation	taxation	NOUN
ftr-319	1234	6	,	,	PUNCT
ftr-319	1234	7	supra	supra	PROPN
ftr-319	1234	8	note	note	PROPN
ftr-319	1234	9	16	16	NUM
ftr-319	1234	10	,	,	PUNCT
ftr-319	1234	11	¶	¶	PROPN
ftr-319	1234	12	8.05–8.06	8.05–8.06	NUM
ftr-319	1234	13	.	.	PUNCT
ftr-319	1235	1	236	236	NUM
ftr-319	1235	2	.	.	X
ftr-319	1236	1	for	for	ADP
ftr-319	1236	2	a	a	DET
ftr-319	1236	3	detailed	detailed	ADJ
ftr-319	1236	4	discussion	discussion	NOUN
ftr-319	1236	5	of	of	ADP
ftr-319	1236	6	throwback	throwback	PROPN
ftr-319	1236	7	rules	rule	NOUN
ftr-319	1236	8	,	,	PUNCT
ftr-319	1236	9	see	see	VERB
ftr-319	1236	10	hellerstein	hellerstein	NOUN
ftr-319	1236	11	,	,	PUNCT
ftr-319	1236	12	state	state	NOUN
ftr-319	1236	13	taxation	taxation	NOUN
ftr-319	1236	14	,	,	PUNCT
ftr-319	1236	15	supra	supra	PROPN
ftr-319	1236	16	note	note	PROPN
ftr-319	1236	17	16	16	NUM
ftr-319	1236	18	,	,	PUNCT
ftr-319	1236	19	¶	¶	NOUN
ftr-319	1236	20	9.18[1][b	9.18[1][b	NUM
ftr-319	1236	21	]	]	PUNCT
ftr-319	1236	22	.	.	PUNCT
ftr-319	1237	1	the	the	DET
ftr-319	1237	2	throwback	throwback	PROPN
ftr-319	1237	3	rule	rule	NOUN
ftr-319	1237	4	is	be	AUX
ftr-319	1237	5	a	a	DET
ftr-319	1237	6	component	component	NOUN
ftr-319	1237	7	of	of	ADP
ftr-319	1237	8	the	the	DET
ftr-319	1237	9	uniform	uniform	ADJ
ftr-319	1237	10	division	division	NOUN
ftr-319	1237	11	of	of	ADP
ftr-319	1237	12	income	income	NOUN
ftr-319	1237	13	for	for	ADP
ftr-319	1237	14	tax	tax	NOUN
ftr-319	1237	15	purposes	purpose	NOUN
ftr-319	1237	16	act	act	VERB
ftr-319	1237	17	(	(	PUNCT
ftr-319	1237	18	“	"	PUNCT
ftr-319	1237	19	uditpa	uditpa	NOUN
ftr-319	1237	20	”	"	PUNCT
ftr-319	1237	21	)	)	PUNCT
ftr-319	1237	22	,	,	PUNCT
ftr-319	1237	23	a	a	DET
ftr-319	1237	24	model	model	NOUN
ftr-319	1237	25	income	income	NOUN
ftr-319	1237	26	tax	tax	PROPN
ftr-319	1237	27	act	act	NOUN
ftr-319	1237	28	drafted	draft	VERB
ftr-319	1237	29	by	by	ADP
ftr-319	1237	30	the	the	DET
ftr-319	1237	31	national	national	ADJ
ftr-319	1237	32	conference	conference	NOUN
ftr-319	1237	33	of	of	ADP
ftr-319	1237	34	commissioners	commissioner	NOUN
ftr-319	1237	35	on	on	ADP
ftr-319	1237	36	uniform	uniform	ADJ
ftr-319	1237	37	state	state	NOUN
ftr-319	1237	38	laws	law	NOUN
ftr-319	1237	39	.	.	PUNCT
ftr-319	1238	1	unif	unif	PROPN
ftr-319	1238	2	.	.	PUNCT
ftr-319	1239	1	div	div	PROPN
ftr-319	1239	2	.	.	PROPN
ftr-319	1239	3	of	of	ADP
ftr-319	1239	4	income	income	NOUN
ftr-319	1239	5	for	for	ADP
ftr-319	1239	6	tax	tax	NOUN
ftr-319	1239	7	purposes	purpose	NOUN
ftr-319	1239	8	act	act	VERB
ftr-319	1239	9	(	(	PUNCT
ftr-319	1239	10	1957	1957	NUM
ftr-319	1239	11	)	)	PUNCT
ftr-319	1239	12	.	.	PUNCT
ftr-319	1240	1	the	the	DET
ftr-319	1240	2	udipta	udipta	NOUN
ftr-319	1240	3	throwback	throwback	PROPN
ftr-319	1240	4	rule	rule	PROPN
ftr-319	1240	5	provides	provide	VERB
ftr-319	1240	6	that	that	SCONJ
ftr-319	1240	7	“	"	PUNCT
ftr-319	1240	8	[	[	X
ftr-319	1240	9	s]ales	s]ale	NOUN
ftr-319	1240	10	of	of	ADP
ftr-319	1240	11	tangible	tangible	ADJ
ftr-319	1240	12	personal	personal	ADJ
ftr-319	1240	13	property	property	NOUN
ftr-319	1240	14	are	be	AUX
ftr-319	1240	15	in	in	ADP
ftr-319	1240	16	this	this	DET
ftr-319	1240	17	state	state	NOUN
ftr-319	1240	18	if	if	SCONJ
ftr-319	1240	19	.	.	PUNCT
ftr-319	1240	20	.	.	PUNCT
ftr-319	1240	21	.	.	PUNCT
ftr-319	1241	1	the	the	DET
ftr-319	1241	2	property	property	NOUN
ftr-319	1241	3	is	be	AUX
ftr-319	1241	4	shipped	ship	VERB
ftr-319	1241	5	from	from	ADP
ftr-319	1241	6	an	an	DET
ftr-319	1241	7	office	office	NOUN
ftr-319	1241	8	,	,	PUNCT
ftr-319	1241	9	store	store	NOUN
ftr-319	1241	10	,	,	PUNCT
ftr-319	1241	11	warehouse	warehouse	NOUN
ftr-319	1241	12	,	,	PUNCT
ftr-319	1241	13	factory	factory	NOUN
ftr-319	1241	14	,	,	PUNCT
ftr-319	1241	15	or	or	CCONJ
ftr-319	1241	16	other	other	ADJ
ftr-319	1241	17	place	place	NOUN
ftr-319	1241	18	of	of	ADP
ftr-319	1241	19	storage	storage	NOUN
ftr-319	1241	20	in	in	ADP
ftr-319	1241	21	this	this	DET
ftr-319	1241	22	state	state	NOUN
ftr-319	1241	23	and	and	CCONJ
ftr-319	1241	24	(	(	PUNCT
ftr-319	1241	25	1	1	X
ftr-319	1241	26	)	)	PUNCT
ftr-319	1241	27	the	the	DET
ftr-319	1241	28	purchaser	purchaser	NOUN
ftr-319	1241	29	is	be	AUX
ftr-319	1241	30	the	the	DET
ftr-319	1241	31	united	united	PROPN
ftr-319	1241	32	states	states	PROPN
ftr-319	1241	33	government	government	NOUN
ftr-319	1241	34	or	or	CCONJ
ftr-319	1241	35	(	(	PUNCT
ftr-319	1241	36	2	2	X
ftr-319	1241	37	)	)	PUNCT
ftr-319	1241	38	the	the	DET
ftr-319	1241	39	taxpayer	taxpayer	NOUN
ftr-319	1241	40	is	be	AUX
ftr-319	1241	41	not	not	PART
ftr-319	1241	42	taxable	taxable	ADJ
ftr-319	1241	43	in	in	ADP
ftr-319	1241	44	the	the	DET
ftr-319	1241	45	state	state	NOUN
ftr-319	1241	46	of	of	ADP
ftr-319	1241	47	the	the	DET
ftr-319	1241	48	purchaser	purchaser	NOUN
ftr-319	1241	49	.	.	PUNCT
ftr-319	1241	50	”	"	PUNCT
ftr-319	1242	1	i	i	PRON
ftr-319	1242	2	d.	d.	PROPN
ftr-319	1242	3	§	§	PROPN
ftr-319	1242	4	16(b	16(b	NUM
ftr-319	1242	5	)	)	PUNCT
ftr-319	1242	6	.	.	PUNCT
ftr-319	1243	1	a	a	DET
ftr-319	1243	2	taxpayer	taxpayer	NOUN
ftr-319	1243	3	is	be	AUX
ftr-319	1243	4	deemed	deem	VERB
ftr-319	1243	5	to	to	PART
ftr-319	1243	6	be	be	AUX
ftr-319	1243	7	taxable	taxable	ADJ
ftr-319	1243	8	in	in	ADP
ftr-319	1243	9	the	the	DET
ftr-319	1243	10	state	state	NOUN
ftr-319	1243	11	of	of	ADP
ftr-319	1243	12	the	the	DET
ftr-319	1243	13	purchaser	purchaser	NOUN
ftr-319	1243	14	if	if	SCONJ
ftr-319	1243	15	the	the	DET
ftr-319	1243	16	taxpayer	taxpayer	NOUN
ftr-319	1243	17	is	be	AUX
ftr-319	1243	18	either	either	CCONJ
ftr-319	1243	19	“	"	PUNCT
ftr-319	1243	20	subject	subject	ADJ
ftr-319	1243	21	to	to	ADP
ftr-319	1243	22	a	a	DET
ftr-319	1243	23	net	net	ADJ
ftr-319	1243	24	income	income	NOUN
ftr-319	1243	25	tax	tax	NOUN
ftr-319	1243	26	,	,	PUNCT
ftr-319	1243	27	a	a	DET
ftr-319	1243	28	franchise	franchise	NOUN
ftr-319	1243	29	tax	tax	NOUN
ftr-319	1243	30	measured	measure	VERB
ftr-319	1243	31	by	by	ADP
ftr-319	1243	32	net	net	ADJ
ftr-319	1243	33	income	income	NOUN
ftr-319	1243	34	,	,	PUNCT
ftr-319	1243	35	a	a	DET
ftr-319	1243	36	franchise	franchise	NOUN
ftr-319	1243	37	tax	tax	NOUN
ftr-319	1243	38	for	for	ADP
ftr-319	1243	39	the	the	DET
ftr-319	1243	40	privilege	privilege	NOUN
ftr-319	1243	41	of	of	ADP
ftr-319	1243	42	doing	do	VERB
ftr-319	1243	43	business	business	NOUN
ftr-319	1243	44	,	,	PUNCT
ftr-319	1243	45	or	or	CCONJ
ftr-319	1243	46	a	a	DET
ftr-319	1243	47	corporate	corporate	ADJ
ftr-319	1243	48	stock	stock	NOUN
ftr-319	1243	49	tax	tax	NOUN
ftr-319	1243	50	”	"	PUNCT
ftr-319	1243	51	in	in	ADP
ftr-319	1243	52	that	that	DET
ftr-319	1243	53	state	state	NOUN
ftr-319	1243	54	or	or	CCONJ
ftr-319	1243	55	“	"	PUNCT
ftr-319	1243	56	that	that	DET
ftr-319	1243	57	state	state	NOUN
ftr-319	1243	58	has	have	VERB
ftr-319	1243	59	jurisdiction	jurisdiction	NOUN
ftr-319	1243	60	to	to	PART
ftr-319	1243	61	subject	subject	VERB
ftr-319	1243	62	the	the	DET
ftr-319	1243	63	taxpayer	taxpayer	NOUN
ftr-319	1243	64	to	to	ADP
ftr-319	1243	65	a	a	DET
ftr-319	1243	66	net	net	ADJ
ftr-319	1243	67	income	income	NOUN
ftr-319	1243	68	tax	tax	NOUN
ftr-319	1243	69	regardless	regardless	ADV
ftr-319	1243	70	of	of	ADP
ftr-319	1243	71	whether	whether	SCONJ
ftr-319	1243	72	,	,	PUNCT
ftr-319	1243	73	in	in	ADP
ftr-319	1243	74	fact	fact	NOUN
ftr-319	1243	75	,	,	PUNCT
ftr-319	1243	76	the	the	DET
ftr-319	1243	77	state	state	NOUN
ftr-319	1243	78	does	do	AUX
ftr-319	1243	79	or	or	CCONJ
ftr-319	1243	80	does	do	VERB
ftr-319	1243	81	not	not	PART
ftr-319	1243	82	.	.	PUNCT
ftr-319	1243	83	”	"	PUNCT
ftr-319	1244	1	i	i	PRON
ftr-319	1244	2	d.	d.	PROPN
ftr-319	1244	3	§	§	PROPN
ftr-319	1244	4	3	3	NUM
ftr-319	1244	5	.	.	NOUN
ftr-319	1244	6	237	237	NUM
ftr-319	1244	7	.	.	PUNCT
ftr-319	1245	1	see	see	VERB
ftr-319	1245	2	william	william	PROPN
ftr-319	1245	3	j.	j.	PROPN
ftr-319	1245	4	pierce	pierce	PROPN
ftr-319	1245	5	,	,	PUNCT
ftr-319	1245	6	the	the	DET
ftr-319	1245	7	uniform	uniform	ADJ
ftr-319	1245	8	division	division	NOUN
ftr-319	1245	9	of	of	ADP
ftr-319	1245	10	income	income	NOUN
ftr-319	1245	11	for	for	ADP
ftr-319	1245	12	state	state	NOUN
ftr-319	1245	13	tax	tax	NOUN
ftr-319	1245	14	purposes	purpose	NOUN
ftr-319	1245	15	,	,	PUNCT
ftr-319	1245	16	35	35	NUM
ftr-319	1245	17	taxes	taxis	NOUN
ftr-319	1245	18	747	747	NUM
ftr-319	1245	19	,	,	PUNCT
ftr-319	1245	20	747–51	747–51	NUM
ftr-319	1245	21	(	(	PUNCT
ftr-319	1245	22	1957	1957	NUM
ftr-319	1245	23	)	)	PUNCT
ftr-319	1245	24	.	.	PUNCT
ftr-319	1246	1	2012	2012	NUM
ftr-319	1246	2	]	]	X
ftr-319	1246	3	economic	economic	ADJ
ftr-319	1246	4	nexus	nexus	NOUN
ftr-319	1246	5	203	203	NUM
ftr-319	1246	6	a	a	DET
ftr-319	1246	7	throwback	throwback	NOUN
ftr-319	1246	8	rule	rule	NOUN
ftr-319	1246	9	is	be	AUX
ftr-319	1246	10	only	only	ADV
ftr-319	1246	11	one	one	NUM
ftr-319	1246	12	example	example	NOUN
ftr-319	1246	13	of	of	ADP
ftr-319	1246	14	how	how	SCONJ
ftr-319	1246	15	a	a	DET
ftr-319	1246	16	taxpayer	taxpayer	NOUN
ftr-319	1246	17	’s	’s	PART
ftr-319	1246	18	factors	factor	NOUN
ftr-319	1246	19	can	can	AUX
ftr-319	1246	20	be	be	AUX
ftr-319	1246	21	manipulated238	manipulated238	PROPN
ftr-319	1246	22	to	to	PART
ftr-319	1246	23	reflect	reflect	VERB
ftr-319	1246	24	aspects	aspect	NOUN
ftr-319	1246	25	of	of	ADP
ftr-319	1246	26	its	its	PRON
ftr-319	1246	27	business	business	NOUN
ftr-319	1246	28	operations	operation	NOUN
ftr-319	1246	29	other	other	ADJ
ftr-319	1246	30	than	than	ADP
ftr-319	1246	31	its	its	PRON
ftr-319	1246	32	connection	connection	NOUN
ftr-319	1246	33	with	with	ADP
ftr-319	1246	34	a	a	DET
ftr-319	1246	35	particular	particular	ADJ
ftr-319	1246	36	state.239	state.239	NOUN
ftr-319	1246	37	because	because	SCONJ
ftr-319	1246	38	the	the	DET
ftr-319	1246	39	factors	factor	NOUN
ftr-319	1246	40	are	be	AUX
ftr-319	1246	41	ultimately	ultimately	ADV
ftr-319	1246	42	subject	subject	ADJ
ftr-319	1246	43	to	to	ADP
ftr-319	1246	44	state	state	NOUN
ftr-319	1246	45	legislative	legislative	ADJ
ftr-319	1246	46	control	control	NOUN
ftr-319	1246	47	,	,	PUNCT
ftr-319	1246	48	factor	factor	NOUN
ftr-319	1246	49	definitions	definition	NOUN
ftr-319	1246	50	can	can	AUX
ftr-319	1246	51	be	be	AUX
ftr-319	1246	52	shaped	shape	VERB
ftr-319	1246	53	and	and	CCONJ
ftr-319	1246	54	changed	change	VERB
ftr-319	1246	55	in	in	ADP
ftr-319	1246	56	myriad	myriad	ADJ
ftr-319	1246	57	ways.240	ways.240	NOUN
ftr-319	1246	58	that	that	PRON
ftr-319	1246	59	definitional	definitional	ADJ
ftr-319	1246	60	flexibility	flexibility	NOUN
ftr-319	1246	61	calls	call	VERB
ftr-319	1246	62	into	into	ADP
ftr-319	1246	63	question	question	NOUN
ftr-319	1246	64	the	the	DET
ftr-319	1246	65	ability	ability	NOUN
ftr-319	1246	66	of	of	ADP
ftr-319	1246	67	state	state	NOUN
ftr-319	1246	68	quantitative	quantitative	ADJ
ftr-319	1246	69	economic	economic	ADJ
ftr-319	1246	70	nexus	nexus	NOUN
ftr-319	1246	71	standards	standard	NOUN
ftr-319	1246	72	to	to	PART
ftr-319	1246	73	provide	provide	VERB
ftr-319	1246	74	uniform	uniform	NOUN
ftr-319	1246	75	or	or	CCONJ
ftr-319	1246	76	consistent	consistent	ADJ
ftr-319	1246	77	guidance	guidance	NOUN
ftr-319	1246	78	to	to	ADP
ftr-319	1246	79	taxpayers	taxpayer	NOUN
ftr-319	1246	80	regarding	regard	VERB
ftr-319	1246	81	their	their	PRON
ftr-319	1246	82	multi	multi	ADJ
ftr-319	1246	83	-	-	ADJ
ftr-319	1246	84	state	state	ADJ
ftr-319	1246	85	taxcompliance	taxcompliance	NOUN
ftr-319	1246	86	obligations	obligation	NOUN
ftr-319	1246	87	.	.	PUNCT
ftr-319	1247	1	3	3	X
ftr-319	1247	2	.	.	X
ftr-319	1247	3	application	application	NOUN
ftr-319	1247	4	flexibility	flexibility	NOUN
ftr-319	1247	5	the	the	DET
ftr-319	1247	6	final	final	ADJ
ftr-319	1247	7	weakness	weakness	NOUN
ftr-319	1247	8	of	of	ADP
ftr-319	1247	9	current	current	ADJ
ftr-319	1247	10	factor	factor	NOUN
ftr-319	1247	11	nexus	nexus	NOUN
ftr-319	1247	12	standards	standard	NOUN
ftr-319	1247	13	is	be	AUX
ftr-319	1247	14	that	that	SCONJ
ftr-319	1247	15	nothing	nothing	PRON
ftr-319	1247	16	prevents	prevent	VERB
ftr-319	1247	17	states	state	NOUN
ftr-319	1247	18	from	from	ADP
ftr-319	1247	19	adopting	adopt	VERB
ftr-319	1247	20	opt	opt	VERB
ftr-319	1247	21	-	-	PUNCT
ftr-319	1247	22	out	out	ADP
ftr-319	1247	23	provisions	provision	NOUN
ftr-319	1247	24	like	like	ADP
ftr-319	1247	25	those	those	PRON
ftr-319	1247	26	enacted	enact	VERB
ftr-319	1247	27	by	by	ADP
ftr-319	1247	28	the	the	DET
ftr-319	1247	29	ohio	ohio	PROPN
ftr-319	1247	30	and	and	CCONJ
ftr-319	1247	31	oklahoma	oklahoma	PROPN
ftr-319	1247	32	legislatures	legislature	NOUN
ftr-319	1247	33	and	and	CCONJ
ftr-319	1247	34	by	by	ADP
ftr-319	1247	35	the	the	DET
ftr-319	1247	36	california	california	PROPN
ftr-319	1247	37	franchise	franchise	PROPN
ftr-319	1247	38	tax	tax	PROPN
ftr-319	1247	39	board	board	PROPN
ftr-319	1247	40	.	.	PUNCT
ftr-319	1248	1	as	as	SCONJ
ftr-319	1248	2	discussed	discuss	VERB
ftr-319	1248	3	above	above	ADV
ftr-319	1248	4	,	,	PUNCT
ftr-319	1248	5	the	the	DET
ftr-319	1248	6	ohio	ohio	PROPN
ftr-319	1248	7	factor	factor	NOUN
ftr-319	1248	8	nexus	nexus	NOUN
ftr-319	1248	9	provision	provision	NOUN
ftr-319	1248	10	provides	provide	VERB
ftr-319	1248	11	an	an	DET
ftr-319	1248	12	alternative	alternative	ADJ
ftr-319	1248	13	rule	rule	NOUN
ftr-319	1248	14	under	under	ADP
ftr-319	1248	15	which	which	PRON
ftr-319	1248	16	a	a	DET
ftr-319	1248	17	person	person	NOUN
ftr-319	1248	18	has	have	VERB
ftr-319	1248	19	a	a	DET
ftr-319	1248	20	substantial	substantial	ADJ
ftr-319	1248	21	nexus	nexus	NOUN
ftr-319	1248	22	with	with	ADP
ftr-319	1248	23	the	the	DET
ftr-319	1248	24	state	state	NOUN
ftr-319	1248	25	if	if	SCONJ
ftr-319	1248	26	the	the	DET
ftr-319	1248	27	person	person	NOUN
ftr-319	1248	28	“	"	PUNCT
ftr-319	1248	29	[	[	X
ftr-319	1248	30	o]therwise	o]therwise	PROPN
ftr-319	1248	31	has	have	VERB
ftr-319	1248	32	nexus	nexus	NOUN
ftr-319	1248	33	with	with	ADP
ftr-319	1248	34	the	the	DET
ftr-319	1248	35	state	state	NOUN
ftr-319	1248	36	to	to	ADP
ftr-319	1248	37	an	an	DET
ftr-319	1248	38	extent	extent	NOUN
ftr-319	1248	39	that	that	SCONJ
ftr-319	1248	40	the	the	DET
ftr-319	1248	41	person	person	NOUN
ftr-319	1248	42	can	can	AUX
ftr-319	1248	43	be	be	AUX
ftr-319	1248	44	required	require	VERB
ftr-319	1248	45	to	to	PART
ftr-319	1248	46	remit	remit	VERB
ftr-319	1248	47	the	the	DET
ftr-319	1248	48	tax	tax	NOUN
ftr-319	1248	49	[	[	PUNCT
ftr-319	1248	50	]	]	X
ftr-319	1248	51	under	under	ADP
ftr-319	1248	52	the	the	DET
ftr-319	1248	53	constitution	constitution	NOUN
ftr-319	1248	54	of	of	ADP
ftr-319	1248	55	the	the	DET
ftr-319	1248	56	united	united	PROPN
ftr-319	1248	57	states	states	PROPN
ftr-319	1248	58	.	.	PUNCT
ftr-319	1249	1	”241	”241	X
ftr-319	1249	2	oklahoma	oklahoma	PROPN
ftr-319	1249	3	law	law	PROPN
ftr-319	1249	4	similarly	similarly	ADV
ftr-319	1249	5	allows	allow	VERB
ftr-319	1249	6	the	the	DET
ftr-319	1249	7	state	state	NOUN
ftr-319	1249	8	to	to	PART
ftr-319	1249	9	impose	impose	VERB
ftr-319	1249	10	its	its	PRON
ftr-319	1249	11	tax	tax	NOUN
ftr-319	1249	12	on	on	ADP
ftr-319	1249	13	a	a	DET
ftr-319	1249	14	business	business	NOUN
ftr-319	1249	15	that	that	SCONJ
ftr-319	1249	16	“	"	PUNCT
ftr-319	1249	17	[	[	X
ftr-319	1249	18	o]therwise	o]therwise	NOUN
ftr-319	1249	19	has	have	VERB
ftr-319	1249	20	nexus	nexus	NOUN
ftr-319	1249	21	with	with	ADP
ftr-319	1249	22	this	this	DET
ftr-319	1249	23	state	state	NOUN
ftr-319	1249	24	to	to	ADP
ftr-319	1249	25	an	an	DET
ftr-319	1249	26	extent	extent	NOUN
ftr-319	1249	27	that	that	SCONJ
ftr-319	1249	28	the	the	DET
ftr-319	1249	29	person	person	NOUN
ftr-319	1249	30	can	can	AUX
ftr-319	1249	31	be	be	AUX
ftr-319	1249	32	required	require	VERB
ftr-319	1249	33	to	to	PART
ftr-319	1249	34	remit	remit	VERB
ftr-319	1249	35	the	the	DET
ftr-319	1249	36	tax	tax	NOUN
ftr-319	1249	37	imposed	impose	VERB
ftr-319	1249	38	under	under	ADP
ftr-319	1249	39	this	this	DET
ftr-319	1249	40	act	act	NOUN
ftr-319	1249	41	under	under	ADP
ftr-319	1249	42	the	the	DET
ftr-319	1249	43	constitution	constitution	NOUN
ftr-319	1249	44	of	of	ADP
ftr-319	1249	45	the	the	DET
ftr-319	1249	46	united	united	PROPN
ftr-319	1249	47	states	states	PROPN
ftr-319	1249	48	.	.	PUNCT
ftr-319	1249	49	”242	”242	VERB
ftr-319	1250	1	the	the	DET
ftr-319	1250	2	california	california	PROPN
ftr-319	1250	3	franchise	franchise	PROPN
ftr-319	1250	4	tax	tax	PROPN
ftr-319	1250	5	board	board	NOUN
ftr-319	1250	6	has	have	AUX
ftr-319	1250	7	also	also	ADV
ftr-319	1250	8	indicated	indicate	VERB
ftr-319	1250	9	that	that	SCONJ
ftr-319	1250	10	it	it	PRON
ftr-319	1250	11	can	can	AUX
ftr-319	1250	12	assert	assert	VERB
ftr-319	1250	13	nexus	nexus	NOUN
ftr-319	1250	14	over	over	ADP
ftr-319	1250	15	a	a	DET
ftr-319	1250	16	taxpayer	taxpayer	NOUN
ftr-319	1250	17	if	if	SCONJ
ftr-319	1250	18	that	that	DET
ftr-319	1250	19	taxpayer	taxpayer	NOUN
ftr-319	1250	20	actively	actively	ADV
ftr-319	1250	21	engages	engage	VERB
ftr-319	1250	22	in	in	ADP
ftr-319	1250	23	238	238	NUM
ftr-319	1250	24	.	.	PUNCT
ftr-319	1251	1	“	"	PUNCT
ftr-319	1251	2	manipulated	manipulate	VERB
ftr-319	1251	3	”	"	PUNCT
ftr-319	1251	4	is	be	AUX
ftr-319	1251	5	not	not	PART
ftr-319	1251	6	used	use	VERB
ftr-319	1251	7	in	in	ADP
ftr-319	1251	8	a	a	DET
ftr-319	1251	9	pejorative	pejorative	ADJ
ftr-319	1251	10	sense	sense	NOUN
ftr-319	1251	11	.	.	PUNCT
ftr-319	1252	1	rather	rather	ADV
ftr-319	1252	2	,	,	PUNCT
ftr-319	1252	3	it	it	PRON
ftr-319	1252	4	merely	merely	ADV
ftr-319	1252	5	refers	refer	VERB
ftr-319	1252	6	to	to	ADP
ftr-319	1252	7	the	the	DET
ftr-319	1252	8	fact	fact	NOUN
ftr-319	1252	9	that	that	SCONJ
ftr-319	1252	10	states	state	NOUN
ftr-319	1252	11	can	can	AUX
ftr-319	1252	12	change	change	VERB
ftr-319	1252	13	(	(	PUNCT
ftr-319	1252	14	or	or	CCONJ
ftr-319	1252	15	customize	customize	VERB
ftr-319	1252	16	)	)	PUNCT
ftr-319	1252	17	their	their	PRON
ftr-319	1252	18	factors	factor	NOUN
ftr-319	1252	19	to	to	PART
ftr-319	1252	20	take	take	VERB
ftr-319	1252	21	into	into	ADP
ftr-319	1252	22	account	account	NOUN
ftr-319	1252	23	elements	element	NOUN
ftr-319	1252	24	perhaps	perhaps	ADV
ftr-319	1252	25	not	not	PART
ftr-319	1252	26	previously	previously	ADV
ftr-319	1252	27	contemplated	contemplate	VERB
ftr-319	1252	28	or	or	CCONJ
ftr-319	1252	29	that	that	PRON
ftr-319	1252	30	cause	cause	VERB
ftr-319	1252	31	the	the	DET
ftr-319	1252	32	standard	standard	ADJ
ftr-319	1252	33	factor	factor	NOUN
ftr-319	1252	34	formulation	formulation	NOUN
ftr-319	1252	35	to	to	PART
ftr-319	1252	36	produce	produce	VERB
ftr-319	1252	37	results	result	NOUN
ftr-319	1252	38	that	that	PRON
ftr-319	1252	39	were	be	AUX
ftr-319	1252	40	not	not	PART
ftr-319	1252	41	desired	desire	VERB
ftr-319	1252	42	or	or	CCONJ
ftr-319	1252	43	anticipated	anticipate	VERB
ftr-319	1252	44	.	.	PUNCT
ftr-319	1253	1	239	239	NUM
ftr-319	1253	2	.	.	PUNCT
ftr-319	1254	1	although	although	SCONJ
ftr-319	1254	2	the	the	DET
ftr-319	1254	3	mtc	mtc	NOUN
ftr-319	1254	4	formulation	formulation	NOUN
ftr-319	1254	5	for	for	ADP
ftr-319	1254	6	calculating	calculate	VERB
ftr-319	1254	7	a	a	DET
ftr-319	1254	8	taxpayer	taxpayer	NOUN
ftr-319	1254	9	’s	’s	PART
ftr-319	1254	10	sales	sale	NOUN
ftr-319	1254	11	for	for	ADP
ftr-319	1254	12	purposes	purpose	NOUN
ftr-319	1254	13	of	of	ADP
ftr-319	1254	14	its	its	PRON
ftr-319	1254	15	factor	factor	NOUN
ftr-319	1254	16	nexus	nexus	NOUN
ftr-319	1254	17	standard	standard	NOUN
ftr-319	1254	18	does	do	AUX
ftr-319	1254	19	not	not	PART
ftr-319	1254	20	include	include	VERB
ftr-319	1254	21	a	a	DET
ftr-319	1254	22	throwback	throwback	NOUN
ftr-319	1254	23	rule	rule	NOUN
ftr-319	1254	24	,	,	PUNCT
ftr-319	1254	25	as	as	ADP
ftr-319	1254	26	show	show	NOUN
ftr-319	1254	27	above	above	ADV
ftr-319	1254	28	in	in	ADP
ftr-319	1254	29	part	part	NOUN
ftr-319	1254	30	ii.c.2	ii.c.2	NOUN
ftr-319	1254	31	,	,	PUNCT
ftr-319	1254	32	states	state	NOUN
ftr-319	1254	33	have	have	AUX
ftr-319	1254	34	often	often	ADV
ftr-319	1254	35	relied	rely	VERB
ftr-319	1254	36	upon	upon	SCONJ
ftr-319	1254	37	their	their	PRON
ftr-319	1254	38	general	general	ADJ
ftr-319	1254	39	apportionment	apportionment	ADJ
ftr-319	1254	40	provisions	provision	NOUN
ftr-319	1254	41	rather	rather	ADV
ftr-319	1254	42	than	than	ADP
ftr-319	1254	43	the	the	DET
ftr-319	1254	44	mtc	mtc	NOUN
ftr-319	1254	45	’s	’s	PART
ftr-319	1254	46	formulation	formulation	NOUN
ftr-319	1254	47	.	.	PUNCT
ftr-319	1255	1	most	most	ADJ
ftr-319	1255	2	states	state	NOUN
ftr-319	1255	3	’	'	PUNCT
ftr-319	1255	4	general	general	ADJ
ftr-319	1255	5	apportionment	apportionment	ADJ
ftr-319	1255	6	provisions	provision	NOUN
ftr-319	1255	7	contain	contain	VERB
ftr-319	1255	8	throwback	throwback	NOUN
ftr-319	1255	9	rules	rule	NOUN
ftr-319	1255	10	.	.	PUNCT
ftr-319	1256	1	see	see	VERB
ftr-319	1256	2	hellerstein	hellerstein	NOUN
ftr-319	1256	3	,	,	PUNCT
ftr-319	1256	4	state	state	NOUN
ftr-319	1256	5	taxation	taxation	NOUN
ftr-319	1256	6	,	,	PUNCT
ftr-319	1256	7	supra	supra	PROPN
ftr-319	1256	8	note	note	NOUN
ftr-319	1256	9	16	16	NUM
ftr-319	1256	10	,	,	PUNCT
ftr-319	1256	11	at	at	ADP
ftr-319	1256	12	¶	¶	PROPN
ftr-319	1256	13	9.18[1][b][i	9.18[1][b][i	PROPN
ftr-319	1256	14	]	]	X
ftr-319	1256	15	.	.	PUNCT
ftr-319	1257	1	240	240	NUM
ftr-319	1257	2	.	.	PUNCT
ftr-319	1258	1	the	the	DET
ftr-319	1258	2	mtc	mtc	PROPN
ftr-319	1258	3	’s	’s	PART
ftr-319	1258	4	model	model	NOUN
ftr-319	1258	5	regulations	regulation	NOUN
ftr-319	1258	6	to	to	ADP
ftr-319	1258	7	the	the	DET
ftr-319	1258	8	uditpa	uditpa	NOUN
ftr-319	1258	9	include	include	VERB
ftr-319	1258	10	both	both	DET
ftr-319	1258	11	a	a	DET
ftr-319	1258	12	provision	provision	NOUN
ftr-319	1258	13	allowing	allow	VERB
ftr-319	1258	14	the	the	DET
ftr-319	1258	15	use	use	NOUN
ftr-319	1258	16	of	of	ADP
ftr-319	1258	17	alternative	alternative	ADJ
ftr-319	1258	18	apportionment	apportionment	ADJ
ftr-319	1258	19	formulas	formula	NOUN
ftr-319	1258	20	“	"	PUNCT
ftr-319	1258	21	where	where	SCONJ
ftr-319	1258	22	the	the	DET
ftr-319	1258	23	apportionment	apportionment	NOUN
ftr-319	1258	24	an	an	DET
ftr-319	1258	25	allocation	allocation	NOUN
ftr-319	1258	26	provisions	provision	NOUN
ftr-319	1258	27	contained	contain	VERB
ftr-319	1258	28	in	in	ADP
ftr-319	1258	29	article	article	NOUN
ftr-319	1258	30	iv	iv	PRON
ftr-319	1258	31	produce	produce	VERB
ftr-319	1258	32	incongruous	incongruous	ADJ
ftr-319	1258	33	results	result	NOUN
ftr-319	1258	34	”	"	PUNCT
ftr-319	1258	35	and	and	CCONJ
ftr-319	1258	36	special	special	ADJ
ftr-319	1258	37	rules	rule	NOUN
ftr-319	1258	38	that	that	PRON
ftr-319	1258	39	modify	modify	VERB
ftr-319	1258	40	the	the	DET
ftr-319	1258	41	normal	normal	ADJ
ftr-319	1258	42	apportionment	apportionment	NOUN
ftr-319	1258	43	rules	rule	NOUN
ftr-319	1258	44	in	in	ADP
ftr-319	1258	45	specific	specific	ADJ
ftr-319	1258	46	situations	situation	NOUN
ftr-319	1258	47	.	.	PUNCT
ftr-319	1259	1	see	see	VERB
ftr-319	1259	2	multistate	multistate	NOUN
ftr-319	1259	3	tax	tax	NOUN
ftr-319	1259	4	comm’n	comm’n	NOUN
ftr-319	1259	5	,	,	PUNCT
ftr-319	1259	6	allocation	allocation	NOUN
ftr-319	1259	7	and	and	CCONJ
ftr-319	1259	8	apportionment	apportionment	ADJ
ftr-319	1259	9	regulations	regulation	NOUN
ftr-319	1259	10	§	§	PROPN
ftr-319	1259	11	§	§	PROPN
ftr-319	1259	12	iv.18(a)-(c	iv.18(a)-(c	PROPN
ftr-319	1259	13	)	)	PUNCT
ftr-319	1259	14	(	(	PUNCT
ftr-319	1259	15	2010	2010	NUM
ftr-319	1259	16	)	)	PUNCT
ftr-319	1259	17	,	,	PUNCT
ftr-319	1259	18	http://www.mtc.gov/uploadedfiles/multistate_tax_commission/uniformity/	http://www.mtc.gov/uploadedfiles/multistate_tax_commission/uniformity/	X
ftr-319	1259	19	uniformity_projects	uniformity_project	NOUN
ftr-319	1259	20	/	/	SYM
ftr-319	1259	21	a_-_z	a_-_z	NOUN
ftr-319	1259	22	/	/	SYM
ftr-319	1259	23	allocaitonandapportionmentreg.pdf	allocaitonandapportionmentreg.pdf	X
ftr-319	1259	24	.	.	PUNCT
ftr-319	1260	1	states	state	NOUN
ftr-319	1260	2	have	have	AUX
ftr-319	1260	3	followed	follow	VERB
ftr-319	1260	4	suit	suit	NOUN
ftr-319	1260	5	by	by	ADP
ftr-319	1260	6	adopting	adopt	VERB
ftr-319	1260	7	special	special	ADJ
ftr-319	1260	8	apportionment	apportionment	NOUN
ftr-319	1260	9	rules	rule	NOUN
ftr-319	1260	10	.	.	PUNCT
ftr-319	1261	1	see	see	VERB
ftr-319	1261	2	,	,	PUNCT
ftr-319	1261	3	e.g.	e.g.	ADV
ftr-319	1261	4	,	,	PUNCT
ftr-319	1261	5	cal	cal	PROPN
ftr-319	1261	6	.	.	PUNCT
ftr-319	1262	1	rev	rev	PROPN
ftr-319	1262	2	.	.	PROPN
ftr-319	1262	3	&	&	CCONJ
ftr-319	1262	4	tax	tax	PROPN
ftr-319	1262	5	code	code	PROPN
ftr-319	1262	6	§	§	PROPN
ftr-319	1262	7	25137	25137	NUM
ftr-319	1262	8	(	(	PUNCT
ftr-319	1262	9	west	west	NOUN
ftr-319	1262	10	2012	2012	NUM
ftr-319	1262	11	)	)	PUNCT
ftr-319	1262	12	;	;	PUNCT
ftr-319	1263	1	ga	ga	PROPN
ftr-319	1263	2	.	.	PROPN
ftr-319	1263	3	comp	comp	PROPN
ftr-319	1263	4	.	.	PUNCT
ftr-319	1264	1	r.	r.	PROPN
ftr-319	1264	2	&	&	CCONJ
ftr-319	1264	3	regs	regs	PROPN
ftr-319	1264	4	.	.	PUNCT
ftr-319	1265	1	§	§	PROPN
ftr-319	1265	2	560	560	NUM
ftr-319	1265	3	-	-	SYM
ftr-319	1265	4	7	7	NUM
ftr-319	1265	5	-	-	PUNCT
ftr-319	1265	6	7-.03(5)(e	7-.03(5)(e	NOUN
ftr-319	1265	7	)	)	PUNCT
ftr-319	1265	8	(	(	PUNCT
ftr-319	1265	9	2012	2012	NUM
ftr-319	1265	10	)	)	PUNCT
ftr-319	1265	11	;	;	PUNCT
ftr-319	1265	12	ill	ill	PROPN
ftr-319	1265	13	.	.	PUNCT
ftr-319	1265	14	admin	admin	PROPN
ftr-319	1265	15	.	.	PUNCT
ftr-319	1265	16	code	code	PROPN
ftr-319	1265	17	tit	tit	PROPN
ftr-319	1265	18	.	.	PUNCT
ftr-319	1266	1	86	86	NUM
ftr-319	1266	2	,	,	PUNCT
ftr-319	1266	3	§	§	PROPN
ftr-319	1266	4	100.3380(c	100.3380(c	NUM
ftr-319	1266	5	)	)	PUNCT
ftr-319	1266	6	(	(	PUNCT
ftr-319	1266	7	2012	2012	NUM
ftr-319	1266	8	)	)	PUNCT
ftr-319	1266	9	.	.	PUNCT
ftr-319	1267	1	241	241	X
ftr-319	1267	2	.	.	PROPN
ftr-319	1267	3	ohio	ohio	PROPN
ftr-319	1267	4	rev	rev	PROPN
ftr-319	1267	5	.	.	PROPN
ftr-319	1267	6	code	code	PROPN
ftr-319	1267	7	.	.	PUNCT
ftr-319	1268	1	ann	ann	PROPN
ftr-319	1268	2	.	.	PUNCT
ftr-319	1269	1	§	§	PROPN
ftr-319	1269	2	5751.01(h)(4	5751.01(h)(4	PROPN
ftr-319	1269	3	)	)	PUNCT
ftr-319	1269	4	(	(	PUNCT
ftr-319	1269	5	west	west	NOUN
ftr-319	1269	6	2012	2012	NUM
ftr-319	1269	7	)	)	PUNCT
ftr-319	1269	8	.	.	PUNCT
ftr-319	1270	1	242	242	NUM
ftr-319	1270	2	.	.	X
ftr-319	1270	3	okla	okla	NOUN
ftr-319	1270	4	.	.	PUNCT
ftr-319	1271	1	stat	stat	PROPN
ftr-319	1271	2	.	.	PUNCT
ftr-319	1272	1	tit	tit	NOUN
ftr-319	1272	2	.	.	PUNCT
ftr-319	1273	1	68	68	NUM
ftr-319	1273	2	§	§	PROPN
ftr-319	1273	3	1218(h)(7	1218(h)(7	NUM
ftr-319	1273	4	)	)	PUNCT
ftr-319	1273	5	(	(	PUNCT
ftr-319	1273	6	2012	2012	NUM
ftr-319	1273	7	)	)	PUNCT
ftr-319	1273	8	.	.	PUNCT
ftr-319	1274	1	204	204	NUM
ftr-319	1274	2	florida	florida	PROPN
ftr-319	1274	3	tax	tax	NOUN
ftr-319	1274	4	review	review	NOUN
ftr-319	1274	5	[	[	X
ftr-319	1274	6	vol	vol	NOUN
ftr-319	1274	7	.	.	PUNCT
ftr-319	1275	1	13:4	13:4	NUM
ftr-319	1275	2	business	business	NOUN
ftr-319	1275	3	transactions	transaction	NOUN
ftr-319	1275	4	for	for	ADP
ftr-319	1275	5	profit	profit	NOUN
ftr-319	1275	6	in	in	ADP
ftr-319	1275	7	the	the	DET
ftr-319	1275	8	state	state	NOUN
ftr-319	1275	9	,	,	PUNCT
ftr-319	1275	10	regardless	regardless	ADV
ftr-319	1275	11	of	of	ADP
ftr-319	1275	12	whether	whether	SCONJ
ftr-319	1275	13	those	those	DET
ftr-319	1275	14	activities	activity	NOUN
ftr-319	1275	15	meet	meet	VERB
ftr-319	1275	16	the	the	DET
ftr-319	1275	17	state	state	NOUN
ftr-319	1275	18	’s	’s	PART
ftr-319	1275	19	factor	factor	NOUN
ftr-319	1275	20	nexus	nexus	NOUN
ftr-319	1275	21	thresholds.243	thresholds.243	PROPN
ftr-319	1275	22	these	these	DET
ftr-319	1275	23	economic	economic	ADJ
ftr-319	1275	24	nexus	nexus	NOUN
ftr-319	1275	25	“	"	PUNCT
ftr-319	1275	26	safety	safety	NOUN
ftr-319	1275	27	valves	valve	NOUN
ftr-319	1275	28	”	"	PUNCT
ftr-319	1275	29	undercut	undercut	VERB
ftr-319	1275	30	any	any	DET
ftr-319	1275	31	potential	potential	NOUN
ftr-319	1275	32	for	for	ADP
ftr-319	1275	33	state	state	NOUN
ftr-319	1275	34	-	-	PUNCT
ftr-319	1275	35	adopted	adopt	VERB
ftr-319	1275	36	factor	factor	NOUN
ftr-319	1275	37	nexus	nexus	NOUN
ftr-319	1275	38	to	to	PART
ftr-319	1275	39	provide	provide	VERB
ftr-319	1275	40	uniformity	uniformity	NOUN
ftr-319	1275	41	or	or	CCONJ
ftr-319	1275	42	certainty	certainty	NOUN
ftr-319	1275	43	.	.	PUNCT
ftr-319	1276	1	a	a	DET
ftr-319	1276	2	taxpayer	taxpayer	NOUN
ftr-319	1276	3	that	that	PRON
ftr-319	1276	4	does	do	AUX
ftr-319	1276	5	not	not	PART
ftr-319	1276	6	meet	meet	VERB
ftr-319	1276	7	a	a	DET
ftr-319	1276	8	state	state	NOUN
ftr-319	1276	9	’s	’s	PART
ftr-319	1276	10	prescribed	prescribe	VERB
ftr-319	1276	11	thresholds	threshold	NOUN
ftr-319	1276	12	must	must	AUX
ftr-319	1276	13	still	still	ADV
ftr-319	1276	14	consider	consider	VERB
ftr-319	1276	15	whether	whether	SCONJ
ftr-319	1276	16	the	the	DET
ftr-319	1276	17	state	state	NOUN
ftr-319	1276	18	could	could	AUX
ftr-319	1276	19	argue	argue	VERB
ftr-319	1276	20	that	that	SCONJ
ftr-319	1276	21	it	it	PRON
ftr-319	1276	22	has	have	VERB
ftr-319	1276	23	nexus	nexus	NOUN
ftr-319	1276	24	under	under	ADP
ftr-319	1276	25	some	some	DET
ftr-319	1276	26	non	non	ADJ
ftr-319	1276	27	-	-	ADJ
ftr-319	1276	28	defined	define	VERB
ftr-319	1276	29	,	,	PUNCT
ftr-319	1276	30	qualitative	qualitative	ADJ
ftr-319	1276	31	nexus	nexus	NOUN
ftr-319	1276	32	standard	standard	NOUN
ftr-319	1276	33	.	.	PUNCT
ftr-319	1277	1	application	application	NOUN
ftr-319	1277	2	flexibility	flexibility	NOUN
ftr-319	1277	3	thus	thus	ADV
ftr-319	1277	4	completely	completely	ADV
ftr-319	1277	5	undermines	undermine	VERB
ftr-319	1277	6	the	the	DET
ftr-319	1277	7	administrative	administrative	ADJ
ftr-319	1277	8	and	and	CCONJ
ftr-319	1277	9	commercial	commercial	ADJ
ftr-319	1277	10	benefits	benefit	NOUN
ftr-319	1277	11	of	of	ADP
ftr-319	1277	12	factor	factor	NOUN
ftr-319	1277	13	nexus	nexus	NOUN
ftr-319	1277	14	and	and	CCONJ
ftr-319	1277	15	is	be	AUX
ftr-319	1277	16	perhaps	perhaps	ADV
ftr-319	1277	17	the	the	DET
ftr-319	1277	18	most	most	ADV
ftr-319	1277	19	damning	damning	ADJ
ftr-319	1277	20	type	type	NOUN
ftr-319	1277	21	of	of	ADP
ftr-319	1277	22	flexibility	flexibility	NOUN
ftr-319	1277	23	for	for	ADP
ftr-319	1277	24	state	state	NOUN
ftr-319	1277	25	-	-	PUNCT
ftr-319	1277	26	adopted	adopt	VERB
ftr-319	1277	27	factor	factor	NOUN
ftr-319	1277	28	nexus	nexus	NOUN
ftr-319	1277	29	.	.	PUNCT
ftr-319	1278	1	if	if	SCONJ
ftr-319	1278	2	factor	factor	NOUN
ftr-319	1278	3	nexus	nexus	NOUN
ftr-319	1278	4	is	be	AUX
ftr-319	1278	5	to	to	PART
ftr-319	1278	6	be	be	AUX
ftr-319	1278	7	accepted	accept	VERB
ftr-319	1278	8	as	as	ADP
ftr-319	1278	9	an	an	DET
ftr-319	1278	10	administrative	administrative	ADJ
ftr-319	1278	11	proxy	proxy	NOUN
ftr-319	1278	12	for	for	ADP
ftr-319	1278	13	economic	economic	ADJ
ftr-319	1278	14	nexus	nexus	NOUN
ftr-319	1278	15	,	,	PUNCT
ftr-319	1278	16	states	state	NOUN
ftr-319	1278	17	(	(	PUNCT
ftr-319	1278	18	just	just	ADV
ftr-319	1278	19	as	as	SCONJ
ftr-319	1278	20	taxpayers	taxpayer	NOUN
ftr-319	1278	21	)	)	PUNCT
ftr-319	1278	22	should	should	AUX
ftr-319	1278	23	be	be	AUX
ftr-319	1278	24	bound	bind	VERB
ftr-319	1278	25	to	to	ADP
ftr-319	1278	26	their	their	PRON
ftr-319	1278	27	choice	choice	NOUN
ftr-319	1278	28	.	.	PUNCT
ftr-319	1279	1	4	4	X
ftr-319	1279	2	.	.	X
ftr-319	1279	3	summary	summary	VERB
ftr-319	1279	4	the	the	DET
ftr-319	1279	5	sum	sum	NOUN
ftr-319	1279	6	of	of	ADP
ftr-319	1279	7	this	this	DET
ftr-319	1279	8	discussion	discussion	NOUN
ftr-319	1279	9	evidences	evidence	VERB
ftr-319	1279	10	that	that	SCONJ
ftr-319	1279	11	factor	factor	NOUN
ftr-319	1279	12	nexus	nexus	NOUN
ftr-319	1279	13	(	(	PUNCT
ftr-319	1279	14	in	in	ADP
ftr-319	1279	15	its	its	PRON
ftr-319	1279	16	current	current	ADJ
ftr-319	1279	17	form	form	NOUN
ftr-319	1279	18	)	)	PUNCT
ftr-319	1279	19	does	do	AUX
ftr-319	1279	20	not	not	PART
ftr-319	1279	21	provide	provide	VERB
ftr-319	1279	22	any	any	DET
ftr-319	1279	23	assurance	assurance	NOUN
ftr-319	1279	24	of	of	ADP
ftr-319	1279	25	a	a	DET
ftr-319	1279	26	consistent	consistent	ADJ
ftr-319	1279	27	,	,	PUNCT
ftr-319	1279	28	uniform	uniform	ADJ
ftr-319	1279	29	economic	economic	ADJ
ftr-319	1279	30	nexus	nexus	NOUN
ftr-319	1279	31	standard	standard	NOUN
ftr-319	1279	32	.	.	PUNCT
ftr-319	1280	1	that	that	DET
ftr-319	1280	2	approach	approach	NOUN
ftr-319	1280	3	to	to	ADP
ftr-319	1280	4	economic	economic	ADJ
ftr-319	1280	5	nexus	nexus	NOUN
ftr-319	1280	6	certainly	certainly	ADV
ftr-319	1280	7	provides	provide	VERB
ftr-319	1280	8	administrative	administrative	ADJ
ftr-319	1280	9	benefits	benefit	NOUN
ftr-319	1280	10	and	and	CCONJ
ftr-319	1280	11	may	may	AUX
ftr-319	1280	12	capture	capture	VERB
ftr-319	1280	13	a	a	DET
ftr-319	1280	14	good	good	ADJ
ftr-319	1280	15	portion	portion	NOUN
ftr-319	1280	16	of	of	ADP
ftr-319	1280	17	taxpayers	taxpayer	NOUN
ftr-319	1280	18	with	with	ADP
ftr-319	1280	19	an	an	DET
ftr-319	1280	20	economic	economic	ADJ
ftr-319	1280	21	nexus	nexus	NOUN
ftr-319	1280	22	in	in	ADP
ftr-319	1280	23	a	a	DET
ftr-319	1280	24	taxing	tax	VERB
ftr-319	1280	25	state	state	NOUN
ftr-319	1280	26	.	.	PUNCT
ftr-319	1281	1	however	however	ADV
ftr-319	1281	2	,	,	PUNCT
ftr-319	1281	3	state	state	NOUN
ftr-319	1281	4	factor	factor	NOUN
ftr-319	1281	5	nexus	nexus	NOUN
ftr-319	1281	6	standards	standard	NOUN
ftr-319	1281	7	simply	simply	ADV
ftr-319	1281	8	do	do	AUX
ftr-319	1281	9	not	not	PART
ftr-319	1281	10	provide	provide	VERB
ftr-319	1281	11	any	any	DET
ftr-319	1281	12	guidance	guidance	NOUN
ftr-319	1281	13	on	on	ADP
ftr-319	1281	14	the	the	DET
ftr-319	1281	15	constitutional	constitutional	ADJ
ftr-319	1281	16	question	question	NOUN
ftr-319	1281	17	—	—	PUNCT
ftr-319	1281	18	when	when	SCONJ
ftr-319	1281	19	does	do	AUX
ftr-319	1281	20	an	an	DET
ftr-319	1281	21	economic	economic	ADJ
ftr-319	1281	22	nexus	nexus	NOUN
ftr-319	1281	23	rise	rise	NOUN
ftr-319	1281	24	to	to	ADP
ftr-319	1281	25	the	the	DET
ftr-319	1281	26	level	level	NOUN
ftr-319	1281	27	of	of	ADP
ftr-319	1281	28	a	a	DET
ftr-319	1281	29	substantial	substantial	ADJ
ftr-319	1281	30	nexus	nexus	NOUN
ftr-319	1281	31	?	?	PUNCT
ftr-319	1282	1	at	at	ADP
ftr-319	1282	2	best	well	ADV
ftr-319	1282	3	,	,	PUNCT
ftr-319	1282	4	those	those	DET
ftr-319	1282	5	standards	standard	NOUN
ftr-319	1282	6	provide	provide	VERB
ftr-319	1282	7	bright	bright	ADJ
ftr-319	1282	8	-	-	PUNCT
ftr-319	1282	9	line	line	NOUN
ftr-319	1282	10	rules	rule	NOUN
ftr-319	1282	11	that	that	PRON
ftr-319	1282	12	create	create	VERB
ftr-319	1282	13	some	some	DET
ftr-319	1282	14	level	level	NOUN
ftr-319	1282	15	of	of	ADP
ftr-319	1282	16	certainty	certainty	NOUN
ftr-319	1282	17	for	for	ADP
ftr-319	1282	18	states	state	NOUN
ftr-319	1282	19	and	and	CCONJ
ftr-319	1282	20	taxpayers	taxpayer	NOUN
ftr-319	1282	21	—	—	PUNCT
ftr-319	1282	22	at	at	ADP
ftr-319	1282	23	least	least	ADJ
ftr-319	1282	24	with	with	ADP
ftr-319	1282	25	respect	respect	NOUN
ftr-319	1282	26	to	to	ADP
ftr-319	1282	27	a	a	DET
ftr-319	1282	28	single	single	ADJ
ftr-319	1282	29	state.244	state.244	NOUN
ftr-319	1282	30	at	at	ADP
ftr-319	1282	31	worst	bad	ADJ
ftr-319	1282	32	,	,	PUNCT
ftr-319	1282	33	factor	factor	NOUN
ftr-319	1282	34	nexus	nexus	NOUN
ftr-319	1282	35	represents	represent	VERB
ftr-319	1282	36	a	a	DET
ftr-319	1282	37	flexible	flexible	ADJ
ftr-319	1282	38	system	system	NOUN
ftr-319	1282	39	under	under	ADP
ftr-319	1282	40	which	which	PRON
ftr-319	1282	41	states	state	NOUN
ftr-319	1282	42	can	can	AUX
ftr-319	1282	43	change	change	VERB
ftr-319	1282	44	and	and	CCONJ
ftr-319	1282	45	lower	lower	VERB
ftr-319	1282	46	their	their	PRON
ftr-319	1282	47	nexus	nexus	NOUN
ftr-319	1282	48	thresholds	threshold	NOUN
ftr-319	1282	49	at	at	ADP
ftr-319	1282	50	will	will	NOUN
ftr-319	1282	51	,	,	PUNCT
ftr-319	1282	52	requiring	require	VERB
ftr-319	1282	53	taxpayers	taxpayer	NOUN
ftr-319	1282	54	to	to	PART
ftr-319	1282	55	undertake	undertake	VERB
ftr-319	1282	56	a	a	DET
ftr-319	1282	57	burdensome	burdensome	ADJ
ftr-319	1282	58	review	review	NOUN
ftr-319	1282	59	of	of	ADP
ftr-319	1282	60	state	state	NOUN
ftr-319	1282	61	standards	standard	NOUN
ftr-319	1282	62	each	each	DET
ftr-319	1282	63	year	year	NOUN
ftr-319	1282	64	even	even	ADV
ftr-319	1282	65	though	though	SCONJ
ftr-319	1282	66	their	their	PRON
ftr-319	1282	67	business	business	NOUN
ftr-319	1282	68	activity	activity	NOUN
ftr-319	1282	69	is	be	AUX
ftr-319	1282	70	unchanged	unchanged	ADJ
ftr-319	1282	71	.	.	PUNCT
ftr-319	1283	1	iv	iv	X
ftr-319	1283	2	.	.	PUNCT
ftr-319	1284	1	what	what	PRON
ftr-319	1284	2	should	should	AUX
ftr-319	1284	3	be	be	AUX
ftr-319	1284	4	done	do	VERB
ftr-319	1284	5	with	with	ADP
ftr-319	1284	6	economic	economic	ADJ
ftr-319	1284	7	nexus	nexus	NOUN
ftr-319	1284	8	?	?	PUNCT
ftr-319	1285	1	the	the	DET
ftr-319	1285	2	analysis	analysis	NOUN
ftr-319	1285	3	above	above	ADV
ftr-319	1285	4	demonstrates	demonstrate	VERB
ftr-319	1285	5	that	that	SCONJ
ftr-319	1285	6	states	state	NOUN
ftr-319	1285	7	’	'	PUNCT
ftr-319	1285	8	current	current	ADJ
ftr-319	1285	9	economic	economic	ADJ
ftr-319	1285	10	nexus	nexus	NOUN
ftr-319	1285	11	formulations	formulation	NOUN
ftr-319	1285	12	are	be	AUX
ftr-319	1285	13	non	non	ADJ
ftr-319	1285	14	-	-	ADJ
ftr-319	1285	15	uniform	uniform	ADJ
ftr-319	1285	16	,	,	PUNCT
ftr-319	1285	17	that	that	SCONJ
ftr-319	1285	18	those	those	DET
ftr-319	1285	19	formulations	formulation	NOUN
ftr-319	1285	20	lack	lack	VERB
ftr-319	1285	21	concrete	concrete	ADJ
ftr-319	1285	22	foundations	foundation	NOUN
ftr-319	1285	23	,	,	PUNCT
ftr-319	1285	24	and	and	CCONJ
ftr-319	1285	25	that	that	SCONJ
ftr-319	1285	26	there	there	PRON
ftr-319	1285	27	is	be	VERB
ftr-319	1285	28	no	no	DET
ftr-319	1285	29	direct	direct	ADJ
ftr-319	1285	30	supreme	supreme	PROPN
ftr-319	1285	31	court	court	PROPN
ftr-319	1285	32	authority	authority	NOUN
ftr-319	1285	33	requiring	require	VERB
ftr-319	1285	34	adherence	adherence	NOUN
ftr-319	1285	35	to	to	ADP
ftr-319	1285	36	their	their	PRON
ftr-319	1285	37	forms	form	NOUN
ftr-319	1285	38	.	.	PUNCT
ftr-319	1286	1	taxpayers	taxpayer	NOUN
ftr-319	1286	2	can	can	AUX
ftr-319	1286	3	thus	thus	ADV
ftr-319	1286	4	fairly	fairly	ADV
ftr-319	1286	5	expect	expect	VERB
ftr-319	1286	6	that	that	SCONJ
ftr-319	1286	7	current	current	ADJ
ftr-319	1286	8	economic	economic	ADJ
ftr-319	1286	9	nexus	nexus	NOUN
ftr-319	1286	10	formulations	formulation	NOUN
ftr-319	1286	11	will	will	AUX
ftr-319	1286	12	change	change	VERB
ftr-319	1286	13	as	as	SCONJ
ftr-319	1286	14	states	state	NOUN
ftr-319	1286	15	evaluate	evaluate	VERB
ftr-319	1286	16	new	new	ADJ
ftr-319	1286	17	applications	application	NOUN
ftr-319	1286	18	of	of	ADP
ftr-319	1286	19	the	the	DET
ftr-319	1286	20	economic	economic	ADJ
ftr-319	1286	21	nexus	nexus	NOUN
ftr-319	1286	22	construct	construct	NOUN
ftr-319	1286	23	.	.	PUNCT
ftr-319	1287	1	consequently	consequently	ADV
ftr-319	1287	2	,	,	PUNCT
ftr-319	1287	3	without	without	ADP
ftr-319	1287	4	a	a	DET
ftr-319	1287	5	conscious	conscious	ADJ
ftr-319	1287	6	effort	effort	NOUN
ftr-319	1287	7	to	to	PART
ftr-319	1287	8	develop	develop	VERB
ftr-319	1287	9	a	a	DET
ftr-319	1287	10	unified	unified	ADJ
ftr-319	1287	11	approach	approach	NOUN
ftr-319	1287	12	to	to	ADP
ftr-319	1287	13	economic	economic	ADJ
ftr-319	1287	14	nexus	nexus	NOUN
ftr-319	1287	15	,	,	PUNCT
ftr-319	1287	16	an	an	DET
ftr-319	1287	17	unacceptable	unacceptable	ADJ
ftr-319	1287	18	lack	lack	NOUN
ftr-319	1287	19	of	of	ADP
ftr-319	1287	20	uniformity	uniformity	NOUN
ftr-319	1287	21	and	and	CCONJ
ftr-319	1287	22	an	an	DET
ftr-319	1287	23	unacceptable	unacceptable	ADJ
ftr-319	1287	24	lack	lack	NOUN
ftr-319	1287	25	of	of	ADP
ftr-319	1287	26	certainty	certainty	NOUN
ftr-319	1287	27	will	will	AUX
ftr-319	1287	28	result	result	VERB
ftr-319	1287	29	.	.	PUNCT
ftr-319	1288	1	that	that	DET
ftr-319	1288	2	lack	lack	NOUN
ftr-319	1288	3	of	of	ADP
ftr-319	1288	4	uniformity	uniformity	NOUN
ftr-319	1288	5	and	and	CCONJ
ftr-319	1288	6	lack	lack	NOUN
ftr-319	1288	7	of	of	ADP
ftr-319	1288	8	certainty	certainty	NOUN
ftr-319	1288	9	will	will	AUX
ftr-319	1288	10	create	create	VERB
ftr-319	1288	11	a	a	DET
ftr-319	1288	12	state	state	NOUN
ftr-319	1288	13	tax	tax	NOUN
ftr-319	1288	14	environment	environment	NOUN
ftr-319	1288	15	that	that	PRON
ftr-319	1288	16	is	be	AUX
ftr-319	1288	17	243	243	NUM
ftr-319	1288	18	.	.	PUNCT
ftr-319	1289	1	see	see	VERB
ftr-319	1289	2	california	california	PROPN
ftr-319	1289	3	,	,	PUNCT
ftr-319	1289	4	general	general	ADJ
ftr-319	1289	5	information	information	NOUN
ftr-319	1289	6	,	,	PUNCT
ftr-319	1289	7	supra	supra	PROPN
ftr-319	1289	8	note	note	PROPN
ftr-319	1289	9	164	164	NUM
ftr-319	1289	10	.	.	PUNCT
ftr-319	1290	1	244	244	NUM
ftr-319	1290	2	.	.	PUNCT
ftr-319	1291	1	of	of	ADP
ftr-319	1291	2	course	course	NOUN
ftr-319	1291	3	,	,	PUNCT
ftr-319	1291	4	that	that	PRON
ftr-319	1291	5	certainly	certainly	ADV
ftr-319	1291	6	is	be	AUX
ftr-319	1291	7	maintained	maintain	VERB
ftr-319	1291	8	only	only	ADV
ftr-319	1291	9	as	as	ADV
ftr-319	1291	10	long	long	ADV
ftr-319	1291	11	as	as	SCONJ
ftr-319	1291	12	states	state	NOUN
ftr-319	1291	13	do	do	AUX
ftr-319	1291	14	not	not	PART
ftr-319	1291	15	change	change	VERB
ftr-319	1291	16	any	any	PRON
ftr-319	1291	17	of	of	ADP
ftr-319	1291	18	the	the	DET
ftr-319	1291	19	variables	variable	NOUN
ftr-319	1291	20	that	that	PRON
ftr-319	1291	21	go	go	VERB
ftr-319	1291	22	into	into	ADP
ftr-319	1291	23	the	the	DET
ftr-319	1291	24	calculation	calculation	NOUN
ftr-319	1291	25	of	of	ADP
ftr-319	1291	26	a	a	DET
ftr-319	1291	27	taxpayer	taxpayer	NOUN
ftr-319	1291	28	’s	’s	PART
ftr-319	1291	29	factors	factor	NOUN
ftr-319	1291	30	or	or	CCONJ
ftr-319	1291	31	retain	retain	VERB
ftr-319	1291	32	the	the	DET
ftr-319	1291	33	flexibility	flexibility	NOUN
ftr-319	1291	34	to	to	PART
ftr-319	1291	35	assert	assert	VERB
ftr-319	1291	36	nexus	nexus	NOUN
ftr-319	1291	37	under	under	ADP
ftr-319	1291	38	other	other	ADJ
ftr-319	1291	39	standards	standard	NOUN
ftr-319	1291	40	as	as	ADV
ftr-319	1291	41	well	well	ADV
ftr-319	1291	42	.	.	PUNCT
ftr-319	1292	1	2012	2012	NUM
ftr-319	1292	2	]	]	X
ftr-319	1292	3	economic	economic	ADJ
ftr-319	1292	4	nexus	nexus	NOUN
ftr-319	1292	5	205	205	NUM
ftr-319	1292	6	inconsistent	inconsistent	ADJ
ftr-319	1292	7	with	with	ADP
ftr-319	1292	8	the	the	DET
ftr-319	1292	9	purpose	purpose	NOUN
ftr-319	1292	10	of	of	ADP
ftr-319	1292	11	the	the	DET
ftr-319	1292	12	court	court	NOUN
ftr-319	1292	13	’s	’s	PART
ftr-319	1292	14	dormant	dormant	PROPN
ftr-319	1292	15	commerce	commerce	PROPN
ftr-319	1292	16	clause	clause	NOUN
ftr-319	1292	17	jurisprudence	jurisprudence	NOUN
ftr-319	1292	18	—	—	PUNCT
ftr-319	1292	19	to	to	PART
ftr-319	1292	20	create	create	VERB
ftr-319	1292	21	structural	structural	ADJ
ftr-319	1292	22	protections	protection	NOUN
ftr-319	1292	23	against	against	ADP
ftr-319	1292	24	undue	undue	ADJ
ftr-319	1292	25	burdens	burden	NOUN
ftr-319	1292	26	on	on	ADP
ftr-319	1292	27	interstate	interstate	ADJ
ftr-319	1292	28	commerce	commerce	NOUN
ftr-319	1292	29	.	.	PUNCT
ftr-319	1293	1	something	something	PRON
ftr-319	1293	2	must	must	AUX
ftr-319	1293	3	be	be	AUX
ftr-319	1293	4	done	do	VERB
ftr-319	1293	5	.	.	PUNCT
ftr-319	1294	1	it	it	PRON
ftr-319	1294	2	is	be	AUX
ftr-319	1294	3	no	no	ADV
ftr-319	1294	4	longer	long	ADV
ftr-319	1294	5	sufficient	sufficient	ADJ
ftr-319	1294	6	to	to	PART
ftr-319	1294	7	discuss	discuss	VERB
ftr-319	1294	8	the	the	DET
ftr-319	1294	9	efficacy	efficacy	NOUN
ftr-319	1294	10	of	of	ADP
ftr-319	1294	11	economic	economic	ADJ
ftr-319	1294	12	nexus	nexus	NOUN
ftr-319	1294	13	.	.	PUNCT
ftr-319	1295	1	the	the	DET
ftr-319	1295	2	dialog	dialog	NOUN
ftr-319	1295	3	must	must	AUX
ftr-319	1295	4	evolve	evolve	VERB
ftr-319	1295	5	to	to	ADP
ftr-319	1295	6	more	more	ADV
ftr-319	1295	7	comprehensively	comprehensively	ADV
ftr-319	1295	8	discuss	discuss	VERB
ftr-319	1295	9	what	what	PRON
ftr-319	1295	10	economic	economic	ADJ
ftr-319	1295	11	nexus	nexus	NOUN
ftr-319	1295	12	should	should	AUX
ftr-319	1295	13	mean	mean	VERB
ftr-319	1295	14	.	.	PUNCT
ftr-319	1296	1	a.	a.	NOUN
ftr-319	1296	2	potential	potential	ADJ
ftr-319	1296	3	approaches	approach	NOUN
ftr-319	1296	4	for	for	ADP
ftr-319	1296	5	economic	economic	ADJ
ftr-319	1296	6	nexus	nexus	NOUN
ftr-319	1296	7	in	in	ADP
ftr-319	1296	8	developing	develop	VERB
ftr-319	1296	9	the	the	DET
ftr-319	1296	10	ideal	ideal	ADJ
ftr-319	1296	11	approach	approach	NOUN
ftr-319	1296	12	to	to	ADP
ftr-319	1296	13	economic	economic	ADJ
ftr-319	1296	14	nexus	nexus	NOUN
ftr-319	1296	15	,	,	PUNCT
ftr-319	1296	16	two	two	NUM
ftr-319	1296	17	aspects	aspect	NOUN
ftr-319	1296	18	must	must	AUX
ftr-319	1296	19	be	be	AUX
ftr-319	1296	20	evaluated	evaluate	VERB
ftr-319	1296	21	:	:	PUNCT
ftr-319	1296	22	(	(	PUNCT
ftr-319	1296	23	1	1	X
ftr-319	1296	24	)	)	PUNCT
ftr-319	1296	25	what	what	DET
ftr-319	1296	26	principles	principle	NOUN
ftr-319	1296	27	should	should	AUX
ftr-319	1296	28	guide	guide	VERB
ftr-319	1296	29	the	the	DET
ftr-319	1296	30	development	development	NOUN
ftr-319	1296	31	of	of	ADP
ftr-319	1296	32	that	that	DET
ftr-319	1296	33	approach	approach	NOUN
ftr-319	1296	34	and	and	CCONJ
ftr-319	1296	35	(	(	PUNCT
ftr-319	1296	36	2	2	X
ftr-319	1296	37	)	)	PUNCT
ftr-319	1296	38	who	who	PRON
ftr-319	1296	39	should	should	AUX
ftr-319	1296	40	develop	develop	VERB
ftr-319	1296	41	or	or	CCONJ
ftr-319	1296	42	impose	impose	VERB
ftr-319	1296	43	that	that	DET
ftr-319	1296	44	approach	approach	NOUN
ftr-319	1296	45	.	.	PUNCT
ftr-319	1297	1	the	the	DET
ftr-319	1297	2	answer	answer	NOUN
ftr-319	1297	3	to	to	ADP
ftr-319	1297	4	the	the	DET
ftr-319	1297	5	first	first	ADJ
ftr-319	1297	6	dictates	dictate	NOUN
ftr-319	1297	7	the	the	DET
ftr-319	1297	8	answer	answer	NOUN
ftr-319	1297	9	to	to	ADP
ftr-319	1297	10	the	the	DET
ftr-319	1297	11	second	second	NOUN
ftr-319	1297	12	.	.	PUNCT
ftr-319	1298	1	as	as	ADP
ftr-319	1298	2	a	a	DET
ftr-319	1298	3	principal	principal	ADJ
ftr-319	1298	4	matter	matter	NOUN
ftr-319	1298	5	,	,	PUNCT
ftr-319	1298	6	the	the	DET
ftr-319	1298	7	economic	economic	ADJ
ftr-319	1298	8	nexus	nexus	NOUN
ftr-319	1298	9	“	"	PUNCT
ftr-319	1298	10	question	question	NOUN
ftr-319	1298	11	”	"	PUNCT
ftr-319	1298	12	is	be	AUX
ftr-319	1298	13	one	one	NUM
ftr-319	1298	14	implicating	implicate	VERB
ftr-319	1298	15	the	the	DET
ftr-319	1298	16	core	core	NOUN
ftr-319	1298	17	concerns	concern	NOUN
ftr-319	1298	18	of	of	ADP
ftr-319	1298	19	the	the	DET
ftr-319	1298	20	dormant	dormant	PROPN
ftr-319	1298	21	commerce	commerce	PROPN
ftr-319	1298	22	clause	clause	NOUN
ftr-319	1298	23	—	—	PUNCT
ftr-319	1298	24	ensuring	ensure	VERB
ftr-319	1298	25	that	that	SCONJ
ftr-319	1298	26	state	state	NOUN
ftr-319	1298	27	regulation	regulation	NOUN
ftr-319	1298	28	(	(	PUNCT
ftr-319	1298	29	and	and	CCONJ
ftr-319	1298	30	specifically	specifically	ADV
ftr-319	1298	31	here	here	ADV
ftr-319	1298	32	state	state	PROPN
ftr-319	1298	33	taxation	taxation	NOUN
ftr-319	1298	34	)	)	PUNCT
ftr-319	1298	35	—	—	PUNCT
ftr-319	1298	36	does	do	AUX
ftr-319	1298	37	not	not	PART
ftr-319	1298	38	unduly	unduly	ADV
ftr-319	1298	39	burden	burden	VERB
ftr-319	1298	40	interstate	interstate	ADJ
ftr-319	1298	41	commerce	commerce	NOUN
ftr-319	1298	42	.	.	PUNCT
ftr-319	1299	1	to	to	ADP
ftr-319	1299	2	those	those	DET
ftr-319	1299	3	ends	end	NOUN
ftr-319	1299	4	,	,	PUNCT
ftr-319	1299	5	two	two	NUM
ftr-319	1299	6	guiding	guide	VERB
ftr-319	1299	7	principles	principle	NOUN
ftr-319	1299	8	should	should	AUX
ftr-319	1299	9	govern	govern	VERB
ftr-319	1299	10	:	:	PUNCT
ftr-319	1299	11	uniformity245	uniformity245	PROPN
ftr-319	1299	12	and	and	CCONJ
ftr-319	1299	13	certainty.246	certainty.246	PROPN
ftr-319	1299	14	to	to	ADP
ftr-319	1299	15	the	the	DET
ftr-319	1299	16	extent	extent	NOUN
ftr-319	1299	17	that	that	SCONJ
ftr-319	1299	18	states	state	NOUN
ftr-319	1299	19	’	'	PUNCT
ftr-319	1299	20	rules	rule	NOUN
ftr-319	1299	21	are	be	AUX
ftr-319	1299	22	uniform	uniform	ADJ
ftr-319	1299	23	,	,	PUNCT
ftr-319	1299	24	multistate	multistate	NOUN
ftr-319	1299	25	taxpayers	taxpayer	NOUN
ftr-319	1299	26	bear	bear	VERB
ftr-319	1299	27	little	little	ADJ
ftr-319	1299	28	marginal	marginal	ADJ
ftr-319	1299	29	burdens	burden	NOUN
ftr-319	1299	30	when	when	SCONJ
ftr-319	1299	31	entering	enter	VERB
ftr-319	1299	32	a	a	DET
ftr-319	1299	33	new	new	ADJ
ftr-319	1299	34	market	market	NOUN
ftr-319	1299	35	(	(	PUNCT
ftr-319	1299	36	other	other	ADJ
ftr-319	1299	37	than	than	ADP
ftr-319	1299	38	payment	payment	NOUN
ftr-319	1299	39	of	of	ADP
ftr-319	1299	40	the	the	DET
ftr-319	1299	41	tax	tax	NOUN
ftr-319	1299	42	imposed	impose	VERB
ftr-319	1299	43	)	)	PUNCT
ftr-319	1299	44	,	,	PUNCT
ftr-319	1299	45	and	and	CCONJ
ftr-319	1299	46	interstate	interstate	ADJ
ftr-319	1299	47	commerce	commerce	NOUN
ftr-319	1299	48	is	be	AUX
ftr-319	1299	49	encouraged.247	encouraged.247	VERB
ftr-319	1299	50	in	in	ADP
ftr-319	1299	51	contrast	contrast	NOUN
ftr-319	1299	52	,	,	PUNCT
ftr-319	1299	53	a	a	DET
ftr-319	1299	54	245	245	NUM
ftr-319	1299	55	.	.	PUNCT
ftr-319	1300	1	see	see	VERB
ftr-319	1300	2	,	,	PUNCT
ftr-319	1300	3	e.g.	e.g.	ADV
ftr-319	1300	4	,	,	PUNCT
ftr-319	1300	5	hellerstein	hellerstein	NOUN
ftr-319	1300	6	,	,	PUNCT
ftr-319	1300	7	jurisdiction	jurisdiction	NOUN
ftr-319	1300	8	to	to	PART
ftr-319	1300	9	tax	tax	NOUN
ftr-319	1300	10	income	income	NOUN
ftr-319	1300	11	,	,	PUNCT
ftr-319	1300	12	supra	supra	PROPN
ftr-319	1300	13	note	note	AUX
ftr-319	1300	14	36	36	NUM
ftr-319	1300	15	,	,	PUNCT
ftr-319	1300	16	at	at	ADP
ftr-319	1300	17	67	67	NUM
ftr-319	1300	18	(	(	PUNCT
ftr-319	1300	19	discussing	discuss	VERB
ftr-319	1300	20	a	a	DET
ftr-319	1300	21	desire	desire	NOUN
ftr-319	1300	22	for	for	ADP
ftr-319	1300	23	a	a	DET
ftr-319	1300	24	clarified	clarify	VERB
ftr-319	1300	25	,	,	PUNCT
ftr-319	1300	26	uniform	uniform	ADJ
ftr-319	1300	27	standard	standard	NOUN
ftr-319	1300	28	for	for	ADP
ftr-319	1300	29	enforcement	enforcement	NOUN
ftr-319	1300	30	jurisdiction	jurisdiction	NOUN
ftr-319	1300	31	)	)	PUNCT
ftr-319	1300	32	;	;	PUNCT
ftr-319	1300	33	w.	w.	PROPN
ftr-319	1300	34	bartley	bartley	PROPN
ftr-319	1300	35	hildreth	hildreth	PROPN
ftr-319	1300	36	,	,	PUNCT
ftr-319	1300	37	matthew	matthew	PROPN
ftr-319	1300	38	n.	n.	PROPN
ftr-319	1300	39	murray	murray	PROPN
ftr-319	1300	40	&	&	CCONJ
ftr-319	1300	41	david	david	PROPN
ftr-319	1300	42	l.	l.	PROPN
ftr-319	1300	43	sjoquist	sjoquist	PROPN
ftr-319	1300	44	,	,	PUNCT
ftr-319	1300	45	interstate	interstate	ADJ
ftr-319	1300	46	tax	tax	NOUN
ftr-319	1300	47	uniformity	uniformity	NOUN
ftr-319	1300	48	and	and	CCONJ
ftr-319	1300	49	the	the	DET
ftr-319	1300	50	multistate	multistate	NOUN
ftr-319	1300	51	tax	tax	NOUN
ftr-319	1300	52	commission	commission	PROPN
ftr-319	1300	53	,	,	PUNCT
ftr-319	1300	54	58	58	NUM
ftr-319	1300	55	nat’l	nat’l	NOUN
ftr-319	1300	56	tax	tax	NOUN
ftr-319	1300	57	j.	j.	PROPN
ftr-319	1300	58	575	575	NUM
ftr-319	1300	59	,	,	PUNCT
ftr-319	1300	60	581	581	NUM
ftr-319	1300	61	(	(	PUNCT
ftr-319	1300	62	2005	2005	NUM
ftr-319	1300	63	)	)	PUNCT
ftr-319	1300	64	(	(	PUNCT
ftr-319	1300	65	“	"	PUNCT
ftr-319	1300	66	certainly	certainly	ADV
ftr-319	1300	67	uniformity	uniformity	NOUN
ftr-319	1300	68	of	of	ADP
ftr-319	1300	69	state	state	NOUN
ftr-319	1300	70	corporate	corporate	ADJ
ftr-319	1300	71	income	income	NOUN
ftr-319	1300	72	taxes	taxis	NOUN
ftr-319	1300	73	would	would	AUX
ftr-319	1300	74	be	be	AUX
ftr-319	1300	75	preferred	prefer	VERB
ftr-319	1300	76	to	to	ADP
ftr-319	1300	77	nonuniformity	nonuniformity	NOUN
ftr-319	1300	78	.	.	PUNCT
ftr-319	1300	79	”	"	PUNCT
ftr-319	1300	80	)	)	PUNCT
ftr-319	1301	1	;	;	PUNCT
ftr-319	1301	2	charles	charles	PROPN
ftr-319	1301	3	e.	e.	PROPN
ftr-319	1301	4	mclure	mclure	PROPN
ftr-319	1301	5	,	,	PUNCT
ftr-319	1301	6	jr	jr	PROPN
ftr-319	1301	7	.	.	PROPN
ftr-319	1301	8	,	,	PUNCT
ftr-319	1301	9	the	the	DET
ftr-319	1301	10	difficulty	difficulty	NOUN
ftr-319	1301	11	of	of	ADP
ftr-319	1301	12	getting	get	VERB
ftr-319	1301	13	serious	serious	ADJ
ftr-319	1301	14	about	about	ADP
ftr-319	1301	15	state	state	NOUN
ftr-319	1301	16	corporate	corporate	ADJ
ftr-319	1301	17	tax	tax	NOUN
ftr-319	1301	18	reform	reform	NOUN
ftr-319	1301	19	,	,	PUNCT
ftr-319	1301	20	67	67	NUM
ftr-319	1301	21	wash	wash	NOUN
ftr-319	1301	22	.	.	PUNCT
ftr-319	1301	23	&	&	CCONJ
ftr-319	1301	24	lee	lee	PROPN
ftr-319	1301	25	l.	l.	PROPN
ftr-319	1301	26	rev	rev	PROPN
ftr-319	1301	27	.	.	PROPN
ftr-319	1301	28	327	327	NUM
ftr-319	1301	29	,	,	PUNCT
ftr-319	1301	30	328	328	NUM
ftr-319	1301	31	(	(	PUNCT
ftr-319	1301	32	2010	2010	NUM
ftr-319	1301	33	)	)	PUNCT
ftr-319	1302	1	[	[	X
ftr-319	1302	2	hereinafter	hereinafter	NOUN
ftr-319	1302	3	mclure	mclure	NOUN
ftr-319	1302	4	,	,	PUNCT
ftr-319	1302	5	the	the	DET
ftr-319	1302	6	difficulty	difficulty	NOUN
ftr-319	1302	7	]	]	PUNCT
ftr-319	1302	8	(	(	PUNCT
ftr-319	1302	9	stating	state	VERB
ftr-319	1302	10	that	that	SCONJ
ftr-319	1302	11	“	"	PUNCT
ftr-319	1302	12	an	an	DET
ftr-319	1302	13	ideal	ideal	ADJ
ftr-319	1302	14	system	system	NOUN
ftr-319	1302	15	of	of	ADP
ftr-319	1302	16	state	state	NOUN
ftr-319	1302	17	corporate	corporate	ADJ
ftr-319	1302	18	income	income	NOUN
ftr-319	1302	19	taxes	taxis	NOUN
ftr-319	1302	20	would	would	AUX
ftr-319	1302	21	exhibit	exhibit	VERB
ftr-319	1302	22	uniformity	uniformity	NOUN
ftr-319	1302	23	in	in	ADP
ftr-319	1302	24	.	.	PUNCT
ftr-319	1302	25	.	.	PUNCT
ftr-319	1302	26	.	.	PUNCT
ftr-319	1303	1	standards	standard	NOUN
ftr-319	1303	2	for	for	ADP
ftr-319	1303	3	jurisdiction	jurisdiction	NOUN
ftr-319	1303	4	to	to	PART
ftr-319	1303	5	tax	tax	NOUN
ftr-319	1303	6	”	"	PUNCT
ftr-319	1303	7	)	)	PUNCT
ftr-319	1303	8	;	;	PUNCT
ftr-319	1303	9	mclure	mclure	NOUN
ftr-319	1303	10	&	&	CCONJ
ftr-319	1303	11	hellerstein	hellerstein	NOUN
ftr-319	1303	12	,	,	PUNCT
ftr-319	1303	13	congressional	congressional	ADJ
ftr-319	1303	14	intervention	intervention	NOUN
ftr-319	1303	15	,	,	PUNCT
ftr-319	1303	16	supra	supra	PROPN
ftr-319	1303	17	note	note	NOUN
ftr-319	1303	18	232	232	NUM
ftr-319	1303	19	(	(	PUNCT
ftr-319	1303	20	general	general	ADJ
ftr-319	1303	21	extolling	extoll	VERB
ftr-319	1303	22	the	the	DET
ftr-319	1303	23	benefits	benefit	NOUN
ftr-319	1303	24	of	of	ADP
ftr-319	1303	25	uniformity	uniformity	NOUN
ftr-319	1303	26	)	)	PUNCT
ftr-319	1303	27	.	.	PUNCT
ftr-319	1304	1	246	246	NUM
ftr-319	1304	2	.	.	PUNCT
ftr-319	1305	1	there	there	PRON
ftr-319	1305	2	has	have	AUX
ftr-319	1305	3	been	be	AUX
ftr-319	1305	4	some	some	DET
ftr-319	1305	5	discussion	discussion	NOUN
ftr-319	1305	6	in	in	ADP
ftr-319	1305	7	recent	recent	ADJ
ftr-319	1305	8	tax	tax	NOUN
ftr-319	1305	9	scholarship	scholarship	NOUN
ftr-319	1305	10	regarding	regard	VERB
ftr-319	1305	11	the	the	DET
ftr-319	1305	12	potential	potential	ADJ
ftr-319	1305	13	benefits	benefit	NOUN
ftr-319	1305	14	of	of	ADP
ftr-319	1305	15	uncertainty	uncertainty	NOUN
ftr-319	1305	16	within	within	ADP
ftr-319	1305	17	the	the	DET
ftr-319	1305	18	tax	tax	NOUN
ftr-319	1305	19	laws	law	NOUN
ftr-319	1305	20	.	.	PUNCT
ftr-319	1306	1	see	see	VERB
ftr-319	1306	2	,	,	PUNCT
ftr-319	1306	3	e.g.	e.g.	ADV
ftr-319	1306	4	,	,	PUNCT
ftr-319	1306	5	sarah	sarah	PROPN
ftr-319	1306	6	b.	b.	PROPN
ftr-319	1306	7	lawsky	lawsky	PROPN
ftr-319	1306	8	,	,	PUNCT
ftr-319	1306	9	probably	probably	ADV
ftr-319	1306	10	?	?	PUNCT
ftr-319	1307	1	understanding	understand	VERB
ftr-319	1307	2	tax	tax	NOUN
ftr-319	1307	3	law	law	NOUN
ftr-319	1307	4	’s	’s	PART
ftr-319	1307	5	uncertainty	uncertainty	NOUN
ftr-319	1307	6	,	,	PUNCT
ftr-319	1307	7	157	157	NUM
ftr-319	1307	8	u.	u.	PROPN
ftr-319	1307	9	pa	pa	PROPN
ftr-319	1307	10	.	.	PUNCT
ftr-319	1307	11	l.	l.	PROPN
ftr-319	1307	12	rev	rev	PROPN
ftr-319	1307	13	.	.	PROPN
ftr-319	1307	14	1017	1017	NUM
ftr-319	1307	15	(	(	PUNCT
ftr-319	1307	16	2009	2009	NUM
ftr-319	1307	17	)	)	PUNCT
ftr-319	1307	18	.	.	PUNCT
ftr-319	1308	1	cf	cf	NOUN
ftr-319	1308	2	.	.	PUNCT
ftr-319	1309	1	leigh	leigh	PROPN
ftr-319	1309	2	osofsky	osofsky	PROPN
ftr-319	1309	3	,	,	PUNCT
ftr-319	1309	4	the	the	DET
ftr-319	1309	5	case	case	NOUN
ftr-319	1309	6	against	against	ADP
ftr-319	1309	7	strategic	strategic	ADJ
ftr-319	1309	8	tax	tax	NOUN
ftr-319	1309	9	law	law	NOUN
ftr-319	1309	10	uncertainty	uncertainty	NOUN
ftr-319	1309	11	,	,	PUNCT
ftr-319	1309	12	64	64	NUM
ftr-319	1309	13	tax	tax	NOUN
ftr-319	1309	14	l.	l.	PROPN
ftr-319	1309	15	rev	rev	PROPN
ftr-319	1309	16	.	.	PROPN
ftr-319	1310	1	489	489	NUM
ftr-319	1310	2	(	(	PUNCT
ftr-319	1310	3	2011	2011	NUM
ftr-319	1310	4	)	)	PUNCT
ftr-319	1310	5	.	.	PUNCT
ftr-319	1311	1	that	that	DET
ftr-319	1311	2	discussion	discussion	NOUN
ftr-319	1311	3	generally	generally	ADV
ftr-319	1311	4	focuses	focus	VERB
ftr-319	1311	5	on	on	ADP
ftr-319	1311	6	the	the	DET
ftr-319	1311	7	potential	potential	ADJ
ftr-319	1311	8	benefits	benefit	NOUN
ftr-319	1311	9	/	/	SYM
ftr-319	1311	10	detriments	detriment	NOUN
ftr-319	1311	11	of	of	ADP
ftr-319	1311	12	uncertainty	uncertainty	NOUN
ftr-319	1311	13	with	with	ADP
ftr-319	1311	14	respect	respect	NOUN
ftr-319	1311	15	to	to	ADP
ftr-319	1311	16	substantive	substantive	ADJ
ftr-319	1311	17	tax	tax	NOUN
ftr-319	1311	18	provisions	provision	NOUN
ftr-319	1311	19	.	.	PUNCT
ftr-319	1312	1	the	the	DET
ftr-319	1312	2	constitutional	constitutional	ADJ
ftr-319	1312	3	and	and	CCONJ
ftr-319	1312	4	jurisdictional	jurisdictional	ADJ
ftr-319	1312	5	dimensions	dimension	NOUN
ftr-319	1312	6	of	of	ADP
ftr-319	1312	7	the	the	DET
ftr-319	1312	8	issues	issue	NOUN
ftr-319	1312	9	discussed	discuss	VERB
ftr-319	1312	10	herein	herein	NOUN
ftr-319	1312	11	present	present	ADJ
ftr-319	1312	12	a	a	DET
ftr-319	1312	13	drastically	drastically	ADV
ftr-319	1312	14	different	different	ADJ
ftr-319	1312	15	question	question	NOUN
ftr-319	1312	16	.	.	PUNCT
ftr-319	1313	1	247	247	NUM
ftr-319	1313	2	.	.	PUNCT
ftr-319	1314	1	for	for	ADP
ftr-319	1314	2	an	an	DET
ftr-319	1314	3	article	article	NOUN
ftr-319	1314	4	supporting	support	VERB
ftr-319	1314	5	the	the	DET
ftr-319	1314	6	notion	notion	NOUN
ftr-319	1314	7	that	that	SCONJ
ftr-319	1314	8	the	the	DET
ftr-319	1314	9	court	court	NOUN
ftr-319	1314	10	’s	’s	PART
ftr-319	1314	11	commerce	commerce	PROPN
ftr-319	1314	12	clause	clause	NOUN
ftr-319	1314	13	concerns	concern	NOUN
ftr-319	1314	14	about	about	ADP
ftr-319	1314	15	nexus	nexus	NOUN
ftr-319	1314	16	stem	stem	NOUN
ftr-319	1314	17	from	from	ADP
ftr-319	1314	18	the	the	DET
ftr-319	1314	19	marginal	marginal	ADJ
ftr-319	1314	20	costs	cost	NOUN
ftr-319	1314	21	of	of	ADP
ftr-319	1314	22	tax	tax	NOUN
ftr-319	1314	23	compliance	compliance	NOUN
ftr-319	1314	24	,	,	PUNCT
ftr-319	1314	25	see	see	VERB
ftr-319	1314	26	generally	generally	ADV
ftr-319	1314	27	david	david	PROPN
ftr-319	1314	28	gamage	gamage	PROPN
ftr-319	1314	29	&	&	CCONJ
ftr-319	1314	30	devin	devin	PROPN
ftr-319	1314	31	j.	j.	PROPN
ftr-319	1314	32	heckman	heckman	PROPN
ftr-319	1314	33	,	,	PUNCT
ftr-319	1314	34	a	a	DET
ftr-319	1314	35	better	well	ADJ
ftr-319	1314	36	way	way	NOUN
ftr-319	1314	37	forward	forward	ADV
ftr-319	1314	38	for	for	ADP
ftr-319	1314	39	state	state	NOUN
ftr-319	1314	40	taxation	taxation	NOUN
ftr-319	1314	41	of	of	ADP
ftr-319	1314	42	ecommerce	ecommerce	PROPN
ftr-319	1314	43	,	,	PUNCT
ftr-319	1314	44	92	92	NUM
ftr-319	1314	45	b.u	b.u	PROPN
ftr-319	1314	46	.	.	PROPN
ftr-319	1314	47	l.	l.	PROPN
ftr-319	1314	48	rev	rev	PROPN
ftr-319	1314	49	.	.	PROPN
ftr-319	1314	50	483	483	NUM
ftr-319	1314	51	(	(	PUNCT
ftr-319	1314	52	2012	2012	NUM
ftr-319	1314	53	)	)	PUNCT
ftr-319	1314	54	.	.	PUNCT
ftr-319	1315	1	206	206	NUM
ftr-319	1315	2	florida	florida	PROPN
ftr-319	1315	3	tax	tax	NOUN
ftr-319	1315	4	review	review	NOUN
ftr-319	1315	5	[	[	X
ftr-319	1315	6	vol	vol	NOUN
ftr-319	1315	7	.	.	PUNCT
ftr-319	1316	1	13:4	13:4	NUM
ftr-319	1316	2	lack	lack	NOUN
ftr-319	1316	3	of	of	ADP
ftr-319	1316	4	uniformity	uniformity	NOUN
ftr-319	1316	5	causes	cause	VERB
ftr-319	1316	6	increased	increase	VERB
ftr-319	1316	7	burdens	burden	NOUN
ftr-319	1316	8	on	on	ADP
ftr-319	1316	9	interstate	interstate	ADJ
ftr-319	1316	10	commerce	commerce	NOUN
ftr-319	1316	11	through	through	ADP
ftr-319	1316	12	increased	increase	VERB
ftr-319	1316	13	tax	tax	NOUN
ftr-319	1316	14	compliance	compliance	NOUN
ftr-319	1316	15	costs.248	costs.248	ADJ
ftr-319	1316	16	certainty	certainty	NOUN
ftr-319	1316	17	also	also	ADV
ftr-319	1316	18	significantly	significantly	ADV
ftr-319	1316	19	reduces	reduce	VERB
ftr-319	1316	20	the	the	DET
ftr-319	1316	21	marginal	marginal	ADJ
ftr-319	1316	22	burdens	burden	NOUN
ftr-319	1316	23	of	of	ADP
ftr-319	1316	24	compliance	compliance	NOUN
ftr-319	1316	25	.	.	PUNCT
ftr-319	1317	1	certainty	certainty	VERB
ftr-319	1317	2	for	for	ADP
ftr-319	1317	3	these	these	DET
ftr-319	1317	4	purposes	purpose	NOUN
ftr-319	1317	5	means	mean	VERB
ftr-319	1317	6	that	that	SCONJ
ftr-319	1317	7	a	a	DET
ftr-319	1317	8	state	state	NOUN
ftr-319	1317	9	’s	’s	PART
ftr-319	1317	10	nexus	nexus	NOUN
ftr-319	1317	11	rule	rule	NOUN
ftr-319	1317	12	is	be	AUX
ftr-319	1317	13	available	available	ADJ
ftr-319	1317	14	,	,	PUNCT
ftr-319	1317	15	easy	easy	ADJ
ftr-319	1317	16	to	to	PART
ftr-319	1317	17	apply	apply	VERB
ftr-319	1317	18	,	,	PUNCT
ftr-319	1317	19	and	and	CCONJ
ftr-319	1317	20	static	static	NOUN
ftr-319	1317	21	.	.	PUNCT
ftr-319	1318	1	where	where	SCONJ
ftr-319	1318	2	a	a	DET
ftr-319	1318	3	state	state	NOUN
ftr-319	1318	4	’s	’s	PART
ftr-319	1318	5	rule	rule	NOUN
ftr-319	1318	6	does	do	AUX
ftr-319	1318	7	not	not	PART
ftr-319	1318	8	meet	meet	VERB
ftr-319	1318	9	those	those	DET
ftr-319	1318	10	criteria	criterion	NOUN
ftr-319	1318	11	,	,	PUNCT
ftr-319	1318	12	compliance	compliance	NOUN
ftr-319	1318	13	costs	cost	NOUN
ftr-319	1318	14	are	be	AUX
ftr-319	1318	15	increased	increase	VERB
ftr-319	1318	16	and	and	CCONJ
ftr-319	1318	17	interstate	interstate	ADJ
ftr-319	1318	18	commerce	commerce	NOUN
ftr-319	1318	19	is	be	AUX
ftr-319	1318	20	discouraged	discourage	VERB
ftr-319	1318	21	.	.	PUNCT
ftr-319	1319	1	with	with	ADP
ftr-319	1319	2	these	these	DET
ftr-319	1319	3	two	two	NUM
ftr-319	1319	4	principles	principle	NOUN
ftr-319	1319	5	in	in	ADP
ftr-319	1319	6	mind	mind	NOUN
ftr-319	1319	7	,	,	PUNCT
ftr-319	1319	8	it	it	PRON
ftr-319	1319	9	becomes	become	VERB
ftr-319	1319	10	clear	clear	ADJ
ftr-319	1319	11	that	that	SCONJ
ftr-319	1319	12	a	a	DET
ftr-319	1319	13	federal	federal	ADJ
ftr-319	1319	14	“	"	PUNCT
ftr-319	1319	15	solution	solution	NOUN
ftr-319	1319	16	”	"	PUNCT
ftr-319	1319	17	for	for	ADP
ftr-319	1319	18	economic	economic	ADJ
ftr-319	1319	19	nexus	nexus	NOUN
ftr-319	1319	20	is	be	AUX
ftr-319	1319	21	needed	need	VERB
ftr-319	1319	22	.	.	PUNCT
ftr-319	1320	1	parts	part	NOUN
ftr-319	1320	2	ii.b	ii.b	NOUN
ftr-319	1320	3	–	–	PUNCT
ftr-319	1320	4	c	c	NOUN
ftr-319	1320	5	,	,	PUNCT
ftr-319	1320	6	above	above	ADV
ftr-319	1320	7	,	,	PUNCT
ftr-319	1320	8	evidence	evidence	NOUN
ftr-319	1320	9	the	the	DET
ftr-319	1320	10	lack	lack	NOUN
ftr-319	1320	11	of	of	ADP
ftr-319	1320	12	uniformity	uniformity	NOUN
ftr-319	1320	13	among	among	ADP
ftr-319	1320	14	the	the	DET
ftr-319	1320	15	states	state	NOUN
ftr-319	1320	16	with	with	ADP
ftr-319	1320	17	respect	respect	NOUN
ftr-319	1320	18	to	to	ADP
ftr-319	1320	19	their	their	PRON
ftr-319	1320	20	economic	economic	ADJ
ftr-319	1320	21	nexus	nexus	NOUN
ftr-319	1320	22	formulations	formulation	NOUN
ftr-319	1320	23	.	.	PUNCT
ftr-319	1321	1	wide	wide	ADJ
ftr-319	1321	2	variations	variation	NOUN
ftr-319	1321	3	already	already	ADV
ftr-319	1321	4	exist	exist	VERB
ftr-319	1321	5	among	among	ADP
ftr-319	1321	6	current	current	ADJ
ftr-319	1321	7	state	state	NOUN
ftr-319	1321	8	standards	standard	NOUN
ftr-319	1321	9	,	,	PUNCT
ftr-319	1321	10	whether	whether	SCONJ
ftr-319	1321	11	in	in	ADP
ftr-319	1321	12	qualitative	qualitative	NOUN
ftr-319	1321	13	or	or	CCONJ
ftr-319	1321	14	quantitative	quantitative	ADJ
ftr-319	1321	15	form	form	NOUN
ftr-319	1321	16	.	.	PUNCT
ftr-319	1322	1	indeed	indeed	ADV
ftr-319	1322	2	,	,	PUNCT
ftr-319	1322	3	even	even	ADV
ftr-319	1322	4	the	the	DET
ftr-319	1322	5	states	state	NOUN
ftr-319	1322	6	that	that	PRON
ftr-319	1322	7	have	have	AUX
ftr-319	1322	8	adopted	adopt	VERB
ftr-319	1322	9	the	the	DET
ftr-319	1322	10	mtc	mtc	NOUN
ftr-319	1322	11	’s	’s	PART
ftr-319	1322	12	model	model	NOUN
ftr-319	1322	13	factor	factor	NOUN
ftr-319	1322	14	nexus	nexus	PROPN
ftr-319	1322	15	standard	standard	NOUN
ftr-319	1322	16	have	have	AUX
ftr-319	1322	17	failed	fail	VERB
ftr-319	1322	18	to	to	PART
ftr-319	1322	19	adopt	adopt	VERB
ftr-319	1322	20	it	it	PRON
ftr-319	1322	21	uniformly	uniformly	ADV
ftr-319	1322	22	.	.	PUNCT
ftr-319	1323	1	further	far	ADV
ftr-319	1323	2	,	,	PUNCT
ftr-319	1323	3	there	there	PRON
ftr-319	1323	4	is	be	VERB
ftr-319	1323	5	little	little	ADJ
ftr-319	1323	6	reason	reason	NOUN
ftr-319	1323	7	to	to	PART
ftr-319	1323	8	expect	expect	VERB
ftr-319	1323	9	widespread	widespread	ADJ
ftr-319	1323	10	uniform	uniform	ADJ
ftr-319	1323	11	action	action	NOUN
ftr-319	1323	12	among	among	ADP
ftr-319	1323	13	states	state	NOUN
ftr-319	1323	14	in	in	ADP
ftr-319	1323	15	the	the	DET
ftr-319	1323	16	future.249	future.249	NOUN
ftr-319	1323	17	it	it	PRON
ftr-319	1323	18	is	be	AUX
ftr-319	1323	19	thus	thus	ADV
ftr-319	1323	20	clear	clear	ADJ
ftr-319	1323	21	that	that	SCONJ
ftr-319	1323	22	state	state	NOUN
ftr-319	1323	23	-	-	PUNCT
ftr-319	1323	24	adopted	adopt	VERB
ftr-319	1323	25	economic	economic	ADJ
ftr-319	1323	26	nexus	nexus	NOUN
ftr-319	1323	27	is	be	AUX
ftr-319	1323	28	highly	highly	ADV
ftr-319	1323	29	unlikely	unlikely	ADJ
ftr-319	1323	30	to	to	PART
ftr-319	1323	31	satisfy	satisfy	VERB
ftr-319	1323	32	the	the	DET
ftr-319	1323	33	goal	goal	NOUN
ftr-319	1323	34	of	of	ADP
ftr-319	1323	35	uniformity	uniformity	NOUN
ftr-319	1323	36	.	.	PUNCT
ftr-319	1324	1	248	248	NUM
ftr-319	1324	2	.	.	PUNCT
ftr-319	1324	3	sanjey	sanjey	PROPN
ftr-319	1324	4	gupta	gupta	PROPN
ftr-319	1324	5	&	&	CCONJ
ftr-319	1324	6	lillian	lillian	PROPN
ftr-319	1324	7	f.	f.	PROPN
ftr-319	1324	8	mills	mills	PROPN
ftr-319	1324	9	,	,	PUNCT
ftr-319	1324	10	does	do	AUX
ftr-319	1324	11	disconformity	disconformity	NOUN
ftr-319	1324	12	in	in	ADP
ftr-319	1324	13	state	state	NOUN
ftr-319	1324	14	corporate	corporate	ADJ
ftr-319	1324	15	income	income	NOUN
ftr-319	1324	16	tax	tax	NOUN
ftr-319	1324	17	systems	system	NOUN
ftr-319	1324	18	affect	affect	VERB
ftr-319	1324	19	compliance	compliance	NOUN
ftr-319	1324	20	cost	cost	NOUN
ftr-319	1324	21	burdens	burden	NOUN
ftr-319	1324	22	,	,	PUNCT
ftr-319	1324	23	56	56	NUM
ftr-319	1324	24	nat’l	nat’l	NOUN
ftr-319	1324	25	tax	tax	NOUN
ftr-319	1324	26	j.	j.	PROPN
ftr-319	1324	27	355	355	NUM
ftr-319	1324	28	,	,	PUNCT
ftr-319	1324	29	357	357	NUM
ftr-319	1324	30	,	,	PUNCT
ftr-319	1324	31	369–70	369–70	PROPN
ftr-319	1324	32	(	(	PUNCT
ftr-319	1324	33	2003	2003	NUM
ftr-319	1324	34	)	)	PUNCT
ftr-319	1324	35	;	;	PUNCT
ftr-319	1324	36	see	see	VERB
ftr-319	1324	37	also	also	ADV
ftr-319	1324	38	pricewaterhousecoopers	pricewaterhousecooper	NOUN
ftr-319	1324	39	,	,	PUNCT
ftr-319	1324	40	total	total	ADJ
ftr-319	1324	41	tax	tax	NOUN
ftr-319	1324	42	contribution	contribution	NOUN
ftr-319	1324	43	:	:	PUNCT
ftr-319	1324	44	how	how	SCONJ
ftr-319	1324	45	much	much	ADJ
ftr-319	1324	46	do	do	AUX
ftr-319	1324	47	large	large	ADJ
ftr-319	1324	48	u.s	u.s	PROPN
ftr-319	1324	49	.	.	PROPN
ftr-319	1324	50	companies	company	NOUN
ftr-319	1324	51	pay	pay	VERB
ftr-319	1324	52	in	in	ADP
ftr-319	1324	53	taxes	taxis	NOUN
ftr-319	1324	54	?	?	PUNCT
ftr-319	1325	1	(	(	PUNCT
ftr-319	1325	2	2009	2009	NUM
ftr-319	1325	3	)	)	PUNCT
ftr-319	1325	4	,	,	PUNCT
ftr-319	1325	5	at	at	ADP
ftr-319	1325	6	5	5	NUM
ftr-319	1325	7	,	,	PUNCT
ftr-319	1325	8	http://www.pwc.com/us/en/national-economic-statistics/assets/total_tax_contribu	http://www.pwc.com/us/en/national-economic-statistics/assets/total_tax_contribu	VERB
ftr-319	1325	9	tion.pdf	tion.pdf	X
ftr-319	1325	10	(	(	PUNCT
ftr-319	1325	11	noting	note	VERB
ftr-319	1325	12	that	that	SCONJ
ftr-319	1325	13	state	state	NOUN
ftr-319	1325	14	and	and	CCONJ
ftr-319	1325	15	local	local	ADJ
ftr-319	1325	16	tax	tax	NOUN
ftr-319	1325	17	compliance	compliance	NOUN
ftr-319	1325	18	costs	cost	NOUN
ftr-319	1325	19	are	be	AUX
ftr-319	1325	20	more	more	ADV
ftr-319	1325	21	than	than	ADP
ftr-319	1325	22	double	double	DET
ftr-319	1325	23	the	the	DET
ftr-319	1325	24	study	study	NOUN
ftr-319	1325	25	participants	participant	NOUN
ftr-319	1325	26	’	'	PUNCT
ftr-319	1325	27	federal	federal	ADJ
ftr-319	1325	28	tax	tax	NOUN
ftr-319	1325	29	compliance	compliance	NOUN
ftr-319	1325	30	costs	cost	NOUN
ftr-319	1325	31	per	per	ADP
ftr-319	1325	32	dollar	dollar	NOUN
ftr-319	1325	33	of	of	ADP
ftr-319	1325	34	taxes	taxis	NOUN
ftr-319	1325	35	paid	pay	VERB
ftr-319	1325	36	—	—	PUNCT
ftr-319	1325	37	suggesting	suggest	VERB
ftr-319	1325	38	that	that	SCONJ
ftr-319	1325	39	the	the	DET
ftr-319	1325	40	lack	lack	NOUN
ftr-319	1325	41	of	of	ADP
ftr-319	1325	42	uniformity	uniformity	NOUN
ftr-319	1325	43	increases	increase	VERB
ftr-319	1325	44	compliance	compliance	NOUN
ftr-319	1325	45	costs	cost	NOUN
ftr-319	1325	46	)	)	PUNCT
ftr-319	1325	47	.	.	PUNCT
ftr-319	1326	1	two	two	NUM
ftr-319	1326	2	factors	factor	NOUN
ftr-319	1326	3	may	may	AUX
ftr-319	1326	4	mitigate	mitigate	VERB
ftr-319	1326	5	the	the	DET
ftr-319	1326	6	results	result	NOUN
ftr-319	1326	7	of	of	ADP
ftr-319	1326	8	these	these	DET
ftr-319	1326	9	studies	study	NOUN
ftr-319	1326	10	.	.	PUNCT
ftr-319	1327	1	first	first	ADJ
ftr-319	1327	2	,	,	PUNCT
ftr-319	1327	3	significant	significant	ADJ
ftr-319	1327	4	technological	technological	ADJ
ftr-319	1327	5	advances	advance	NOUN
ftr-319	1327	6	have	have	AUX
ftr-319	1327	7	certainly	certainly	ADV
ftr-319	1327	8	reduced	reduce	VERB
ftr-319	1327	9	compliance	compliance	NOUN
ftr-319	1327	10	costs	cost	NOUN
ftr-319	1327	11	since	since	SCONJ
ftr-319	1327	12	the	the	DET
ftr-319	1327	13	data	datum	NOUN
ftr-319	1327	14	used	use	VERB
ftr-319	1327	15	in	in	ADP
ftr-319	1327	16	the	the	DET
ftr-319	1327	17	gupta	gupta	PROPN
ftr-319	1327	18	study	study	NOUN
ftr-319	1327	19	.	.	PUNCT
ftr-319	1328	1	second	second	ADV
ftr-319	1328	2	,	,	PUNCT
ftr-319	1328	3	the	the	DET
ftr-319	1328	4	compliance	compliance	NOUN
ftr-319	1328	5	costs	cost	VERB
ftr-319	1328	6	in	in	ADP
ftr-319	1328	7	those	those	DET
ftr-319	1328	8	studies	study	NOUN
ftr-319	1328	9	undoubtedly	undoubtedly	ADV
ftr-319	1328	10	include	include	VERB
ftr-319	1328	11	planning	planning	NOUN
ftr-319	1328	12	costs	cost	NOUN
ftr-319	1328	13	that	that	PRON
ftr-319	1328	14	firms	firm	NOUN
ftr-319	1328	15	“	"	PUNCT
ftr-319	1328	16	voluntarily	voluntarily	ADV
ftr-319	1328	17	”	"	PUNCT
ftr-319	1328	18	incur	incur	NOUN
ftr-319	1328	19	to	to	PART
ftr-319	1328	20	lower	lower	VERB
ftr-319	1328	21	their	their	PRON
ftr-319	1328	22	effective	effective	ADJ
ftr-319	1328	23	state	state	NOUN
ftr-319	1328	24	tax	tax	NOUN
ftr-319	1328	25	rates	rate	NOUN
ftr-319	1328	26	.	.	PUNCT
ftr-319	1329	1	we	we	PRON
ftr-319	1329	2	can	can	AUX
ftr-319	1329	3	debate	debate	VERB
ftr-319	1329	4	whether	whether	SCONJ
ftr-319	1329	5	those	those	DET
ftr-319	1329	6	costs	cost	NOUN
ftr-319	1329	7	should	should	AUX
ftr-319	1329	8	be	be	AUX
ftr-319	1329	9	charged	charge	VERB
ftr-319	1329	10	to	to	ADP
ftr-319	1329	11	the	the	DET
ftr-319	1329	12	states	state	NOUN
ftr-319	1329	13	or	or	CCONJ
ftr-319	1329	14	to	to	ADP
ftr-319	1329	15	taxpayers	taxpayer	NOUN
ftr-319	1329	16	.	.	PUNCT
ftr-319	1330	1	while	while	SCONJ
ftr-319	1330	2	those	those	PRON
ftr-319	1330	3	are	be	AUX
ftr-319	1330	4	voluntary	voluntary	ADJ
ftr-319	1330	5	costs	cost	NOUN
ftr-319	1330	6	in	in	ADP
ftr-319	1330	7	one	one	NUM
ftr-319	1330	8	sense	sense	NOUN
ftr-319	1330	9	,	,	PUNCT
ftr-319	1330	10	firms	firm	NOUN
ftr-319	1330	11	may	may	AUX
ftr-319	1330	12	be	be	AUX
ftr-319	1330	13	required	require	VERB
ftr-319	1330	14	to	to	PART
ftr-319	1330	15	engage	engage	VERB
ftr-319	1330	16	in	in	ADP
ftr-319	1330	17	those	those	DET
ftr-319	1330	18	activities	activity	NOUN
ftr-319	1330	19	from	from	ADP
ftr-319	1330	20	a	a	DET
ftr-319	1330	21	competitive	competitive	ADJ
ftr-319	1330	22	standpoint	standpoint	NOUN
ftr-319	1330	23	.	.	PUNCT
ftr-319	1331	1	as	as	ADV
ftr-319	1331	2	much	much	ADV
ftr-319	1331	3	as	as	ADP
ftr-319	1331	4	a	a	DET
ftr-319	1331	5	firm	firm	NOUN
ftr-319	1331	6	’s	’s	PART
ftr-319	1331	7	tax	tax	NOUN
ftr-319	1331	8	personnel	personnel	NOUN
ftr-319	1331	9	may	may	AUX
ftr-319	1331	10	dislike	dislike	VERB
ftr-319	1331	11	artificial	artificial	ADJ
ftr-319	1331	12	state	state	NOUN
ftr-319	1331	13	-	-	PUNCT
ftr-319	1331	14	tax	tax	NOUN
ftr-319	1331	15	-	-	PUNCT
ftr-319	1331	16	minimization	minimization	NOUN
ftr-319	1331	17	strategies	strategy	NOUN
ftr-319	1331	18	,	,	PUNCT
ftr-319	1331	19	the	the	DET
ftr-319	1331	20	capital	capital	NOUN
ftr-319	1331	21	markets	market	NOUN
ftr-319	1331	22	are	be	AUX
ftr-319	1331	23	not	not	PART
ftr-319	1331	24	forgiving	forgive	VERB
ftr-319	1331	25	of	of	ADP
ftr-319	1331	26	lost	lose	VERB
ftr-319	1331	27	opportunities	opportunity	NOUN
ftr-319	1331	28	to	to	PART
ftr-319	1331	29	increase	increase	VERB
ftr-319	1331	30	earnings	earning	NOUN
ftr-319	1331	31	per	per	ADP
ftr-319	1331	32	share	share	NOUN
ftr-319	1331	33	.	.	PUNCT
ftr-319	1332	1	249	249	X
ftr-319	1332	2	.	.	PUNCT
ftr-319	1333	1	see	see	VERB
ftr-319	1333	2	charles	charles	PROPN
ftr-319	1333	3	e.	e.	PROPN
ftr-319	1333	4	mclure	mclure	PROPN
ftr-319	1333	5	,	,	PUNCT
ftr-319	1333	6	jr	jr	PROPN
ftr-319	1333	7	.	.	PROPN
ftr-319	1333	8	,	,	PUNCT
ftr-319	1333	9	understanding	understand	VERB
ftr-319	1333	10	the	the	DET
ftr-319	1333	11	nuttiness	nuttiness	NOUN
ftr-319	1333	12	of	of	ADP
ftr-319	1333	13	state	state	NOUN
ftr-319	1333	14	tax	tax	NOUN
ftr-319	1333	15	policy	policy	NOUN
ftr-319	1333	16	:	:	PUNCT
ftr-319	1333	17	when	when	SCONJ
ftr-319	1333	18	states	state	NOUN
ftr-319	1333	19	have	have	VERB
ftr-319	1333	20	both	both	CCONJ
ftr-319	1333	21	too	too	ADV
ftr-319	1333	22	much	much	ADJ
ftr-319	1333	23	sovereignty	sovereignty	NOUN
ftr-319	1333	24	and	and	CCONJ
ftr-319	1333	25	not	not	PART
ftr-319	1333	26	enough	enough	ADJ
ftr-319	1333	27	,	,	PUNCT
ftr-319	1333	28	58	58	NUM
ftr-319	1333	29	nat’l	nat’l	NOUN
ftr-319	1333	30	tax	tax	NOUN
ftr-319	1333	31	j.	j.	PROPN
ftr-319	1333	32	565	565	NUM
ftr-319	1333	33	,	,	PUNCT
ftr-319	1333	34	570–72	570–72	NUM
ftr-319	1333	35	(	(	PUNCT
ftr-319	1333	36	2005	2005	NUM
ftr-319	1333	37	)	)	PUNCT
ftr-319	1334	1	[	[	X
ftr-319	1334	2	hereinafter	hereinafter	NOUN
ftr-319	1334	3	mclure	mclure	NOUN
ftr-319	1334	4	,	,	PUNCT
ftr-319	1334	5	understanding	understand	VERB
ftr-319	1334	6	the	the	DET
ftr-319	1334	7	nuttiness	nuttiness	NOUN
ftr-319	1334	8	]	]	PUNCT
ftr-319	1334	9	(	(	PUNCT
ftr-319	1334	10	discussing	discuss	VERB
ftr-319	1334	11	the	the	DET
ftr-319	1334	12	lack	lack	NOUN
ftr-319	1334	13	of	of	ADP
ftr-319	1334	14	uniform	uniform	ADJ
ftr-319	1334	15	state	state	NOUN
ftr-319	1334	16	action	action	NOUN
ftr-319	1334	17	on	on	ADP
ftr-319	1334	18	tax	tax	NOUN
ftr-319	1334	19	matters	matter	NOUN
ftr-319	1334	20	)	)	PUNCT
ftr-319	1334	21	;	;	PUNCT
ftr-319	1334	22	state	state	NOUN
ftr-319	1334	23	taxation	taxation	NOUN
ftr-319	1334	24	:	:	PUNCT
ftr-319	1334	25	the	the	DET
ftr-319	1334	26	impact	impact	NOUN
ftr-319	1334	27	of	of	ADP
ftr-319	1334	28	congressional	congressional	ADJ
ftr-319	1334	29	legislation	legislation	NOUN
ftr-319	1334	30	on	on	ADP
ftr-319	1334	31	state	state	NOUN
ftr-319	1334	32	and	and	CCONJ
ftr-319	1334	33	local	local	ADJ
ftr-319	1334	34	government	government	NOUN
ftr-319	1334	35	revenues	revenue	NOUN
ftr-319	1334	36	:	:	PUNCT
ftr-319	1334	37	hearing	hear	VERB
ftr-319	1334	38	before	before	ADP
ftr-319	1334	39	the	the	DET
ftr-319	1334	40	subcomm	subcomm	NOUN
ftr-319	1334	41	.	.	PUNCT
ftr-319	1335	1	on	on	ADP
ftr-319	1335	2	commercial	commercial	ADJ
ftr-319	1335	3	and	and	CCONJ
ftr-319	1335	4	admin	admin	ADJ
ftr-319	1335	5	.	.	PUNCT
ftr-319	1336	1	law	law	NOUN
ftr-319	1336	2	of	of	ADP
ftr-319	1336	3	the	the	DET
ftr-319	1336	4	comm	comm	NOUN
ftr-319	1336	5	.	.	PUNCT
ftr-319	1337	1	on	on	ADP
ftr-319	1337	2	the	the	DET
ftr-319	1337	3	judiciary	judiciary	NOUN
ftr-319	1337	4	,	,	PUNCT
ftr-319	1337	5	111th	111th	ADJ
ftr-319	1337	6	cong	cong	NOUN
ftr-319	1337	7	.	.	PUNCT
ftr-319	1338	1	25	25	NUM
ftr-319	1338	2	(	(	PUNCT
ftr-319	1338	3	2010	2010	NUM
ftr-319	1338	4	)	)	PUNCT
ftr-319	1338	5	(	(	PUNCT
ftr-319	1338	6	statement	statement	NOUN
ftr-319	1338	7	of	of	ADP
ftr-319	1338	8	rep	rep	PROPN
ftr-319	1338	9	.	.	PROPN
ftr-319	1338	10	johnson	johnson	PROPN
ftr-319	1338	11	,	,	PUNCT
ftr-319	1338	12	jr	jr	PROPN
ftr-319	1338	13	.	.	PROPN
ftr-319	1338	14	,	,	PUNCT
ftr-319	1338	15	member	member	PROPN
ftr-319	1338	16	,	,	PUNCT
ftr-319	1338	17	house	house	NOUN
ftr-319	1338	18	comm	comm	NOUN
ftr-319	1338	19	.	.	PUNCT
ftr-319	1339	1	on	on	ADP
ftr-319	1339	2	the	the	DET
ftr-319	1339	3	judiciary	judiciary	NOUN
ftr-319	1339	4	)	)	PUNCT
ftr-319	1339	5	(	(	PUNCT
ftr-319	1339	6	“	"	PUNCT
ftr-319	1339	7	[	[	X
ftr-319	1339	8	t]here	t]here	NOUN
ftr-319	1339	9	has	have	AUX
ftr-319	1339	10	never	never	ADV
ftr-319	1339	11	been	be	AUX
ftr-319	1339	12	an	an	DET
ftr-319	1339	13	instance	instance	NOUN
ftr-319	1339	14	where	where	SCONJ
ftr-319	1339	15	all	all	DET
ftr-319	1339	16	states	state	NOUN
ftr-319	1339	17	have	have	AUX
ftr-319	1339	18	enacted	enact	VERB
ftr-319	1339	19	a	a	DET
ftr-319	1339	20	uniform	uniform	ADJ
ftr-319	1339	21	tax	tax	NOUN
ftr-319	1339	22	law	law	NOUN
ftr-319	1339	23	.	.	PUNCT
ftr-319	1340	1	they	they	PRON
ftr-319	1340	2	have	have	AUX
ftr-319	1340	3	gone	go	VERB
ftr-319	1340	4	as	as	ADV
ftr-319	1340	5	far	far	ADV
ftr-319	1340	6	—	—	PUNCT
ftr-319	1340	7	group	group	NOUN
ftr-319	1340	8	states	state	NOUN
ftr-319	1340	9	—	—	PUNCT
ftr-319	1340	10	agreeing	agree	VERB
ftr-319	1340	11	to	to	PART
ftr-319	1340	12	model	model	VERB
ftr-319	1340	13	uniform	uniform	ADJ
ftr-319	1340	14	tax	tax	NOUN
ftr-319	1340	15	laws	law	NOUN
ftr-319	1340	16	;	;	PUNCT
ftr-319	1340	17	but	but	CCONJ
ftr-319	1340	18	a	a	DET
ftr-319	1340	19	minority	minority	NOUN
ftr-319	1340	20	of	of	ADP
ftr-319	1340	21	those	those	DET
ftr-319	1340	22	states	state	NOUN
ftr-319	1340	23	have	have	AUX
ftr-319	1340	24	enacted	enact	VERB
ftr-319	1340	25	the	the	DET
ftr-319	1340	26	various	various	ADJ
ftr-319	1340	27	model	model	NOUN
ftr-319	1340	28	laws	law	NOUN
ftr-319	1340	29	.	.	PUNCT
ftr-319	1340	30	”	"	PUNCT
ftr-319	1341	1	)	)	PUNCT
ftr-319	1341	2	the	the	DET
ftr-319	1341	3	streamlined	streamlined	ADJ
ftr-319	1341	4	sales	sale	NOUN
ftr-319	1341	5	and	and	CCONJ
ftr-319	1341	6	use	use	VERB
ftr-319	1341	7	tax	tax	NOUN
ftr-319	1341	8	agreement	agreement	NOUN
ftr-319	1341	9	,	,	PUNCT
ftr-319	1341	10	for	for	ADP
ftr-319	1341	11	example	example	NOUN
ftr-319	1341	12	,	,	PUNCT
ftr-319	1341	13	has	have	AUX
ftr-319	1341	14	developed	develop	VERB
ftr-319	1341	15	for	for	ADP
ftr-319	1341	16	over	over	ADP
ftr-319	1341	17	a	a	DET
ftr-319	1341	18	decade	decade	NOUN
ftr-319	1341	19	,	,	PUNCT
ftr-319	1341	20	yet	yet	CCONJ
ftr-319	1341	21	only	only	ADV
ftr-319	1341	22	24	24	NUM
ftr-319	1341	23	states	state	NOUN
ftr-319	1341	24	have	have	AUX
ftr-319	1341	25	adopted	adopt	VERB
ftr-319	1341	26	its	its	PRON
ftr-319	1341	27	basic	basic	ADJ
ftr-319	1341	28	structure	structure	NOUN
ftr-319	1341	29	.	.	PUNCT
ftr-319	1342	1	the	the	DET
ftr-319	1342	2	2012	2012	NUM
ftr-319	1342	3	]	]	X
ftr-319	1342	4	economic	economic	ADJ
ftr-319	1342	5	nexus	nexus	NOUN
ftr-319	1342	6	207	207	NUM
ftr-319	1342	7	state	state	NOUN
ftr-319	1342	8	economic	economic	ADJ
ftr-319	1342	9	nexus	nexus	NOUN
ftr-319	1342	10	formulations	formulation	NOUN
ftr-319	1342	11	also	also	ADV
ftr-319	1342	12	fail	fail	VERB
ftr-319	1342	13	to	to	PART
ftr-319	1342	14	provide	provide	VERB
ftr-319	1342	15	any	any	DET
ftr-319	1342	16	certainty	certainty	NOUN
ftr-319	1342	17	.	.	PUNCT
ftr-319	1343	1	first	first	ADV
ftr-319	1343	2	,	,	PUNCT
ftr-319	1343	3	there	there	PRON
ftr-319	1343	4	is	be	VERB
ftr-319	1343	5	significant	significant	ADJ
ftr-319	1343	6	uncertainty	uncertainty	NOUN
ftr-319	1343	7	in	in	ADP
ftr-319	1343	8	states	state	NOUN
ftr-319	1343	9	whose	whose	DET
ftr-319	1343	10	courts	court	NOUN
ftr-319	1343	11	have	have	AUX
ftr-319	1343	12	simply	simply	ADV
ftr-319	1343	13	approved	approve	VERB
ftr-319	1343	14	the	the	DET
ftr-319	1343	15	concept	concept	NOUN
ftr-319	1343	16	of	of	ADP
ftr-319	1343	17	economic	economic	ADJ
ftr-319	1343	18	nexus	nexus	NOUN
ftr-319	1343	19	without	without	ADP
ftr-319	1343	20	defining	define	VERB
ftr-319	1343	21	what	what	PRON
ftr-319	1343	22	it	it	PRON
ftr-319	1343	23	means	mean	VERB
ftr-319	1343	24	.	.	PUNCT
ftr-319	1344	1	further	far	ADV
ftr-319	1344	2	,	,	PUNCT
ftr-319	1344	3	in	in	ADP
ftr-319	1344	4	the	the	DET
ftr-319	1344	5	states	state	NOUN
ftr-319	1344	6	in	in	ADP
ftr-319	1344	7	which	which	PRON
ftr-319	1344	8	standards	standard	NOUN
ftr-319	1344	9	have	have	AUX
ftr-319	1344	10	been	be	AUX
ftr-319	1344	11	announced	announce	VERB
ftr-319	1344	12	,	,	PUNCT
ftr-319	1344	13	the	the	DET
ftr-319	1344	14	preceding	precede	VERB
ftr-319	1344	15	analysis	analysis	NOUN
ftr-319	1344	16	suggests	suggest	VERB
ftr-319	1344	17	that	that	SCONJ
ftr-319	1344	18	those	those	DET
ftr-319	1344	19	standards	standard	NOUN
ftr-319	1344	20	will	will	AUX
ftr-319	1344	21	change	change	VERB
ftr-319	1344	22	and	and	CCONJ
ftr-319	1344	23	erode	erode	VERB
ftr-319	1344	24	over	over	ADP
ftr-319	1344	25	time	time	NOUN
ftr-319	1344	26	.	.	PUNCT
ftr-319	1345	1	state	state	NOUN
ftr-319	1345	2	-	-	PUNCT
ftr-319	1345	3	adopted	adopt	VERB
ftr-319	1345	4	economic	economic	ADJ
ftr-319	1345	5	nexus	nexus	NOUN
ftr-319	1345	6	thus	thus	ADV
ftr-319	1345	7	provides	provide	VERB
ftr-319	1345	8	little	little	ADJ
ftr-319	1345	9	certainty	certainty	NOUN
ftr-319	1345	10	to	to	ADP
ftr-319	1345	11	taxpayers	taxpayer	NOUN
ftr-319	1345	12	.	.	PUNCT
ftr-319	1346	1	the	the	DET
ftr-319	1346	2	combination	combination	NOUN
ftr-319	1346	3	of	of	ADP
ftr-319	1346	4	these	these	DET
ftr-319	1346	5	factors	factor	NOUN
ftr-319	1346	6	compels	compel	VERB
ftr-319	1346	7	the	the	DET
ftr-319	1346	8	conclusion	conclusion	NOUN
ftr-319	1346	9	that	that	SCONJ
ftr-319	1346	10	purposeful	purposeful	ADJ
ftr-319	1346	11	,	,	PUNCT
ftr-319	1346	12	proactive	proactive	ADJ
ftr-319	1346	13	action	action	NOUN
ftr-319	1346	14	by	by	ADP
ftr-319	1346	15	the	the	DET
ftr-319	1346	16	supreme	supreme	PROPN
ftr-319	1346	17	court	court	PROPN
ftr-319	1346	18	or	or	CCONJ
ftr-319	1346	19	congress250	congress250	PROPN
ftr-319	1346	20	is	be	AUX
ftr-319	1346	21	warranted	warrant	VERB
ftr-319	1346	22	.	.	PUNCT
ftr-319	1347	1	the	the	DET
ftr-319	1347	2	question	question	NOUN
ftr-319	1347	3	,	,	PUNCT
ftr-319	1347	4	then	then	ADV
ftr-319	1347	5	,	,	PUNCT
ftr-319	1347	6	is	be	AUX
ftr-319	1347	7	what	what	PRON
ftr-319	1347	8	the	the	DET
ftr-319	1347	9	ideal	ideal	ADJ
ftr-319	1347	10	federal	federal	ADJ
ftr-319	1347	11	approach	approach	NOUN
ftr-319	1347	12	to	to	ADP
ftr-319	1347	13	economic	economic	ADJ
ftr-319	1347	14	nexus	nexus	NOUN
ftr-319	1347	15	would	would	AUX
ftr-319	1347	16	be	be	AUX
ftr-319	1347	17	.	.	PUNCT
ftr-319	1348	1	there	there	PRON
ftr-319	1348	2	are	be	VERB
ftr-319	1348	3	four	four	NUM
ftr-319	1348	4	main	main	ADJ
ftr-319	1348	5	options	option	NOUN
ftr-319	1348	6	.	.	PUNCT
ftr-319	1349	1	first	first	ADV
ftr-319	1349	2	,	,	PUNCT
ftr-319	1349	3	the	the	DET
ftr-319	1349	4	court	court	NOUN
ftr-319	1349	5	or	or	CCONJ
ftr-319	1349	6	congress	congress	PROPN
ftr-319	1349	7	could	could	AUX
ftr-319	1349	8	adopt	adopt	VERB
ftr-319	1349	9	simple	simple	ADJ
ftr-319	1349	10	source	source	NOUN
ftr-319	1349	11	-	-	PUNCT
ftr-319	1349	12	based	base	VERB
ftr-319	1349	13	economic	economic	ADJ
ftr-319	1349	14	nexus	nexus	NOUN
ftr-319	1349	15	and	and	CCONJ
ftr-319	1349	16	effectively	effectively	ADV
ftr-319	1349	17	remove	remove	VERB
ftr-319	1349	18	the	the	DET
ftr-319	1349	19	substantial	substantial	ADJ
ftr-319	1349	20	nexus	nexus	NOUN
ftr-319	1349	21	prong	prong	NOUN
ftr-319	1349	22	of	of	ADP
ftr-319	1349	23	complete	complete	ADJ
ftr-319	1349	24	auto	auto	NOUN
ftr-319	1349	25	(	(	PUNCT
ftr-319	1349	26	at	at	ADP
ftr-319	1349	27	least	least	ADJ
ftr-319	1349	28	for	for	ADP
ftr-319	1349	29	purposes	purpose	NOUN
ftr-319	1349	30	of	of	ADP
ftr-319	1349	31	business	business	NOUN
ftr-319	1349	32	activity	activity	NOUN
ftr-319	1349	33	taxation	taxation	NOUN
ftr-319	1349	34	)	)	PUNCT
ftr-319	1349	35	.	.	PUNCT
ftr-319	1350	1	second	second	ADV
ftr-319	1350	2	,	,	PUNCT
ftr-319	1350	3	the	the	DET
ftr-319	1350	4	court	court	NOUN
ftr-319	1350	5	or	or	CCONJ
ftr-319	1350	6	congress	congress	PROPN
ftr-319	1350	7	could	could	AUX
ftr-319	1350	8	adopt	adopt	VERB
ftr-319	1350	9	a	a	DET
ftr-319	1350	10	physical	physical	ADJ
ftr-319	1350	11	presence	presence	NOUN
ftr-319	1350	12	rule	rule	NOUN
ftr-319	1350	13	and	and	CCONJ
ftr-319	1350	14	reject	reject	VERB
ftr-319	1350	15	economic	economic	ADJ
ftr-319	1350	16	nexus	nexus	NOUN
ftr-319	1350	17	altogether	altogether	ADV
ftr-319	1350	18	.	.	PUNCT
ftr-319	1351	1	third	third	ADV
ftr-319	1351	2	,	,	PUNCT
ftr-319	1351	3	the	the	DET
ftr-319	1351	4	court	court	NOUN
ftr-319	1351	5	or	or	CCONJ
ftr-319	1351	6	congress	congress	PROPN
ftr-319	1351	7	could	could	AUX
ftr-319	1351	8	adopt	adopt	VERB
ftr-319	1351	9	a	a	DET
ftr-319	1351	10	heightened	heightened	ADJ
ftr-319	1351	11	economic	economic	ADJ
ftr-319	1351	12	standard	standard	NOUN
ftr-319	1351	13	based	base	VERB
ftr-319	1351	14	on	on	ADP
ftr-319	1351	15	the	the	DET
ftr-319	1351	16	mbna	mbna	PROPN
ftr-319	1351	17	w.	w.	PROPN
ftr-319	1351	18	va	va	PROPN
ftr-319	1351	19	.	.	PROPN
ftr-319	1351	20	standard	standard	PROPN
ftr-319	1351	21	.	.	PUNCT
ftr-319	1352	1	finally	finally	ADV
ftr-319	1352	2	,	,	PUNCT
ftr-319	1352	3	congress	congress	PROPN
ftr-319	1352	4	could	could	AUX
ftr-319	1352	5	adopt	adopt	VERB
ftr-319	1352	6	a	a	DET
ftr-319	1352	7	federal	federal	ADJ
ftr-319	1352	8	factor	factor	NOUN
ftr-319	1352	9	nexus	nexus	PROPN
ftr-319	1352	10	standard.251	standard.251	PROPN
ftr-319	1352	11	b.	b.	PROPN
ftr-319	1353	1	the	the	DET
ftr-319	1353	2	appropriate	appropriate	ADJ
ftr-319	1353	3	approach	approach	NOUN
ftr-319	1353	4	for	for	ADP
ftr-319	1353	5	economic	economic	ADJ
ftr-319	1353	6	nexus	nexus	NOUN
ftr-319	1353	7	determining	determine	VERB
ftr-319	1353	8	the	the	DET
ftr-319	1353	9	best	good	ADJ
ftr-319	1353	10	formulation	formulation	NOUN
ftr-319	1353	11	for	for	ADP
ftr-319	1353	12	economic	economic	ADJ
ftr-319	1353	13	nexus	nexus	NOUN
ftr-319	1353	14	requires	require	VERB
ftr-319	1353	15	that	that	SCONJ
ftr-319	1353	16	both	both	PRON
ftr-319	1353	17	tax	tax	NOUN
ftr-319	1353	18	and	and	CCONJ
ftr-319	1353	19	constitutional	constitutional	ADJ
ftr-319	1353	20	policy	policy	NOUN
ftr-319	1353	21	considerations	consideration	NOUN
ftr-319	1353	22	be	be	AUX
ftr-319	1353	23	taken	take	VERB
ftr-319	1353	24	into	into	ADP
ftr-319	1353	25	account	account	NOUN
ftr-319	1353	26	.	.	PUNCT
ftr-319	1354	1	this	this	DET
ftr-319	1354	2	streamlined	streamline	VERB
ftr-319	1354	3	sales	sale	NOUN
ftr-319	1354	4	tax	tax	NOUN
ftr-319	1354	5	governing	governing	NOUN
ftr-319	1354	6	board	board	NOUN
ftr-319	1354	7	,	,	PUNCT
ftr-319	1354	8	about	about	ADP
ftr-319	1354	9	us	we	PRON
ftr-319	1354	10	,	,	PUNCT
ftr-319	1354	11	http://www.streamlined	http://www.streamlined	ADJ
ftr-319	1354	12	salestax.org/index.php?page=about-us	salestax.org/index.php?page=about-us	PROPN
ftr-319	1354	13	(	(	PUNCT
ftr-319	1354	14	last	last	ADV
ftr-319	1354	15	visited	visit	VERB
ftr-319	1354	16	oct	oct	PROPN
ftr-319	1354	17	.	.	PROPN
ftr-319	1354	18	4	4	NUM
ftr-319	1354	19	,	,	PUNCT
ftr-319	1354	20	2012	2012	NUM
ftr-319	1354	21	)	)	PUNCT
ftr-319	1354	22	.	.	PUNCT
ftr-319	1355	1	250	250	NUM
ftr-319	1355	2	.	.	PUNCT
ftr-319	1355	3	to	to	PART
ftr-319	1355	4	be	be	AUX
ftr-319	1355	5	sure	sure	ADJ
ftr-319	1355	6	,	,	PUNCT
ftr-319	1355	7	there	there	PRON
ftr-319	1355	8	may	may	AUX
ftr-319	1355	9	be	be	AUX
ftr-319	1355	10	concerns	concern	NOUN
ftr-319	1355	11	about	about	ADP
ftr-319	1355	12	congress	congress	PROPN
ftr-319	1355	13	inserting	insert	VERB
ftr-319	1355	14	itself	itself	PRON
ftr-319	1355	15	in	in	ADP
ftr-319	1355	16	such	such	DET
ftr-319	1355	17	a	a	DET
ftr-319	1355	18	material	material	ADJ
ftr-319	1355	19	way	way	NOUN
ftr-319	1355	20	into	into	ADP
ftr-319	1355	21	state	state	NOUN
ftr-319	1355	22	affairs	affair	NOUN
ftr-319	1355	23	.	.	PUNCT
ftr-319	1356	1	however	however	ADV
ftr-319	1356	2	,	,	PUNCT
ftr-319	1356	3	two	two	NUM
ftr-319	1356	4	factors	factor	NOUN
ftr-319	1356	5	mitigate	mitigate	VERB
ftr-319	1356	6	those	those	DET
ftr-319	1356	7	concerns	concern	NOUN
ftr-319	1356	8	.	.	PUNCT
ftr-319	1357	1	first	first	ADV
ftr-319	1357	2	,	,	PUNCT
ftr-319	1357	3	the	the	DET
ftr-319	1357	4	intervention	intervention	NOUN
ftr-319	1357	5	would	would	AUX
ftr-319	1357	6	be	be	AUX
ftr-319	1357	7	purely	purely	ADV
ftr-319	1357	8	jurisdictional	jurisdictional	ADJ
ftr-319	1357	9	.	.	PUNCT
ftr-319	1358	1	a	a	DET
ftr-319	1358	2	federal	federal	ADJ
ftr-319	1358	3	formulation	formulation	NOUN
ftr-319	1358	4	would	would	AUX
ftr-319	1358	5	not	not	PART
ftr-319	1358	6	change	change	VERB
ftr-319	1358	7	states	state	NOUN
ftr-319	1358	8	’	'	PUNCT
ftr-319	1358	9	substantive	substantive	ADJ
ftr-319	1358	10	tax	tax	NOUN
ftr-319	1358	11	rules	rule	NOUN
ftr-319	1358	12	.	.	PUNCT
ftr-319	1359	1	rather	rather	ADV
ftr-319	1359	2	,	,	PUNCT
ftr-319	1359	3	it	it	PRON
ftr-319	1359	4	would	would	AUX
ftr-319	1359	5	operate	operate	VERB
ftr-319	1359	6	just	just	ADV
ftr-319	1359	7	as	as	SCONJ
ftr-319	1359	8	the	the	DET
ftr-319	1359	9	dormant	dormant	PROPN
ftr-319	1359	10	commerce	commerce	PROPN
ftr-319	1359	11	clause	clause	NOUN
ftr-319	1359	12	currently	currently	ADV
ftr-319	1359	13	operates	operate	VERB
ftr-319	1359	14	—	—	PUNCT
ftr-319	1359	15	as	as	ADP
ftr-319	1359	16	a	a	DET
ftr-319	1359	17	pure	pure	ADJ
ftr-319	1359	18	jurisdictional	jurisdictional	ADJ
ftr-319	1359	19	threshold	threshold	NOUN
ftr-319	1359	20	.	.	PUNCT
ftr-319	1360	1	second	second	ADJ
ftr-319	1360	2	,	,	PUNCT
ftr-319	1360	3	congress	congress	PROPN
ftr-319	1360	4	has	have	AUX
ftr-319	1360	5	on	on	ADP
ftr-319	1360	6	many	many	ADJ
ftr-319	1360	7	occasions	occasion	NOUN
ftr-319	1360	8	promulgated	promulgate	VERB
ftr-319	1360	9	jurisdictional	jurisdictional	ADJ
ftr-319	1360	10	rules	rule	NOUN
ftr-319	1360	11	for	for	ADP
ftr-319	1360	12	state	state	NOUN
ftr-319	1360	13	taxation	taxation	NOUN
ftr-319	1360	14	.	.	PUNCT
ftr-319	1361	1	(	(	PUNCT
ftr-319	1361	2	perhaps	perhaps	ADV
ftr-319	1361	3	most	most	ADV
ftr-319	1361	4	notably	notably	ADV
ftr-319	1361	5	,	,	PUNCT
ftr-319	1361	6	its	its	PRON
ftr-319	1361	7	enactment	enactment	NOUN
ftr-319	1361	8	of	of	ADP
ftr-319	1361	9	p.l	p.l	PROPN
ftr-319	1361	10	.	.	PROPN
ftr-319	1361	11	86	86	NUM
ftr-319	1361	12	-	-	SYM
ftr-319	1361	13	272	272	NUM
ftr-319	1361	14	.	.	PUNCT
ftr-319	1362	1	see	see	VERB
ftr-319	1362	2	supra	supra	PROPN
ftr-319	1362	3	note	note	PROPN
ftr-319	1362	4	42	42	NUM
ftr-319	1362	5	.	.	PUNCT
ftr-319	1362	6	)	)	PUNCT
ftr-319	1363	1	states	state	NOUN
ftr-319	1363	2	are	be	AUX
ftr-319	1363	3	even	even	ADV
ftr-319	1363	4	currently	currently	ADV
ftr-319	1363	5	turning	turn	VERB
ftr-319	1363	6	to	to	ADP
ftr-319	1363	7	congress	congress	PROPN
ftr-319	1363	8	to	to	PART
ftr-319	1363	9	expand	expand	VERB
ftr-319	1363	10	their	their	PRON
ftr-319	1363	11	jurisdiction	jurisdiction	NOUN
ftr-319	1363	12	to	to	PART
ftr-319	1363	13	impose	impose	VERB
ftr-319	1363	14	use	use	NOUN
ftr-319	1363	15	-	-	PUNCT
ftr-319	1363	16	tax	tax	NOUN
ftr-319	1363	17	collection	collection	NOUN
ftr-319	1363	18	requirements	requirement	NOUN
ftr-319	1363	19	on	on	ADP
ftr-319	1363	20	remote	remote	ADJ
ftr-319	1363	21	vendors	vendor	NOUN
ftr-319	1363	22	.	.	PUNCT
ftr-319	1364	1	see	see	VERB
ftr-319	1364	2	,	,	PUNCT
ftr-319	1364	3	e.g.	e.g.	ADV
ftr-319	1364	4	,	,	PUNCT
ftr-319	1364	5	main	main	ADJ
ftr-319	1364	6	street	street	NOUN
ftr-319	1364	7	fairness	fairness	PROPN
ftr-319	1364	8	act	act	PROPN
ftr-319	1364	9	,	,	PUNCT
ftr-319	1364	10	h.r	h.r	PROPN
ftr-319	1364	11	.	.	PROPN
ftr-319	1364	12	2701	2701	NUM
ftr-319	1364	13	,	,	PUNCT
ftr-319	1364	14	112th	112th	PROPN
ftr-319	1364	15	cong	cong	NOUN
ftr-319	1364	16	.	.	PUNCT
ftr-319	1365	1	§	§	PROPN
ftr-319	1365	2	4(a)(1	4(a)(1	NUM
ftr-319	1365	3	)	)	PUNCT
ftr-319	1365	4	(	(	PUNCT
ftr-319	1365	5	2011	2011	NUM
ftr-319	1365	6	)	)	PUNCT
ftr-319	1365	7	;	;	PUNCT
ftr-319	1365	8	the	the	DET
ftr-319	1365	9	marketplace	marketplace	NOUN
ftr-319	1365	10	equity	equity	NOUN
ftr-319	1365	11	act	act	NOUN
ftr-319	1365	12	of	of	ADP
ftr-319	1365	13	2011	2011	NUM
ftr-319	1365	14	,	,	PUNCT
ftr-319	1365	15	h.r	h.r	PROPN
ftr-319	1365	16	.	.	PROPN
ftr-319	1365	17	3179	3179	NUM
ftr-319	1365	18	,	,	PUNCT
ftr-319	1365	19	112th	112th	PROPN
ftr-319	1365	20	cong	cong	NOUN
ftr-319	1365	21	.	.	PUNCT
ftr-319	1366	1	(	(	PUNCT
ftr-319	1366	2	2012	2012	NUM
ftr-319	1366	3	)	)	PUNCT
ftr-319	1366	4	.	.	PUNCT
ftr-319	1367	1	congress	congress	PROPN
ftr-319	1367	2	also	also	ADV
ftr-319	1367	3	clearly	clearly	ADV
ftr-319	1367	4	has	have	VERB
ftr-319	1367	5	the	the	DET
ftr-319	1367	6	constitutional	constitutional	ADJ
ftr-319	1367	7	authority	authority	NOUN
ftr-319	1367	8	to	to	PART
ftr-319	1367	9	enact	enact	VERB
ftr-319	1367	10	an	an	DET
ftr-319	1367	11	economic	economic	ADJ
ftr-319	1367	12	nexus	nexus	NOUN
ftr-319	1367	13	standard	standard	NOUN
ftr-319	1367	14	.	.	PUNCT
ftr-319	1368	1	paul	paul	PROPN
ftr-319	1368	2	j.	j.	PROPN
ftr-319	1368	3	hartman	hartman	PROPN
ftr-319	1368	4	&	&	CCONJ
ftr-319	1368	5	charles	charles	PROPN
ftr-319	1368	6	a.	a.	PROPN
ftr-319	1368	7	trost	trost	PROPN
ftr-319	1368	8	,	,	PUNCT
ftr-319	1368	9	federal	federal	ADJ
ftr-319	1368	10	limitations	limitation	NOUN
ftr-319	1368	11	on	on	ADP
ftr-319	1368	12	state	state	NOUN
ftr-319	1368	13	and	and	CCONJ
ftr-319	1368	14	local	local	ADJ
ftr-319	1368	15	taxation	taxation	NOUN
ftr-319	1368	16	585–95	585–95	NUM
ftr-319	1368	17	(	(	PUNCT
ftr-319	1368	18	thompson	thompson	PROPN
ftr-319	1368	19	west	west	PROPN
ftr-319	1368	20	2d	2d	PROPN
ftr-319	1368	21	ed	ed	NOUN
ftr-319	1368	22	.	.	PROPN
ftr-319	1368	23	2003	2003	NUM
ftr-319	1368	24	)	)	PUNCT
ftr-319	1368	25	;	;	PUNCT
ftr-319	1368	26	hellerstein	hellerstein	NOUN
ftr-319	1368	27	,	,	PUNCT
ftr-319	1368	28	state	state	NOUN
ftr-319	1368	29	taxation	taxation	NOUN
ftr-319	1368	30	,	,	PUNCT
ftr-319	1368	31	supra	supra	PROPN
ftr-319	1368	32	note	note	PROPN
ftr-319	1368	33	16	16	NUM
ftr-319	1368	34	,	,	PUNCT
ftr-319	1368	35	¶	¶	PROPN
ftr-319	1368	36	4.23	4.23	NUM
ftr-319	1368	37	.	.	PUNCT
ftr-319	1368	38	251	251	NUM
ftr-319	1368	39	.	.	PUNCT
ftr-319	1369	1	these	these	DET
ftr-319	1369	2	options	option	NOUN
ftr-319	1369	3	necessarily	necessarily	ADV
ftr-319	1369	4	exclude	exclude	VERB
ftr-319	1369	5	the	the	DET
ftr-319	1369	6	option	option	NOUN
ftr-319	1369	7	of	of	ADP
ftr-319	1369	8	the	the	DET
ftr-319	1369	9	court	court	NOUN
ftr-319	1369	10	adopting	adopt	VERB
ftr-319	1369	11	a	a	DET
ftr-319	1369	12	factor	factor	NOUN
ftr-319	1369	13	nexus	nexus	NOUN
ftr-319	1369	14	standard	standard	NOUN
ftr-319	1369	15	.	.	PUNCT
ftr-319	1370	1	the	the	DET
ftr-319	1370	2	court	court	NOUN
ftr-319	1370	3	simply	simply	ADV
ftr-319	1370	4	is	be	AUX
ftr-319	1370	5	not	not	PART
ftr-319	1370	6	a	a	DET
ftr-319	1370	7	good	good	ADJ
ftr-319	1370	8	body	body	NOUN
ftr-319	1370	9	to	to	PART
ftr-319	1370	10	develop	develop	VERB
ftr-319	1370	11	a	a	DET
ftr-319	1370	12	quantitative	quantitative	ADJ
ftr-319	1370	13	test	test	NOUN
ftr-319	1370	14	.	.	PUNCT
ftr-319	1371	1	see	see	VERB
ftr-319	1371	2	john	john	PROPN
ftr-319	1371	3	a.	a.	PROPN
ftr-319	1371	4	swain	swain	PROPN
ftr-319	1371	5	,	,	PUNCT
ftr-319	1371	6	state	state	NOUN
ftr-319	1371	7	sales	sale	NOUN
ftr-319	1371	8	and	and	CCONJ
ftr-319	1371	9	use	use	VERB
ftr-319	1371	10	tax	tax	NOUN
ftr-319	1371	11	jurisdiction	jurisdiction	NOUN
ftr-319	1371	12	:	:	PUNCT
ftr-319	1371	13	an	an	DET
ftr-319	1371	14	economic	economic	ADJ
ftr-319	1371	15	nexus	nexus	NOUN
ftr-319	1371	16	standard	standard	NOUN
ftr-319	1371	17	for	for	ADP
ftr-319	1371	18	the	the	DET
ftr-319	1371	19	twenty	twenty	NUM
ftr-319	1371	20	-	-	PUNCT
ftr-319	1371	21	first	first	ADJ
ftr-319	1371	22	century	century	NOUN
ftr-319	1371	23	,	,	PUNCT
ftr-319	1371	24	38	38	NUM
ftr-319	1371	25	ga	ga	PROPN
ftr-319	1371	26	.	.	PUNCT
ftr-319	1371	27	l.	l.	PROPN
ftr-319	1371	28	rev	rev	PROPN
ftr-319	1371	29	.	.	PROPN
ftr-319	1371	30	343	343	NUM
ftr-319	1371	31	,	,	PUNCT
ftr-319	1371	32	364	364	NUM
ftr-319	1371	33	(	(	PUNCT
ftr-319	1371	34	2003	2003	NUM
ftr-319	1371	35	)	)	PUNCT
ftr-319	1371	36	(	(	PUNCT
ftr-319	1371	37	stating	state	VERB
ftr-319	1371	38	that	that	SCONJ
ftr-319	1371	39	the	the	DET
ftr-319	1371	40	court	court	NOUN
ftr-319	1371	41	“	"	PUNCT
ftr-319	1371	42	is	be	AUX
ftr-319	1371	43	not	not	PART
ftr-319	1371	44	well	well	ADV
ftr-319	1371	45	-	-	PUNCT
ftr-319	1371	46	equipped	equip	VERB
ftr-319	1371	47	to	to	PART
ftr-319	1371	48	make	make	VERB
ftr-319	1371	49	quantitative	quantitative	ADJ
ftr-319	1371	50	distinctions	distinction	NOUN
ftr-319	1371	51	”	"	PUNCT
ftr-319	1371	52	)	)	PUNCT
ftr-319	1371	53	;	;	PUNCT
ftr-319	1371	54	hellerstein	hellerstein	NOUN
ftr-319	1371	55	,	,	PUNCT
ftr-319	1371	56	state	state	NOUN
ftr-319	1371	57	taxation	taxation	NOUN
ftr-319	1371	58	,	,	PUNCT
ftr-319	1371	59	supra	supra	PROPN
ftr-319	1371	60	note	note	PROPN
ftr-319	1371	61	16	16	NUM
ftr-319	1371	62	,	,	PUNCT
ftr-319	1371	63	¶	¶	PROPN
ftr-319	1371	64	8.09[4][c	8.09[4][c	PROPN
ftr-319	1371	65	]	]	PUNCT
ftr-319	1371	66	(	(	PUNCT
ftr-319	1371	67	stating	state	VERB
ftr-319	1371	68	that	that	SCONJ
ftr-319	1371	69	“	"	PUNCT
ftr-319	1371	70	[	[	X
ftr-319	1371	71	l]egislatures	l]egislature	NOUN
ftr-319	1371	72	are	be	AUX
ftr-319	1371	73	far	far	ADV
ftr-319	1371	74	better	well	ADV
ftr-319	1371	75	equipped	equip	VERB
ftr-319	1371	76	than	than	SCONJ
ftr-319	1371	77	courts	court	NOUN
ftr-319	1371	78	to	to	PART
ftr-319	1371	79	establish	establish	VERB
ftr-319	1371	80	quantitative	quantitative	ADJ
ftr-319	1371	81	standards	standard	NOUN
ftr-319	1371	82	”	"	PUNCT
ftr-319	1371	83	)	)	PUNCT
ftr-319	1371	84	.	.	PUNCT
ftr-319	1372	1	208	208	NUM
ftr-319	1372	2	florida	florida	PROPN
ftr-319	1372	3	tax	tax	NOUN
ftr-319	1372	4	review	review	NOUN
ftr-319	1372	5	[	[	X
ftr-319	1372	6	vol	vol	NOUN
ftr-319	1372	7	.	.	PUNCT
ftr-319	1373	1	13:4	13:4	NUM
ftr-319	1373	2	is	be	AUX
ftr-319	1373	3	not	not	PART
ftr-319	1373	4	only	only	ADV
ftr-319	1373	5	a	a	DET
ftr-319	1373	6	tax	tax	NOUN
ftr-319	1373	7	issue	issue	NOUN
ftr-319	1373	8	,	,	PUNCT
ftr-319	1373	9	but	but	CCONJ
ftr-319	1373	10	a	a	DET
ftr-319	1373	11	commerce	commerce	NOUN
ftr-319	1373	12	clause	clause	NOUN
ftr-319	1373	13	(	(	PUNCT
ftr-319	1373	14	and	and	CCONJ
ftr-319	1373	15	hence	hence	ADV
ftr-319	1373	16	commercial	commercial	ADJ
ftr-319	1373	17	)	)	PUNCT
ftr-319	1373	18	issue	issue	NOUN
ftr-319	1373	19	as	as	ADV
ftr-319	1373	20	well	well	ADV
ftr-319	1373	21	.	.	PUNCT
ftr-319	1374	1	the	the	DET
ftr-319	1374	2	determination	determination	NOUN
ftr-319	1374	3	of	of	ADP
ftr-319	1374	4	the	the	DET
ftr-319	1374	5	ideal	ideal	ADJ
ftr-319	1374	6	approach	approach	NOUN
ftr-319	1374	7	for	for	ADP
ftr-319	1374	8	economic	economic	ADJ
ftr-319	1374	9	nexus	nexus	NOUN
ftr-319	1374	10	should	should	AUX
ftr-319	1374	11	thus	thus	ADV
ftr-319	1374	12	be	be	AUX
ftr-319	1374	13	guided	guide	VERB
ftr-319	1374	14	by	by	ADP
ftr-319	1374	15	the	the	DET
ftr-319	1374	16	formulation	formulation	NOUN
ftr-319	1374	17	that	that	PRON
ftr-319	1374	18	can	can	AUX
ftr-319	1374	19	best	well	ADV
ftr-319	1374	20	serve	serve	VERB
ftr-319	1374	21	both	both	DET
ftr-319	1374	22	masters	master	NOUN
ftr-319	1374	23	.	.	PUNCT
ftr-319	1375	1	an	an	DET
ftr-319	1375	2	evaluation	evaluation	NOUN
ftr-319	1375	3	of	of	ADP
ftr-319	1375	4	each	each	DET
ftr-319	1375	5	proposal	proposal	NOUN
ftr-319	1375	6	follows	follow	VERB
ftr-319	1375	7	with	with	ADP
ftr-319	1375	8	that	that	DET
ftr-319	1375	9	framework	framework	NOUN
ftr-319	1375	10	in	in	ADP
ftr-319	1375	11	mind	mind	NOUN
ftr-319	1375	12	.	.	PUNCT
ftr-319	1376	1	1	1	X
ftr-319	1376	2	.	.	X
ftr-319	1376	3	source	source	NOUN
ftr-319	1376	4	-	-	PUNCT
ftr-319	1376	5	based	base	VERB
ftr-319	1376	6	economic	economic	ADJ
ftr-319	1376	7	nexus	nexus	NOUN
ftr-319	1376	8	the	the	DET
ftr-319	1376	9	first	first	ADJ
ftr-319	1376	10	option	option	NOUN
ftr-319	1376	11	discussed	discuss	VERB
ftr-319	1376	12	above	above	ADV
ftr-319	1376	13	was	be	AUX
ftr-319	1376	14	for	for	SCONJ
ftr-319	1376	15	the	the	DET
ftr-319	1376	16	supreme	supreme	PROPN
ftr-319	1376	17	court	court	PROPN
ftr-319	1376	18	or	or	CCONJ
ftr-319	1376	19	congress	congress	PROPN
ftr-319	1376	20	to	to	PART
ftr-319	1376	21	adopt	adopt	VERB
ftr-319	1376	22	source	source	NOUN
ftr-319	1376	23	-	-	PUNCT
ftr-319	1376	24	based	base	VERB
ftr-319	1376	25	economic	economic	ADJ
ftr-319	1376	26	nexus	nexus	NOUN
ftr-319	1376	27	.	.	PUNCT
ftr-319	1377	1	that	that	DET
ftr-319	1377	2	option	option	NOUN
ftr-319	1377	3	would	would	AUX
ftr-319	1377	4	serve	serve	VERB
ftr-319	1377	5	the	the	DET
ftr-319	1377	6	goal	goal	NOUN
ftr-319	1377	7	of	of	ADP
ftr-319	1377	8	aligning	align	VERB
ftr-319	1377	9	states	state	NOUN
ftr-319	1377	10	’	'	PUNCT
ftr-319	1377	11	enforcement	enforcement	NOUN
ftr-319	1377	12	and	and	CCONJ
ftr-319	1377	13	substantive	substantive	ADJ
ftr-319	1377	14	jurisdiction	jurisdiction	NOUN
ftr-319	1377	15	and	and	CCONJ
ftr-319	1377	16	would	would	AUX
ftr-319	1377	17	perhaps	perhaps	ADV
ftr-319	1377	18	best	well	ADV
ftr-319	1377	19	serve	serve	VERB
ftr-319	1377	20	good	good	ADJ
ftr-319	1377	21	tax	tax	NOUN
ftr-319	1377	22	policy.252	policy.252	NOUN
ftr-319	1377	23	however	however	ADV
ftr-319	1377	24	,	,	PUNCT
ftr-319	1377	25	the	the	DET
ftr-319	1377	26	absence	absence	NOUN
ftr-319	1377	27	of	of	ADP
ftr-319	1377	28	a	a	DET
ftr-319	1377	29	de	de	X
ftr-319	1377	30	minimis	minimis	NOUN
ftr-319	1377	31	rule	rule	NOUN
ftr-319	1377	32	in	in	ADP
ftr-319	1377	33	a	a	DET
ftr-319	1377	34	pure	pure	ADJ
ftr-319	1377	35	source	source	NOUN
ftr-319	1377	36	-	-	PUNCT
ftr-319	1377	37	based	base	VERB
ftr-319	1377	38	standard	standard	NOUN
ftr-319	1377	39	likely	likely	ADV
ftr-319	1377	40	makes	make	VERB
ftr-319	1377	41	that	that	PRON
ftr-319	1377	42	approach	approach	VERB
ftr-319	1377	43	the	the	DET
ftr-319	1377	44	least	least	ADV
ftr-319	1377	45	palatable	palatable	ADJ
ftr-319	1377	46	option	option	NOUN
ftr-319	1377	47	from	from	ADP
ftr-319	1377	48	a	a	DET
ftr-319	1377	49	constitutional	constitutional	ADJ
ftr-319	1377	50	perspective	perspective	NOUN
ftr-319	1377	51	.	.	PUNCT
ftr-319	1378	1	recall	recall	VERB
ftr-319	1378	2	that	that	SCONJ
ftr-319	1378	3	the	the	DET
ftr-319	1378	4	court	court	NOUN
ftr-319	1378	5	’s	’s	PART
ftr-319	1378	6	dormant	dormant	PROPN
ftr-319	1378	7	commerce	commerce	PROPN
ftr-319	1378	8	clause	clause	NOUN
ftr-319	1378	9	jurisprudence	jurisprudence	NOUN
ftr-319	1378	10	is	be	AUX
ftr-319	1378	11	driven	drive	VERB
ftr-319	1378	12	by	by	ADP
ftr-319	1378	13	concerns	concern	NOUN
ftr-319	1378	14	about	about	ADP
ftr-319	1378	15	the	the	DET
ftr-319	1378	16	effects	effect	NOUN
ftr-319	1378	17	of	of	ADP
ftr-319	1378	18	state	state	NOUN
ftr-319	1378	19	taxation	taxation	NOUN
ftr-319	1378	20	on	on	ADP
ftr-319	1378	21	interstate	interstate	ADJ
ftr-319	1378	22	commerce	commerce	NOUN
ftr-319	1378	23	.	.	PUNCT
ftr-319	1379	1	subjecting	subject	VERB
ftr-319	1379	2	businesses	business	NOUN
ftr-319	1379	3	to	to	ADP
ftr-319	1379	4	a	a	DET
ftr-319	1379	5	state	state	NOUN
ftr-319	1379	6	’s	’s	PART
ftr-319	1379	7	tax	tax	NOUN
ftr-319	1379	8	regime	regime	NOUN
ftr-319	1379	9	based	base	VERB
ftr-319	1379	10	on	on	ADP
ftr-319	1379	11	the	the	DET
ftr-319	1379	12	generation	generation	NOUN
ftr-319	1379	13	of	of	ADP
ftr-319	1379	14	minimal	minimal	ADJ
ftr-319	1379	15	amounts	amount	NOUN
ftr-319	1379	16	of	of	ADP
ftr-319	1379	17	revenue	revenue	NOUN
ftr-319	1379	18	from	from	ADP
ftr-319	1379	19	within	within	ADP
ftr-319	1379	20	that	that	DET
ftr-319	1379	21	state	state	NOUN
ftr-319	1379	22	would	would	AUX
ftr-319	1379	23	severely	severely	ADV
ftr-319	1379	24	implicate	implicate	VERB
ftr-319	1379	25	that	that	DET
ftr-319	1379	26	concern	concern	NOUN
ftr-319	1379	27	.	.	PUNCT
ftr-319	1380	1	for	for	ADP
ftr-319	1380	2	example	example	NOUN
ftr-319	1380	3	,	,	PUNCT
ftr-319	1380	4	no	no	DET
ftr-319	1380	5	business	business	NOUN
ftr-319	1380	6	could	could	AUX
ftr-319	1380	7	operate	operate	VERB
ftr-319	1380	8	on	on	ADP
ftr-319	1380	9	the	the	DET
ftr-319	1380	10	internet	internet	NOUN
ftr-319	1380	11	without	without	ADP
ftr-319	1380	12	opening	open	VERB
ftr-319	1380	13	itself	itself	PRON
ftr-319	1380	14	to	to	ADP
ftr-319	1380	15	taxation	taxation	NOUN
ftr-319	1380	16	in	in	ADP
ftr-319	1380	17	any	any	DET
ftr-319	1380	18	(	(	PUNCT
ftr-319	1380	19	or	or	CCONJ
ftr-319	1380	20	every	every	PRON
ftr-319	1380	21	)	)	PUNCT
ftr-319	1380	22	state.253	state.253	NOUN
ftr-319	1380	23	this	this	DET
ftr-319	1380	24	failure	failure	NOUN
ftr-319	1380	25	counsels	counsel	VERB
ftr-319	1380	26	heavily	heavily	ADV
ftr-319	1380	27	against	against	ADP
ftr-319	1380	28	the	the	DET
ftr-319	1380	29	adoption	adoption	NOUN
ftr-319	1380	30	of	of	ADP
ftr-319	1380	31	pure	pure	ADJ
ftr-319	1380	32	source	source	NOUN
ftr-319	1380	33	-	-	PUNCT
ftr-319	1380	34	based	base	VERB
ftr-319	1380	35	economic	economic	ADJ
ftr-319	1380	36	nexus.254	nexus.254	NOUN
ftr-319	1380	37	2	2	NUM
ftr-319	1380	38	.	.	PUNCT
ftr-319	1380	39	a	a	DET
ftr-319	1380	40	physical	physical	ADJ
ftr-319	1380	41	presence	presence	NOUN
ftr-319	1380	42	standard	standard	NOUN
ftr-319	1380	43	the	the	DET
ftr-319	1380	44	second	second	ADJ
ftr-319	1380	45	option	option	NOUN
ftr-319	1380	46	would	would	AUX
ftr-319	1380	47	be	be	AUX
ftr-319	1380	48	for	for	SCONJ
ftr-319	1380	49	the	the	DET
ftr-319	1380	50	court	court	NOUN
ftr-319	1380	51	or	or	CCONJ
ftr-319	1380	52	congress	congress	PROPN
ftr-319	1380	53	to	to	PART
ftr-319	1380	54	reject	reject	VERB
ftr-319	1380	55	economic	economic	ADJ
ftr-319	1380	56	nexus	nexus	NOUN
ftr-319	1380	57	and	and	CCONJ
ftr-319	1380	58	to	to	PART
ftr-319	1380	59	adopt	adopt	VERB
ftr-319	1380	60	a	a	DET
ftr-319	1380	61	physical	physical	ADJ
ftr-319	1380	62	presence	presence	NOUN
ftr-319	1380	63	rule	rule	NOUN
ftr-319	1380	64	.	.	PUNCT
ftr-319	1381	1	from	from	ADP
ftr-319	1381	2	a	a	DET
ftr-319	1381	3	constitutional	constitutional	ADJ
ftr-319	1381	4	perspective	perspective	NOUN
ftr-319	1381	5	,	,	PUNCT
ftr-319	1381	6	this	this	DET
ftr-319	1381	7	option	option	NOUN
ftr-319	1381	8	has	have	VERB
ftr-319	1381	9	merit	merit	NOUN
ftr-319	1381	10	.	.	PUNCT
ftr-319	1382	1	a	a	DET
ftr-319	1382	2	bright	bright	ADJ
ftr-319	1382	3	-	-	PUNCT
ftr-319	1382	4	line	line	NOUN
ftr-319	1382	5	physical	physical	ADJ
ftr-319	1382	6	presence	presence	NOUN
ftr-319	1382	7	rule	rule	NOUN
ftr-319	1382	8	would	would	AUX
ftr-319	1382	9	provide	provide	VERB
ftr-319	1382	10	clear	clear	ADJ
ftr-319	1382	11	guidance	guidance	NOUN
ftr-319	1382	12	to	to	ADP
ftr-319	1382	13	taxpayers	taxpayer	NOUN
ftr-319	1382	14	engaged	engage	VERB
ftr-319	1382	15	in	in	ADP
ftr-319	1382	16	interstate	interstate	ADJ
ftr-319	1382	17	commerce	commerce	NOUN
ftr-319	1382	18	and	and	CCONJ
ftr-319	1382	19	252	252	NUM
ftr-319	1382	20	.	.	PUNCT
ftr-319	1383	1	see	see	VERB
ftr-319	1383	2	hellerstein	hellerstein	NOUN
ftr-319	1383	3	,	,	PUNCT
ftr-319	1383	4	jurisdiction	jurisdiction	NOUN
ftr-319	1383	5	to	to	PART
ftr-319	1383	6	tax	tax	NOUN
ftr-319	1383	7	income	income	NOUN
ftr-319	1383	8	,	,	PUNCT
ftr-319	1383	9	supra	supra	PROPN
ftr-319	1383	10	note	note	PROPN
ftr-319	1383	11	36	36	NUM
ftr-319	1383	12	,	,	PUNCT
ftr-319	1383	13	at	at	ADP
ftr-319	1383	14	47–49	47–49	NUM
ftr-319	1383	15	(	(	PUNCT
ftr-319	1383	16	discussing	discuss	VERB
ftr-319	1383	17	two	two	NUM
ftr-319	1383	18	possible	possible	ADJ
ftr-319	1383	19	“	"	PUNCT
ftr-319	1383	20	solutions	solution	NOUN
ftr-319	1383	21	”	"	PUNCT
ftr-319	1383	22	to	to	ADP
ftr-319	1383	23	the	the	DET
ftr-319	1383	24	misalignment	misalignment	NOUN
ftr-319	1383	25	of	of	ADP
ftr-319	1383	26	states	state	NOUN
ftr-319	1383	27	’	'	PUNCT
ftr-319	1383	28	substantive	substantive	ADJ
ftr-319	1383	29	and	and	CCONJ
ftr-319	1383	30	enforcement	enforcement	NOUN
ftr-319	1383	31	jurisdiction	jurisdiction	NOUN
ftr-319	1383	32	)	)	PUNCT
ftr-319	1383	33	;	;	PUNCT
ftr-319	1384	1	swain	swain	PROPN
ftr-319	1384	2	,	,	PUNCT
ftr-319	1384	3	a	a	DET
ftr-319	1384	4	jurisprudential	jurisprudential	ADJ
ftr-319	1384	5	and	and	CCONJ
ftr-319	1384	6	policy	policy	NOUN
ftr-319	1384	7	perspective	perspective	NOUN
ftr-319	1384	8	,	,	PUNCT
ftr-319	1384	9	supra	supra	PROPN
ftr-319	1384	10	note	note	NOUN
ftr-319	1384	11	7	7	NUM
ftr-319	1384	12	,	,	PUNCT
ftr-319	1384	13	at	at	ADP
ftr-319	1384	14	374–393	374–393	NUM
ftr-319	1384	15	(	(	PUNCT
ftr-319	1384	16	discussing	discuss	VERB
ftr-319	1384	17	these	these	DET
ftr-319	1384	18	issues	issue	NOUN
ftr-319	1384	19	and	and	CCONJ
ftr-319	1384	20	noting	note	VERB
ftr-319	1384	21	that	that	SCONJ
ftr-319	1384	22	the	the	DET
ftr-319	1384	23	“	"	PUNCT
ftr-319	1384	24	next	next	ADJ
ftr-319	1384	25	step	step	NOUN
ftr-319	1384	26	”	"	PUNCT
ftr-319	1384	27	in	in	ADP
ftr-319	1384	28	this	this	DET
ftr-319	1384	29	area	area	NOUN
ftr-319	1384	30	“	"	PUNCT
ftr-319	1384	31	would	would	AUX
ftr-319	1384	32	be	be	AUX
ftr-319	1384	33	a	a	DET
ftr-319	1384	34	rule	rule	NOUN
ftr-319	1384	35	providing	provide	VERB
ftr-319	1384	36	that	that	SCONJ
ftr-319	1384	37	if	if	SCONJ
ftr-319	1384	38	there	there	PRON
ftr-319	1384	39	is	be	VERB
ftr-319	1384	40	nexus	nexus	NOUN
ftr-319	1384	41	with	with	ADP
ftr-319	1384	42	the	the	DET
ftr-319	1384	43	income	income	NOUN
ftr-319	1384	44	(	(	PUNCT
ftr-319	1384	45	i.e.	i.e.	X
ftr-319	1384	46	,	,	PUNCT
ftr-319	1384	47	if	if	SCONJ
ftr-319	1384	48	the	the	DET
ftr-319	1384	49	income	income	NOUN
ftr-319	1384	50	is	be	AUX
ftr-319	1384	51	apportionable	apportionable	ADJ
ftr-319	1384	52	to	to	ADP
ftr-319	1384	53	the	the	DET
ftr-319	1384	54	state	state	NOUN
ftr-319	1384	55	)	)	PUNCT
ftr-319	1384	56	,	,	PUNCT
ftr-319	1384	57	then	then	ADV
ftr-319	1384	58	there	there	PRON
ftr-319	1384	59	is	be	VERB
ftr-319	1384	60	nexus	nexus	NOUN
ftr-319	1384	61	with	with	ADP
ftr-319	1384	62	the	the	DET
ftr-319	1384	63	taxpayer	taxpayer	NOUN
ftr-319	1384	64	.	.	PUNCT
ftr-319	1384	65	”	"	PUNCT
ftr-319	1384	66	)	)	PUNCT
ftr-319	1384	67	.	.	PUNCT
ftr-319	1385	1	“	"	PUNCT
ftr-319	1385	2	good	good	ADJ
ftr-319	1385	3	tax	tax	NOUN
ftr-319	1385	4	policy	policy	NOUN
ftr-319	1385	5	”	"	PUNCT
ftr-319	1385	6	in	in	ADP
ftr-319	1385	7	this	this	DET
ftr-319	1385	8	instance	instance	NOUN
ftr-319	1385	9	means	mean	VERB
ftr-319	1385	10	that	that	SCONJ
ftr-319	1385	11	states	state	NOUN
ftr-319	1385	12	have	have	VERB
ftr-319	1385	13	the	the	DET
ftr-319	1385	14	power	power	NOUN
ftr-319	1385	15	to	to	PART
ftr-319	1385	16	tax	tax	VERB
ftr-319	1385	17	all	all	DET
ftr-319	1385	18	income	income	NOUN
ftr-319	1385	19	over	over	ADP
ftr-319	1385	20	which	which	PRON
ftr-319	1385	21	they	they	PRON
ftr-319	1385	22	have	have	VERB
ftr-319	1385	23	substantive	substantive	ADJ
ftr-319	1385	24	jurisdiction	jurisdiction	NOUN
ftr-319	1385	25	.	.	PUNCT
ftr-319	1386	1	that	that	PRON
ftr-319	1386	2	construct	construct	VERB
ftr-319	1386	3	ensures	ensure	NOUN
ftr-319	1386	4	that	that	SCONJ
ftr-319	1386	5	all	all	DET
ftr-319	1386	6	income	income	NOUN
ftr-319	1386	7	is	be	AUX
ftr-319	1386	8	subject	subject	ADJ
ftr-319	1386	9	to	to	ADP
ftr-319	1386	10	tax	tax	NOUN
ftr-319	1386	11	somewhere	somewhere	ADV
ftr-319	1386	12	and	and	CCONJ
ftr-319	1386	13	that	that	SCONJ
ftr-319	1386	14	taxation	taxation	NOUN
ftr-319	1386	15	does	do	AUX
ftr-319	1386	16	not	not	PART
ftr-319	1386	17	depend	depend	VERB
ftr-319	1386	18	on	on	ADP
ftr-319	1386	19	the	the	DET
ftr-319	1386	20	type	type	NOUN
ftr-319	1386	21	of	of	ADP
ftr-319	1386	22	commerce	commerce	NOUN
ftr-319	1386	23	or	or	CCONJ
ftr-319	1386	24	corporate	corporate	ADJ
ftr-319	1386	25	structure	structure	NOUN
ftr-319	1386	26	that	that	PRON
ftr-319	1386	27	generated	generate	VERB
ftr-319	1386	28	that	that	DET
ftr-319	1386	29	income	income	NOUN
ftr-319	1386	30	.	.	PUNCT
ftr-319	1387	1	253	253	NUM
ftr-319	1387	2	.	.	PUNCT
ftr-319	1388	1	of	of	ADP
ftr-319	1388	2	course	course	NOUN
ftr-319	1388	3	,	,	PUNCT
ftr-319	1388	4	due	due	ADJ
ftr-319	1388	5	process	process	NOUN
ftr-319	1388	6	considerations	consideration	NOUN
ftr-319	1388	7	might	might	AUX
ftr-319	1388	8	counsel	counsel	VERB
ftr-319	1388	9	otherwise	otherwise	ADV
ftr-319	1388	10	.	.	PUNCT
ftr-319	1389	1	254	254	NUM
ftr-319	1389	2	.	.	PUNCT
ftr-319	1390	1	in	in	ADP
ftr-319	1390	2	advocating	advocate	VERB
ftr-319	1390	3	for	for	ADP
ftr-319	1390	4	source	source	NOUN
ftr-319	1390	5	-	-	PUNCT
ftr-319	1390	6	based	base	VERB
ftr-319	1390	7	nexus	nexus	NOUN
ftr-319	1390	8	,	,	PUNCT
ftr-319	1390	9	john	john	PROPN
ftr-319	1390	10	swain	swain	PROPN
ftr-319	1390	11	has	have	AUX
ftr-319	1390	12	noted	note	VERB
ftr-319	1390	13	that	that	SCONJ
ftr-319	1390	14	exceptions	exception	NOUN
ftr-319	1390	15	would	would	AUX
ftr-319	1390	16	be	be	AUX
ftr-319	1390	17	needed	need	VERB
ftr-319	1390	18	in	in	ADP
ftr-319	1390	19	two	two	NUM
ftr-319	1390	20	situations	situation	NOUN
ftr-319	1390	21	:	:	PUNCT
ftr-319	1390	22	(	(	PUNCT
ftr-319	1390	23	1	1	X
ftr-319	1390	24	)	)	PUNCT
ftr-319	1390	25	where	where	SCONJ
ftr-319	1390	26	taxation	taxation	NOUN
ftr-319	1390	27	would	would	AUX
ftr-319	1390	28	violate	violate	VERB
ftr-319	1390	29	the	the	DET
ftr-319	1390	30	due	due	ADJ
ftr-319	1390	31	process	process	NOUN
ftr-319	1390	32	clause	clause	NOUN
ftr-319	1390	33	and	and	CCONJ
ftr-319	1390	34	(	(	PUNCT
ftr-319	1390	35	2	2	NUM
ftr-319	1390	36	)	)	PUNCT
ftr-319	1390	37	where	where	SCONJ
ftr-319	1390	38	a	a	DET
ftr-319	1390	39	taxpayer	taxpayer	NOUN
ftr-319	1390	40	’s	’s	PART
ftr-319	1390	41	income	income	NOUN
ftr-319	1390	42	attributable	attributable	ADJ
ftr-319	1390	43	to	to	ADP
ftr-319	1390	44	the	the	DET
ftr-319	1390	45	state	state	NOUN
ftr-319	1390	46	is	be	AUX
ftr-319	1390	47	de	de	X
ftr-319	1390	48	minimis	minimis	PROPN
ftr-319	1390	49	.	.	PUNCT
ftr-319	1391	1	swain	swain	PROPN
ftr-319	1391	2	,	,	PUNCT
ftr-319	1391	3	a	a	DET
ftr-319	1391	4	jurisprudential	jurisprudential	ADJ
ftr-319	1391	5	and	and	CCONJ
ftr-319	1391	6	policy	policy	NOUN
ftr-319	1391	7	perspective	perspective	NOUN
ftr-319	1391	8	,	,	PUNCT
ftr-319	1391	9	supra	supra	PROPN
ftr-319	1391	10	note	note	NOUN
ftr-319	1391	11	7	7	NUM
ftr-319	1391	12	,	,	PUNCT
ftr-319	1391	13	at	at	ADP
ftr-319	1391	14	390–91	390–91	NUM
ftr-319	1391	15	.	.	PUNCT
ftr-319	1392	1	the	the	DET
ftr-319	1392	2	recognition	recognition	NOUN
ftr-319	1392	3	of	of	ADP
ftr-319	1392	4	a	a	DET
ftr-319	1392	5	need	need	NOUN
ftr-319	1392	6	for	for	ADP
ftr-319	1392	7	a	a	DET
ftr-319	1392	8	de	de	X
ftr-319	1392	9	minimis	minimis	NOUN
ftr-319	1392	10	rule	rule	NOUN
ftr-319	1392	11	highlights	highlight	VERB
ftr-319	1392	12	the	the	DET
ftr-319	1392	13	constitutional	constitutional	ADJ
ftr-319	1392	14	concerns	concern	NOUN
ftr-319	1392	15	raised	raise	VERB
ftr-319	1392	16	by	by	ADP
ftr-319	1392	17	pure	pure	ADJ
ftr-319	1392	18	source	source	NOUN
ftr-319	1392	19	-	-	PUNCT
ftr-319	1392	20	based	base	VERB
ftr-319	1392	21	nexus	nexus	NOUN
ftr-319	1392	22	.	.	PUNCT
ftr-319	1393	1	2012	2012	NUM
ftr-319	1393	2	]	]	X
ftr-319	1393	3	economic	economic	ADJ
ftr-319	1393	4	nexus	nexus	NOUN
ftr-319	1393	5	209	209	NUM
ftr-319	1393	6	reduce	reduce	VERB
ftr-319	1393	7	litigation	litigation	NOUN
ftr-319	1393	8	regarding	regard	VERB
ftr-319	1393	9	the	the	DET
ftr-319	1393	10	scope	scope	NOUN
ftr-319	1393	11	of	of	ADP
ftr-319	1393	12	state	state	NOUN
ftr-319	1393	13	power	power	NOUN
ftr-319	1393	14	.	.	PUNCT
ftr-319	1394	1	businesses	business	NOUN
ftr-319	1394	2	would	would	AUX
ftr-319	1394	3	not	not	PART
ftr-319	1394	4	only	only	ADV
ftr-319	1394	5	save	save	VERB
ftr-319	1394	6	money	money	NOUN
ftr-319	1394	7	by	by	ADP
ftr-319	1394	8	reducing	reduce	VERB
ftr-319	1394	9	their	their	PRON
ftr-319	1394	10	tax	tax	NOUN
ftr-319	1394	11	and	and	CCONJ
ftr-319	1394	12	return	return	NOUN
ftr-319	1394	13	-	-	PUNCT
ftr-319	1394	14	preparation	preparation	NOUN
ftr-319	1394	15	costs	cost	NOUN
ftr-319	1394	16	,	,	PUNCT
ftr-319	1394	17	but	but	CCONJ
ftr-319	1394	18	they	they	PRON
ftr-319	1394	19	would	would	AUX
ftr-319	1394	20	also	also	ADV
ftr-319	1394	21	save	save	VERB
ftr-319	1394	22	money	money	NOUN
ftr-319	1394	23	by	by	ADP
ftr-319	1394	24	not	not	PART
ftr-319	1394	25	having	have	VERB
ftr-319	1394	26	to	to	PART
ftr-319	1394	27	research	research	VERB
ftr-319	1394	28	and	and	CCONJ
ftr-319	1394	29	evaluate	evaluate	VERB
ftr-319	1394	30	as	as	ADV
ftr-319	1394	31	many	many	ADJ
ftr-319	1394	32	as	as	ADP
ftr-319	1394	33	fifty	fifty	NUM
ftr-319	1394	34	different	different	ADJ
ftr-319	1394	35	state	state	NOUN
ftr-319	1394	36	standards.255	standards.255	NOUN
ftr-319	1394	37	a	a	DET
ftr-319	1394	38	physical	physical	ADJ
ftr-319	1394	39	presence	presence	NOUN
ftr-319	1394	40	would	would	AUX
ftr-319	1394	41	thus	thus	ADV
ftr-319	1394	42	provide	provide	VERB
ftr-319	1394	43	the	the	DET
ftr-319	1394	44	same	same	ADJ
ftr-319	1394	45	benefits	benefit	NOUN
ftr-319	1394	46	that	that	PRON
ftr-319	1394	47	the	the	DET
ftr-319	1394	48	quill	quill	NOUN
ftr-319	1394	49	court	court	NOUN
ftr-319	1394	50	noted	note	VERB
ftr-319	1394	51	with	with	ADP
ftr-319	1394	52	its	its	PRON
ftr-319	1394	53	enunciation	enunciation	NOUN
ftr-319	1394	54	of	of	ADP
ftr-319	1394	55	that	that	DET
ftr-319	1394	56	rule	rule	NOUN
ftr-319	1394	57	for	for	ADP
ftr-319	1394	58	state	state	NOUN
ftr-319	1394	59	sales	sale	NOUN
ftr-319	1394	60	and	and	CCONJ
ftr-319	1394	61	use	use	VERB
ftr-319	1394	62	taxes.256	taxes.256	PROPN
ftr-319	1394	63	of	of	ADP
ftr-319	1394	64	course	course	NOUN
ftr-319	1394	65	,	,	PUNCT
ftr-319	1394	66	where	where	SCONJ
ftr-319	1394	67	the	the	DET
ftr-319	1394	68	physical	physical	ADJ
ftr-319	1394	69	presence	presence	NOUN
ftr-319	1394	70	rule	rule	NOUN
ftr-319	1394	71	shines	shine	VERB
ftr-319	1394	72	for	for	ADP
ftr-319	1394	73	constitutional	constitutional	ADJ
ftr-319	1394	74	purposes	purpose	NOUN
ftr-319	1394	75	,	,	PUNCT
ftr-319	1394	76	it	it	PRON
ftr-319	1394	77	is	be	AUX
ftr-319	1394	78	remarkably	remarkably	ADV
ftr-319	1394	79	dull	dull	ADJ
ftr-319	1394	80	from	from	ADP
ftr-319	1394	81	a	a	DET
ftr-319	1394	82	tax	tax	NOUN
ftr-319	1394	83	-	-	PUNCT
ftr-319	1394	84	policy	policy	NOUN
ftr-319	1394	85	perspective	perspective	NOUN
ftr-319	1394	86	.	.	PUNCT
ftr-319	1395	1	again	again	ADV
ftr-319	1395	2	,	,	PUNCT
ftr-319	1395	3	good	good	ADJ
ftr-319	1395	4	tax	tax	NOUN
ftr-319	1395	5	policy	policy	NOUN
ftr-319	1395	6	would	would	AUX
ftr-319	1395	7	ensure	ensure	VERB
ftr-319	1395	8	that	that	SCONJ
ftr-319	1395	9	states	state	NOUN
ftr-319	1395	10	have	have	VERB
ftr-319	1395	11	the	the	DET
ftr-319	1395	12	power	power	NOUN
ftr-319	1395	13	to	to	PART
ftr-319	1395	14	collect	collect	VERB
ftr-319	1395	15	tax	tax	NOUN
ftr-319	1395	16	on	on	ADP
ftr-319	1395	17	all	all	PRON
ftr-319	1395	18	of	of	ADP
ftr-319	1395	19	the	the	DET
ftr-319	1395	20	income	income	NOUN
ftr-319	1395	21	over	over	ADP
ftr-319	1395	22	which	which	PRON
ftr-319	1395	23	they	they	PRON
ftr-319	1395	24	have	have	VERB
ftr-319	1395	25	substantive	substantive	ADJ
ftr-319	1395	26	jurisdiction.257	jurisdiction.257	NOUN
ftr-319	1395	27	good	good	ADJ
ftr-319	1395	28	tax	tax	NOUN
ftr-319	1395	29	policy	policy	NOUN
ftr-319	1395	30	does	do	AUX
ftr-319	1395	31	not	not	PART
ftr-319	1395	32	allow	allow	VERB
ftr-319	1395	33	for	for	ADP
ftr-319	1395	34	“	"	PUNCT
ftr-319	1395	35	nowhere	nowhere	ADJ
ftr-319	1395	36	income	income	NOUN
ftr-319	1395	37	”	"	PUNCT
ftr-319	1395	38	(	(	PUNCT
ftr-319	1395	39	which	which	PRON
ftr-319	1395	40	results	result	VERB
ftr-319	1395	41	from	from	ADP
ftr-319	1395	42	a	a	DET
ftr-319	1395	43	disconnect	disconnect	NOUN
ftr-319	1395	44	between	between	ADP
ftr-319	1395	45	substantive	substantive	ADJ
ftr-319	1395	46	and	and	CCONJ
ftr-319	1395	47	enforcement	enforcement	NOUN
ftr-319	1395	48	jurisdictions	jurisdiction	NOUN
ftr-319	1395	49	)	)	PUNCT
ftr-319	1395	50	or	or	CCONJ
ftr-319	1395	51	a	a	DET
ftr-319	1395	52	preference	preference	NOUN
ftr-319	1395	53	between	between	ADP
ftr-319	1395	54	types	type	NOUN
ftr-319	1395	55	of	of	ADP
ftr-319	1395	56	economic	economic	ADJ
ftr-319	1395	57	actors	actor	NOUN
ftr-319	1395	58	(	(	PUNCT
ftr-319	1395	59	whether	whether	SCONJ
ftr-319	1395	60	operating	operate	VERB
ftr-319	1395	61	in	in	ADP
ftr-319	1395	62	tangible	tangible	ADJ
ftr-319	1395	63	or	or	CCONJ
ftr-319	1395	64	digital	digital	ADJ
ftr-319	1395	65	form	form	NOUN
ftr-319	1395	66	)	)	PUNCT
ftr-319	1395	67	.	.	PUNCT
ftr-319	1396	1	reliance	reliance	NOUN
ftr-319	1396	2	on	on	ADP
ftr-319	1396	3	a	a	DET
ftr-319	1396	4	physical	physical	ADJ
ftr-319	1396	5	presence	presence	NOUN
ftr-319	1396	6	rule	rule	NOUN
ftr-319	1396	7	would	would	AUX
ftr-319	1396	8	violate	violate	VERB
ftr-319	1396	9	those	those	DET
ftr-319	1396	10	ideals	ideal	NOUN
ftr-319	1396	11	by	by	ADP
ftr-319	1396	12	preventing	prevent	VERB
ftr-319	1396	13	states	state	NOUN
ftr-319	1396	14	from	from	ADP
ftr-319	1396	15	taxing	tax	VERB
ftr-319	1396	16	income	income	NOUN
ftr-319	1396	17	over	over	ADP
ftr-319	1396	18	which	which	PRON
ftr-319	1396	19	they	they	PRON
ftr-319	1396	20	had	have	VERB
ftr-319	1396	21	substantive	substantive	ADJ
ftr-319	1396	22	jurisdiction	jurisdiction	NOUN
ftr-319	1396	23	and	and	CCONJ
ftr-319	1396	24	by	by	ADP
ftr-319	1396	25	ensuring	ensure	VERB
ftr-319	1396	26	that	that	SCONJ
ftr-319	1396	27	taxpayers	taxpayer	NOUN
ftr-319	1396	28	that	that	PRON
ftr-319	1396	29	exploited	exploit	VERB
ftr-319	1396	30	a	a	DET
ftr-319	1396	31	market	market	NOUN
ftr-319	1396	32	through	through	ADP
ftr-319	1396	33	electronic	electronic	ADJ
ftr-319	1396	34	or	or	CCONJ
ftr-319	1396	35	other	other	ADJ
ftr-319	1396	36	non	non	ADJ
ftr-319	1396	37	-	-	ADJ
ftr-319	1396	38	physical	physical	ADJ
ftr-319	1396	39	means	mean	NOUN
ftr-319	1396	40	would	would	AUX
ftr-319	1396	41	have	have	VERB
ftr-319	1396	42	an	an	DET
ftr-319	1396	43	advantage	advantage	NOUN
ftr-319	1396	44	over	over	ADP
ftr-319	1396	45	those	those	PRON
ftr-319	1396	46	who	who	PRON
ftr-319	1396	47	did	do	VERB
ftr-319	1396	48	so	so	ADV
ftr-319	1396	49	physically	physically	ADV
ftr-319	1396	50	.	.	PUNCT
ftr-319	1397	1	that	that	DET
ftr-319	1397	2	standard	standard	NOUN
ftr-319	1397	3	would	would	AUX
ftr-319	1397	4	continue	continue	VERB
ftr-319	1397	5	to	to	PART
ftr-319	1397	6	exalt	exalt	VERB
ftr-319	1397	7	form	form	NOUN
ftr-319	1397	8	over	over	ADP
ftr-319	1397	9	substance	substance	NOUN
ftr-319	1397	10	and	and	CCONJ
ftr-319	1397	11	place	place	VERB
ftr-319	1397	12	greater	great	ADJ
ftr-319	1397	13	strains	strain	NOUN
ftr-319	1397	14	on	on	ADP
ftr-319	1397	15	state	state	NOUN
ftr-319	1397	16	resources	resource	NOUN
ftr-319	1397	17	without	without	ADP
ftr-319	1397	18	a	a	DET
ftr-319	1397	19	compelling	compelling	ADJ
ftr-319	1397	20	policy	policy	NOUN
ftr-319	1397	21	justification	justification	NOUN
ftr-319	1397	22	.	.	PUNCT
ftr-319	1398	1	consequently	consequently	ADV
ftr-319	1398	2	,	,	PUNCT
ftr-319	1398	3	although	although	SCONJ
ftr-319	1398	4	that	that	DET
ftr-319	1398	5	standard	standard	NOUN
ftr-319	1398	6	might	might	AUX
ftr-319	1398	7	serve	serve	VERB
ftr-319	1398	8	the	the	DET
ftr-319	1398	9	goals	goal	NOUN
ftr-319	1398	10	of	of	ADP
ftr-319	1398	11	the	the	DET
ftr-319	1398	12	commerce	commerce	NOUN
ftr-319	1398	13	clause	clause	NOUN
ftr-319	1398	14	admirably	admirably	ADV
ftr-319	1398	15	,	,	PUNCT
ftr-319	1398	16	its	its	PRON
ftr-319	1398	17	failure	failure	NOUN
ftr-319	1398	18	to	to	PART
ftr-319	1398	19	comport	comport	VERB
ftr-319	1398	20	with	with	ADP
ftr-319	1398	21	good	good	ADJ
ftr-319	1398	22	tax	tax	NOUN
ftr-319	1398	23	policy	policy	NOUN
ftr-319	1398	24	counsels	counsel	NOUN
ftr-319	1398	25	against	against	ADP
ftr-319	1398	26	its	its	PRON
ftr-319	1398	27	adoption.258	adoption.258	NOUN
ftr-319	1398	28	255	255	NUM
ftr-319	1398	29	.	.	PUNCT
ftr-319	1399	1	assuming	assume	VERB
ftr-319	1399	2	,	,	PUNCT
ftr-319	1399	3	of	of	ADP
ftr-319	1399	4	course	course	NOUN
ftr-319	1399	5	,	,	PUNCT
ftr-319	1399	6	that	that	SCONJ
ftr-319	1399	7	all	all	DET
ftr-319	1399	8	fifty	fifty	NUM
ftr-319	1399	9	states	state	NOUN
ftr-319	1399	10	determined	determined	ADJ
ftr-319	1399	11	to	to	PART
ftr-319	1399	12	implement	implement	VERB
ftr-319	1399	13	a	a	DET
ftr-319	1399	14	business	business	NOUN
ftr-319	1399	15	activity	activity	NOUN
ftr-319	1399	16	tax	tax	NOUN
ftr-319	1399	17	.	.	PUNCT
ftr-319	1400	1	256	256	NUM
ftr-319	1400	2	.	.	X
ftr-319	1400	3	see	see	VERB
ftr-319	1400	4	quill	quill	PROPN
ftr-319	1400	5	corp	corp	PROPN
ftr-319	1400	6	.	.	PROPN
ftr-319	1400	7	v.	v.	ADP
ftr-319	1400	8	north	north	PROPN
ftr-319	1400	9	dakota	dakota	PROPN
ftr-319	1400	10	,	,	PUNCT
ftr-319	1400	11	504	504	NUM
ftr-319	1400	12	u.s	u.s	PROPN
ftr-319	1400	13	.	.	PROPN
ftr-319	1400	14	298	298	NUM
ftr-319	1400	15	,	,	PUNCT
ftr-319	1400	16	315–16	315–16	NOUN
ftr-319	1400	17	(	(	PUNCT
ftr-319	1400	18	1992	1992	NUM
ftr-319	1400	19	)	)	PUNCT
ftr-319	1400	20	(	(	PUNCT
ftr-319	1400	21	noting	note	VERB
ftr-319	1400	22	that	that	SCONJ
ftr-319	1400	23	the	the	DET
ftr-319	1400	24	artificiality	artificiality	NOUN
ftr-319	1400	25	of	of	ADP
ftr-319	1400	26	bright	bright	ADJ
ftr-319	1400	27	-	-	PUNCT
ftr-319	1400	28	line	line	NOUN
ftr-319	1400	29	tests	test	NOUN
ftr-319	1400	30	is	be	AUX
ftr-319	1400	31	“	"	PUNCT
ftr-319	1400	32	more	more	ADJ
ftr-319	1400	33	than	than	ADP
ftr-319	1400	34	offset	offset	VERB
ftr-319	1400	35	by	by	ADP
ftr-319	1400	36	the	the	DET
ftr-319	1400	37	benefits	benefit	NOUN
ftr-319	1400	38	of	of	ADP
ftr-319	1400	39	a	a	DET
ftr-319	1400	40	clear	clear	ADJ
ftr-319	1400	41	rule	rule	NOUN
ftr-319	1400	42	,	,	PUNCT
ftr-319	1400	43	”	"	PUNCT
ftr-319	1400	44	including	include	VERB
ftr-319	1400	45	“	"	PUNCT
ftr-319	1400	46	firmly	firmly	ADV
ftr-319	1400	47	establish[ing	establish[e	VERB
ftr-319	1400	48	]	]	PUNCT
ftr-319	1401	1	the	the	DET
ftr-319	1401	2	boundaries	boundary	NOUN
ftr-319	1401	3	of	of	ADP
ftr-319	1401	4	state	state	NOUN
ftr-319	1401	5	authority	authority	NOUN
ftr-319	1401	6	.	.	PUNCT
ftr-319	1401	7	.	.	PUNCT
ftr-319	1401	8	.	.	PUNCT
ftr-319	1402	1	and	and	CCONJ
ftr-319	1402	2	reduc[ing	reduc[e	VERB
ftr-319	1402	3	]	]	X
ftr-319	1402	4	litigation	litigation	NOUN
ftr-319	1402	5	”	"	PUNCT
ftr-319	1402	6	)	)	PUNCT
ftr-319	1402	7	.	.	PUNCT
ftr-319	1403	1	257	257	X
ftr-319	1403	2	.	.	PUNCT
ftr-319	1404	1	see	see	VERB
ftr-319	1404	2	supra	supra	PROPN
ftr-319	1404	3	note	note	PROPN
ftr-319	1404	4	252	252	NUM
ftr-319	1404	5	.	.	PUNCT
ftr-319	1404	6	258	258	NUM
ftr-319	1404	7	.	.	PUNCT
ftr-319	1405	1	see	see	VERB
ftr-319	1405	2	mclure	mclure	NOUN
ftr-319	1405	3	,	,	PUNCT
ftr-319	1405	4	understanding	understand	VERB
ftr-319	1405	5	the	the	DET
ftr-319	1405	6	nuttiness	nuttiness	NOUN
ftr-319	1405	7	,	,	PUNCT
ftr-319	1405	8	supra	supra	PROPN
ftr-319	1405	9	note	note	NOUN
ftr-319	1405	10	249	249	NUM
ftr-319	1405	11	,	,	PUNCT
ftr-319	1405	12	at	at	ADP
ftr-319	1405	13	569–70	569–70	PROPN
ftr-319	1405	14	(	(	PUNCT
ftr-319	1405	15	discussing	discuss	VERB
ftr-319	1405	16	how	how	SCONJ
ftr-319	1405	17	p.l	p.l	ADJ
ftr-319	1405	18	.	.	PROPN
ftr-319	1405	19	86	86	NUM
ftr-319	1405	20	-	-	SYM
ftr-319	1405	21	272	272	NUM
ftr-319	1405	22	is	be	AUX
ftr-319	1405	23	an	an	DET
ftr-319	1405	24	example	example	NOUN
ftr-319	1405	25	of	of	ADP
ftr-319	1405	26	congress	congress	PROPN
ftr-319	1405	27	poorly	poorly	ADV
ftr-319	1405	28	legislating	legislate	VERB
ftr-319	1405	29	state	state	NOUN
ftr-319	1405	30	tax	tax	NOUN
ftr-319	1405	31	policy	policy	NOUN
ftr-319	1405	32	)	)	PUNCT
ftr-319	1405	33	;	;	PUNCT
ftr-319	1405	34	mclure	mclure	NOUN
ftr-319	1405	35	&	&	CCONJ
ftr-319	1405	36	hellerstein	hellerstein	NOUN
ftr-319	1405	37	,	,	PUNCT
ftr-319	1405	38	congressional	congressional	ADJ
ftr-319	1405	39	intervention	intervention	NOUN
ftr-319	1405	40	,	,	PUNCT
ftr-319	1405	41	supra	supra	PROPN
ftr-319	1405	42	note	note	PROPN
ftr-319	1405	43	232	232	NUM
ftr-319	1405	44	,	,	PUNCT
ftr-319	1405	45	at	at	ADP
ftr-319	1405	46	734	734	NUM
ftr-319	1405	47	–	–	PUNCT
ftr-319	1405	48	35	35	NUM
ftr-319	1405	49	(	(	PUNCT
ftr-319	1405	50	noting	note	VERB
ftr-319	1405	51	the	the	DET
ftr-319	1405	52	“	"	PUNCT
ftr-319	1405	53	opportunities	opportunity	NOUN
ftr-319	1405	54	for	for	ADP
ftr-319	1405	55	tax	tax	NOUN
ftr-319	1405	56	planning	planning	NOUN
ftr-319	1405	57	”	"	PUNCT
ftr-319	1405	58	and	and	CCONJ
ftr-319	1405	59	the	the	DET
ftr-319	1405	60	revenue	revenue	NOUN
ftr-319	1405	61	loss	loss	NOUN
ftr-319	1405	62	created	create	VERB
ftr-319	1405	63	by	by	ADP
ftr-319	1405	64	p.l	p.l	PROPN
ftr-319	1405	65	.	.	PROPN
ftr-319	1405	66	86	86	NUM
ftr-319	1405	67	-	-	SYM
ftr-319	1405	68	272	272	NUM
ftr-319	1405	69	)	)	PUNCT
ftr-319	1405	70	;	;	PUNCT
ftr-319	1405	71	swain	swain	PROPN
ftr-319	1405	72	,	,	PUNCT
ftr-319	1405	73	a	a	DET
ftr-319	1405	74	jurisprudential	jurisprudential	ADJ
ftr-319	1405	75	and	and	CCONJ
ftr-319	1405	76	policy	policy	NOUN
ftr-319	1405	77	perspective	perspective	NOUN
ftr-319	1405	78	,	,	PUNCT
ftr-319	1405	79	supra	supra	PROPN
ftr-319	1405	80	note	note	NOUN
ftr-319	1405	81	7	7	NUM
ftr-319	1405	82	,	,	PUNCT
ftr-319	1405	83	at	at	ADP
ftr-319	1405	84	393	393	NUM
ftr-319	1405	85	(	(	PUNCT
ftr-319	1405	86	“	"	PUNCT
ftr-319	1405	87	but	but	CCONJ
ftr-319	1405	88	good	good	ADJ
ftr-319	1405	89	tax	tax	NOUN
ftr-319	1405	90	policy	policy	NOUN
ftr-319	1405	91	demands	demand	VERB
ftr-319	1405	92	more	more	ADJ
ftr-319	1405	93	.	.	PUNCT
ftr-319	1406	1	congress	congress	PROPN
ftr-319	1406	2	should	should	AUX
ftr-319	1406	3	repeal	repeal	VERB
ftr-319	1406	4	p.l	p.l	PROPN
ftr-319	1406	5	.	.	PROPN
ftr-319	1406	6	86	86	NUM
ftr-319	1406	7	-	-	SYM
ftr-319	1406	8	272	272	NUM
ftr-319	1406	9	.	.	PUNCT
ftr-319	1407	1	its	its	PRON
ftr-319	1407	2	safe	safe	ADJ
ftr-319	1407	3	harbors	harbor	NOUN
ftr-319	1407	4	have	have	VERB
ftr-319	1407	5	no	no	DET
ftr-319	1407	6	place	place	NOUN
ftr-319	1407	7	in	in	ADP
ftr-319	1407	8	a	a	DET
ftr-319	1407	9	modern	modern	ADJ
ftr-319	1407	10	economy	economy	NOUN
ftr-319	1407	11	.	.	PUNCT
ftr-319	1407	12	”	"	PUNCT
ftr-319	1407	13	)	)	PUNCT
ftr-319	1407	14	.	.	PUNCT
ftr-319	1408	1	cf	cf	NOUN
ftr-319	1408	2	.	.	PUNCT
ftr-319	1409	1	marjorie	marjorie	PROPN
ftr-319	1409	2	gell	gell	PROPN
ftr-319	1409	3	,	,	PUNCT
ftr-319	1409	4	broken	break	VERB
ftr-319	1409	5	silence	silence	NOUN
ftr-319	1409	6	:	:	PUNCT
ftr-319	1409	7	congressional	congressional	ADJ
ftr-319	1409	8	inaction	inaction	NOUN
ftr-319	1409	9	,	,	PUNCT
ftr-319	1409	10	judicial	judicial	ADJ
ftr-319	1409	11	reaction	reaction	NOUN
ftr-319	1409	12	,	,	PUNCT
ftr-319	1409	13	and	and	CCONJ
ftr-319	1409	14	the	the	DET
ftr-319	1409	15	need	need	NOUN
ftr-319	1409	16	for	for	ADP
ftr-319	1409	17	a	a	DET
ftr-319	1409	18	federally	federally	ADV
ftr-319	1409	19	mandated	mandate	VERB
ftr-319	1409	20	physical	physical	ADJ
ftr-319	1409	21	presence	presence	NOUN
ftr-319	1409	22	standard	standard	NOUN
ftr-319	1409	23	for	for	ADP
ftr-319	1409	24	state	state	NOUN
ftr-319	1409	25	business	business	NOUN
ftr-319	1409	26	activity	activity	NOUN
ftr-319	1409	27	taxes	taxis	NOUN
ftr-319	1409	28	,	,	PUNCT
ftr-319	1409	29	6	6	NUM
ftr-319	1409	30	pitt	pitt	NOUN
ftr-319	1409	31	.	.	PUNCT
ftr-319	1409	32	tax	tax	PROPN
ftr-319	1409	33	.	.	PUNCT
ftr-319	1410	1	rev	rev	PROPN
ftr-319	1410	2	.	.	PROPN
ftr-319	1410	3	99	99	NUM
ftr-319	1410	4	,	,	PUNCT
ftr-319	1410	5	119–29	119–29	PROPN
ftr-319	1410	6	(	(	PUNCT
ftr-319	1410	7	2009	2009	NUM
ftr-319	1410	8	)	)	PUNCT
ftr-319	1410	9	(	(	PUNCT
ftr-319	1410	10	discussing	discuss	VERB
ftr-319	1410	11	economic	economic	ADJ
ftr-319	1410	12	,	,	PUNCT
ftr-319	1410	13	constitutional	constitutional	ADJ
ftr-319	1410	14	,	,	PUNCT
ftr-319	1410	15	administrative	administrative	ADJ
ftr-319	1410	16	,	,	PUNCT
ftr-319	1410	17	and	and	CCONJ
ftr-319	1410	18	systematic	systematic	ADJ
ftr-319	1410	19	concerns	concern	NOUN
ftr-319	1410	20	with	with	ADP
ftr-319	1410	21	an	an	DET
ftr-319	1410	22	economic	economic	ADJ
ftr-319	1410	23	nexus	nexus	NOUN
ftr-319	1410	24	standard	standard	NOUN
ftr-319	1410	25	and	and	CCONJ
ftr-319	1410	26	proposing	propose	VERB
ftr-319	1410	27	a	a	DET
ftr-319	1410	28	federal	federal	ADJ
ftr-319	1410	29	physical	physical	ADJ
ftr-319	1410	30	presence	presence	NOUN
ftr-319	1410	31	rule	rule	NOUN
ftr-319	1410	32	)	)	PUNCT
ftr-319	1410	33	.	.	PUNCT
ftr-319	1411	1	210	210	NUM
ftr-319	1411	2	florida	florida	PROPN
ftr-319	1411	3	tax	tax	NOUN
ftr-319	1411	4	review	review	NOUN
ftr-319	1411	5	[	[	X
ftr-319	1411	6	vol	vol	NOUN
ftr-319	1411	7	.	.	PUNCT
ftr-319	1412	1	13:4	13:4	NUM
ftr-319	1412	2	3	3	NUM
ftr-319	1412	3	.	.	PUNCT
ftr-319	1413	1	a	a	DET
ftr-319	1413	2	qualitative	qualitative	ADJ
ftr-319	1413	3	economic	economic	ADJ
ftr-319	1413	4	nexus	nexus	NOUN
ftr-319	1413	5	standard	standard	NOUN
ftr-319	1413	6	the	the	DET
ftr-319	1413	7	third	third	ADJ
ftr-319	1413	8	option	option	NOUN
ftr-319	1413	9	would	would	AUX
ftr-319	1413	10	be	be	AUX
ftr-319	1413	11	for	for	SCONJ
ftr-319	1413	12	the	the	DET
ftr-319	1413	13	court	court	NOUN
ftr-319	1413	14	or	or	CCONJ
ftr-319	1413	15	congress	congress	PROPN
ftr-319	1413	16	to	to	PART
ftr-319	1413	17	adopt	adopt	VERB
ftr-319	1413	18	a	a	DET
ftr-319	1413	19	qualitative	qualitative	ADJ
ftr-319	1413	20	economic	economic	ADJ
ftr-319	1413	21	nexus	nexus	NOUN
ftr-319	1413	22	formulation	formulation	NOUN
ftr-319	1413	23	in	in	ADP
ftr-319	1413	24	the	the	DET
ftr-319	1413	25	form	form	NOUN
ftr-319	1413	26	of	of	ADP
ftr-319	1413	27	the	the	DET
ftr-319	1413	28	mbna	mbna	PROPN
ftr-319	1413	29	w.	w.	PROPN
ftr-319	1413	30	va	va	PROPN
ftr-319	1413	31	.	.	PUNCT
ftr-319	1413	32	test	test	NOUN
ftr-319	1413	33	.	.	PUNCT
ftr-319	1414	1	from	from	ADP
ftr-319	1414	2	a	a	DET
ftr-319	1414	3	tax	tax	NOUN
ftr-319	1414	4	-	-	PUNCT
ftr-319	1414	5	policy	policy	NOUN
ftr-319	1414	6	perspective	perspective	NOUN
ftr-319	1414	7	,	,	PUNCT
ftr-319	1414	8	that	that	DET
ftr-319	1414	9	option	option	NOUN
ftr-319	1414	10	would	would	AUX
ftr-319	1414	11	be	be	AUX
ftr-319	1414	12	favorable	favorable	ADJ
ftr-319	1414	13	because	because	SCONJ
ftr-319	1414	14	it	it	PRON
ftr-319	1414	15	would	would	AUX
ftr-319	1414	16	finally	finally	ADV
ftr-319	1414	17	establish	establish	VERB
ftr-319	1414	18	the	the	DET
ftr-319	1414	19	validity	validity	NOUN
ftr-319	1414	20	of	of	ADP
ftr-319	1414	21	economic	economic	ADJ
ftr-319	1414	22	nexus	nexus	NOUN
ftr-319	1414	23	.	.	PUNCT
ftr-319	1415	1	as	as	SCONJ
ftr-319	1415	2	discussed	discuss	VERB
ftr-319	1415	3	above	above	ADV
ftr-319	1415	4	,	,	PUNCT
ftr-319	1415	5	however	however	ADV
ftr-319	1415	6	,	,	PUNCT
ftr-319	1415	7	such	such	DET
ftr-319	1415	8	a	a	DET
ftr-319	1415	9	standard	standard	NOUN
ftr-319	1415	10	would	would	AUX
ftr-319	1415	11	improperly	improperly	ADV
ftr-319	1415	12	elevate	elevate	VERB
ftr-319	1415	13	physical	physical	ADJ
ftr-319	1415	14	contacts	contact	NOUN
ftr-319	1415	15	over	over	ADP
ftr-319	1415	16	economic	economic	ADJ
ftr-319	1415	17	contacts.259	contacts.259	NOUN
ftr-319	1415	18	it	it	PRON
ftr-319	1415	19	would	would	AUX
ftr-319	1415	20	thus	thus	ADV
ftr-319	1415	21	artificially	artificially	ADV
ftr-319	1415	22	limit	limit	VERB
ftr-319	1415	23	economic	economic	ADJ
ftr-319	1415	24	nexus	nexus	NOUN
ftr-319	1415	25	and	and	CCONJ
ftr-319	1415	26	would	would	AUX
ftr-319	1415	27	be	be	AUX
ftr-319	1415	28	internally	internally	ADV
ftr-319	1415	29	inconsistent	inconsistent	ADJ
ftr-319	1415	30	.	.	PUNCT
ftr-319	1416	1	from	from	ADP
ftr-319	1416	2	a	a	DET
ftr-319	1416	3	constitutional	constitutional	ADJ
ftr-319	1416	4	standpoint	standpoint	NOUN
ftr-319	1416	5	,	,	PUNCT
ftr-319	1416	6	a	a	DET
ftr-319	1416	7	heightened	heighten	VERB
ftr-319	1416	8	,	,	PUNCT
ftr-319	1416	9	qualitative	qualitative	ADJ
ftr-319	1416	10	economic	economic	ADJ
ftr-319	1416	11	nexus	nexus	NOUN
ftr-319	1416	12	standard	standard	NOUN
ftr-319	1416	13	would	would	AUX
ftr-319	1416	14	serve	serve	VERB
ftr-319	1416	15	the	the	DET
ftr-319	1416	16	goals	goal	NOUN
ftr-319	1416	17	of	of	ADP
ftr-319	1416	18	the	the	DET
ftr-319	1416	19	commerce	commerce	NOUN
ftr-319	1416	20	clause	clause	NOUN
ftr-319	1416	21	by	by	ADP
ftr-319	1416	22	protecting	protect	VERB
ftr-319	1416	23	taxpayers	taxpayer	NOUN
ftr-319	1416	24	from	from	ADP
ftr-319	1416	25	taxation	taxation	NOUN
ftr-319	1416	26	in	in	ADP
ftr-319	1416	27	remote	remote	ADJ
ftr-319	1416	28	states	state	NOUN
ftr-319	1416	29	unless	unless	SCONJ
ftr-319	1416	30	they	they	PRON
ftr-319	1416	31	had	have	VERB
ftr-319	1416	32	significant	significant	ADJ
ftr-319	1416	33	economic	economic	ADJ
ftr-319	1416	34	presences	presence	NOUN
ftr-319	1416	35	in	in	ADP
ftr-319	1416	36	those	those	DET
ftr-319	1416	37	states	state	NOUN
ftr-319	1416	38	.	.	PUNCT
ftr-319	1417	1	businesses	business	NOUN
ftr-319	1417	2	considering	consider	VERB
ftr-319	1417	3	expanding	expand	VERB
ftr-319	1417	4	their	their	PRON
ftr-319	1417	5	marketing	marketing	NOUN
ftr-319	1417	6	or	or	CCONJ
ftr-319	1417	7	distribution	distribution	NOUN
ftr-319	1417	8	could	could	AUX
ftr-319	1417	9	thus	thus	ADV
ftr-319	1417	10	do	do	VERB
ftr-319	1417	11	so	so	ADV
ftr-319	1417	12	without	without	ADP
ftr-319	1417	13	fear	fear	NOUN
ftr-319	1417	14	that	that	SCONJ
ftr-319	1417	15	their	their	PRON
ftr-319	1417	16	taxcompliance	taxcompliance	NOUN
ftr-319	1417	17	costs	cost	NOUN
ftr-319	1417	18	will	will	AUX
ftr-319	1417	19	outweigh	outweigh	VERB
ftr-319	1417	20	their	their	PRON
ftr-319	1417	21	economic	economic	ADJ
ftr-319	1417	22	returns	return	NOUN
ftr-319	1417	23	from	from	ADP
ftr-319	1417	24	that	that	DET
ftr-319	1417	25	expansion	expansion	NOUN
ftr-319	1417	26	.	.	PUNCT
ftr-319	1418	1	despite	despite	SCONJ
ftr-319	1418	2	those	those	DET
ftr-319	1418	3	benefits	benefit	NOUN
ftr-319	1418	4	,	,	PUNCT
ftr-319	1418	5	however	however	ADV
ftr-319	1418	6	,	,	PUNCT
ftr-319	1418	7	the	the	DET
ftr-319	1418	8	soft	soft	ADJ
ftr-319	1418	9	,	,	PUNCT
ftr-319	1418	10	qualitative	qualitative	ADJ
ftr-319	1418	11	language	language	NOUN
ftr-319	1418	12	of	of	ADP
ftr-319	1418	13	such	such	DET
ftr-319	1418	14	a	a	DET
ftr-319	1418	15	standard	standard	NOUN
ftr-319	1418	16	would	would	AUX
ftr-319	1418	17	invite	invite	VERB
ftr-319	1418	18	continued	continued	ADJ
ftr-319	1418	19	controversy	controversy	NOUN
ftr-319	1418	20	between	between	ADP
ftr-319	1418	21	taxpayers	taxpayer	NOUN
ftr-319	1418	22	and	and	CCONJ
ftr-319	1418	23	taxing	tax	VERB
ftr-319	1418	24	authorities	authority	NOUN
ftr-319	1418	25	and	and	CCONJ
ftr-319	1418	26	would	would	AUX
ftr-319	1418	27	not	not	PART
ftr-319	1418	28	be	be	AUX
ftr-319	1418	29	easy	easy	ADJ
ftr-319	1418	30	to	to	PART
ftr-319	1418	31	administer.260	administer.260	VERB
ftr-319	1418	32	those	those	DET
ftr-319	1418	33	debates	debate	NOUN
ftr-319	1418	34	would	would	AUX
ftr-319	1418	35	ultimately	ultimately	ADV
ftr-319	1418	36	generate	generate	VERB
ftr-319	1418	37	the	the	DET
ftr-319	1418	38	same	same	ADJ
ftr-319	1418	39	litigation	litigation	NOUN
ftr-319	1418	40	that	that	PRON
ftr-319	1418	41	is	be	AUX
ftr-319	1418	42	occurring	occur	VERB
ftr-319	1418	43	today	today	NOUN
ftr-319	1418	44	,	,	PUNCT
ftr-319	1418	45	and	and	CCONJ
ftr-319	1418	46	the	the	DET
ftr-319	1418	47	court	court	NOUN
ftr-319	1418	48	would	would	AUX
ftr-319	1418	49	be	be	AUX
ftr-319	1418	50	solicited	solicit	VERB
ftr-319	1418	51	repeatedly	repeatedly	ADV
ftr-319	1418	52	to	to	PART
ftr-319	1418	53	review	review	VERB
ftr-319	1418	54	that	that	DET
ftr-319	1418	55	standard	standard	NOUN
ftr-319	1418	56	.	.	PUNCT
ftr-319	1419	1	given	give	VERB
ftr-319	1419	2	the	the	DET
ftr-319	1419	3	court	court	NOUN
ftr-319	1419	4	’s	’s	PART
ftr-319	1419	5	general	general	ADJ
ftr-319	1419	6	lack	lack	NOUN
ftr-319	1419	7	of	of	ADP
ftr-319	1419	8	interest	interest	NOUN
ftr-319	1419	9	in	in	ADP
ftr-319	1419	10	reviewing	review	VERB
ftr-319	1419	11	cases	case	NOUN
ftr-319	1419	12	under	under	ADP
ftr-319	1419	13	the	the	DET
ftr-319	1419	14	physical	physical	ADJ
ftr-319	1419	15	presence	presence	NOUN
ftr-319	1419	16	standard,261	standard,261	VERB
ftr-319	1419	17	it	it	PRON
ftr-319	1419	18	is	be	AUX
ftr-319	1419	19	reasonable	reasonable	ADJ
ftr-319	1419	20	to	to	PART
ftr-319	1419	21	assume	assume	VERB
ftr-319	1419	22	that	that	SCONJ
ftr-319	1419	23	it	it	PRON
ftr-319	1419	24	would	would	AUX
ftr-319	1419	25	have	have	VERB
ftr-319	1419	26	a	a	DET
ftr-319	1419	27	similar	similar	ADJ
ftr-319	1419	28	lack	lack	NOUN
ftr-319	1419	29	of	of	ADP
ftr-319	1419	30	interest	interest	NOUN
ftr-319	1419	31	in	in	ADP
ftr-319	1419	32	reviewing	review	VERB
ftr-319	1419	33	cases	case	NOUN
ftr-319	1419	34	under	under	ADP
ftr-319	1419	35	a	a	DET
ftr-319	1419	36	federal	federal	ADJ
ftr-319	1419	37	,	,	PUNCT
ftr-319	1419	38	qualitative	qualitative	ADJ
ftr-319	1419	39	economic	economic	ADJ
ftr-319	1419	40	nexus	nexus	NOUN
ftr-319	1419	41	standard	standard	NOUN
ftr-319	1419	42	.	.	PUNCT
ftr-319	1420	1	the	the	DET
ftr-319	1420	2	adoption	adoption	NOUN
ftr-319	1420	3	of	of	ADP
ftr-319	1420	4	such	such	DET
ftr-319	1420	5	a	a	DET
ftr-319	1420	6	standard	standard	NOUN
ftr-319	1420	7	would	would	AUX
ftr-319	1420	8	thus	thus	ADV
ftr-319	1420	9	lead	lead	VERB
ftr-319	1420	10	,	,	PUNCT
ftr-319	1420	11	again	again	ADV
ftr-319	1420	12	,	,	PUNCT
ftr-319	1420	13	to	to	ADP
ftr-319	1420	14	significant	significant	ADJ
ftr-319	1420	15	debate	debate	NOUN
ftr-319	1420	16	and	and	CCONJ
ftr-319	1420	17	uncertainty	uncertainty	NOUN
ftr-319	1420	18	unless	unless	SCONJ
ftr-319	1420	19	congress	congress	PROPN
ftr-319	1420	20	intervened	intervene	VERB
ftr-319	1420	21	to	to	PART
ftr-319	1420	22	provide	provide	VERB
ftr-319	1420	23	guidance	guidance	NOUN
ftr-319	1420	24	.	.	PUNCT
ftr-319	1421	1	in	in	ADP
ftr-319	1421	2	sum	sum	NOUN
ftr-319	1421	3	,	,	PUNCT
ftr-319	1421	4	a	a	DET
ftr-319	1421	5	federal	federal	ADJ
ftr-319	1421	6	,	,	PUNCT
ftr-319	1421	7	qualitative	qualitative	ADJ
ftr-319	1421	8	standard	standard	NOUN
ftr-319	1421	9	for	for	ADP
ftr-319	1421	10	economic	economic	ADJ
ftr-319	1421	11	nexus	nexus	NOUN
ftr-319	1421	12	would	would	AUX
ftr-319	1421	13	only	only	ADV
ftr-319	1421	14	marginally	marginally	ADV
ftr-319	1421	15	represent	represent	VERB
ftr-319	1421	16	good	good	ADJ
ftr-319	1421	17	tax	tax	NOUN
ftr-319	1421	18	policy	policy	NOUN
ftr-319	1421	19	,	,	PUNCT
ftr-319	1421	20	would	would	AUX
ftr-319	1421	21	fall	fall	VERB
ftr-319	1421	22	short	short	ADV
ftr-319	1421	23	of	of	ADP
ftr-319	1421	24	providing	provide	VERB
ftr-319	1421	25	adequate	adequate	ADJ
ftr-319	1421	26	guidance	guidance	NOUN
ftr-319	1421	27	for	for	ADP
ftr-319	1421	28	taxpayers	taxpayer	NOUN
ftr-319	1421	29	,	,	PUNCT
ftr-319	1421	30	and	and	CCONJ
ftr-319	1421	31	would	would	AUX
ftr-319	1421	32	unnecessarily	unnecessarily	ADV
ftr-319	1421	33	burden	burden	VERB
ftr-319	1421	34	interstate	interstate	ADJ
ftr-319	1421	35	commerce	commerce	NOUN
ftr-319	1421	36	.	.	PUNCT
ftr-319	1422	1	that	that	DET
ftr-319	1422	2	approach	approach	NOUN
ftr-319	1422	3	is	be	AUX
ftr-319	1422	4	consequently	consequently	ADV
ftr-319	1422	5	not	not	PART
ftr-319	1422	6	ideal	ideal	ADJ
ftr-319	1422	7	under	under	ADP
ftr-319	1422	8	either	either	PRON
ftr-319	1422	9	of	of	ADP
ftr-319	1422	10	the	the	DET
ftr-319	1422	11	relevant	relevant	ADJ
ftr-319	1422	12	benchmarks	benchmark	NOUN
ftr-319	1422	13	.	.	PUNCT
ftr-319	1423	1	259	259	X
ftr-319	1423	2	.	.	X
ftr-319	1423	3	see	see	VERB
ftr-319	1423	4	supra	supra	PROPN
ftr-319	1423	5	part	part	PROPN
ftr-319	1423	6	iii.a.3	iii.a.3	PROPN
ftr-319	1423	7	.	.	PUNCT
ftr-319	1423	8	260	260	NUM
ftr-319	1423	9	.	.	PUNCT
ftr-319	1424	1	charles	charles	PROPN
ftr-319	1424	2	mclure	mclure	NOUN
ftr-319	1424	3	recognized	recognize	VERB
ftr-319	1424	4	this	this	DET
ftr-319	1424	5	point	point	NOUN
ftr-319	1424	6	in	in	ADP
ftr-319	1424	7	initially	initially	ADV
ftr-319	1424	8	proposing	propose	VERB
ftr-319	1424	9	a	a	DET
ftr-319	1424	10	factor	factor	NOUN
ftr-319	1424	11	nexus	nexus	NOUN
ftr-319	1424	12	standard	standard	NOUN
ftr-319	1424	13	.	.	PUNCT
ftr-319	1425	1	mclure	mclure	NOUN
ftr-319	1425	2	,	,	PUNCT
ftr-319	1425	3	implementing	implement	VERB
ftr-319	1425	4	,	,	PUNCT
ftr-319	1425	5	supra	supra	PROPN
ftr-319	1425	6	note	note	NOUN
ftr-319	1425	7	10	10	NUM
ftr-319	1425	8	,	,	PUNCT
ftr-319	1425	9	at	at	ADP
ftr-319	1425	10	1296	1296	NUM
ftr-319	1425	11	(	(	PUNCT
ftr-319	1425	12	“	"	PUNCT
ftr-319	1425	13	it	it	PRON
ftr-319	1425	14	would	would	AUX
ftr-319	1425	15	not	not	PART
ftr-319	1425	16	be	be	AUX
ftr-319	1425	17	satisfactory	satisfactory	ADJ
ftr-319	1425	18	merely	merely	ADV
ftr-319	1425	19	to	to	PART
ftr-319	1425	20	specify	specify	VERB
ftr-319	1425	21	in	in	ADP
ftr-319	1425	22	general	general	ADJ
ftr-319	1425	23	terms	term	NOUN
ftr-319	1425	24	that	that	SCONJ
ftr-319	1425	25	‘	'	PUNCT
ftr-319	1425	26	significant	significant	ADJ
ftr-319	1425	27	amounts	amount	NOUN
ftr-319	1425	28	’	'	PUNCT
ftr-319	1425	29	of	of	ADP
ftr-319	1425	30	in	in	ADP
ftr-319	1425	31	-	-	PUNCT
ftr-319	1425	32	state	state	NOUN
ftr-319	1425	33	payroll	payroll	NOUN
ftr-319	1425	34	,	,	PUNCT
ftr-319	1425	35	property	property	NOUN
ftr-319	1425	36	,	,	PUNCT
ftr-319	1425	37	or	or	CCONJ
ftr-319	1425	38	sales	sale	NOUN
ftr-319	1425	39	would	would	AUX
ftr-319	1425	40	be	be	AUX
ftr-319	1425	41	required	require	VERB
ftr-319	1425	42	for	for	ADP
ftr-319	1425	43	nexus	nexus	NOUN
ftr-319	1425	44	;	;	PUNCT
ftr-319	1425	45	that	that	PRON
ftr-319	1425	46	leaves	leave	VERB
ftr-319	1425	47	too	too	ADV
ftr-319	1425	48	much	much	ADJ
ftr-319	1425	49	uncertainty	uncertainty	NOUN
ftr-319	1425	50	and	and	CCONJ
ftr-319	1425	51	too	too	ADV
ftr-319	1425	52	much	much	ADJ
ftr-319	1425	53	room	room	NOUN
ftr-319	1425	54	for	for	ADP
ftr-319	1425	55	litigation	litigation	NOUN
ftr-319	1425	56	.	.	PUNCT
ftr-319	1425	57	”	"	PUNCT
ftr-319	1425	58	)	)	PUNCT
ftr-319	1425	59	.	.	PUNCT
ftr-319	1426	1	it	it	PRON
ftr-319	1426	2	is	be	AUX
ftr-319	1426	3	also	also	ADV
ftr-319	1426	4	worth	worth	ADJ
ftr-319	1426	5	recognizing	recognize	VERB
ftr-319	1426	6	that	that	SCONJ
ftr-319	1426	7	disputes	dispute	NOUN
ftr-319	1426	8	under	under	ADP
ftr-319	1426	9	a	a	DET
ftr-319	1426	10	federal	federal	ADJ
ftr-319	1426	11	qualitative	qualitative	ADJ
ftr-319	1426	12	standard	standard	NOUN
ftr-319	1426	13	would	would	AUX
ftr-319	1426	14	naturally	naturally	ADV
ftr-319	1426	15	result	result	VERB
ftr-319	1426	16	in	in	ADP
ftr-319	1426	17	different	different	ADJ
ftr-319	1426	18	state	state	NOUN
ftr-319	1426	19	interpretations	interpretation	NOUN
ftr-319	1426	20	of	of	ADP
ftr-319	1426	21	the	the	DET
ftr-319	1426	22	uniform	uniform	ADJ
ftr-319	1426	23	federal	federal	PROPN
ftr-319	1426	24	standard	standard	PROPN
ftr-319	1426	25	.	.	PUNCT
ftr-319	1427	1	a	a	DET
ftr-319	1427	2	lack	lack	NOUN
ftr-319	1427	3	of	of	ADP
ftr-319	1427	4	uniformity	uniformity	NOUN
ftr-319	1427	5	would	would	AUX
ftr-319	1427	6	again	again	ADV
ftr-319	1427	7	commence	commence	VERB
ftr-319	1427	8	.	.	PUNCT
ftr-319	1428	1	261	261	NUM
ftr-319	1428	2	.	.	PUNCT
ftr-319	1429	1	see	see	VERB
ftr-319	1429	2	supra	supra	PROPN
ftr-319	1429	3	part	part	PROPN
ftr-319	1429	4	ii.b.1	ii.b.1	PROPN
ftr-319	1429	5	(	(	PUNCT
ftr-319	1429	6	listing	list	VERB
ftr-319	1429	7	a	a	DET
ftr-319	1429	8	long	long	ADJ
ftr-319	1429	9	line	line	NOUN
ftr-319	1429	10	of	of	ADP
ftr-319	1429	11	cases	case	NOUN
ftr-319	1429	12	in	in	ADP
ftr-319	1429	13	which	which	PRON
ftr-319	1429	14	the	the	DET
ftr-319	1429	15	supreme	supreme	PROPN
ftr-319	1429	16	court	court	PROPN
ftr-319	1429	17	has	have	AUX
ftr-319	1429	18	denied	deny	VERB
ftr-319	1429	19	certiorari	certiorari	NOUN
ftr-319	1429	20	over	over	ADP
ftr-319	1429	21	state	state	NOUN
ftr-319	1429	22	tax	tax	NOUN
ftr-319	1429	23	jurisdiction	jurisdiction	NOUN
ftr-319	1429	24	cases	case	NOUN
ftr-319	1429	25	)	)	PUNCT
ftr-319	1429	26	.	.	PUNCT
ftr-319	1430	1	2012	2012	NUM
ftr-319	1430	2	]	]	X
ftr-319	1430	3	economic	economic	ADJ
ftr-319	1430	4	nexus	nexus	NOUN
ftr-319	1430	5	211	211	NUM
ftr-319	1430	6	4	4	NUM
ftr-319	1430	7	.	.	PUNCT
ftr-319	1430	8	factor	factor	NOUN
ftr-319	1430	9	nexus	nexus	NOUN
ftr-319	1430	10	legislation	legislation	NOUN
ftr-319	1430	11	the	the	DET
ftr-319	1430	12	final	final	ADJ
ftr-319	1430	13	option	option	NOUN
ftr-319	1430	14	listed	list	VERB
ftr-319	1430	15	above	above	ADV
ftr-319	1430	16	would	would	AUX
ftr-319	1430	17	be	be	AUX
ftr-319	1430	18	for	for	SCONJ
ftr-319	1430	19	congress	congress	PROPN
ftr-319	1430	20	to	to	PART
ftr-319	1430	21	exercise	exercise	VERB
ftr-319	1430	22	its	its	PRON
ftr-319	1430	23	authority	authority	NOUN
ftr-319	1430	24	under	under	ADP
ftr-319	1430	25	the	the	DET
ftr-319	1430	26	commerce	commerce	NOUN
ftr-319	1430	27	clause	clause	NOUN
ftr-319	1430	28	and	and	CCONJ
ftr-319	1430	29	to	to	PART
ftr-319	1430	30	adopt	adopt	VERB
ftr-319	1430	31	federal	federal	ADJ
ftr-319	1430	32	factor	factor	NOUN
ftr-319	1430	33	nexus	nexus	NOUN
ftr-319	1430	34	legislation.262	legislation.262	PROPN
ftr-319	1430	35	this	this	DET
ftr-319	1430	36	option	option	NOUN
ftr-319	1430	37	would	would	AUX
ftr-319	1430	38	be	be	AUX
ftr-319	1430	39	desirable	desirable	ADJ
ftr-319	1430	40	from	from	ADP
ftr-319	1430	41	a	a	DET
ftr-319	1430	42	constitutional	constitutional	ADJ
ftr-319	1430	43	perspective	perspective	NOUN
ftr-319	1430	44	for	for	ADP
ftr-319	1430	45	two	two	NUM
ftr-319	1430	46	reasons	reason	NOUN
ftr-319	1430	47	.	.	PUNCT
ftr-319	1431	1	first	first	ADV
ftr-319	1431	2	,	,	PUNCT
ftr-319	1431	3	it	it	PRON
ftr-319	1431	4	would	would	AUX
ftr-319	1431	5	pay	pay	VERB
ftr-319	1431	6	due	due	ADJ
ftr-319	1431	7	accord	accord	NOUN
ftr-319	1431	8	to	to	ADP
ftr-319	1431	9	the	the	DET
ftr-319	1431	10	goals	goal	NOUN
ftr-319	1431	11	of	of	ADP
ftr-319	1431	12	the	the	DET
ftr-319	1431	13	commerce	commerce	NOUN
ftr-319	1431	14	clause	clause	NOUN
ftr-319	1431	15	by	by	ADP
ftr-319	1431	16	providing	provide	VERB
ftr-319	1431	17	a	a	DET
ftr-319	1431	18	de	de	X
ftr-319	1431	19	facto	facto	X
ftr-319	1431	20	de	de	X
ftr-319	1431	21	minimis	minimis	NOUN
ftr-319	1431	22	rule	rule	NOUN
ftr-319	1431	23	through	through	ADP
ftr-319	1431	24	its	its	PRON
ftr-319	1431	25	minimum	minimum	ADJ
ftr-319	1431	26	nexus	nexus	NOUN
ftr-319	1431	27	thresholds	threshold	NOUN
ftr-319	1431	28	.	.	PUNCT
ftr-319	1432	1	consequently	consequently	ADV
ftr-319	1432	2	,	,	PUNCT
ftr-319	1432	3	businesses	business	NOUN
ftr-319	1432	4	could	could	AUX
ftr-319	1432	5	expand	expand	VERB
ftr-319	1432	6	their	their	PRON
ftr-319	1432	7	marketing	marketing	NOUN
ftr-319	1432	8	efforts	effort	NOUN
ftr-319	1432	9	into	into	ADP
ftr-319	1432	10	new	new	ADJ
ftr-319	1432	11	states	state	NOUN
ftr-319	1432	12	without	without	ADP
ftr-319	1432	13	worrying	worry	VERB
ftr-319	1432	14	that	that	SCONJ
ftr-319	1432	15	their	their	PRON
ftr-319	1432	16	marginal	marginal	ADJ
ftr-319	1432	17	costs	cost	NOUN
ftr-319	1432	18	of	of	ADP
ftr-319	1432	19	tax	tax	NOUN
ftr-319	1432	20	compliance	compliance	NOUN
ftr-319	1432	21	will	will	AUX
ftr-319	1432	22	exceed	exceed	VERB
ftr-319	1432	23	their	their	PRON
ftr-319	1432	24	monetary	monetary	ADJ
ftr-319	1432	25	benefits	benefit	NOUN
ftr-319	1432	26	from	from	ADP
ftr-319	1432	27	exploiting	exploit	VERB
ftr-319	1432	28	those	those	DET
ftr-319	1432	29	markets.263	markets.263	NOUN
ftr-319	1432	30	additionally	additionally	ADV
ftr-319	1432	31	,	,	PUNCT
ftr-319	1432	32	from	from	ADP
ftr-319	1432	33	a	a	DET
ftr-319	1432	34	constitutional	constitutional	ADJ
ftr-319	1432	35	policy	policy	NOUN
ftr-319	1432	36	perspective	perspective	NOUN
ftr-319	1432	37	,	,	PUNCT
ftr-319	1432	38	the	the	DET
ftr-319	1432	39	adoption	adoption	NOUN
ftr-319	1432	40	of	of	ADP
ftr-319	1432	41	a	a	DET
ftr-319	1432	42	federal	federal	ADJ
ftr-319	1432	43	“	"	PUNCT
ftr-319	1432	44	rule	rule	NOUN
ftr-319	1432	45	”	"	PUNCT
ftr-319	1432	46	rather	rather	ADV
ftr-319	1432	47	than	than	ADP
ftr-319	1432	48	a	a	DET
ftr-319	1432	49	“	"	PUNCT
ftr-319	1432	50	standard	standard	NOUN
ftr-319	1432	51	”	"	PUNCT
ftr-319	1432	52	would	would	AUX
ftr-319	1432	53	be	be	AUX
ftr-319	1432	54	appropriate	appropriate	ADJ
ftr-319	1432	55	in	in	ADP
ftr-319	1432	56	this	this	DET
ftr-319	1432	57	area	area	NOUN
ftr-319	1432	58	.	.	PUNCT
ftr-319	1433	1	while	while	SCONJ
ftr-319	1433	2	there	there	PRON
ftr-319	1433	3	has	have	AUX
ftr-319	1433	4	been	be	AUX
ftr-319	1433	5	vigorous	vigorous	ADJ
ftr-319	1433	6	debate	debate	NOUN
ftr-319	1433	7	regarding	regard	VERB
ftr-319	1433	8	the	the	DET
ftr-319	1433	9	benefits	benefit	NOUN
ftr-319	1433	10	of	of	ADP
ftr-319	1433	11	rules	rule	NOUN
ftr-319	1433	12	versus	versus	SCONJ
ftr-319	1433	13	standards,264	standards,264	VERB
ftr-319	1433	14	the	the	DET
ftr-319	1433	15	concerns	concern	NOUN
ftr-319	1433	16	of	of	ADP
ftr-319	1433	17	the	the	DET
ftr-319	1433	18	commerce	commerce	PROPN
ftr-319	1433	19	clause	clause	NOUN
ftr-319	1433	20	counsel	counsel	NOUN
ftr-319	1433	21	towards	towards	ADP
ftr-319	1433	22	a	a	DET
ftr-319	1433	23	clear	clear	ADJ
ftr-319	1433	24	,	,	PUNCT
ftr-319	1433	25	bright	bright	ADJ
ftr-319	1433	26	-	-	PUNCT
ftr-319	1433	27	line	line	NOUN
ftr-319	1433	28	rule	rule	NOUN
ftr-319	1433	29	.	.	PUNCT
ftr-319	1434	1	as	as	SCONJ
ftr-319	1434	2	the	the	DET
ftr-319	1434	3	quill	quill	NOUN
ftr-319	1434	4	court	court	PROPN
ftr-319	1434	5	noted	note	VERB
ftr-319	1434	6	,	,	PUNCT
ftr-319	1434	7	a	a	DET
ftr-319	1434	8	bright	bright	ADJ
ftr-319	1434	9	-	-	PUNCT
ftr-319	1434	10	line	line	NOUN
ftr-319	1434	11	rule	rule	NOUN
ftr-319	1434	12	“	"	PUNCT
ftr-319	1434	13	firmly	firmly	ADV
ftr-319	1434	14	establishes	establish	VERB
ftr-319	1434	15	the	the	DET
ftr-319	1434	16	boundaries	boundary	NOUN
ftr-319	1434	17	of	of	ADP
ftr-319	1434	18	legitimate	legitimate	ADJ
ftr-319	1434	19	state	state	NOUN
ftr-319	1434	20	authority	authority	NOUN
ftr-319	1434	21	.	.	PUNCT
ftr-319	1434	22	.	.	PUNCT
ftr-319	1434	23	.	.	PUNCT
ftr-319	1435	1	and	and	CCONJ
ftr-319	1435	2	reduces	reduce	VERB
ftr-319	1435	3	litigation	litigation	NOUN
ftr-319	1435	4	.	.	PUNCT
ftr-319	1436	1	”265	”265	VERB
ftr-319	1436	2	the	the	DET
ftr-319	1436	3	court	court	NOUN
ftr-319	1436	4	lauded	laud	VERB
ftr-319	1436	5	such	such	DET
ftr-319	1436	6	a	a	DET
ftr-319	1436	7	rule	rule	NOUN
ftr-319	1436	8	because	because	SCONJ
ftr-319	1436	9	its	its	PRON
ftr-319	1436	10	law	law	NOUN
ftr-319	1436	11	in	in	ADP
ftr-319	1436	12	the	the	DET
ftr-319	1436	13	area	area	NOUN
ftr-319	1436	14	of	of	ADP
ftr-319	1436	15	state	state	NOUN
ftr-319	1436	16	taxation	taxation	NOUN
ftr-319	1436	17	has	have	AUX
ftr-319	1436	18	been	be	AUX
ftr-319	1436	19	“	"	PUNCT
ftr-319	1436	20	something	something	PRON
ftr-319	1436	21	of	of	ADP
ftr-319	1436	22	a	a	DET
ftr-319	1436	23	‘	'	PUNCT
ftr-319	1436	24	quagmire	quagmire	NOUN
ftr-319	1436	25	’	'	PUNCT
ftr-319	1436	26	and	and	CCONJ
ftr-319	1436	27	the	the	DET
ftr-319	1436	28	‘	'	PUNCT
ftr-319	1436	29	application	application	NOUN
ftr-319	1436	30	of	of	ADP
ftr-319	1436	31	constitutional	constitutional	ADJ
ftr-319	1436	32	principles	principle	NOUN
ftr-319	1436	33	to	to	ADP
ftr-319	1436	34	specific	specific	ADJ
ftr-319	1436	35	state	state	NOUN
ftr-319	1436	36	statutes	statute	NOUN
ftr-319	1436	37	leaves	leave	VERB
ftr-319	1436	38	much	much	ADJ
ftr-319	1436	39	room	room	NOUN
ftr-319	1436	40	for	for	ADP
ftr-319	1436	41	controversy	controversy	NOUN
ftr-319	1436	42	and	and	CCONJ
ftr-319	1436	43	confusion	confusion	NOUN
ftr-319	1436	44	and	and	CCONJ
ftr-319	1436	45	little	little	ADJ
ftr-319	1436	46	in	in	ADP
ftr-319	1436	47	the	the	DET
ftr-319	1436	48	way	way	NOUN
ftr-319	1436	49	of	of	ADP
ftr-319	1436	50	precise	precise	ADJ
ftr-319	1436	51	guidelines	guideline	NOUN
ftr-319	1436	52	to	to	ADP
ftr-319	1436	53	the	the	DET
ftr-319	1436	54	states	state	NOUN
ftr-319	1436	55	in	in	ADP
ftr-319	1436	56	the	the	DET
ftr-319	1436	57	exercise	exercise	NOUN
ftr-319	1436	58	of	of	ADP
ftr-319	1436	59	their	their	PRON
ftr-319	1436	60	indispensable	indispensable	ADJ
ftr-319	1436	61	power	power	NOUN
ftr-319	1436	62	of	of	ADP
ftr-319	1436	63	taxation	taxation	NOUN
ftr-319	1436	64	.	.	PUNCT
ftr-319	1437	1	”266	”266	X
ftr-319	1437	2	bright	bright	ADJ
ftr-319	1437	3	-	-	PUNCT
ftr-319	1437	4	line	line	NOUN
ftr-319	1437	5	rules	rule	NOUN
ftr-319	1437	6	also	also	ADV
ftr-319	1437	7	“	"	PUNCT
ftr-319	1437	8	encourage	encourage	VERB
ftr-319	1437	9	[	[	X
ftr-319	1437	10	]	]	X
ftr-319	1437	11	settled	settled	ADJ
ftr-319	1437	12	expectations	expectation	NOUN
ftr-319	1437	13	and	and	CCONJ
ftr-319	1437	14	,	,	PUNCT
ftr-319	1437	15	in	in	ADP
ftr-319	1437	16	doing	do	VERB
ftr-319	1437	17	so	so	ADV
ftr-319	1437	18	,	,	PUNCT
ftr-319	1437	19	foster	foster	PROPN
ftr-319	1437	20	[	[	X
ftr-319	1437	21	]	]	X
ftr-319	1437	22	investment	investment	NOUN
ftr-319	1437	23	by	by	ADP
ftr-319	1437	24	businesses	business	NOUN
ftr-319	1437	25	and	and	CCONJ
ftr-319	1437	26	individuals	individual	NOUN
ftr-319	1437	27	”	"	PUNCT
ftr-319	1437	28	—	—	PUNCT
ftr-319	1437	29	core	core	NOUN
ftr-319	1437	30	concerns	concern	NOUN
ftr-319	1437	31	underlying	underlie	VERB
ftr-319	1437	32	the	the	DET
ftr-319	1437	33	dormant	dormant	PROPN
ftr-319	1437	34	commerce	commerce	PROPN
ftr-319	1437	35	clause.267	clause.267	PROPN
ftr-319	1437	36	federal	federal	ADJ
ftr-319	1437	37	factor	factor	NOUN
ftr-319	1437	38	nexus	nexus	NOUN
ftr-319	1437	39	(	(	PUNCT
ftr-319	1437	40	appropriately	appropriately	ADV
ftr-319	1437	41	structured	structure	VERB
ftr-319	1437	42	)	)	PUNCT
ftr-319	1437	43	would	would	AUX
ftr-319	1437	44	provide	provide	VERB
ftr-319	1437	45	all	all	PRON
ftr-319	1437	46	of	of	ADP
ftr-319	1437	47	those	those	DET
ftr-319	1437	48	benefits.268	benefits.268	PROPN
ftr-319	1437	49	262	262	NUM
ftr-319	1437	50	.	.	PUNCT
ftr-319	1438	1	a	a	DET
ftr-319	1438	2	proper	proper	ADJ
ftr-319	1438	3	starting	starting	NOUN
ftr-319	1438	4	point	point	NOUN
ftr-319	1438	5	for	for	ADP
ftr-319	1438	6	such	such	ADJ
ftr-319	1438	7	legislation	legislation	NOUN
ftr-319	1438	8	would	would	AUX
ftr-319	1438	9	be	be	AUX
ftr-319	1438	10	the	the	DET
ftr-319	1438	11	mtc	mtc	NOUN
ftr-319	1438	12	model	model	NOUN
ftr-319	1438	13	discussed	discuss	VERB
ftr-319	1438	14	above	above	ADV
ftr-319	1438	15	.	.	PUNCT
ftr-319	1439	1	see	see	VERB
ftr-319	1439	2	supra	supra	PROPN
ftr-319	1439	3	part	part	PROPN
ftr-319	1439	4	iii.c.1	iii.c.1	PROPN
ftr-319	1439	5	.	.	PUNCT
ftr-319	1440	1	a	a	DET
ftr-319	1440	2	concomitant	concomitant	ADJ
ftr-319	1440	3	repeal	repeal	NOUN
ftr-319	1440	4	of	of	ADP
ftr-319	1440	5	p.l	p.l	PROPN
ftr-319	1440	6	.	.	PROPN
ftr-319	1440	7	86	86	NUM
ftr-319	1440	8	-	-	SYM
ftr-319	1440	9	272	272	NUM
ftr-319	1440	10	would	would	AUX
ftr-319	1440	11	be	be	AUX
ftr-319	1440	12	ideal	ideal	ADJ
ftr-319	1440	13	.	.	PUNCT
ftr-319	1441	1	that	that	PRON
ftr-319	1441	2	artificial	artificial	ADJ
ftr-319	1441	3	limitation	limitation	NOUN
ftr-319	1441	4	on	on	ADP
ftr-319	1441	5	states	state	NOUN
ftr-319	1441	6	’	'	PUNCT
ftr-319	1441	7	jurisdiction	jurisdiction	NOUN
ftr-319	1441	8	to	to	ADP
ftr-319	1441	9	tax	tax	NOUN
ftr-319	1441	10	would	would	AUX
ftr-319	1441	11	be	be	AUX
ftr-319	1441	12	inconsistent	inconsistent	ADJ
ftr-319	1441	13	with	with	ADP
ftr-319	1441	14	the	the	DET
ftr-319	1441	15	recognition	recognition	NOUN
ftr-319	1441	16	of	of	ADP
ftr-319	1441	17	a	a	DET
ftr-319	1441	18	federal	federal	ADJ
ftr-319	1441	19	economic	economic	ADJ
ftr-319	1441	20	nexus	nexus	NOUN
ftr-319	1441	21	standard	standard	NOUN
ftr-319	1441	22	.	.	PUNCT
ftr-319	1442	1	263	263	NUM
ftr-319	1442	2	.	.	PUNCT
ftr-319	1443	1	this	this	PRON
ftr-319	1443	2	assumes	assume	VERB
ftr-319	1443	3	,	,	PUNCT
ftr-319	1443	4	of	of	ADP
ftr-319	1443	5	course	course	NOUN
ftr-319	1443	6	,	,	PUNCT
ftr-319	1443	7	that	that	SCONJ
ftr-319	1443	8	the	the	DET
ftr-319	1443	9	thresholds	threshold	NOUN
ftr-319	1443	10	are	be	AUX
ftr-319	1443	11	set	set	VERB
ftr-319	1443	12	appropriately	appropriately	ADV
ftr-319	1443	13	.	.	PUNCT
ftr-319	1444	1	264	264	X
ftr-319	1444	2	.	.	PUNCT
ftr-319	1445	1	see	see	VERB
ftr-319	1445	2	,	,	PUNCT
ftr-319	1445	3	e.g.	e.g.	ADV
ftr-319	1445	4	,	,	PUNCT
ftr-319	1445	5	pierre	pierre	ADJ
ftr-319	1445	6	schlag	schlag	NOUN
ftr-319	1445	7	,	,	PUNCT
ftr-319	1445	8	rules	rule	NOUN
ftr-319	1445	9	and	and	CCONJ
ftr-319	1445	10	standards	standard	NOUN
ftr-319	1445	11	,	,	PUNCT
ftr-319	1445	12	33	33	NUM
ftr-319	1445	13	ucla	ucla	PROPN
ftr-319	1445	14	l.	l.	PROPN
ftr-319	1445	15	rev	rev	PROPN
ftr-319	1445	16	.	.	PROPN
ftr-319	1445	17	379	379	NUM
ftr-319	1445	18	(	(	PUNCT
ftr-319	1445	19	1985	1985	NUM
ftr-319	1445	20	)	)	PUNCT
ftr-319	1445	21	(	(	PUNCT
ftr-319	1445	22	discussing	discuss	VERB
ftr-319	1445	23	the	the	DET
ftr-319	1445	24	perceived	perceive	VERB
ftr-319	1445	25	benefits	benefit	NOUN
ftr-319	1445	26	and	and	CCONJ
ftr-319	1445	27	detriments	detriment	NOUN
ftr-319	1445	28	of	of	ADP
ftr-319	1445	29	rules	rule	NOUN
ftr-319	1445	30	and	and	CCONJ
ftr-319	1445	31	standards	standard	NOUN
ftr-319	1445	32	)	)	PUNCT
ftr-319	1445	33	;	;	PUNCT
ftr-319	1445	34	seana	seana	PROPN
ftr-319	1445	35	valentine	valentine	PROPN
ftr-319	1445	36	shiffrin	shiffrin	PROPN
ftr-319	1445	37	,	,	PUNCT
ftr-319	1445	38	inducing	induce	VERB
ftr-319	1445	39	moral	moral	ADJ
ftr-319	1445	40	deliberation	deliberation	NOUN
ftr-319	1445	41	:	:	PUNCT
ftr-319	1445	42	on	on	ADP
ftr-319	1445	43	the	the	DET
ftr-319	1445	44	occasional	occasional	ADJ
ftr-319	1445	45	virtues	virtue	NOUN
ftr-319	1445	46	of	of	ADP
ftr-319	1445	47	fog	fog	PROPN
ftr-319	1445	48	,	,	PUNCT
ftr-319	1445	49	123	123	NUM
ftr-319	1445	50	harv	harv	NOUN
ftr-319	1445	51	.	.	PUNCT
ftr-319	1446	1	l.	l.	PROPN
ftr-319	1446	2	rev	rev	PROPN
ftr-319	1446	3	.	.	PROPN
ftr-319	1446	4	1214	1214	NUM
ftr-319	1446	5	(	(	PUNCT
ftr-319	1446	6	2010	2010	NUM
ftr-319	1446	7	)	)	PUNCT
ftr-319	1446	8	(	(	PUNCT
ftr-319	1446	9	discussing	discuss	VERB
ftr-319	1446	10	the	the	DET
ftr-319	1446	11	potential	potential	ADJ
ftr-319	1446	12	benefits	benefit	NOUN
ftr-319	1446	13	of	of	ADP
ftr-319	1446	14	standards	standard	NOUN
ftr-319	1446	15	over	over	ADP
ftr-319	1446	16	rules	rule	NOUN
ftr-319	1446	17	)	)	PUNCT
ftr-319	1446	18	;	;	PUNCT
ftr-319	1446	19	cass	cass	PROPN
ftr-319	1446	20	r.	r.	PROPN
ftr-319	1446	21	sunstein	sunstein	PROPN
ftr-319	1446	22	,	,	PUNCT
ftr-319	1446	23	problems	problem	NOUN
ftr-319	1446	24	with	with	ADP
ftr-319	1446	25	rules	rule	NOUN
ftr-319	1446	26	,	,	PUNCT
ftr-319	1446	27	83	83	NUM
ftr-319	1446	28	calif	calif	NOUN
ftr-319	1446	29	.	.	PUNCT
ftr-319	1447	1	l.	l.	PROPN
ftr-319	1447	2	rev	rev	PROPN
ftr-319	1447	3	.	.	PROPN
ftr-319	1448	1	953	953	NUM
ftr-319	1448	2	(	(	PUNCT
ftr-319	1448	3	1995	1995	NUM
ftr-319	1448	4	)	)	PUNCT
ftr-319	1448	5	(	(	PUNCT
ftr-319	1448	6	discussing	discuss	VERB
ftr-319	1448	7	potential	potential	ADJ
ftr-319	1448	8	weaknesses	weakness	NOUN
ftr-319	1448	9	with	with	ADP
ftr-319	1448	10	rules	rule	NOUN
ftr-319	1448	11	)	)	PUNCT
ftr-319	1448	12	.	.	PUNCT
ftr-319	1449	1	265	265	NUM
ftr-319	1449	2	.	.	PUNCT
ftr-319	1449	3	quill	quill	PROPN
ftr-319	1449	4	corp	corp	PROPN
ftr-319	1449	5	.	.	PROPN
ftr-319	1449	6	v.	v.	ADP
ftr-319	1449	7	north	north	PROPN
ftr-319	1449	8	dakota	dakota	PROPN
ftr-319	1449	9	,	,	PUNCT
ftr-319	1449	10	504	504	NUM
ftr-319	1449	11	u.s	u.s	PROPN
ftr-319	1449	12	.	.	PROPN
ftr-319	1449	13	298	298	NUM
ftr-319	1449	14	,	,	PUNCT
ftr-319	1449	15	315	315	NUM
ftr-319	1449	16	(	(	PUNCT
ftr-319	1449	17	1992	1992	NUM
ftr-319	1449	18	)	)	PUNCT
ftr-319	1449	19	.	.	PUNCT
ftr-319	1450	1	266	266	NUM
ftr-319	1450	2	.	.	PUNCT
ftr-319	1451	1	i	i	PRON
ftr-319	1451	2	d.	d.	PROPN
ftr-319	1451	3	at	at	ADP
ftr-319	1451	4	315–16	315–16	NOUN
ftr-319	1451	5	.	.	PUNCT
ftr-319	1452	1	267	267	NUM
ftr-319	1452	2	.	.	PUNCT
ftr-319	1453	1	i	i	PRON
ftr-319	1453	2	d.	d.	PROPN
ftr-319	1453	3	at	at	ADP
ftr-319	1453	4	316	316	NUM
ftr-319	1453	5	.	.	NOUN
ftr-319	1453	6	268	268	NUM
ftr-319	1453	7	.	.	PUNCT
ftr-319	1454	1	implicit	implicit	ADJ
ftr-319	1454	2	in	in	ADP
ftr-319	1454	3	this	this	DET
ftr-319	1454	4	discussion	discussion	NOUN
ftr-319	1454	5	is	be	AUX
ftr-319	1454	6	that	that	SCONJ
ftr-319	1454	7	a	a	DET
ftr-319	1454	8	federal	federal	ADJ
ftr-319	1454	9	factor	factor	NOUN
ftr-319	1454	10	nexus	nexus	NOUN
ftr-319	1454	11	standard	standard	NOUN
ftr-319	1454	12	would	would	AUX
ftr-319	1454	13	provide	provide	VERB
ftr-319	1454	14	standard	standard	ADJ
ftr-319	1454	15	definitions	definition	NOUN
ftr-319	1454	16	for	for	ADP
ftr-319	1454	17	determining	determine	VERB
ftr-319	1454	18	taxpayers	taxpayer	NOUN
ftr-319	1454	19	’	’	PART
ftr-319	1454	20	factors	factor	NOUN
ftr-319	1454	21	.	.	PUNCT
ftr-319	1455	1	that	that	DET
ftr-319	1455	2	mandatory	mandatory	ADJ
ftr-319	1455	3	uniformity	uniformity	NOUN
ftr-319	1455	4	would	would	AUX
ftr-319	1455	5	alleviate	alleviate	VERB
ftr-319	1455	6	the	the	DET
ftr-319	1455	7	undue	undue	ADJ
ftr-319	1455	8	burdens	burden	NOUN
ftr-319	1455	9	created	create	VERB
ftr-319	1455	10	by	by	ADP
ftr-319	1455	11	a	a	DET
ftr-319	1455	12	system	system	NOUN
ftr-319	1455	13	that	that	PRON
ftr-319	1455	14	requires	require	VERB
ftr-319	1455	15	taxpayers	taxpayer	NOUN
ftr-319	1455	16	to	to	PART
ftr-319	1455	17	determine	determine	VERB
ftr-319	1455	18	their	their	PRON
ftr-319	1455	19	tax	tax	NOUN
ftr-319	1455	20	obligations	obligation	NOUN
ftr-319	1455	21	by	by	ADP
ftr-319	1455	22	applying	apply	VERB
ftr-319	1455	23	a	a	DET
ftr-319	1455	24	multiplicity	multiplicity	NOUN
ftr-319	1455	25	of	of	ADP
ftr-319	1455	26	different	different	ADJ
ftr-319	1455	27	212	212	NUM
ftr-319	1455	28	florida	florida	PROPN
ftr-319	1455	29	tax	tax	NOUN
ftr-319	1455	30	review	review	NOUN
ftr-319	1455	31	[	[	X
ftr-319	1455	32	vol	vol	NOUN
ftr-319	1455	33	.	.	PUNCT
ftr-319	1456	1	13:4	13:4	NUM
ftr-319	1456	2	a	a	DET
ftr-319	1456	3	federal	federal	ADJ
ftr-319	1456	4	factor	factor	NOUN
ftr-319	1456	5	nexus	nexus	NOUN
ftr-319	1456	6	standard	standard	NOUN
ftr-319	1456	7	would	would	AUX
ftr-319	1456	8	also	also	ADV
ftr-319	1456	9	further	further	VERB
ftr-319	1456	10	good	good	ADJ
ftr-319	1456	11	tax	tax	NOUN
ftr-319	1456	12	policy	policy	NOUN
ftr-319	1456	13	by	by	ADP
ftr-319	1456	14	relying	rely	VERB
ftr-319	1456	15	on	on	ADP
ftr-319	1456	16	source	source	NOUN
ftr-319	1456	17	principles	principle	NOUN
ftr-319	1456	18	rather	rather	ADV
ftr-319	1456	19	than	than	ADP
ftr-319	1456	20	on	on	ADP
ftr-319	1456	21	artificial	artificial	ADJ
ftr-319	1456	22	distinctions	distinction	NOUN
ftr-319	1456	23	between	between	ADP
ftr-319	1456	24	economic	economic	ADJ
ftr-319	1456	25	and	and	CCONJ
ftr-319	1456	26	physical	physical	ADJ
ftr-319	1456	27	presences	presence	NOUN
ftr-319	1456	28	.	.	PUNCT
ftr-319	1457	1	the	the	DET
ftr-319	1457	2	factor	factor	NOUN
ftr-319	1457	3	nexus	nexus	NOUN
ftr-319	1457	4	thresholds	threshold	NOUN
ftr-319	1457	5	could	could	AUX
ftr-319	1457	6	be	be	AUX
ftr-319	1457	7	set	set	VERB
ftr-319	1457	8	sufficiently	sufficiently	ADV
ftr-319	1457	9	low	low	ADJ
ftr-319	1457	10	to	to	PART
ftr-319	1457	11	avoid	avoid	VERB
ftr-319	1457	12	the	the	DET
ftr-319	1457	13	conceptual	conceptual	ADJ
ftr-319	1457	14	problems	problem	NOUN
ftr-319	1457	15	that	that	PRON
ftr-319	1457	16	heightened	heighten	VERB
ftr-319	1457	17	economic	economic	ADJ
ftr-319	1457	18	nexus	nexus	NOUN
ftr-319	1457	19	standards	standard	NOUN
ftr-319	1457	20	present.269	present.269	VERB
ftr-319	1457	21	most	most	ADV
ftr-319	1457	22	importantly	importantly	ADV
ftr-319	1457	23	,	,	PUNCT
ftr-319	1457	24	federal	federal	ADJ
ftr-319	1457	25	factor	factor	NOUN
ftr-319	1457	26	nexus	nexus	NOUN
ftr-319	1457	27	would	would	AUX
ftr-319	1457	28	eliminate	eliminate	VERB
ftr-319	1457	29	nexus	nexus	NOUN
ftr-319	1457	30	variability	variability	NOUN
ftr-319	1457	31	among	among	ADP
ftr-319	1457	32	states.270	states.270	PROPN
ftr-319	1457	33	as	as	SCONJ
ftr-319	1457	34	discussed	discuss	VERB
ftr-319	1457	35	above	above	ADV
ftr-319	1457	36	,	,	PUNCT
ftr-319	1457	37	even	even	ADV
ftr-319	1457	38	among	among	ADP
ftr-319	1457	39	states	state	NOUN
ftr-319	1457	40	that	that	PRON
ftr-319	1457	41	have	have	AUX
ftr-319	1457	42	adopted	adopt	VERB
ftr-319	1457	43	factor	factor	NOUN
ftr-319	1457	44	nexus	nexus	NOUN
ftr-319	1457	45	standards	standard	NOUN
ftr-319	1457	46	,	,	PUNCT
ftr-319	1457	47	those	those	DET
ftr-319	1457	48	standards	standard	NOUN
ftr-319	1457	49	are	be	AUX
ftr-319	1457	50	not	not	PART
ftr-319	1457	51	uniform	uniform	ADJ
ftr-319	1457	52	.	.	PUNCT
ftr-319	1458	1	they	they	PRON
ftr-319	1458	2	also	also	ADV
ftr-319	1458	3	have	have	VERB
ftr-319	1458	4	three	three	NUM
ftr-319	1458	5	weaknesses	weakness	NOUN
ftr-319	1458	6	that	that	PRON
ftr-319	1458	7	effectively	effectively	ADV
ftr-319	1458	8	foreclose	foreclose	VERB
ftr-319	1458	9	their	their	PRON
ftr-319	1458	10	potential	potential	NOUN
ftr-319	1458	11	for	for	ADP
ftr-319	1458	12	obtaining	obtain	VERB
ftr-319	1458	13	that	that	DET
ftr-319	1458	14	uniformity	uniformity	NOUN
ftr-319	1458	15	:	:	PUNCT
ftr-319	1458	16	states	state	NOUN
ftr-319	1458	17	’	'	PUNCT
ftr-319	1458	18	flexibility	flexibility	NOUN
ftr-319	1458	19	with	with	ADP
ftr-319	1458	20	respect	respect	NOUN
ftr-319	1458	21	to	to	ADP
ftr-319	1458	22	the	the	DET
ftr-319	1458	23	magnitude	magnitude	NOUN
ftr-319	1458	24	of	of	ADP
ftr-319	1458	25	those	those	DET
ftr-319	1458	26	thresholds	threshold	NOUN
ftr-319	1458	27	,	,	PUNCT
ftr-319	1458	28	the	the	DET
ftr-319	1458	29	uncertainty	uncertainty	NOUN
ftr-319	1458	30	and	and	CCONJ
ftr-319	1458	31	flexibility	flexibility	NOUN
ftr-319	1458	32	with	with	ADP
ftr-319	1458	33	respect	respect	NOUN
ftr-319	1458	34	to	to	ADP
ftr-319	1458	35	how	how	SCONJ
ftr-319	1458	36	sales	sale	NOUN
ftr-319	1458	37	are	be	AUX
ftr-319	1458	38	actually	actually	ADV
ftr-319	1458	39	sourced	source	VERB
ftr-319	1458	40	,	,	PUNCT
ftr-319	1458	41	and	and	CCONJ
ftr-319	1458	42	states	state	NOUN
ftr-319	1458	43	’	'	PUNCT
ftr-319	1458	44	adoptions	adoption	NOUN
ftr-319	1458	45	of	of	ADP
ftr-319	1458	46	opt	opt	NOUN
ftr-319	1458	47	-	-	PUNCT
ftr-319	1458	48	out	out	ADP
ftr-319	1458	49	provisions	provision	NOUN
ftr-319	1458	50	to	to	ADP
ftr-319	1458	51	those	those	PRON
ftr-319	1458	52	standards.271	standards.271	VERB
ftr-319	1458	53	a	a	DET
ftr-319	1458	54	federal	federal	ADJ
ftr-319	1458	55	factor	factor	NOUN
ftr-319	1458	56	nexus	nexus	NOUN
ftr-319	1458	57	standard	standard	NOUN
ftr-319	1458	58	would	would	AUX
ftr-319	1458	59	solve	solve	VERB
ftr-319	1458	60	each	each	PRON
ftr-319	1458	61	of	of	ADP
ftr-319	1458	62	those	those	DET
ftr-319	1458	63	problems	problem	NOUN
ftr-319	1458	64	while	while	SCONJ
ftr-319	1458	65	serving	serve	VERB
ftr-319	1458	66	the	the	DET
ftr-319	1458	67	same	same	ADJ
ftr-319	1458	68	policy	policy	NOUN
ftr-319	1458	69	goals	goal	NOUN
ftr-319	1458	70	.	.	PUNCT
ftr-319	1459	1	the	the	DET
ftr-319	1459	2	federal	federal	ADJ
ftr-319	1459	3	solution	solution	NOUN
ftr-319	1459	4	would	would	AUX
ftr-319	1459	5	eliminate	eliminate	VERB
ftr-319	1459	6	magnitude	magnitude	NOUN
ftr-319	1459	7	variability	variability	NOUN
ftr-319	1459	8	because	because	SCONJ
ftr-319	1459	9	the	the	DET
ftr-319	1459	10	magnitude	magnitude	NOUN
ftr-319	1459	11	of	of	ADP
ftr-319	1459	12	the	the	DET
ftr-319	1459	13	factor	factor	NOUN
ftr-319	1459	14	threshold	threshold	NOUN
ftr-319	1459	15	amounts	amount	NOUN
ftr-319	1459	16	would	would	AUX
ftr-319	1459	17	be	be	AUX
ftr-319	1459	18	set	set	VERB
ftr-319	1459	19	by	by	ADP
ftr-319	1459	20	congress	congress	PROPN
ftr-319	1459	21	,	,	PUNCT
ftr-319	1459	22	and	and	CCONJ
ftr-319	1459	23	could	could	AUX
ftr-319	1459	24	only	only	ADV
ftr-319	1459	25	be	be	AUX
ftr-319	1459	26	changed	change	VERB
ftr-319	1459	27	through	through	ADP
ftr-319	1459	28	deliberation	deliberation	NOUN
ftr-319	1459	29	and	and	CCONJ
ftr-319	1459	30	debate	debate	NOUN
ftr-319	1459	31	at	at	ADP
ftr-319	1459	32	a	a	DET
ftr-319	1459	33	national	national	ADJ
ftr-319	1459	34	level	level	NOUN
ftr-319	1459	35	.	.	PUNCT
ftr-319	1460	1	further	far	ADV
ftr-319	1460	2	,	,	PUNCT
ftr-319	1460	3	that	that	DET
ftr-319	1460	4	legislation	legislation	NOUN
ftr-319	1460	5	would	would	AUX
ftr-319	1460	6	eliminate	eliminate	VERB
ftr-319	1460	7	definitional	definitional	ADJ
ftr-319	1460	8	flexibility	flexibility	NOUN
ftr-319	1460	9	by	by	ADP
ftr-319	1460	10	providing	provide	VERB
ftr-319	1460	11	uniform	uniform	ADJ
ftr-319	1460	12	apportionment	apportionment	ADJ
ftr-319	1460	13	rules	rule	NOUN
ftr-319	1460	14	(	(	PUNCT
ftr-319	1460	15	for	for	ADP
ftr-319	1460	16	purposes	purpose	NOUN
ftr-319	1460	17	of	of	ADP
ftr-319	1460	18	the	the	DET
ftr-319	1460	19	nexus	nexus	NOUN
ftr-319	1460	20	determination	determination	NOUN
ftr-319	1460	21	)	)	PUNCT
ftr-319	1460	22	.	.	PUNCT
ftr-319	1461	1	nexus	nexus	NOUN
ftr-319	1461	2	rules	rule	NOUN
ftr-319	1461	3	.	.	PUNCT
ftr-319	1462	1	states	state	NOUN
ftr-319	1462	2	would	would	AUX
ftr-319	1462	3	still	still	ADV
ftr-319	1462	4	be	be	AUX
ftr-319	1462	5	free	free	ADJ
ftr-319	1462	6	,	,	PUNCT
ftr-319	1462	7	however	however	ADV
ftr-319	1462	8	,	,	PUNCT
ftr-319	1462	9	to	to	PART
ftr-319	1462	10	apply	apply	VERB
ftr-319	1462	11	their	their	PRON
ftr-319	1462	12	own	own	ADJ
ftr-319	1462	13	apportionment	apportionment	NOUN
ftr-319	1462	14	formulae	formulae	NOUN
ftr-319	1462	15	.	.	PUNCT
ftr-319	1463	1	there	there	PRON
ftr-319	1463	2	is	be	VERB
ftr-319	1463	3	no	no	DET
ftr-319	1463	4	inherent	inherent	ADJ
ftr-319	1463	5	need	need	NOUN
ftr-319	1463	6	to	to	PART
ftr-319	1463	7	unify	unify	VERB
ftr-319	1463	8	a	a	DET
ftr-319	1463	9	taxpayer	taxpayer	NOUN
ftr-319	1463	10	’s	’s	PART
ftr-319	1463	11	factors	factor	NOUN
ftr-319	1463	12	for	for	ADP
ftr-319	1463	13	purposes	purpose	NOUN
ftr-319	1463	14	of	of	ADP
ftr-319	1463	15	nexus	nexus	NOUN
ftr-319	1463	16	determinations	determination	NOUN
ftr-319	1463	17	and	and	CCONJ
ftr-319	1463	18	for	for	ADP
ftr-319	1463	19	purposes	purpose	NOUN
ftr-319	1463	20	of	of	ADP
ftr-319	1463	21	apportioning	apportion	VERB
ftr-319	1463	22	their	their	PRON
ftr-319	1463	23	income	income	NOUN
ftr-319	1463	24	.	.	PUNCT
ftr-319	1464	1	this	this	PRON
ftr-319	1464	2	is	be	AUX
ftr-319	1464	3	different	different	ADJ
ftr-319	1464	4	than	than	ADP
ftr-319	1464	5	the	the	DET
ftr-319	1464	6	proposals	proposal	NOUN
ftr-319	1464	7	of	of	ADP
ftr-319	1464	8	the	the	DET
ftr-319	1464	9	willis	willis	PROPN
ftr-319	1464	10	committee	committee	PROPN
ftr-319	1464	11	and	and	CCONJ
ftr-319	1464	12	of	of	ADP
ftr-319	1464	13	charles	charles	PROPN
ftr-319	1464	14	mclure	mclure	NOUN
ftr-319	1464	15	.	.	PUNCT
ftr-319	1465	1	they	they	PRON
ftr-319	1465	2	each	each	PRON
ftr-319	1465	3	note	note	VERB
ftr-319	1465	4	the	the	DET
ftr-319	1465	5	inherent	inherent	ADJ
ftr-319	1465	6	inconsistency	inconsistency	NOUN
ftr-319	1465	7	in	in	ADP
ftr-319	1465	8	using	use	VERB
ftr-319	1465	9	one	one	NUM
ftr-319	1465	10	rule	rule	NOUN
ftr-319	1465	11	for	for	ADP
ftr-319	1465	12	nexus	nexus	NOUN
ftr-319	1465	13	purposes	purpose	NOUN
ftr-319	1465	14	and	and	CCONJ
ftr-319	1465	15	another	another	PRON
ftr-319	1465	16	for	for	ADP
ftr-319	1465	17	apportionment	apportionment	ADJ
ftr-319	1465	18	purposes	purpose	NOUN
ftr-319	1465	19	.	.	PUNCT
ftr-319	1466	1	h.r	h.r	PROPN
ftr-319	1466	2	.	.	PROPN
ftr-319	1466	3	rep	rep	PROPN
ftr-319	1466	4	.	.	PROPN
ftr-319	1466	5	no	no	PROPN
ftr-319	1466	6	.	.	NOUN
ftr-319	1466	7	88	88	NUM
ftr-319	1466	8	-	-	SYM
ftr-319	1466	9	1480	1480	NUM
ftr-319	1466	10	,	,	PUNCT
ftr-319	1466	11	pt	pt	X
ftr-319	1466	12	.	.	PROPN
ftr-319	1466	13	1	1	NUM
ftr-319	1466	14	,	,	PUNCT
ftr-319	1466	15	at	at	ADP
ftr-319	1466	16	485–87	485–87	PROPN
ftr-319	1466	17	(	(	PUNCT
ftr-319	1466	18	1964	1964	NUM
ftr-319	1466	19	)	)	PUNCT
ftr-319	1466	20	;	;	PUNCT
ftr-319	1467	1	mclure	mclure	NOUN
ftr-319	1467	2	,	,	PUNCT
ftr-319	1467	3	implementing	implement	VERB
ftr-319	1467	4	,	,	PUNCT
ftr-319	1467	5	supra	supra	PROPN
ftr-319	1467	6	note	note	NOUN
ftr-319	1467	7	10	10	NUM
ftr-319	1467	8	,	,	PUNCT
ftr-319	1467	9	at	at	ADP
ftr-319	1467	10	1297	1297	NUM
ftr-319	1467	11	.	.	PUNCT
ftr-319	1468	1	while	while	SCONJ
ftr-319	1468	2	there	there	PRON
ftr-319	1468	3	is	be	VERB
ftr-319	1468	4	truth	truth	NOUN
ftr-319	1468	5	to	to	ADP
ftr-319	1468	6	their	their	PRON
ftr-319	1468	7	concerns	concern	NOUN
ftr-319	1468	8	,	,	PUNCT
ftr-319	1468	9	i	i	PRON
ftr-319	1468	10	believe	believe	VERB
ftr-319	1468	11	that	that	SCONJ
ftr-319	1468	12	the	the	DET
ftr-319	1468	13	need	need	NOUN
ftr-319	1468	14	for	for	ADP
ftr-319	1468	15	a	a	DET
ftr-319	1468	16	uniform	uniform	ADJ
ftr-319	1468	17	nexus	nexus	NOUN
ftr-319	1468	18	standard	standard	ADJ
ftr-319	1468	19	counsels	counsel	NOUN
ftr-319	1468	20	towards	towards	ADP
ftr-319	1468	21	as	as	ADP
ftr-319	1468	22	light	light	NOUN
ftr-319	1468	23	of	of	ADP
ftr-319	1468	24	a	a	DET
ftr-319	1468	25	touch	touch	NOUN
ftr-319	1468	26	as	as	ADP
ftr-319	1468	27	necessary	necessary	ADJ
ftr-319	1468	28	.	.	PUNCT
ftr-319	1469	1	by	by	ADP
ftr-319	1469	2	adopting	adopt	VERB
ftr-319	1469	3	a	a	DET
ftr-319	1469	4	broad	broad	ADJ
ftr-319	1469	5	economic	economic	ADJ
ftr-319	1469	6	nexus	nexus	NOUN
ftr-319	1469	7	standard	standard	NOUN
ftr-319	1469	8	and	and	CCONJ
ftr-319	1469	9	allowing	allow	VERB
ftr-319	1469	10	states	state	NOUN
ftr-319	1469	11	to	to	PART
ftr-319	1469	12	adopt	adopt	VERB
ftr-319	1469	13	their	their	PRON
ftr-319	1469	14	own	own	ADJ
ftr-319	1469	15	apportionment	apportionment	NOUN
ftr-319	1469	16	formulae	formulae	NOUN
ftr-319	1469	17	,	,	PUNCT
ftr-319	1469	18	states	state	NOUN
ftr-319	1469	19	retain	retain	VERB
ftr-319	1469	20	more	more	ADJ
ftr-319	1469	21	flexibility	flexibility	NOUN
ftr-319	1469	22	and	and	CCONJ
ftr-319	1469	23	can	can	AUX
ftr-319	1469	24	reduce	reduce	VERB
ftr-319	1469	25	incidences	incidence	NOUN
ftr-319	1469	26	of	of	ADP
ftr-319	1469	27	nowhere	nowhere	ADJ
ftr-319	1469	28	income	income	NOUN
ftr-319	1469	29	to	to	ADP
ftr-319	1469	30	the	the	DET
ftr-319	1469	31	greatest	great	ADJ
ftr-319	1469	32	extent	extent	NOUN
ftr-319	1469	33	possible	possible	ADJ
ftr-319	1469	34	.	.	PUNCT
ftr-319	1470	1	269	269	NUM
ftr-319	1470	2	.	.	PUNCT
ftr-319	1470	3	as	as	ADP
ftr-319	1470	4	previously	previously	ADV
ftr-319	1470	5	discussed	discuss	VERB
ftr-319	1470	6	,	,	PUNCT
ftr-319	1470	7	heightened	heighten	VERB
ftr-319	1470	8	economic	economic	ADJ
ftr-319	1470	9	nexus	nexus	NOUN
ftr-319	1470	10	standards	standard	NOUN
ftr-319	1470	11	have	have	VERB
ftr-319	1470	12	artificially	artificially	ADV
ftr-319	1470	13	limited	limit	VERB
ftr-319	1470	14	scopes	scope	NOUN
ftr-319	1470	15	so	so	SCONJ
ftr-319	1470	16	as	as	SCONJ
ftr-319	1470	17	to	to	PART
ftr-319	1470	18	avoid	avoid	VERB
ftr-319	1470	19	the	the	DET
ftr-319	1470	20	appearance	appearance	NOUN
ftr-319	1470	21	of	of	ADP
ftr-319	1470	22	overbreadth	overbreadth	NOUN
ftr-319	1470	23	.	.	PUNCT
ftr-319	1471	1	270	270	NUM
ftr-319	1471	2	.	.	PUNCT
ftr-319	1472	1	john	john	PROPN
ftr-319	1472	2	swain	swain	PROPN
ftr-319	1472	3	has	have	AUX
ftr-319	1472	4	also	also	ADV
ftr-319	1472	5	recently	recently	ADV
ftr-319	1472	6	offered	offer	VERB
ftr-319	1472	7	factor	factor	NOUN
ftr-319	1472	8	nexus	nexus	NOUN
ftr-319	1472	9	as	as	ADP
ftr-319	1472	10	the	the	DET
ftr-319	1472	11	preferred	preferred	ADJ
ftr-319	1472	12	standard	standard	NOUN
ftr-319	1472	13	for	for	ADP
ftr-319	1472	14	addressing	address	VERB
ftr-319	1472	15	economic	economic	ADJ
ftr-319	1472	16	nexus	nexus	NOUN
ftr-319	1472	17	.	.	PUNCT
ftr-319	1473	1	john	john	PROPN
ftr-319	1473	2	a.	a.	PROPN
ftr-319	1473	3	swain	swain	PROPN
ftr-319	1473	4	,	,	PUNCT
ftr-319	1473	5	misalignment	misalignment	NOUN
ftr-319	1473	6	of	of	ADP
ftr-319	1473	7	substantive	substantive	ADJ
ftr-319	1473	8	and	and	CCONJ
ftr-319	1473	9	enforcement	enforcement	NOUN
ftr-319	1473	10	jurisdiction	jurisdiction	NOUN
ftr-319	1473	11	in	in	ADP
ftr-319	1473	12	a	a	DET
ftr-319	1473	13	mobile	mobile	ADJ
ftr-319	1473	14	economy	economy	NOUN
ftr-319	1473	15	:	:	PUNCT
ftr-319	1473	16	causes	cause	NOUN
ftr-319	1473	17	and	and	CCONJ
ftr-319	1473	18	strategies	strategy	NOUN
ftr-319	1473	19	for	for	ADP
ftr-319	1473	20	realignment	realignment	NOUN
ftr-319	1473	21	,	,	PUNCT
ftr-319	1473	22	63	63	NUM
ftr-319	1473	23	nat’l	nat’l	NOUN
ftr-319	1473	24	tax	tax	NOUN
ftr-319	1473	25	.	.	PUNCT
ftr-319	1474	1	j.	j.	PROPN
ftr-319	1474	2	925	925	PROPN
ftr-319	1474	3	,	,	PUNCT
ftr-319	1474	4	941	941	NUM
ftr-319	1474	5	(	(	PUNCT
ftr-319	1474	6	2010	2010	NUM
ftr-319	1474	7	)	)	PUNCT
ftr-319	1475	1	[	[	X
ftr-319	1475	2	hereinafter	hereinafter	NOUN
ftr-319	1475	3	swain	swain	PROPN
ftr-319	1475	4	,	,	PUNCT
ftr-319	1475	5	causes	cause	NOUN
ftr-319	1475	6	&	&	CCONJ
ftr-319	1475	7	strategies	strategy	NOUN
ftr-319	1475	8	]	]	PUNCT
ftr-319	1475	9	(	(	PUNCT
ftr-319	1475	10	advocating	advocate	VERB
ftr-319	1475	11	for	for	ADP
ftr-319	1475	12	factor	factor	NOUN
ftr-319	1475	13	nexus	nexus	NOUN
ftr-319	1475	14	standards	standard	NOUN
ftr-319	1475	15	as	as	ADP
ftr-319	1475	16	the	the	DET
ftr-319	1475	17	ideal	ideal	ADJ
ftr-319	1475	18	approach	approach	NOUN
ftr-319	1475	19	to	to	ADP
ftr-319	1475	20	factor	factor	NOUN
ftr-319	1475	21	nexus	nexus	NOUN
ftr-319	1475	22	)	)	PUNCT
ftr-319	1475	23	;	;	PUNCT
ftr-319	1475	24	see	see	VERB
ftr-319	1475	25	also	also	ADV
ftr-319	1475	26	quinn	quinn	PROPN
ftr-319	1475	27	t.	t.	PROPN
ftr-319	1475	28	ryan	ryan	PROPN
ftr-319	1475	29	,	,	PUNCT
ftr-319	1475	30	note	note	VERB
ftr-319	1475	31	,	,	PUNCT
ftr-319	1475	32	beyond	beyond	ADP
ftr-319	1475	33	batsa	batsa	NOUN
ftr-319	1475	34	:	:	PUNCT
ftr-319	1475	35	getting	get	VERB
ftr-319	1475	36	serious	serious	ADJ
ftr-319	1475	37	about	about	ADP
ftr-319	1475	38	state	state	NOUN
ftr-319	1475	39	corporate	corporate	ADJ
ftr-319	1475	40	tax	tax	NOUN
ftr-319	1475	41	reform	reform	NOUN
ftr-319	1475	42	,	,	PUNCT
ftr-319	1475	43	67	67	NUM
ftr-319	1475	44	wash	wash	NOUN
ftr-319	1475	45	.	.	PUNCT
ftr-319	1475	46	&	&	CCONJ
ftr-319	1475	47	lee	lee	PROPN
ftr-319	1475	48	l.	l.	PROPN
ftr-319	1475	49	rev	rev	PROPN
ftr-319	1475	50	.	.	PROPN
ftr-319	1475	51	275	275	NUM
ftr-319	1475	52	,	,	PUNCT
ftr-319	1475	53	307–20	307–20	NUM
ftr-319	1475	54	(	(	PUNCT
ftr-319	1475	55	2010	2010	NUM
ftr-319	1475	56	)	)	PUNCT
ftr-319	1475	57	(	(	PUNCT
ftr-319	1475	58	proposing	propose	VERB
ftr-319	1475	59	a	a	DET
ftr-319	1475	60	federal	federal	ADJ
ftr-319	1475	61	adoption	adoption	NOUN
ftr-319	1475	62	of	of	ADP
ftr-319	1475	63	factor	factor	NOUN
ftr-319	1475	64	nexus	nexus	NOUN
ftr-319	1475	65	and	and	CCONJ
ftr-319	1475	66	uniform	uniform	ADJ
ftr-319	1475	67	apportionment	apportionment	ADJ
ftr-319	1475	68	rules	rule	NOUN
ftr-319	1475	69	)	)	PUNCT
ftr-319	1475	70	.	.	PUNCT
ftr-319	1476	1	the	the	DET
ftr-319	1476	2	major	major	ADJ
ftr-319	1476	3	difference	difference	NOUN
ftr-319	1476	4	between	between	ADP
ftr-319	1476	5	professor	professor	PROPN
ftr-319	1476	6	swain	swain	PROPN
ftr-319	1476	7	’s	’s	PART
ftr-319	1476	8	approach	approach	NOUN
ftr-319	1476	9	and	and	CCONJ
ftr-319	1476	10	that	that	SCONJ
ftr-319	1476	11	considered	consider	VERB
ftr-319	1476	12	herein	herein	NOUN
ftr-319	1476	13	is	be	AUX
ftr-319	1476	14	that	that	SCONJ
ftr-319	1476	15	this	this	DET
ftr-319	1476	16	article	article	NOUN
ftr-319	1476	17	advocates	advocate	VERB
ftr-319	1476	18	for	for	ADP
ftr-319	1476	19	a	a	DET
ftr-319	1476	20	federal	federal	ADJ
ftr-319	1476	21	factor	factor	NOUN
ftr-319	1476	22	nexus	nexus	NOUN
ftr-319	1476	23	standard	standard	NOUN
ftr-319	1476	24	.	.	PUNCT
ftr-319	1477	1	as	as	SCONJ
ftr-319	1477	2	described	describe	VERB
ftr-319	1477	3	in	in	ADP
ftr-319	1477	4	the	the	DET
ftr-319	1477	5	text	text	NOUN
ftr-319	1477	6	,	,	PUNCT
ftr-319	1477	7	a	a	DET
ftr-319	1477	8	federal	federal	ADJ
ftr-319	1477	9	standard	standard	NOUN
ftr-319	1477	10	would	would	AUX
ftr-319	1477	11	provide	provide	VERB
ftr-319	1477	12	the	the	DET
ftr-319	1477	13	uniformity	uniformity	NOUN
ftr-319	1477	14	and	and	CCONJ
ftr-319	1477	15	certainty	certainty	NOUN
ftr-319	1477	16	that	that	SCONJ
ftr-319	1477	17	state	state	NOUN
ftr-319	1477	18	factor	factor	NOUN
ftr-319	1477	19	nexus	nexus	NOUN
ftr-319	1477	20	standards	standard	NOUN
ftr-319	1477	21	do	do	AUX
ftr-319	1477	22	not	not	PART
ftr-319	1477	23	provide	provide	VERB
ftr-319	1477	24	.	.	PUNCT
ftr-319	1478	1	271	271	X
ftr-319	1478	2	.	.	X
ftr-319	1479	1	see	see	VERB
ftr-319	1479	2	supra	supra	PROPN
ftr-319	1479	3	part	part	PROPN
ftr-319	1479	4	iii.b	iii.b	PROPN
ftr-319	1479	5	.	.	PUNCT
ftr-319	1479	6	2012	2012	NUM
ftr-319	1479	7	]	]	PUNCT
ftr-319	1479	8	economic	economic	ADJ
ftr-319	1479	9	nexus	nexus	NOUN
ftr-319	1479	10	213	213	NUM
ftr-319	1479	11	finally	finally	ADV
ftr-319	1479	12	,	,	PUNCT
ftr-319	1479	13	federal	federal	ADJ
ftr-319	1479	14	factor	factor	NOUN
ftr-319	1479	15	nexus	nexus	NOUN
ftr-319	1479	16	would	would	AUX
ftr-319	1479	17	eliminate	eliminate	VERB
ftr-319	1479	18	application	application	NOUN
ftr-319	1479	19	flexibility	flexibility	NOUN
ftr-319	1479	20	by	by	ADP
ftr-319	1479	21	precluding	preclude	VERB
ftr-319	1479	22	states	state	NOUN
ftr-319	1479	23	from	from	ADP
ftr-319	1479	24	adopting	adopt	VERB
ftr-319	1479	25	opt	opt	NOUN
ftr-319	1479	26	-	-	PUNCT
ftr-319	1479	27	out	out	ADP
ftr-319	1479	28	rules	rule	NOUN
ftr-319	1479	29	.	.	PUNCT
ftr-319	1480	1	the	the	DET
ftr-319	1480	2	federal	federal	ADJ
ftr-319	1480	3	standard	standard	NOUN
ftr-319	1480	4	would	would	AUX
ftr-319	1480	5	be	be	AUX
ftr-319	1480	6	mandatory	mandatory	ADJ
ftr-319	1480	7	and	and	CCONJ
ftr-319	1480	8	exclusive	exclusive	ADJ
ftr-319	1480	9	.	.	PUNCT
ftr-319	1481	1	of	of	ADP
ftr-319	1481	2	course	course	NOUN
ftr-319	1481	3	,	,	PUNCT
ftr-319	1481	4	this	this	DET
ftr-319	1481	5	discussion	discussion	NOUN
ftr-319	1481	6	assumes	assume	VERB
ftr-319	1481	7	that	that	SCONJ
ftr-319	1481	8	a	a	DET
ftr-319	1481	9	federal	federal	ADJ
ftr-319	1481	10	factor	factor	NOUN
ftr-319	1481	11	nexus	nexus	NOUN
ftr-319	1481	12	standard	standard	NOUN
ftr-319	1481	13	would	would	AUX
ftr-319	1481	14	provide	provide	VERB
ftr-319	1481	15	uniform	uniform	ADJ
ftr-319	1481	16	thresholds	threshold	NOUN
ftr-319	1481	17	for	for	ADP
ftr-319	1481	18	all	all	DET
ftr-319	1481	19	states	state	NOUN
ftr-319	1481	20	.	.	PUNCT
ftr-319	1482	1	this	this	PRON
ftr-319	1482	2	may	may	AUX
ftr-319	1482	3	seem	seem	VERB
ftr-319	1482	4	problematic	problematic	ADJ
ftr-319	1482	5	at	at	ADP
ftr-319	1482	6	first	first	ADJ
ftr-319	1482	7	blush	blush	NOUN
ftr-319	1482	8	because	because	SCONJ
ftr-319	1482	9	it	it	PRON
ftr-319	1482	10	seems	seem	VERB
ftr-319	1482	11	to	to	PART
ftr-319	1482	12	ignore	ignore	VERB
ftr-319	1482	13	the	the	DET
ftr-319	1482	14	very	very	ADV
ftr-319	1482	15	real	real	ADJ
ftr-319	1482	16	differences	difference	NOUN
ftr-319	1482	17	between	between	ADP
ftr-319	1482	18	states	state	NOUN
ftr-319	1482	19	’	'	PUNCT
ftr-319	1482	20	markets	market	NOUN
ftr-319	1482	21	—	—	PUNCT
ftr-319	1482	22	$	$	SYM
ftr-319	1482	23	250,000	250,000	NUM
ftr-319	1482	24	of	of	ADP
ftr-319	1482	25	sales	sale	NOUN
ftr-319	1482	26	into	into	ADP
ftr-319	1482	27	wyoming	wyoming	NOUN
ftr-319	1482	28	is	be	AUX
ftr-319	1482	29	very	very	ADV
ftr-319	1482	30	different	different	ADJ
ftr-319	1482	31	than	than	ADP
ftr-319	1482	32	$	$	SYM
ftr-319	1482	33	250,000	250,000	NUM
ftr-319	1482	34	of	of	ADP
ftr-319	1482	35	sales	sale	NOUN
ftr-319	1482	36	into	into	ADP
ftr-319	1482	37	new	new	PROPN
ftr-319	1482	38	york	york	PROPN
ftr-319	1482	39	.	.	PUNCT
ftr-319	1483	1	this	this	DET
ftr-319	1483	2	issue	issue	NOUN
ftr-319	1483	3	,	,	PUNCT
ftr-319	1483	4	like	like	ADP
ftr-319	1483	5	others	other	NOUN
ftr-319	1483	6	,	,	PUNCT
ftr-319	1483	7	deserves	deserve	VERB
ftr-319	1483	8	to	to	PART
ftr-319	1483	9	be	be	AUX
ftr-319	1483	10	considered	consider	VERB
ftr-319	1483	11	in	in	ADP
ftr-319	1483	12	further	further	ADJ
ftr-319	1483	13	scholarship	scholarship	NOUN
ftr-319	1483	14	.	.	PUNCT
ftr-319	1484	1	however	however	ADV
ftr-319	1484	2	,	,	PUNCT
ftr-319	1484	3	uniform	uniform	ADJ
ftr-319	1484	4	standards	standard	NOUN
ftr-319	1484	5	for	for	ADP
ftr-319	1484	6	all	all	DET
ftr-319	1484	7	states	state	NOUN
ftr-319	1484	8	would	would	AUX
ftr-319	1484	9	be	be	AUX
ftr-319	1484	10	sensible	sensible	ADJ
ftr-319	1484	11	.	.	PUNCT
ftr-319	1485	1	interstate	interstate	ADJ
ftr-319	1485	2	commerce	commerce	NOUN
ftr-319	1485	3	is	be	AUX
ftr-319	1485	4	burdened	burden	VERB
ftr-319	1485	5	if	if	SCONJ
ftr-319	1485	6	the	the	DET
ftr-319	1485	7	costs	cost	NOUN
ftr-319	1485	8	of	of	ADP
ftr-319	1485	9	compliance	compliance	NOUN
ftr-319	1485	10	overwhelm	overwhelm	VERB
ftr-319	1485	11	a	a	DET
ftr-319	1485	12	taxpayer	taxpayer	NOUN
ftr-319	1485	13	’s	’s	PART
ftr-319	1485	14	returns	return	NOUN
ftr-319	1485	15	from	from	ADP
ftr-319	1485	16	a	a	DET
ftr-319	1485	17	state	state	NOUN
ftr-319	1485	18	,	,	PUNCT
ftr-319	1485	19	regardless	regardless	ADV
ftr-319	1485	20	of	of	ADP
ftr-319	1485	21	the	the	DET
ftr-319	1485	22	size	size	NOUN
ftr-319	1485	23	of	of	ADP
ftr-319	1485	24	the	the	DET
ftr-319	1485	25	market	market	NOUN
ftr-319	1485	26	.	.	PUNCT
ftr-319	1486	1	thus	thus	ADV
ftr-319	1486	2	,	,	PUNCT
ftr-319	1486	3	the	the	DET
ftr-319	1486	4	magnitude	magnitude	NOUN
ftr-319	1486	5	of	of	ADP
ftr-319	1486	6	the	the	DET
ftr-319	1486	7	federal	federal	ADJ
ftr-319	1486	8	factors	factor	NOUN
ftr-319	1486	9	should	should	AUX
ftr-319	1486	10	be	be	AUX
ftr-319	1486	11	set	set	VERB
ftr-319	1486	12	at	at	ADP
ftr-319	1486	13	the	the	DET
ftr-319	1486	14	point	point	NOUN
ftr-319	1486	15	at	at	ADP
ftr-319	1486	16	which	which	PRON
ftr-319	1486	17	a	a	DET
ftr-319	1486	18	taxpayer	taxpayer	NOUN
ftr-319	1486	19	’s	’s	PART
ftr-319	1486	20	returns	return	NOUN
ftr-319	1486	21	from	from	ADP
ftr-319	1486	22	a	a	DET
ftr-319	1486	23	state	state	NOUN
ftr-319	1486	24	can	can	AUX
ftr-319	1486	25	be	be	AUX
ftr-319	1486	26	reasonably	reasonably	ADV
ftr-319	1486	27	expected	expect	VERB
ftr-319	1486	28	to	to	PART
ftr-319	1486	29	overcome	overcome	VERB
ftr-319	1486	30	its	its	PRON
ftr-319	1486	31	costs	cost	NOUN
ftr-319	1486	32	of	of	ADP
ftr-319	1486	33	compliance	compliance	NOUN
ftr-319	1486	34	with	with	ADP
ftr-319	1486	35	the	the	DET
ftr-319	1486	36	state	state	NOUN
ftr-319	1486	37	’s	’s	PART
ftr-319	1486	38	income	income	NOUN
ftr-319	1486	39	tax	tax	NOUN
ftr-319	1486	40	laws	law	NOUN
ftr-319	1486	41	.	.	PUNCT
ftr-319	1487	1	a	a	DET
ftr-319	1487	2	focus	focus	NOUN
ftr-319	1487	3	on	on	ADP
ftr-319	1487	4	market	market	NOUN
ftr-319	1487	5	sizes	size	NOUN
ftr-319	1487	6	is	be	AUX
ftr-319	1487	7	irrelevant	irrelevant	ADJ
ftr-319	1487	8	to	to	ADP
ftr-319	1487	9	that	that	DET
ftr-319	1487	10	question	question	NOUN
ftr-319	1487	11	.	.	PUNCT
ftr-319	1488	1	if	if	SCONJ
ftr-319	1488	2	“	"	PUNCT
ftr-319	1488	3	indexing	indexing	NOUN
ftr-319	1488	4	”	"	PUNCT
ftr-319	1488	5	the	the	DET
ftr-319	1488	6	threshold	threshold	NOUN
ftr-319	1488	7	amounts	amount	NOUN
ftr-319	1488	8	were	be	AUX
ftr-319	1488	9	desirable	desirable	ADJ
ftr-319	1488	10	,	,	PUNCT
ftr-319	1488	11	the	the	DET
ftr-319	1488	12	more	more	ADV
ftr-319	1488	13	compelling	compelling	ADJ
ftr-319	1488	14	basis	basis	NOUN
ftr-319	1488	15	would	would	AUX
ftr-319	1488	16	be	be	AUX
ftr-319	1488	17	the	the	DET
ftr-319	1488	18	level	level	NOUN
ftr-319	1488	19	of	of	ADP
ftr-319	1488	20	complexity	complexity	NOUN
ftr-319	1488	21	of	of	ADP
ftr-319	1488	22	that	that	DET
ftr-319	1488	23	state	state	NOUN
ftr-319	1488	24	’s	’s	PART
ftr-319	1488	25	income	income	NOUN
ftr-319	1488	26	tax	tax	NOUN
ftr-319	1488	27	(	(	PUNCT
ftr-319	1488	28	or	or	CCONJ
ftr-319	1488	29	perhaps	perhaps	ADV
ftr-319	1488	30	its	its	PRON
ftr-319	1488	31	level	level	NOUN
ftr-319	1488	32	of	of	ADP
ftr-319	1488	33	divergence	divergence	NOUN
ftr-319	1488	34	from	from	ADP
ftr-319	1488	35	a	a	DET
ftr-319	1488	36	standard	standard	ADJ
ftr-319	1488	37	system	system	NOUN
ftr-319	1488	38	like	like	ADP
ftr-319	1488	39	the	the	DET
ftr-319	1488	40	uditpa	uditpa	NOUN
ftr-319	1488	41	)	)	PUNCT
ftr-319	1488	42	.	.	PUNCT
ftr-319	1489	1	of	of	ADP
ftr-319	1489	2	course	course	ADV
ftr-319	1489	3	,	,	PUNCT
ftr-319	1489	4	if	if	SCONJ
ftr-319	1489	5	a	a	DET
ftr-319	1489	6	federal	federal	ADJ
ftr-319	1489	7	factor	factor	NOUN
ftr-319	1489	8	nexus	nexus	NOUN
ftr-319	1489	9	standard	standard	NOUN
ftr-319	1489	10	were	be	AUX
ftr-319	1489	11	considered	consider	VERB
ftr-319	1489	12	,	,	PUNCT
ftr-319	1489	13	congress	congress	PROPN
ftr-319	1489	14	would	would	AUX
ftr-319	1489	15	resolve	resolve	VERB
ftr-319	1489	16	these	these	DET
ftr-319	1489	17	issues	issue	NOUN
ftr-319	1489	18	with	with	ADP
ftr-319	1489	19	adequate	adequate	ADJ
ftr-319	1489	20	input	input	NOUN
ftr-319	1489	21	and	and	CCONJ
ftr-319	1489	22	guidance	guidance	NOUN
ftr-319	1489	23	from	from	ADP
ftr-319	1489	24	the	the	DET
ftr-319	1489	25	relevant	relevant	ADJ
ftr-319	1489	26	constituencies	constituency	NOUN
ftr-319	1489	27	.	.	PUNCT
ftr-319	1490	1	in	in	ADP
ftr-319	1490	2	sum	sum	NOUN
ftr-319	1490	3	,	,	PUNCT
ftr-319	1490	4	federal	federal	ADJ
ftr-319	1490	5	factor	factor	NOUN
ftr-319	1490	6	nexus	nexus	NOUN
ftr-319	1490	7	presents	present	VERB
ftr-319	1490	8	the	the	DET
ftr-319	1490	9	option	option	NOUN
ftr-319	1490	10	for	for	ADP
ftr-319	1490	11	economic	economic	ADJ
ftr-319	1490	12	nexus	nexus	NOUN
ftr-319	1490	13	that	that	PRON
ftr-319	1490	14	would	would	AUX
ftr-319	1490	15	best	well	ADV
ftr-319	1490	16	serve	serve	VERB
ftr-319	1490	17	both	both	CCONJ
ftr-319	1490	18	good	good	ADJ
ftr-319	1490	19	tax	tax	NOUN
ftr-319	1490	20	and	and	CCONJ
ftr-319	1490	21	constitutional	constitutional	ADJ
ftr-319	1490	22	policy	policy	NOUN
ftr-319	1490	23	goals.272	goals.272	NOUN
ftr-319	1490	24	it	it	PRON
ftr-319	1490	25	would	would	AUX
ftr-319	1490	26	recognize	recognize	VERB
ftr-319	1490	27	the	the	DET
ftr-319	1490	28	legitimacy	legitimacy	NOUN
ftr-319	1490	29	of	of	ADP
ftr-319	1490	30	economic	economic	ADJ
ftr-319	1490	31	nexus	nexus	NOUN
ftr-319	1490	32	without	without	ADP
ftr-319	1490	33	artificially	artificially	ADV
ftr-319	1490	34	limiting	limit	VERB
ftr-319	1490	35	its	its	PRON
ftr-319	1490	36	scope	scope	NOUN
ftr-319	1490	37	and	and	CCONJ
ftr-319	1490	38	would	would	AUX
ftr-319	1490	39	provide	provide	VERB
ftr-319	1490	40	a	a	DET
ftr-319	1490	41	clear	clear	ADJ
ftr-319	1490	42	,	,	PUNCT
ftr-319	1490	43	uniform	uniform	ADJ
ftr-319	1490	44	rule	rule	NOUN
ftr-319	1490	45	with	with	ADP
ftr-319	1490	46	built	build	VERB
ftr-319	1490	47	in	in	ADP
ftr-319	1490	48	de	de	X
ftr-319	1490	49	minimis	minimis	NOUN
ftr-319	1490	50	protection.273	protection.273	ADJ
ftr-319	1490	51	without	without	ADP
ftr-319	1490	52	more	more	ADV
ftr-319	1490	53	then	then	ADV
ftr-319	1490	54	,	,	PUNCT
ftr-319	1490	55	this	this	DET
ftr-319	1490	56	article	article	NOUN
ftr-319	1490	57	could	could	AUX
ftr-319	1490	58	conclude	conclude	VERB
ftr-319	1490	59	.	.	PUNCT
ftr-319	1491	1	272	272	NUM
ftr-319	1491	2	.	.	PUNCT
ftr-319	1492	1	once	once	ADV
ftr-319	1492	2	the	the	DET
ftr-319	1492	3	idea	idea	NOUN
ftr-319	1492	4	of	of	ADP
ftr-319	1492	5	a	a	DET
ftr-319	1492	6	federal	federal	ADJ
ftr-319	1492	7	factor	factor	NOUN
ftr-319	1492	8	nexus	nexus	NOUN
ftr-319	1492	9	standard	standard	NOUN
ftr-319	1492	10	is	be	AUX
ftr-319	1492	11	accepted	accept	VERB
ftr-319	1492	12	as	as	ADP
ftr-319	1492	13	worthy	worthy	ADJ
ftr-319	1492	14	,	,	PUNCT
ftr-319	1492	15	a	a	DET
ftr-319	1492	16	number	number	NOUN
ftr-319	1492	17	of	of	ADP
ftr-319	1492	18	secondary	secondary	ADJ
ftr-319	1492	19	issues	issue	NOUN
ftr-319	1492	20	would	would	AUX
ftr-319	1492	21	need	need	VERB
ftr-319	1492	22	to	to	PART
ftr-319	1492	23	be	be	AUX
ftr-319	1492	24	considered	consider	VERB
ftr-319	1492	25	.	.	PUNCT
ftr-319	1493	1	do	do	AUX
ftr-319	1493	2	the	the	DET
ftr-319	1493	3	property	property	NOUN
ftr-319	1493	4	and	and	CCONJ
ftr-319	1493	5	payroll	payroll	NOUN
ftr-319	1493	6	factors	factor	NOUN
ftr-319	1493	7	maintain	maintain	VERB
ftr-319	1493	8	relevance	relevance	NOUN
ftr-319	1493	9	?	?	PUNCT
ftr-319	1494	1	should	should	AUX
ftr-319	1494	2	certain	certain	ADJ
ftr-319	1494	3	industries	industry	NOUN
ftr-319	1494	4	have	have	VERB
ftr-319	1494	5	different	different	ADJ
ftr-319	1494	6	formulations	formulation	NOUN
ftr-319	1494	7	?	?	PUNCT
ftr-319	1495	1	these	these	DET
ftr-319	1495	2	issues	issue	NOUN
ftr-319	1495	3	are	be	AUX
ftr-319	1495	4	beyond	beyond	ADP
ftr-319	1495	5	the	the	DET
ftr-319	1495	6	scope	scope	NOUN
ftr-319	1495	7	of	of	ADP
ftr-319	1495	8	this	this	DET
ftr-319	1495	9	article	article	NOUN
ftr-319	1495	10	,	,	PUNCT
ftr-319	1495	11	but	but	CCONJ
ftr-319	1495	12	they	they	PRON
ftr-319	1495	13	deserve	deserve	VERB
ftr-319	1495	14	to	to	PART
ftr-319	1495	15	be	be	AUX
ftr-319	1495	16	explored	explore	VERB
ftr-319	1495	17	in	in	ADP
ftr-319	1495	18	further	further	ADJ
ftr-319	1495	19	scholarship	scholarship	NOUN
ftr-319	1495	20	.	.	PUNCT
ftr-319	1496	1	273	273	NUM
ftr-319	1496	2	.	.	PUNCT
ftr-319	1497	1	as	as	SCONJ
ftr-319	1497	2	noted	note	VERB
ftr-319	1497	3	at	at	ADP
ftr-319	1497	4	the	the	DET
ftr-319	1497	5	outset	outset	NOUN
ftr-319	1497	6	,	,	PUNCT
ftr-319	1497	7	this	this	DET
ftr-319	1497	8	proposal	proposal	NOUN
ftr-319	1497	9	would	would	AUX
ftr-319	1497	10	also	also	ADV
ftr-319	1497	11	be	be	AUX
ftr-319	1497	12	consistent	consistent	ADJ
ftr-319	1497	13	(	(	PUNCT
ftr-319	1497	14	in	in	ADP
ftr-319	1497	15	large	large	ADJ
ftr-319	1497	16	part	part	NOUN
ftr-319	1497	17	)	)	PUNCT
ftr-319	1497	18	with	with	ADP
ftr-319	1497	19	the	the	DET
ftr-319	1497	20	recommendations	recommendation	NOUN
ftr-319	1497	21	of	of	ADP
ftr-319	1497	22	other	other	ADJ
ftr-319	1497	23	prominent	prominent	ADJ
ftr-319	1497	24	state	state	NOUN
ftr-319	1497	25	tax	tax	NOUN
ftr-319	1497	26	scholars	scholar	NOUN
ftr-319	1497	27	.	.	PUNCT
ftr-319	1498	1	see	see	VERB
ftr-319	1498	2	,	,	PUNCT
ftr-319	1498	3	e.g.	e.g.	ADV
ftr-319	1498	4	,	,	PUNCT
ftr-319	1498	5	mclure	mclure	NOUN
ftr-319	1498	6	,	,	PUNCT
ftr-319	1498	7	implementing	implement	VERB
ftr-319	1498	8	,	,	PUNCT
ftr-319	1498	9	supra	supra	PROPN
ftr-319	1498	10	note	note	NOUN
ftr-319	1498	11	10	10	NUM
ftr-319	1498	12	,	,	PUNCT
ftr-319	1498	13	at	at	ADP
ftr-319	1498	14	1295–97	1295–97	NUM
ftr-319	1498	15	;	;	PUNCT
ftr-319	1498	16	swain	swain	PROPN
ftr-319	1498	17	,	,	PUNCT
ftr-319	1498	18	a	a	DET
ftr-319	1498	19	jurisprudential	jurisprudential	ADJ
ftr-319	1498	20	and	and	CCONJ
ftr-319	1498	21	policy	policy	NOUN
ftr-319	1498	22	perspective	perspective	NOUN
ftr-319	1498	23	,	,	PUNCT
ftr-319	1498	24	supra	supra	PROPN
ftr-319	1498	25	note	note	NOUN
ftr-319	1498	26	7	7	NUM
ftr-319	1498	27	,	,	PUNCT
ftr-319	1498	28	at	at	ADP
ftr-319	1498	29	390–93	390–93	NUM
ftr-319	1498	30	;	;	PUNCT
ftr-319	1498	31	swain	swain	PROPN
ftr-319	1498	32	,	,	PUNCT
ftr-319	1498	33	causes	cause	NOUN
ftr-319	1498	34	&	&	CCONJ
ftr-319	1498	35	strategies	strategy	NOUN
ftr-319	1498	36	,	,	PUNCT
ftr-319	1498	37	supra	supra	PROPN
ftr-319	1498	38	note	note	NOUN
ftr-319	1498	39	270	270	NUM
ftr-319	1498	40	,	,	PUNCT
ftr-319	1498	41	at	at	ADP
ftr-319	1498	42	941	941	NUM
ftr-319	1498	43	.	.	PUNCT
ftr-319	1499	1	see	see	VERB
ftr-319	1499	2	also	also	ADV
ftr-319	1499	3	tax	tax	NOUN
ftr-319	1499	4	section	section	NOUN
ftr-319	1499	5	,	,	PUNCT
ftr-319	1499	6	n.y	n.y	PROPN
ftr-319	1499	7	.	.	PROPN
ftr-319	1499	8	state	state	PROPN
ftr-319	1499	9	bar	bar	PROPN
ftr-319	1499	10	ass’n	ass’n	NOUN
ftr-319	1499	11	,	,	PUNCT
ftr-319	1499	12	nexus	nexus	NOUN
ftr-319	1499	13	requirements	requirement	NOUN
ftr-319	1499	14	for	for	ADP
ftr-319	1499	15	imposition	imposition	NOUN
ftr-319	1499	16	of	of	ADP
ftr-319	1499	17	business	business	NOUN
ftr-319	1499	18	activity	activity	NOUN
ftr-319	1499	19	taxes	taxis	NOUN
ftr-319	1499	20	(	(	PUNCT
ftr-319	1499	21	jan	jan	PROPN
ftr-319	1499	22	.	.	PROPN
ftr-319	1499	23	25	25	NUM
ftr-319	1499	24	,	,	PUNCT
ftr-319	1499	25	2008	2008	NUM
ftr-319	1499	26	)	)	PUNCT
ftr-319	1499	27	,	,	PUNCT
ftr-319	1499	28	http://www.nysba.org/	http://www.nysba.org/	NOUN
ftr-319	1499	29	am	am	PROPN
ftr-319	1499	30	/	/	SYM
ftr-319	1499	31	template.cfm?section	template.cfm?section	PROPN
ftr-319	1499	32	=	=	NOUN
ftr-319	1499	33	tax_section_reports_2008&template=/cm	tax_section_reports_2008&template=/cm	NOUN
ftr-319	1499	34	/	/	SYM
ftr-319	1499	35	cont	cont	NOUN
ftr-319	1499	36	entdisplay.cfm&contentid=13360	entdisplay.cfm&contentid=13360	NOUN
ftr-319	1499	37	(	(	PUNCT
ftr-319	1499	38	proposing	propose	VERB
ftr-319	1499	39	a	a	DET
ftr-319	1499	40	federal	federal	ADJ
ftr-319	1499	41	economic	economic	ADJ
ftr-319	1499	42	nexus	nexus	NOUN
ftr-319	1499	43	standard	standard	NOUN
ftr-319	1499	44	that	that	PRON
ftr-319	1499	45	contains	contain	VERB
ftr-319	1499	46	de	de	X
ftr-319	1499	47	minis	minis	X
ftr-319	1499	48	thresholds	threshold	NOUN
ftr-319	1499	49	)	)	PUNCT
ftr-319	1499	50	.	.	PUNCT
ftr-319	1500	1	of	of	ADP
ftr-319	1500	2	course	course	NOUN
ftr-319	1500	3	,	,	PUNCT
ftr-319	1500	4	the	the	DET
ftr-319	1500	5	proposal	proposal	NOUN
ftr-319	1500	6	offered	offer	VERB
ftr-319	1500	7	herein	herein	NOUN
ftr-319	1500	8	is	be	AUX
ftr-319	1500	9	different	different	ADJ
ftr-319	1500	10	than	than	ADP
ftr-319	1500	11	prior	prior	ADJ
ftr-319	1500	12	proposals	proposal	NOUN
ftr-319	1500	13	for	for	ADP
ftr-319	1500	14	two	two	NUM
ftr-319	1500	15	reasons	reason	NOUN
ftr-319	1500	16	.	.	PUNCT
ftr-319	1501	1	first	first	ADV
ftr-319	1501	2	,	,	PUNCT
ftr-319	1501	3	as	as	SCONJ
ftr-319	1501	4	previously	previously	ADV
ftr-319	1501	5	noted	note	VERB
ftr-319	1501	6	,	,	PUNCT
ftr-319	1501	7	john	john	PROPN
ftr-319	1501	8	swain	swain	PROPN
ftr-319	1501	9	has	have	AUX
ftr-319	1501	10	advocated	advocate	VERB
ftr-319	1501	11	for	for	ADP
ftr-319	1501	12	factor	factor	NOUN
ftr-319	1501	13	nexus	nexus	NOUN
ftr-319	1501	14	at	at	ADP
ftr-319	1501	15	the	the	DET
ftr-319	1501	16	state	state	NOUN
ftr-319	1501	17	level	level	NOUN
ftr-319	1501	18	rather	rather	ADV
ftr-319	1501	19	than	than	ADP
ftr-319	1501	20	at	at	ADP
ftr-319	1501	21	a	a	DET
ftr-319	1501	22	federal	federal	ADJ
ftr-319	1501	23	level	level	NOUN
ftr-319	1501	24	.	.	PUNCT
ftr-319	1502	1	second	second	ADJ
ftr-319	1502	2	,	,	PUNCT
ftr-319	1502	3	charles	charle	NOUN
ftr-319	1502	4	mclure	mclure	NOUN
ftr-319	1502	5	and	and	CCONJ
ftr-319	1502	6	others	other	NOUN
ftr-319	1502	7	have	have	AUX
ftr-319	1502	8	proposed	propose	VERB
ftr-319	1502	9	wider	wider	ADV
ftr-319	1502	10	-	-	PUNCT
ftr-319	1502	11	reaching	reach	VERB
ftr-319	1502	12	federal	federal	ADJ
ftr-319	1502	13	intervention	intervention	NOUN
ftr-319	1502	14	that	that	PRON
ftr-319	1502	15	would	would	AUX
ftr-319	1502	16	include	include	VERB
ftr-319	1502	17	federal	federal	ADJ
ftr-319	1502	18	apportionment	apportionment	ADJ
ftr-319	1502	19	rules	rule	NOUN
ftr-319	1502	20	,	,	PUNCT
ftr-319	1502	21	for	for	ADP
ftr-319	1502	22	example	example	NOUN
ftr-319	1502	23	.	.	PUNCT
ftr-319	1503	1	the	the	DET
ftr-319	1503	2	proposal	proposal	NOUN
ftr-319	1503	3	herein	herein	NOUN
ftr-319	1503	4	is	be	AUX
ftr-319	1503	5	thus	thus	ADV
ftr-319	1503	6	more	more	ADV
ftr-319	1503	7	and	and	CCONJ
ftr-319	1503	8	less	less	ADV
ftr-319	1503	9	restrictive	restrictive	ADJ
ftr-319	1503	10	than	than	ADP
ftr-319	1503	11	prior	prior	ADJ
ftr-319	1503	12	proposals	proposal	NOUN
ftr-319	1503	13	.	.	PUNCT
ftr-319	1504	1	214	214	NUM
ftr-319	1504	2	florida	florida	PROPN
ftr-319	1504	3	tax	tax	NOUN
ftr-319	1504	4	review	review	NOUN
ftr-319	1505	1	[	[	X
ftr-319	1505	2	vol	vol	NOUN
ftr-319	1505	3	.	.	PUNCT
ftr-319	1506	1	13:4	13:4	NUM
ftr-319	1506	2	congress	congress	PROPN
ftr-319	1506	3	could	could	AUX
ftr-319	1506	4	implement	implement	VERB
ftr-319	1506	5	this	this	DET
ftr-319	1506	6	proposal	proposal	NOUN
ftr-319	1506	7	and	and	CCONJ
ftr-319	1506	8	clear	clear	ADJ
ftr-319	1506	9	the	the	DET
ftr-319	1506	10	muddy	muddy	ADJ
ftr-319	1506	11	waters	water	NOUN
ftr-319	1506	12	.	.	PUNCT
ftr-319	1507	1	of	of	ADP
ftr-319	1507	2	course	course	NOUN
ftr-319	1507	3	,	,	PUNCT
ftr-319	1507	4	the	the	DET
ftr-319	1507	5	world	world	NOUN
ftr-319	1507	6	is	be	AUX
ftr-319	1507	7	not	not	PART
ftr-319	1507	8	that	that	ADV
ftr-319	1507	9	simple	simple	ADJ
ftr-319	1507	10	,	,	PUNCT
ftr-319	1507	11	and	and	CCONJ
ftr-319	1507	12	several	several	ADJ
ftr-319	1507	13	obstacles	obstacle	NOUN
ftr-319	1507	14	stand	stand	VERB
ftr-319	1507	15	in	in	ADP
ftr-319	1507	16	the	the	DET
ftr-319	1507	17	way	way	NOUN
ftr-319	1507	18	of	of	ADP
ftr-319	1507	19	a	a	DET
ftr-319	1507	20	federal	federal	ADJ
ftr-319	1507	21	factor	factor	NOUN
ftr-319	1507	22	nexus	nexus	NOUN
ftr-319	1507	23	standard.274	standard.274	VERB
ftr-319	1507	24	the	the	DET
ftr-319	1507	25	principal	principal	ADJ
ftr-319	1507	26	obstacle	obstacle	NOUN
ftr-319	1507	27	to	to	ADP
ftr-319	1507	28	the	the	DET
ftr-319	1507	29	adoption	adoption	NOUN
ftr-319	1507	30	of	of	ADP
ftr-319	1507	31	a	a	DET
ftr-319	1507	32	federal	federal	ADJ
ftr-319	1507	33	factor	factor	NOUN
ftr-319	1507	34	nexus	nexus	NOUN
ftr-319	1507	35	standard	standard	NOUN
ftr-319	1507	36	is	be	AUX
ftr-319	1507	37	that	that	SCONJ
ftr-319	1507	38	such	such	DET
ftr-319	1507	39	a	a	DET
ftr-319	1507	40	standard	standard	NOUN
ftr-319	1507	41	would	would	AUX
ftr-319	1507	42	not	not	PART
ftr-319	1507	43	be	be	AUX
ftr-319	1507	44	ideal	ideal	ADJ
ftr-319	1507	45	for	for	ADP
ftr-319	1507	46	either	either	PRON
ftr-319	1507	47	of	of	ADP
ftr-319	1507	48	the	the	DET
ftr-319	1507	49	two	two	NUM
ftr-319	1507	50	constituencies	constituency	NOUN
ftr-319	1507	51	that	that	SCONJ
ftr-319	1507	52	it	it	PRON
ftr-319	1507	53	would	would	AUX
ftr-319	1507	54	most	most	ADV
ftr-319	1507	55	directly	directly	ADV
ftr-319	1507	56	impact	impact	VERB
ftr-319	1507	57	—	—	PUNCT
ftr-319	1507	58	states	state	NOUN
ftr-319	1507	59	and	and	CCONJ
ftr-319	1507	60	the	the	DET
ftr-319	1507	61	business	business	NOUN
ftr-319	1507	62	community	community	NOUN
ftr-319	1507	63	.	.	PUNCT
ftr-319	1508	1	states	state	NOUN
ftr-319	1508	2	would	would	AUX
ftr-319	1508	3	naturally	naturally	ADV
ftr-319	1508	4	prefer	prefer	VERB
ftr-319	1508	5	to	to	PART
ftr-319	1508	6	retain	retain	VERB
ftr-319	1508	7	their	their	PRON
ftr-319	1508	8	current	current	ADJ
ftr-319	1508	9	(	(	PUNCT
ftr-319	1508	10	essentially	essentially	ADV
ftr-319	1508	11	unfettered	unfettered	ADJ
ftr-319	1508	12	)	)	PUNCT
ftr-319	1508	13	power	power	NOUN
ftr-319	1508	14	,	,	PUNCT
ftr-319	1508	15	and	and	CCONJ
ftr-319	1508	16	business	business	NOUN
ftr-319	1508	17	would	would	AUX
ftr-319	1508	18	prefer	prefer	VERB
ftr-319	1508	19	a	a	DET
ftr-319	1508	20	physical	physical	ADJ
ftr-319	1508	21	presence	presence	NOUN
ftr-319	1508	22	rule.275	rule.275	NOUN
ftr-319	1508	23	outside	outside	ADP
ftr-319	1508	24	of	of	ADP
ftr-319	1508	25	a	a	DET
ftr-319	1508	26	few	few	ADJ
ftr-319	1508	27	interested	interested	ADJ
ftr-319	1508	28	academics	academic	NOUN
ftr-319	1508	29	,	,	PUNCT
ftr-319	1508	30	then	then	ADV
ftr-319	1508	31	,	,	PUNCT
ftr-319	1508	32	congress	congress	PROPN
ftr-319	1508	33	is	be	AUX
ftr-319	1508	34	unlikely	unlikely	ADJ
ftr-319	1508	35	to	to	PART
ftr-319	1508	36	find	find	VERB
ftr-319	1508	37	much	much	ADJ
ftr-319	1508	38	support	support	NOUN
ftr-319	1508	39	for	for	ADP
ftr-319	1508	40	extending	extend	VERB
ftr-319	1508	41	its	its	PRON
ftr-319	1508	42	hand	hand	NOUN
ftr-319	1508	43	in	in	ADP
ftr-319	1508	44	this	this	DET
ftr-319	1508	45	way	way	NOUN
ftr-319	1508	46	.	.	PUNCT
ftr-319	1509	1	not	not	PART
ftr-319	1509	2	since	since	SCONJ
ftr-319	1509	3	the	the	DET
ftr-319	1509	4	adoption	adoption	NOUN
ftr-319	1509	5	of	of	ADP
ftr-319	1509	6	p.l	p.l	PROPN
ftr-319	1509	7	.	.	PROPN
ftr-319	1509	8	86	86	NUM
ftr-319	1509	9	-	-	SYM
ftr-319	1509	10	272	272	NUM
ftr-319	1509	11	in	in	ADP
ftr-319	1509	12	1959	1959	NUM
ftr-319	1509	13	has	have	AUX
ftr-319	1509	14	congress	congress	PROPN
ftr-319	1509	15	passed	pass	VERB
ftr-319	1509	16	such	such	ADJ
ftr-319	1509	17	expansive	expansive	ADJ
ftr-319	1509	18	state	state	NOUN
ftr-319	1509	19	tax	tax	NOUN
ftr-319	1509	20	legislation	legislation	NOUN
ftr-319	1509	21	,	,	PUNCT
ftr-319	1509	22	and	and	CCONJ
ftr-319	1509	23	it	it	PRON
ftr-319	1509	24	is	be	AUX
ftr-319	1509	25	unlikely	unlikely	ADJ
ftr-319	1509	26	to	to	PART
ftr-319	1509	27	do	do	VERB
ftr-319	1509	28	so	so	ADV
ftr-319	1509	29	without	without	ADP
ftr-319	1509	30	a	a	DET
ftr-319	1509	31	request	request	NOUN
ftr-319	1509	32	from	from	ADP
ftr-319	1509	33	at	at	ADV
ftr-319	1509	34	least	least	ADJ
ftr-319	1509	35	one	one	NUM
ftr-319	1509	36	of	of	ADP
ftr-319	1509	37	the	the	DET
ftr-319	1509	38	major	major	ADJ
ftr-319	1509	39	interested	interested	ADJ
ftr-319	1509	40	parties	party	NOUN
ftr-319	1509	41	.	.	PUNCT
ftr-319	1510	1	as	as	ADP
ftr-319	1510	2	an	an	DET
ftr-319	1510	3	additional	additional	ADJ
ftr-319	1510	4	complication	complication	NOUN
ftr-319	1510	5	,	,	PUNCT
ftr-319	1510	6	state	state	NOUN
ftr-319	1510	7	tax	tax	NOUN
ftr-319	1510	8	nexus	nexus	NOUN
ftr-319	1510	9	is	be	AUX
ftr-319	1510	10	as	as	ADV
ftr-319	1510	11	much	much	ADJ
ftr-319	1510	12	of	of	ADP
ftr-319	1510	13	a	a	DET
ftr-319	1510	14	political	political	ADJ
ftr-319	1510	15	issue	issue	NOUN
ftr-319	1510	16	as	as	SCONJ
ftr-319	1510	17	it	it	PRON
ftr-319	1510	18	is	be	AUX
ftr-319	1510	19	a	a	DET
ftr-319	1510	20	tax	tax	NOUN
ftr-319	1510	21	-	-	PUNCT
ftr-319	1510	22	policy	policy	NOUN
ftr-319	1510	23	issue	issue	NOUN
ftr-319	1510	24	.	.	PUNCT
ftr-319	1511	1	for	for	ADP
ftr-319	1511	2	those	those	PRON
ftr-319	1511	3	who	who	PRON
ftr-319	1511	4	believe	believe	VERB
ftr-319	1511	5	that	that	SCONJ
ftr-319	1511	6	a	a	DET
ftr-319	1511	7	physical	physical	ADJ
ftr-319	1511	8	presence	presence	NOUN
ftr-319	1511	9	rule	rule	NOUN
ftr-319	1511	10	currently	currently	ADV
ftr-319	1511	11	governs	govern	VERB
ftr-319	1511	12	,	,	PUNCT
ftr-319	1511	13	a	a	DET
ftr-319	1511	14	federal	federal	ADJ
ftr-319	1511	15	factor	factor	NOUN
ftr-319	1511	16	nexus	nexus	NOUN
ftr-319	1511	17	rule	rule	NOUN
ftr-319	1511	18	would	would	AUX
ftr-319	1511	19	be	be	AUX
ftr-319	1511	20	branded	brand	VERB
ftr-319	1511	21	a	a	DET
ftr-319	1511	22	tax	tax	NOUN
ftr-319	1511	23	increase	increase	NOUN
ftr-319	1511	24	(	(	PUNCT
ftr-319	1511	25	and	and	CCONJ
ftr-319	1511	26	a	a	DET
ftr-319	1511	27	tax	tax	NOUN
ftr-319	1511	28	increase	increase	NOUN
ftr-319	1511	29	that	that	PRON
ftr-319	1511	30	did	do	AUX
ftr-319	1511	31	not	not	PART
ftr-319	1511	32	inure	inure	VERB
ftr-319	1511	33	to	to	ADP
ftr-319	1511	34	the	the	DET
ftr-319	1511	35	benefit	benefit	NOUN
ftr-319	1511	36	of	of	ADP
ftr-319	1511	37	congress).276	congress).276	NOUN
ftr-319	1511	38	on	on	ADP
ftr-319	1511	39	the	the	DET
ftr-319	1511	40	other	other	ADJ
ftr-319	1511	41	hand	hand	NOUN
ftr-319	1511	42	,	,	PUNCT
ftr-319	1511	43	to	to	ADP
ftr-319	1511	44	states	state	NOUN
ftr-319	1511	45	that	that	PRON
ftr-319	1511	46	believe	believe	VERB
ftr-319	1511	47	that	that	SCONJ
ftr-319	1511	48	a	a	DET
ftr-319	1511	49	federal	federal	ADJ
ftr-319	1511	50	factor	factor	NOUN
ftr-319	1511	51	nexus	nexus	NOUN
ftr-319	1511	52	standard	standard	NOUN
ftr-319	1511	53	would	would	AUX
ftr-319	1511	54	limit	limit	VERB
ftr-319	1511	55	their	their	PRON
ftr-319	1511	56	power	power	NOUN
ftr-319	1511	57	,	,	PUNCT
ftr-319	1511	58	such	such	DET
ftr-319	1511	59	a	a	DET
ftr-319	1511	60	bill	bill	NOUN
ftr-319	1511	61	could	could	AUX
ftr-319	1511	62	be	be	AUX
ftr-319	1511	63	construed	construe	VERB
ftr-319	1511	64	as	as	ADP
ftr-319	1511	65	another	another	DET
ftr-319	1511	66	unfunded	unfunded	ADJ
ftr-319	1511	67	mandate	mandate	NOUN
ftr-319	1511	68	stretching	stretch	VERB
ftr-319	1511	69	state	state	NOUN
ftr-319	1511	70	resources	resource	NOUN
ftr-319	1511	71	.	.	PUNCT
ftr-319	1512	1	each	each	PRON
ftr-319	1512	2	of	of	ADP
ftr-319	1512	3	these	these	DET
ftr-319	1512	4	constructs	construct	NOUN
ftr-319	1512	5	is	be	AUX
ftr-319	1512	6	less	less	ADJ
ftr-319	1512	7	than	than	ADP
ftr-319	1512	8	palatable	palatable	ADJ
ftr-319	1512	9	for	for	ADP
ftr-319	1512	10	congress	congress	PROPN
ftr-319	1512	11	.	.	PUNCT
ftr-319	1513	1	the	the	DET
ftr-319	1513	2	only	only	ADJ
ftr-319	1513	3	realistic	realistic	ADJ
ftr-319	1513	4	possibility	possibility	NOUN
ftr-319	1513	5	that	that	SCONJ
ftr-319	1513	6	federal	federal	ADJ
ftr-319	1513	7	factor	factor	NOUN
ftr-319	1513	8	nexus	nexus	NOUN
ftr-319	1513	9	has	have	AUX
ftr-319	1513	10	for	for	ADP
ftr-319	1513	11	enactment	enactment	NOUN
ftr-319	1513	12	appears	appear	VERB
ftr-319	1513	13	to	to	PART
ftr-319	1513	14	be	be	AUX
ftr-319	1513	15	for	for	ADP
ftr-319	1513	16	the	the	DET
ftr-319	1513	17	business	business	NOUN
ftr-319	1513	18	community	community	NOUN
ftr-319	1513	19	and	and	CCONJ
ftr-319	1513	20	states	state	NOUN
ftr-319	1513	21	to	to	PART
ftr-319	1513	22	adopt	adopt	VERB
ftr-319	1513	23	a	a	DET
ftr-319	1513	24	unified	unified	ADJ
ftr-319	1513	25	front	front	NOUN
ftr-319	1513	26	and	and	CCONJ
ftr-319	1513	27	to	to	PART
ftr-319	1513	28	approach	approach	VERB
ftr-319	1513	29	congress	congress	PROPN
ftr-319	1513	30	to	to	PART
ftr-319	1513	31	intervene	intervene	VERB
ftr-319	1513	32	.	.	PUNCT
ftr-319	1514	1	that	that	DET
ftr-319	1514	2	unity	unity	NOUN
ftr-319	1514	3	would	would	AUX
ftr-319	1514	4	have	have	VERB
ftr-319	1514	5	to	to	PART
ftr-319	1514	6	be	be	AUX
ftr-319	1514	7	fostered	foster	VERB
ftr-319	1514	8	through	through	ADP
ftr-319	1514	9	serious	serious	ADJ
ftr-319	1514	10	discussion	discussion	NOUN
ftr-319	1514	11	regarding	regard	VERB
ftr-319	1514	12	the	the	DET
ftr-319	1514	13	current	current	ADJ
ftr-319	1514	14	state	state	NOUN
ftr-319	1514	15	of	of	ADP
ftr-319	1514	16	the	the	DET
ftr-319	1514	17	law	law	NOUN
ftr-319	1514	18	and	and	CCONJ
ftr-319	1514	19	the	the	DET
ftr-319	1514	20	potential	potential	ADJ
ftr-319	1514	21	benefits	benefit	NOUN
ftr-319	1514	22	that	that	PRON
ftr-319	1514	23	a	a	DET
ftr-319	1514	24	federal	federal	ADJ
ftr-319	1514	25	standard	standard	NOUN
ftr-319	1514	26	would	would	AUX
ftr-319	1514	27	provide	provide	VERB
ftr-319	1514	28	.	.	PUNCT
ftr-319	1515	1	states	state	NOUN
ftr-319	1515	2	would	would	AUX
ftr-319	1515	3	have	have	VERB
ftr-319	1515	4	to	to	PART
ftr-319	1515	5	give	give	VERB
ftr-319	1515	6	up	up	ADP
ftr-319	1515	7	sovereign	sovereign	ADJ
ftr-319	1515	8	control	control	NOUN
ftr-319	1515	9	of	of	ADP
ftr-319	1515	10	their	their	PRON
ftr-319	1515	11	standards	standard	NOUN
ftr-319	1515	12	in	in	ADP
ftr-319	1515	13	favor	favor	NOUN
ftr-319	1515	14	of	of	ADP
ftr-319	1515	15	a	a	DET
ftr-319	1515	16	clear	clear	ADJ
ftr-319	1515	17	directive	directive	NOUN
ftr-319	1515	18	from	from	ADP
ftr-319	1515	19	congress	congress	PROPN
ftr-319	1515	20	to	to	ADP
ftr-319	1515	21	taxpayers	taxpayer	NOUN
ftr-319	1515	22	.	.	PUNCT
ftr-319	1516	1	that	that	DET
ftr-319	1516	2	directive	directive	NOUN
ftr-319	1516	3	(	(	PUNCT
ftr-319	1516	4	in	in	ADP
ftr-319	1516	5	the	the	DET
ftr-319	1516	6	form	form	NOUN
ftr-319	1516	7	of	of	ADP
ftr-319	1516	8	factor	factor	NOUN
ftr-319	1516	9	nexus	nexus	NOUN
ftr-319	1516	10	)	)	PUNCT
ftr-319	1516	11	would	would	AUX
ftr-319	1516	12	allow	allow	VERB
ftr-319	1516	13	states	state	NOUN
ftr-319	1516	14	to	to	PART
ftr-319	1516	15	retain	retain	VERB
ftr-319	1516	16	a	a	DET
ftr-319	1516	17	significant	significant	ADJ
ftr-319	1516	18	level	level	NOUN
ftr-319	1516	19	of	of	ADP
ftr-319	1516	20	power	power	NOUN
ftr-319	1516	21	and	and	CCONJ
ftr-319	1516	22	would	would	AUX
ftr-319	1516	23	prevent	prevent	VERB
ftr-319	1516	24	states	state	NOUN
ftr-319	1516	25	from	from	ADP
ftr-319	1516	26	having	have	VERB
ftr-319	1516	27	to	to	PART
ftr-319	1516	28	litigate	litigate	VERB
ftr-319	1516	29	threshold	threshold	NOUN
ftr-319	1516	30	economic	economic	ADJ
ftr-319	1516	31	nexus	nexus	NOUN
ftr-319	1516	32	disputes	dispute	NOUN
ftr-319	1516	33	in	in	ADP
ftr-319	1516	34	perpetuity	perpetuity	NOUN
ftr-319	1516	35	.	.	PUNCT
ftr-319	1517	1	on	on	ADP
ftr-319	1517	2	the	the	DET
ftr-319	1517	3	other	other	ADJ
ftr-319	1517	4	side	side	NOUN
ftr-319	1517	5	of	of	ADP
ftr-319	1517	6	the	the	DET
ftr-319	1517	7	debate	debate	NOUN
ftr-319	1517	8	,	,	PUNCT
ftr-319	1517	9	taxpayers	taxpayer	NOUN
ftr-319	1517	10	would	would	AUX
ftr-319	1517	11	have	have	VERB
ftr-319	1517	12	to	to	PART
ftr-319	1517	13	abandon	abandon	VERB
ftr-319	1517	14	hope	hope	NOUN
ftr-319	1517	15	of	of	ADP
ftr-319	1517	16	a	a	DET
ftr-319	1517	17	physical	physical	ADJ
ftr-319	1517	18	presence	presence	NOUN
ftr-319	1517	19	rule	rule	NOUN
ftr-319	1517	20	in	in	ADP
ftr-319	1517	21	favor	favor	NOUN
ftr-319	1517	22	of	of	ADP
ftr-319	1517	23	uniformity	uniformity	NOUN
ftr-319	1517	24	and	and	CCONJ
ftr-319	1517	25	a	a	DET
ftr-319	1517	26	satisfactory	satisfactory	ADJ
ftr-319	1517	27	de	de	X
ftr-319	1517	28	minimis	minimis	NOUN
ftr-319	1517	29	rule	rule	NOUN
ftr-319	1517	30	.	.	PUNCT
ftr-319	1518	1	this	this	PRON
ftr-319	1518	2	will	will	AUX
ftr-319	1518	3	perhaps	perhaps	ADV
ftr-319	1518	4	become	become	VERB
ftr-319	1518	5	more	more	ADV
ftr-319	1518	6	palatable	palatable	ADJ
ftr-319	1518	7	as	as	SCONJ
ftr-319	1518	8	more	more	ADJ
ftr-319	1518	9	states	state	NOUN
ftr-319	1518	10	adopt	adopt	VERB
ftr-319	1518	11	broad	broad	ADJ
ftr-319	1518	12	economic	economic	ADJ
ftr-319	1518	13	nexus	nexus	NOUN
ftr-319	1518	14	standards	standard	NOUN
ftr-319	1518	15	.	.	PUNCT
ftr-319	1519	1	274	274	NUM
ftr-319	1519	2	.	.	PUNCT
ftr-319	1519	3	see	see	VERB
ftr-319	1519	4	mclure	mclure	NOUN
ftr-319	1519	5	,	,	PUNCT
ftr-319	1519	6	the	the	DET
ftr-319	1519	7	difficulty	difficulty	NOUN
ftr-319	1519	8	,	,	PUNCT
ftr-319	1519	9	supra	supra	PROPN
ftr-319	1519	10	note	note	NOUN
ftr-319	1519	11	245	245	NUM
ftr-319	1519	12	,	,	PUNCT
ftr-319	1519	13	at	at	ADP
ftr-319	1519	14	338	338	NUM
ftr-319	1519	15	(	(	PUNCT
ftr-319	1519	16	explaining	explain	VERB
ftr-319	1519	17	why	why	SCONJ
ftr-319	1519	18	federal	federal	ADJ
ftr-319	1519	19	action	action	NOUN
ftr-319	1519	20	on	on	ADP
ftr-319	1519	21	apportionment	apportionment	NOUN
ftr-319	1519	22	and	and	CCONJ
ftr-319	1519	23	nexus	nexus	NOUN
ftr-319	1519	24	issues	issue	NOUN
ftr-319	1519	25	is	be	AUX
ftr-319	1519	26	unlikely	unlikely	ADJ
ftr-319	1519	27	)	)	PUNCT
ftr-319	1519	28	.	.	PUNCT
ftr-319	1520	1	275	275	NUM
ftr-319	1520	2	.	.	PUNCT
ftr-319	1521	1	currently	currently	ADV
ftr-319	1521	2	,	,	PUNCT
ftr-319	1521	3	congress	congress	PROPN
ftr-319	1521	4	has	have	VERB
ftr-319	1521	5	before	before	ADP
ftr-319	1521	6	it	it	PRON
ftr-319	1521	7	a	a	DET
ftr-319	1521	8	bill	bill	NOUN
ftr-319	1521	9	that	that	PRON
ftr-319	1521	10	would	would	AUX
ftr-319	1521	11	extend	extend	VERB
ftr-319	1521	12	the	the	DET
ftr-319	1521	13	protections	protection	NOUN
ftr-319	1521	14	of	of	ADP
ftr-319	1521	15	p.l	p.l	PROPN
ftr-319	1521	16	.	.	PROPN
ftr-319	1521	17	86	86	NUM
ftr-319	1521	18	-	-	SYM
ftr-319	1521	19	272	272	NUM
ftr-319	1521	20	to	to	ADP
ftr-319	1521	21	all	all	DET
ftr-319	1521	22	vendors	vendor	NOUN
ftr-319	1521	23	,	,	PUNCT
ftr-319	1521	24	whether	whether	SCONJ
ftr-319	1521	25	of	of	ADP
ftr-319	1521	26	tangible	tangible	ADJ
ftr-319	1521	27	personal	personal	ADJ
ftr-319	1521	28	property	property	NOUN
ftr-319	1521	29	,	,	PUNCT
ftr-319	1521	30	intangible	intangible	ADJ
ftr-319	1521	31	personal	personal	ADJ
ftr-319	1521	32	property	property	NOUN
ftr-319	1521	33	,	,	PUNCT
ftr-319	1521	34	or	or	CCONJ
ftr-319	1521	35	services	service	NOUN
ftr-319	1521	36	.	.	PUNCT
ftr-319	1522	1	business	business	NOUN
ftr-319	1522	2	activity	activity	NOUN
ftr-319	1522	3	tax	tax	NOUN
ftr-319	1522	4	simplification	simplification	NOUN
ftr-319	1522	5	act	act	NOUN
ftr-319	1522	6	of	of	ADP
ftr-319	1522	7	2011	2011	NUM
ftr-319	1522	8	,	,	PUNCT
ftr-319	1522	9	h.r	h.r	PROPN
ftr-319	1522	10	.	.	PROPN
ftr-319	1522	11	1439	1439	NUM
ftr-319	1522	12	,	,	PUNCT
ftr-319	1522	13	112th	112th	PROPN
ftr-319	1522	14	cong	cong	NOUN
ftr-319	1522	15	.	.	PUNCT
ftr-319	1523	1	(	(	PUNCT
ftr-319	1523	2	2011	2011	NUM
ftr-319	1523	3	)	)	PUNCT
ftr-319	1523	4	.	.	PUNCT
ftr-319	1524	1	that	that	DET
ftr-319	1524	2	bill	bill	NOUN
ftr-319	1524	3	would	would	AUX
ftr-319	1524	4	provide	provide	VERB
ftr-319	1524	5	business	business	NOUN
ftr-319	1524	6	with	with	ADP
ftr-319	1524	7	the	the	DET
ftr-319	1524	8	broad	broad	ADV
ftr-319	1524	9	-	-	PUNCT
ftr-319	1524	10	reaching	reach	VERB
ftr-319	1524	11	physical	physical	ADJ
ftr-319	1524	12	presence	presence	NOUN
ftr-319	1524	13	standard	standard	NOUN
ftr-319	1524	14	that	that	SCONJ
ftr-319	1524	15	it	it	PRON
ftr-319	1524	16	has	have	AUX
ftr-319	1524	17	sought	seek	VERB
ftr-319	1524	18	for	for	ADP
ftr-319	1524	19	years	year	NOUN
ftr-319	1524	20	.	.	PUNCT
ftr-319	1525	1	276	276	NUM
ftr-319	1525	2	.	.	NUM
ftr-319	1525	3	expanded	expand	VERB
ftr-319	1525	4	state	state	NOUN
ftr-319	1525	5	tax	tax	NOUN
ftr-319	1525	6	power	power	NOUN
ftr-319	1525	7	would	would	AUX
ftr-319	1525	8	actually	actually	ADV
ftr-319	1525	9	reduce	reduce	VERB
ftr-319	1525	10	federal	federal	ADJ
ftr-319	1525	11	revenues	revenue	NOUN
ftr-319	1525	12	due	due	ADP
ftr-319	1525	13	to	to	ADP
ftr-319	1525	14	the	the	DET
ftr-319	1525	15	federal	federal	ADJ
ftr-319	1525	16	income	income	NOUN
ftr-319	1525	17	tax	tax	NOUN
ftr-319	1525	18	deduction	deduction	NOUN
ftr-319	1525	19	for	for	ADP
ftr-319	1525	20	state	state	NOUN
ftr-319	1525	21	income	income	NOUN
ftr-319	1525	22	taxes	taxis	NOUN
ftr-319	1525	23	paid	pay	VERB
ftr-319	1525	24	or	or	CCONJ
ftr-319	1525	25	incurred	incur	VERB
ftr-319	1525	26	.	.	PUNCT
ftr-319	1526	1	see	see	VERB
ftr-319	1526	2	i.r.c	i.r.c	NOUN
ftr-319	1526	3	.	.	PUNCT
ftr-319	1527	1	§	§	PROPN
ftr-319	1527	2	164(a)(3	164(a)(3	NUM
ftr-319	1527	3	)	)	PUNCT
ftr-319	1527	4	.	.	PUNCT
ftr-319	1528	1	2012	2012	NUM
ftr-319	1528	2	]	]	X
ftr-319	1528	3	economic	economic	ADJ
ftr-319	1528	4	nexus	nexus	NOUN
ftr-319	1528	5	215	215	NUM
ftr-319	1528	6	the	the	DET
ftr-319	1528	7	other	other	ADJ
ftr-319	1528	8	potential	potential	ADJ
ftr-319	1528	9	room	room	NOUN
ftr-319	1528	10	for	for	ADP
ftr-319	1528	11	agreement	agreement	NOUN
ftr-319	1528	12	between	between	ADP
ftr-319	1528	13	states	state	NOUN
ftr-319	1528	14	and	and	CCONJ
ftr-319	1528	15	the	the	DET
ftr-319	1528	16	business	business	NOUN
ftr-319	1528	17	community	community	NOUN
ftr-319	1528	18	would	would	AUX
ftr-319	1528	19	be	be	AUX
ftr-319	1528	20	as	as	ADP
ftr-319	1528	21	part	part	NOUN
ftr-319	1528	22	of	of	ADP
ftr-319	1528	23	a	a	DET
ftr-319	1528	24	“	"	PUNCT
ftr-319	1528	25	package	package	NOUN
ftr-319	1528	26	deal	deal	NOUN
ftr-319	1528	27	”	"	PUNCT
ftr-319	1528	28	on	on	ADP
ftr-319	1528	29	nexus	nexus	NOUN
ftr-319	1528	30	for	for	ADP
ftr-319	1528	31	purposes	purpose	NOUN
ftr-319	1528	32	of	of	ADP
ftr-319	1528	33	state	state	NOUN
ftr-319	1528	34	sales	sale	NOUN
ftr-319	1528	35	and	and	CCONJ
ftr-319	1528	36	use	use	VERB
ftr-319	1528	37	taxes	taxis	NOUN
ftr-319	1528	38	.	.	PUNCT
ftr-319	1529	1	as	as	SCONJ
ftr-319	1529	2	noted	note	VERB
ftr-319	1529	3	above	above	ADV
ftr-319	1529	4	,	,	PUNCT
ftr-319	1529	5	quill	quill	NOUN
ftr-319	1529	6	currently	currently	ADV
ftr-319	1529	7	imposes	impose	VERB
ftr-319	1529	8	a	a	DET
ftr-319	1529	9	physical	physical	ADJ
ftr-319	1529	10	presence	presence	NOUN
ftr-319	1529	11	rule	rule	NOUN
ftr-319	1529	12	for	for	ADP
ftr-319	1529	13	purposes	purpose	NOUN
ftr-319	1529	14	of	of	ADP
ftr-319	1529	15	sales	sale	NOUN
ftr-319	1529	16	and	and	CCONJ
ftr-319	1529	17	use	use	VERB
ftr-319	1529	18	taxes	taxis	NOUN
ftr-319	1529	19	.	.	PUNCT
ftr-319	1530	1	the	the	DET
ftr-319	1530	2	losses	loss	NOUN
ftr-319	1530	3	to	to	ADP
ftr-319	1530	4	states	state	NOUN
ftr-319	1530	5	from	from	ADP
ftr-319	1530	6	that	that	DET
ftr-319	1530	7	rule	rule	NOUN
ftr-319	1530	8	have	have	AUX
ftr-319	1530	9	been	be	AUX
ftr-319	1530	10	estimated	estimate	VERB
ftr-319	1530	11	to	to	PART
ftr-319	1530	12	be	be	AUX
ftr-319	1530	13	over	over	ADP
ftr-319	1530	14	ten	ten	NUM
ftr-319	1530	15	billion	billion	NUM
ftr-319	1530	16	dollars	dollar	NOUN
ftr-319	1530	17	annually.277	annually.277	NOUN
ftr-319	1530	18	to	to	ADP
ftr-319	1530	19	the	the	DET
ftr-319	1530	20	extent	extent	NOUN
ftr-319	1530	21	that	that	SCONJ
ftr-319	1530	22	the	the	DET
ftr-319	1530	23	physical	physical	ADJ
ftr-319	1530	24	presence	presence	NOUN
ftr-319	1530	25	rule	rule	NOUN
ftr-319	1530	26	for	for	ADP
ftr-319	1530	27	purposes	purpose	NOUN
ftr-319	1530	28	of	of	ADP
ftr-319	1530	29	state	state	NOUN
ftr-319	1530	30	sales	sale	NOUN
ftr-319	1530	31	and	and	CCONJ
ftr-319	1530	32	use	use	VERB
ftr-319	1530	33	taxes	taxis	NOUN
ftr-319	1530	34	protects	protect	VERB
ftr-319	1530	35	a	a	DET
ftr-319	1530	36	smaller	small	ADJ
ftr-319	1530	37	subset	subset	NOUN
ftr-319	1530	38	of	of	ADP
ftr-319	1530	39	vendors	vendor	NOUN
ftr-319	1530	40	than	than	ADP
ftr-319	1530	41	those	those	PRON
ftr-319	1530	42	that	that	PRON
ftr-319	1530	43	suffer	suffer	VERB
ftr-319	1530	44	from	from	ADP
ftr-319	1530	45	uncertainty	uncertainty	NOUN
ftr-319	1530	46	or	or	CCONJ
ftr-319	1530	47	continued	continued	ADJ
ftr-319	1530	48	debate	debate	NOUN
ftr-319	1530	49	regarding	regard	VERB
ftr-319	1530	50	economic	economic	ADJ
ftr-319	1530	51	nexus	nexus	NOUN
ftr-319	1530	52	for	for	ADP
ftr-319	1530	53	purposes	purpose	NOUN
ftr-319	1530	54	of	of	ADP
ftr-319	1530	55	business	business	NOUN
ftr-319	1530	56	activity	activity	NOUN
ftr-319	1530	57	taxes	taxis	NOUN
ftr-319	1530	58	,	,	PUNCT
ftr-319	1530	59	it	it	PRON
ftr-319	1530	60	may	may	AUX
ftr-319	1530	61	be	be	AUX
ftr-319	1530	62	possible	possible	ADJ
ftr-319	1530	63	to	to	PART
ftr-319	1530	64	form	form	VERB
ftr-319	1530	65	an	an	DET
ftr-319	1530	66	alliance	alliance	NOUN
ftr-319	1530	67	of	of	ADP
ftr-319	1530	68	interests	interest	NOUN
ftr-319	1530	69	among	among	ADP
ftr-319	1530	70	business	business	NOUN
ftr-319	1530	71	and	and	CCONJ
ftr-319	1530	72	states	state	NOUN
ftr-319	1530	73	.	.	PUNCT
ftr-319	1531	1	if	if	SCONJ
ftr-319	1531	2	business	business	NOUN
ftr-319	1531	3	feels	feel	VERB
ftr-319	1531	4	that	that	SCONJ
ftr-319	1531	5	economic	economic	ADJ
ftr-319	1531	6	nexus	nexus	NOUN
ftr-319	1531	7	is	be	AUX
ftr-319	1531	8	here	here	ADV
ftr-319	1531	9	to	to	PART
ftr-319	1531	10	stay	stay	VERB
ftr-319	1531	11	,	,	PUNCT
ftr-319	1531	12	and	and	CCONJ
ftr-319	1531	13	that	that	SCONJ
ftr-319	1531	14	states	state	NOUN
ftr-319	1531	15	’	'	PUNCT
ftr-319	1531	16	standards	standard	NOUN
ftr-319	1531	17	will	will	AUX
ftr-319	1531	18	be	be	AUX
ftr-319	1531	19	either	either	CCONJ
ftr-319	1531	20	unduly	unduly	ADV
ftr-319	1531	21	broad	broad	ADJ
ftr-319	1531	22	or	or	CCONJ
ftr-319	1531	23	uncertain	uncertain	ADJ
ftr-319	1531	24	,	,	PUNCT
ftr-319	1531	25	it	it	PRON
ftr-319	1531	26	may	may	AUX
ftr-319	1531	27	be	be	AUX
ftr-319	1531	28	willing	willing	ADJ
ftr-319	1531	29	to	to	PART
ftr-319	1531	30	support	support	VERB
ftr-319	1531	31	a	a	DET
ftr-319	1531	32	repudiation	repudiation	NOUN
ftr-319	1531	33	of	of	ADP
ftr-319	1531	34	quill	quill	NOUN
ftr-319	1531	35	in	in	ADP
ftr-319	1531	36	exchange	exchange	NOUN
ftr-319	1531	37	for	for	ADP
ftr-319	1531	38	federal	federal	ADJ
ftr-319	1531	39	factor	factor	NOUN
ftr-319	1531	40	nexus	nexus	NOUN
ftr-319	1531	41	.	.	PUNCT
ftr-319	1532	1	states	state	NOUN
ftr-319	1532	2	will	will	AUX
ftr-319	1532	3	be	be	AUX
ftr-319	1532	4	less	less	ADV
ftr-319	1532	5	inclined	inclined	ADJ
ftr-319	1532	6	to	to	PART
ftr-319	1532	7	make	make	VERB
ftr-319	1532	8	that	that	DET
ftr-319	1532	9	deal	deal	NOUN
ftr-319	1532	10	,	,	PUNCT
ftr-319	1532	11	of	of	ADP
ftr-319	1532	12	course	course	NOUN
ftr-319	1532	13	,	,	PUNCT
ftr-319	1532	14	if	if	SCONJ
ftr-319	1532	15	they	they	PRON
ftr-319	1532	16	feel	feel	VERB
ftr-319	1532	17	that	that	SCONJ
ftr-319	1532	18	quill	quill	NOUN
ftr-319	1532	19	is	be	AUX
ftr-319	1532	20	not	not	PART
ftr-319	1532	21	on	on	ADP
ftr-319	1532	22	firm	firm	ADJ
ftr-319	1532	23	footing	footing	NOUN
ftr-319	1532	24	.	.	PUNCT
ftr-319	1533	1	however	however	ADV
ftr-319	1533	2	,	,	PUNCT
ftr-319	1533	3	given	give	VERB
ftr-319	1533	4	the	the	DET
ftr-319	1533	5	current	current	ADJ
ftr-319	1533	6	lack	lack	NOUN
ftr-319	1533	7	of	of	ADP
ftr-319	1533	8	interest	interest	NOUN
ftr-319	1533	9	by	by	ADP
ftr-319	1533	10	the	the	DET
ftr-319	1533	11	court	court	NOUN
ftr-319	1533	12	and	and	CCONJ
ftr-319	1533	13	the	the	DET
ftr-319	1533	14	lack	lack	NOUN
ftr-319	1533	15	of	of	ADP
ftr-319	1533	16	agreement	agreement	NOUN
ftr-319	1533	17	in	in	ADP
ftr-319	1533	18	congress	congress	PROPN
ftr-319	1533	19	in	in	ADP
ftr-319	1533	20	dealing	deal	VERB
ftr-319	1533	21	with	with	ADP
ftr-319	1533	22	these	these	DET
ftr-319	1533	23	nexus	nexus	NOUN
ftr-319	1533	24	issues	issue	NOUN
ftr-319	1533	25	,	,	PUNCT
ftr-319	1533	26	a	a	DET
ftr-319	1533	27	reversal	reversal	NOUN
ftr-319	1533	28	of	of	ADP
ftr-319	1533	29	quill	quill	NOUN
ftr-319	1533	30	does	do	AUX
ftr-319	1533	31	not	not	PART
ftr-319	1533	32	seem	seem	VERB
ftr-319	1533	33	imminent.278	imminent.278	ADJ
ftr-319	1533	34	on	on	ADP
ftr-319	1533	35	the	the	DET
ftr-319	1533	36	other	other	ADJ
ftr-319	1533	37	hand	hand	NOUN
ftr-319	1533	38	,	,	PUNCT
ftr-319	1533	39	the	the	DET
ftr-319	1533	40	revenue	revenue	NOUN
ftr-319	1533	41	losses	loss	NOUN
ftr-319	1533	42	from	from	ADP
ftr-319	1533	43	the	the	DET
ftr-319	1533	44	physical	physical	ADJ
ftr-319	1533	45	presence	presence	NOUN
ftr-319	1533	46	rule	rule	NOUN
ftr-319	1533	47	are	be	AUX
ftr-319	1533	48	current	current	ADJ
ftr-319	1533	49	and	and	CCONJ
ftr-319	1533	50	very	very	ADV
ftr-319	1533	51	real	real	ADJ
ftr-319	1533	52	.	.	PUNCT
ftr-319	1534	1	states	state	NOUN
ftr-319	1534	2	accordingly	accordingly	ADV
ftr-319	1534	3	may	may	AUX
ftr-319	1534	4	be	be	AUX
ftr-319	1534	5	willing	willing	ADJ
ftr-319	1534	6	to	to	PART
ftr-319	1534	7	give	give	VERB
ftr-319	1534	8	some	some	DET
ftr-319	1534	9	ground	ground	NOUN
ftr-319	1534	10	on	on	ADP
ftr-319	1534	11	economic	economic	ADJ
ftr-319	1534	12	nexus	nexus	NOUN
ftr-319	1534	13	to	to	PART
ftr-319	1534	14	see	see	VERB
ftr-319	1534	15	quill	quill	NOUN
ftr-319	1534	16	abandoned	abandon	VERB
ftr-319	1534	17	once	once	ADV
ftr-319	1534	18	and	and	CCONJ
ftr-319	1534	19	for	for	ADP
ftr-319	1534	20	all	all	PRON
ftr-319	1534	21	.	.	PUNCT
ftr-319	1535	1	finally	finally	ADV
ftr-319	1535	2	,	,	PUNCT
ftr-319	1535	3	congress	congress	PROPN
ftr-319	1535	4	could	could	AUX
ftr-319	1535	5	force	force	VERB
ftr-319	1535	6	compromise	compromise	VERB
ftr-319	1535	7	by	by	ADP
ftr-319	1535	8	refusing	refuse	VERB
ftr-319	1535	9	to	to	PART
ftr-319	1535	10	adopt	adopt	VERB
ftr-319	1535	11	a	a	DET
ftr-319	1535	12	bill	bill	NOUN
ftr-319	1535	13	addressing	address	VERB
ftr-319	1535	14	sales	sale	NOUN
ftr-319	1535	15	tax	tax	NOUN
ftr-319	1535	16	nexus	nexus	NOUN
ftr-319	1535	17	unless	unless	SCONJ
ftr-319	1535	18	that	that	DET
ftr-319	1535	19	legislation	legislation	NOUN
ftr-319	1535	20	included	include	VERB
ftr-319	1535	21	rules	rule	NOUN
ftr-319	1535	22	for	for	ADP
ftr-319	1535	23	business	business	NOUN
ftr-319	1535	24	activity	activity	NOUN
ftr-319	1535	25	taxes	taxis	NOUN
ftr-319	1535	26	as	as	ADV
ftr-319	1535	27	well	well	ADV
ftr-319	1535	28	.	.	PUNCT
ftr-319	1536	1	that	that	DET
ftr-319	1536	2	approach	approach	NOUN
ftr-319	1536	3	would	would	AUX
ftr-319	1536	4	surely	surely	ADV
ftr-319	1536	5	frustrate	frustrate	VERB
ftr-319	1536	6	states	state	NOUN
ftr-319	1536	7	,	,	PUNCT
ftr-319	1536	8	but	but	CCONJ
ftr-319	1536	9	might	might	AUX
ftr-319	1536	10	be	be	AUX
ftr-319	1536	11	the	the	DET
ftr-319	1536	12	quickest	quick	ADJ
ftr-319	1536	13	way	way	NOUN
ftr-319	1536	14	for	for	SCONJ
ftr-319	1536	15	congress	congress	PROPN
ftr-319	1536	16	to	to	PART
ftr-319	1536	17	resolve	resolve	VERB
ftr-319	1536	18	these	these	DET
ftr-319	1536	19	issues	issue	NOUN
ftr-319	1536	20	.	.	PUNCT
ftr-319	1537	1	congress	congress	PROPN
ftr-319	1537	2	should	should	AUX
ftr-319	1537	3	consider	consider	VERB
ftr-319	1537	4	whether	whether	SCONJ
ftr-319	1537	5	it	it	PRON
ftr-319	1537	6	wants	want	VERB
ftr-319	1537	7	to	to	PART
ftr-319	1537	8	use	use	VERB
ftr-319	1537	9	the	the	DET
ftr-319	1537	10	current	current	ADJ
ftr-319	1537	11	momentum	momentum	NOUN
ftr-319	1537	12	on	on	ADP
ftr-319	1537	13	sales	sale	NOUN
ftr-319	1537	14	tax	tax	NOUN
ftr-319	1537	15	nexus	nexus	NOUN
ftr-319	1537	16	to	to	PART
ftr-319	1537	17	encourage	encourage	VERB
ftr-319	1537	18	resolution	resolution	NOUN
ftr-319	1537	19	of	of	ADP
ftr-319	1537	20	both	both	DET
ftr-319	1537	21	issues	issue	NOUN
ftr-319	1537	22	in	in	ADP
ftr-319	1537	23	one	one	NUM
ftr-319	1537	24	fell	fell	ADJ
ftr-319	1537	25	swoop	swoop	NOUN
ftr-319	1537	26	.	.	PUNCT
ftr-319	1538	1	none	none	NOUN
ftr-319	1538	2	of	of	ADP
ftr-319	1538	3	this	this	PRON
ftr-319	1538	4	is	be	AUX
ftr-319	1538	5	to	to	PART
ftr-319	1538	6	say	say	VERB
ftr-319	1538	7	that	that	SCONJ
ftr-319	1538	8	compromise	compromise	NOUN
ftr-319	1538	9	is	be	AUX
ftr-319	1538	10	likely	likely	ADJ
ftr-319	1538	11	in	in	ADP
ftr-319	1538	12	the	the	DET
ftr-319	1538	13	short	short	ADJ
ftr-319	1538	14	term	term	NOUN
ftr-319	1538	15	.	.	PUNCT
ftr-319	1539	1	however	however	ADV
ftr-319	1539	2	,	,	PUNCT
ftr-319	1539	3	it	it	PRON
ftr-319	1539	4	will	will	AUX
ftr-319	1539	5	never	never	ADV
ftr-319	1539	6	happen	happen	VERB
ftr-319	1539	7	if	if	SCONJ
ftr-319	1539	8	the	the	DET
ftr-319	1539	9	dialogue	dialogue	NOUN
ftr-319	1539	10	regarding	regard	VERB
ftr-319	1539	11	economic	economic	ADJ
ftr-319	1539	12	nexus	nexus	NOUN
ftr-319	1539	13	does	do	AUX
ftr-319	1539	14	not	not	PART
ftr-319	1539	15	evolve	evolve	VERB
ftr-319	1539	16	.	.	PUNCT
ftr-319	1540	1	for	for	ADP
ftr-319	1540	2	too	too	ADV
ftr-319	1540	3	long	long	ADV
ftr-319	1540	4	,	,	PUNCT
ftr-319	1540	5	the	the	DET
ftr-319	1540	6	discussion	discussion	NOUN
ftr-319	1540	7	has	have	AUX
ftr-319	1540	8	centered	center	VERB
ftr-319	1540	9	on	on	ADP
ftr-319	1540	10	the	the	DET
ftr-319	1540	11	threshold	threshold	NOUN
ftr-319	1540	12	issue	issue	NOUN
ftr-319	1540	13	of	of	ADP
ftr-319	1540	14	whether	whether	SCONJ
ftr-319	1540	15	economic	economic	ADJ
ftr-319	1540	16	nexus	nexus	NOUN
ftr-319	1540	17	is	be	AUX
ftr-319	1540	18	permissible	permissible	ADJ
ftr-319	1540	19	.	.	PUNCT
ftr-319	1541	1	that	that	DET
ftr-319	1541	2	focus	focus	NOUN
ftr-319	1541	3	has	have	AUX
ftr-319	1541	4	resulted	result	VERB
ftr-319	1541	5	in	in	ADP
ftr-319	1541	6	a	a	DET
ftr-319	1541	7	multiplicity	multiplicity	NOUN
ftr-319	1541	8	of	of	ADP
ftr-319	1541	9	varied	varied	ADJ
ftr-319	1541	10	standards	standard	NOUN
ftr-319	1541	11	that	that	PRON
ftr-319	1541	12	fail	fail	VERB
ftr-319	1541	13	to	to	PART
ftr-319	1541	14	provide	provide	VERB
ftr-319	1541	15	the	the	DET
ftr-319	1541	16	certainty	certainty	NOUN
ftr-319	1541	17	or	or	CCONJ
ftr-319	1541	18	uniformity	uniformity	NOUN
ftr-319	1541	19	required	require	VERB
ftr-319	1541	20	by	by	ADP
ftr-319	1541	21	the	the	DET
ftr-319	1541	22	dormant	dormant	PROPN
ftr-319	1541	23	commerce	commerce	PROPN
ftr-319	1541	24	clause	clause	NOUN
ftr-319	1541	25	.	.	PUNCT
ftr-319	1542	1	it	it	PRON
ftr-319	1542	2	is	be	AUX
ftr-319	1542	3	time	time	NOUN
ftr-319	1542	4	for	for	ADP
ftr-319	1542	5	states	state	NOUN
ftr-319	1542	6	,	,	PUNCT
ftr-319	1542	7	the	the	DET
ftr-319	1542	8	business	business	NOUN
ftr-319	1542	9	277	277	NUM
ftr-319	1542	10	.	.	PUNCT
ftr-319	1543	1	see	see	VERB
ftr-319	1543	2	donald	donald	PROPN
ftr-319	1543	3	bruce	bruce	PROPN
ftr-319	1543	4	,	,	PUNCT
ftr-319	1543	5	william	william	PROPN
ftr-319	1543	6	f.	f.	PROPN
ftr-319	1543	7	fox	fox	PROPN
ftr-319	1543	8	&	&	CCONJ
ftr-319	1543	9	leann	leann	PROPN
ftr-319	1543	10	luna	luna	PROPN
ftr-319	1543	11	,	,	PUNCT
ftr-319	1543	12	state	state	NOUN
ftr-319	1543	13	and	and	CCONJ
ftr-319	1543	14	local	local	ADJ
ftr-319	1543	15	sales	sale	NOUN
ftr-319	1543	16	tax	tax	NOUN
ftr-319	1543	17	revenue	revenue	NOUN
ftr-319	1543	18	losses	loss	NOUN
ftr-319	1543	19	from	from	ADP
ftr-319	1543	20	e	e	NOUN
ftr-319	1543	21	-	-	NOUN
ftr-319	1543	22	commerce	commerce	NOUN
ftr-319	1543	23	,	,	PUNCT
ftr-319	1543	24	52	52	NUM
ftr-319	1543	25	st	st	PROPN
ftr-319	1543	26	.	.	PROPN
ftr-319	1543	27	tax	tax	PROPN
ftr-319	1543	28	notes	note	NOUN
ftr-319	1543	29	537	537	NUM
ftr-319	1543	30	,	,	PUNCT
ftr-319	1543	31	540	540	NUM
ftr-319	1543	32	(	(	PUNCT
ftr-319	1543	33	may	may	PROPN
ftr-319	1543	34	18	18	NUM
ftr-319	1543	35	,	,	PUNCT
ftr-319	1543	36	2009	2009	NUM
ftr-319	1543	37	)	)	PUNCT
ftr-319	1543	38	(	(	PUNCT
ftr-319	1543	39	projecting	project	VERB
ftr-319	1543	40	losses	loss	NOUN
ftr-319	1543	41	of	of	ADP
ftr-319	1543	42	$	$	SYM
ftr-319	1543	43	11.4	11.4	NUM
ftr-319	1543	44	billion	billion	NUM
ftr-319	1543	45	in	in	ADP
ftr-319	1543	46	2011	2011	NUM
ftr-319	1543	47	)	)	PUNCT
ftr-319	1543	48	.	.	PUNCT
ftr-319	1544	1	278	278	NUM
ftr-319	1544	2	.	.	PUNCT
ftr-319	1545	1	there	there	PRON
ftr-319	1545	2	has	have	AUX
ftr-319	1545	3	been	be	AUX
ftr-319	1545	4	recent	recent	ADJ
ftr-319	1545	5	optimism	optimism	NOUN
ftr-319	1545	6	regarding	regard	VERB
ftr-319	1545	7	the	the	DET
ftr-319	1545	8	likelihood	likelihood	NOUN
ftr-319	1545	9	of	of	ADP
ftr-319	1545	10	a	a	DET
ftr-319	1545	11	congressional	congressional	ADJ
ftr-319	1545	12	reversal	reversal	NOUN
ftr-319	1545	13	of	of	ADP
ftr-319	1545	14	quill	quill	NOUN
ftr-319	1545	15	as	as	SCONJ
ftr-319	1545	16	the	the	DET
ftr-319	1545	17	house	house	PROPN
ftr-319	1545	18	judiciary	judiciary	PROPN
ftr-319	1545	19	committee	committee	PROPN
ftr-319	1545	20	evaluates	evaluate	VERB
ftr-319	1545	21	a	a	DET
ftr-319	1545	22	new	new	ADJ
ftr-319	1545	23	proposal	proposal	NOUN
ftr-319	1545	24	—	—	PUNCT
ftr-319	1545	25	marketplace	marketplace	NOUN
ftr-319	1545	26	equity	equity	NOUN
ftr-319	1545	27	act	act	NOUN
ftr-319	1545	28	of	of	ADP
ftr-319	1545	29	2011	2011	NUM
ftr-319	1545	30	.	.	PUNCT
ftr-319	1546	1	h.r	h.r	PROPN
ftr-319	1546	2	.	.	PROPN
ftr-319	1546	3	3179	3179	NUM
ftr-319	1546	4	,	,	PUNCT
ftr-319	1546	5	112th	112th	PROPN
ftr-319	1546	6	cong	cong	NOUN
ftr-319	1546	7	.	.	PUNCT
ftr-319	1547	1	(	(	PUNCT
ftr-319	1547	2	2011	2011	NUM
ftr-319	1547	3	)	)	PUNCT
ftr-319	1547	4	.	.	PUNCT
ftr-319	1548	1	laura	laura	PROPN
ftr-319	1548	2	saunders	saunders	PROPN
ftr-319	1548	3	,	,	PUNCT
ftr-319	1548	4	online	online	ADJ
ftr-319	1548	5	sales	sale	NOUN
ftr-319	1548	6	tax	tax	NOUN
ftr-319	1548	7	is	be	AUX
ftr-319	1548	8	coming	come	VERB
ftr-319	1548	9	!	!	PUNCT
ftr-319	1548	10	,	,	PUNCT
ftr-319	1548	11	wall	wall	PROPN
ftr-319	1548	12	st	st	PROPN
ftr-319	1548	13	.	.	PROPN
ftr-319	1548	14	j.	j.	PROPN
ftr-319	1548	15	,	,	PUNCT
ftr-319	1548	16	july	july	PROPN
ftr-319	1548	17	21	21	NUM
ftr-319	1548	18	,	,	PUNCT
ftr-319	1548	19	2012	2012	NUM
ftr-319	1548	20	,	,	PUNCT
ftr-319	1548	21	at	at	ADP
ftr-319	1548	22	b9	b9	PROPN
ftr-319	1548	23	.	.	PUNCT
ftr-319	1549	1	however	however	ADV
ftr-319	1549	2	,	,	PUNCT
ftr-319	1549	3	it	it	PRON
ftr-319	1549	4	is	be	AUX
ftr-319	1549	5	unclear	unclear	ADJ
ftr-319	1549	6	whether	whether	SCONJ
ftr-319	1549	7	that	that	DET
ftr-319	1549	8	legislation	legislation	NOUN
ftr-319	1549	9	will	will	AUX
ftr-319	1549	10	gain	gain	VERB
ftr-319	1549	11	traction	traction	NOUN
ftr-319	1549	12	in	in	ADP
ftr-319	1549	13	the	the	DET
ftr-319	1549	14	near	near	ADJ
ftr-319	1549	15	future	future	NOUN
ftr-319	1549	16	.	.	PUNCT
ftr-319	1550	1	john	john	PROPN
ftr-319	1550	2	buhl	buhl	PROPN
ftr-319	1550	3	,	,	PUNCT
ftr-319	1550	4	u.s	u.s	PROPN
ftr-319	1550	5	.	.	PROPN
ftr-319	1550	6	house	house	PROPN
ftr-319	1550	7	panel	panel	NOUN
ftr-319	1550	8	undecided	undecided	ADJ
ftr-319	1550	9	on	on	ADP
ftr-319	1550	10	remote	remote	ADJ
ftr-319	1550	11	sales	sale	NOUN
ftr-319	1550	12	tax	tax	NOUN
ftr-319	1550	13	legislation	legislation	NOUN
ftr-319	1550	14	,	,	PUNCT
ftr-319	1550	15	65	65	NUM
ftr-319	1550	16	st	st	PROPN
ftr-319	1550	17	.	.	PROPN
ftr-319	1550	18	notes	notes	PROPN
ftr-319	1550	19	299	299	NUM
ftr-319	1550	20	,	,	PUNCT
ftr-319	1550	21	299–301	299–301	NUM
ftr-319	1550	22	(	(	PUNCT
ftr-319	1550	23	july	july	PROPN
ftr-319	1550	24	30	30	NUM
ftr-319	1550	25	,	,	PUNCT
ftr-319	1550	26	2012	2012	NUM
ftr-319	1550	27	)	)	PUNCT
ftr-319	1550	28	.	.	PUNCT
ftr-319	1551	1	this	this	DET
ftr-319	1551	2	bill	bill	NOUN
ftr-319	1551	3	may	may	AUX
ftr-319	1551	4	fare	fare	VERB
ftr-319	1551	5	the	the	DET
ftr-319	1551	6	same	same	ADJ
ftr-319	1551	7	as	as	ADP
ftr-319	1551	8	previous	previous	ADJ
ftr-319	1551	9	bills	bill	NOUN
ftr-319	1551	10	attempting	attempt	VERB
ftr-319	1551	11	to	to	PART
ftr-319	1551	12	achieve	achieve	VERB
ftr-319	1551	13	similar	similar	ADJ
ftr-319	1551	14	ends	end	NOUN
ftr-319	1551	15	.	.	PUNCT
ftr-319	1552	1	of	of	ADP
ftr-319	1552	2	course	course	ADV
ftr-319	1552	3	,	,	PUNCT
ftr-319	1552	4	to	to	ADP
ftr-319	1552	5	the	the	DET
ftr-319	1552	6	extent	extent	NOUN
ftr-319	1552	7	that	that	SCONJ
ftr-319	1552	8	this	this	DET
ftr-319	1552	9	bill	bill	NOUN
ftr-319	1552	10	is	be	AUX
ftr-319	1552	11	either	either	CCONJ
ftr-319	1552	12	passed	pass	VERB
ftr-319	1552	13	(	(	PUNCT
ftr-319	1552	14	or	or	CCONJ
ftr-319	1552	15	gains	gain	VERB
ftr-319	1552	16	significant	significant	ADJ
ftr-319	1552	17	support	support	NOUN
ftr-319	1552	18	)	)	PUNCT
ftr-319	1552	19	,	,	PUNCT
ftr-319	1552	20	business	business	NOUN
ftr-319	1552	21	’s	’s	PART
ftr-319	1552	22	ability	ability	NOUN
ftr-319	1552	23	to	to	PART
ftr-319	1552	24	use	use	VERB
ftr-319	1552	25	quill	quill	NOUN
ftr-319	1552	26	as	as	SCONJ
ftr-319	1552	27	a	a	DET
ftr-319	1552	28	bargaining	bargaining	NOUN
ftr-319	1552	29	chip	chip	NOUN
ftr-319	1552	30	for	for	ADP
ftr-319	1552	31	a	a	DET
ftr-319	1552	32	federal	federal	ADJ
ftr-319	1552	33	factor	factor	NOUN
ftr-319	1552	34	nexus	nexus	NOUN
ftr-319	1552	35	standard	standard	NOUN
ftr-319	1552	36	would	would	AUX
ftr-319	1552	37	be	be	AUX
ftr-319	1552	38	eliminated	eliminate	VERB
ftr-319	1552	39	.	.	PUNCT
ftr-319	1553	1	216	216	NUM
ftr-319	1553	2	florida	florida	PROPN
ftr-319	1553	3	tax	tax	NOUN
ftr-319	1553	4	review	review	NOUN
ftr-319	1553	5	[	[	X
ftr-319	1553	6	vol	vol	NOUN
ftr-319	1553	7	.	.	PUNCT
ftr-319	1554	1	13:4	13:4	NUM
ftr-319	1554	2	community	community	NOUN
ftr-319	1554	3	,	,	PUNCT
ftr-319	1554	4	the	the	DET
ftr-319	1554	5	tax	tax	NOUN
ftr-319	1554	6	bar	bar	NOUN
ftr-319	1554	7	,	,	PUNCT
ftr-319	1554	8	and	and	CCONJ
ftr-319	1554	9	tax	tax	NOUN
ftr-319	1554	10	scholars	scholar	NOUN
ftr-319	1554	11	to	to	PART
ftr-319	1554	12	turn	turn	VERB
ftr-319	1554	13	their	their	PRON
ftr-319	1554	14	attentions	attention	NOUN
ftr-319	1554	15	to	to	ADP
ftr-319	1554	16	developing	develop	VERB
ftr-319	1554	17	a	a	DET
ftr-319	1554	18	satisfactory	satisfactory	ADJ
ftr-319	1554	19	federal	federal	ADJ
ftr-319	1554	20	factor	factor	NOUN
ftr-319	1554	21	nexus	nexus	NOUN
ftr-319	1554	22	standard	standard	NOUN
ftr-319	1554	23	.	.	PUNCT
ftr-319	1555	1	v.	v.	ADP
ftr-319	1555	2	conclusion	conclusion	NOUN
ftr-319	1555	3	economic	economic	ADJ
ftr-319	1555	4	nexus	nexus	NOUN
ftr-319	1555	5	is	be	AUX
ftr-319	1555	6	a	a	DET
ftr-319	1555	7	doctrine	doctrine	NOUN
ftr-319	1555	8	that	that	PRON
ftr-319	1555	9	has	have	VERB
ftr-319	1555	10	no	no	DET
ftr-319	1555	11	precise	precise	ADJ
ftr-319	1555	12	formulation	formulation	NOUN
ftr-319	1555	13	.	.	PUNCT
ftr-319	1556	1	state	state	NOUN
ftr-319	1556	2	courts	court	NOUN
ftr-319	1556	3	adopting	adopt	VERB
ftr-319	1556	4	that	that	DET
ftr-319	1556	5	standard	standard	NOUN
ftr-319	1556	6	have	have	AUX
ftr-319	1556	7	either	either	CCONJ
ftr-319	1556	8	ignored	ignore	VERB
ftr-319	1556	9	its	its	PRON
ftr-319	1556	10	boundaries	boundary	NOUN
ftr-319	1556	11	or	or	CCONJ
ftr-319	1556	12	have	have	AUX
ftr-319	1556	13	adopted	adopt	VERB
ftr-319	1556	14	heightened	heightened	ADJ
ftr-319	1556	15	standards	standard	NOUN
ftr-319	1556	16	that	that	PRON
ftr-319	1556	17	have	have	VERB
ftr-319	1556	18	questionable	questionable	ADJ
ftr-319	1556	19	bases	basis	NOUN
ftr-319	1556	20	and	and	CCONJ
ftr-319	1556	21	that	that	PRON
ftr-319	1556	22	are	be	AUX
ftr-319	1556	23	subject	subject	ADJ
ftr-319	1556	24	to	to	ADP
ftr-319	1556	25	significant	significant	ADJ
ftr-319	1556	26	erosion	erosion	NOUN
ftr-319	1556	27	.	.	PUNCT
ftr-319	1557	1	state	state	NOUN
ftr-319	1557	2	legislatures	legislature	NOUN
ftr-319	1557	3	have	have	AUX
ftr-319	1557	4	adopted	adopt	VERB
ftr-319	1557	5	more	more	ADJ
ftr-319	1557	6	satisfactory	satisfactory	ADJ
ftr-319	1557	7	approaches	approach	NOUN
ftr-319	1557	8	,	,	PUNCT
ftr-319	1557	9	but	but	CCONJ
ftr-319	1557	10	those	those	DET
ftr-319	1557	11	standards	standard	NOUN
ftr-319	1557	12	will	will	AUX
ftr-319	1557	13	also	also	ADV
ftr-319	1557	14	be	be	AUX
ftr-319	1557	15	subject	subject	ADJ
ftr-319	1557	16	to	to	ADP
ftr-319	1557	17	erosion	erosion	NOUN
ftr-319	1557	18	and	and	CCONJ
ftr-319	1557	19	will	will	AUX
ftr-319	1557	20	create	create	VERB
ftr-319	1557	21	undue	undue	ADJ
ftr-319	1557	22	compliance	compliance	NOUN
ftr-319	1557	23	burdens	burden	NOUN
ftr-319	1557	24	on	on	ADP
ftr-319	1557	25	multi	multi	ADJ
ftr-319	1557	26	-	-	ADJ
ftr-319	1557	27	state	state	ADJ
ftr-319	1557	28	enterprises	enterprise	NOUN
ftr-319	1557	29	.	.	PUNCT
ftr-319	1558	1	ultimately	ultimately	ADV
ftr-319	1558	2	,	,	PUNCT
ftr-319	1558	3	then	then	ADV
ftr-319	1558	4	,	,	PUNCT
ftr-319	1558	5	the	the	DET
ftr-319	1558	6	idea	idea	NOUN
ftr-319	1558	7	that	that	SCONJ
ftr-319	1558	8	“	"	PUNCT
ftr-319	1558	9	economic	economic	ADJ
ftr-319	1558	10	nexus	nexus	NOUN
ftr-319	1558	11	”	"	PUNCT
ftr-319	1558	12	currently	currently	ADV
ftr-319	1558	13	means	mean	VERB
ftr-319	1558	14	something	something	PRON
ftr-319	1558	15	is	be	AUX
ftr-319	1558	16	illusory	illusory	ADJ
ftr-319	1558	17	,	,	PUNCT
ftr-319	1558	18	and	and	CCONJ
ftr-319	1558	19	the	the	DET
ftr-319	1558	20	supreme	supreme	PROPN
ftr-319	1558	21	court	court	PROPN
ftr-319	1558	22	or	or	CCONJ
ftr-319	1558	23	congress	congress	PROPN
ftr-319	1558	24	will	will	AUX
ftr-319	1558	25	be	be	AUX
ftr-319	1558	26	required	require	VERB
ftr-319	1558	27	to	to	PART
ftr-319	1558	28	intervene	intervene	VERB
ftr-319	1558	29	.	.	PUNCT
ftr-319	1559	1	a	a	DET
ftr-319	1559	2	federal	federal	ADJ
ftr-319	1559	3	factor	factor	NOUN
ftr-319	1559	4	nexus	nexus	NOUN
ftr-319	1559	5	standard	standard	NOUN
ftr-319	1559	6	is	be	AUX
ftr-319	1559	7	the	the	DET
ftr-319	1559	8	most	most	ADV
ftr-319	1559	9	appropriate	appropriate	ADJ
ftr-319	1559	10	method	method	NOUN
ftr-319	1559	11	for	for	ADP
ftr-319	1559	12	addressing	address	VERB
ftr-319	1559	13	economic	economic	ADJ
ftr-319	1559	14	nexus	nexus	NOUN
ftr-319	1559	15	in	in	ADP
ftr-319	1559	16	a	a	DET
ftr-319	1559	17	way	way	NOUN
ftr-319	1559	18	that	that	PRON
ftr-319	1559	19	pays	pay	VERB
ftr-319	1559	20	proper	proper	ADJ
ftr-319	1559	21	attention	attention	NOUN
ftr-319	1559	22	to	to	ADP
ftr-319	1559	23	both	both	PRON
ftr-319	1559	24	tax	tax	NOUN
ftr-319	1559	25	and	and	CCONJ
ftr-319	1559	26	constitutional	constitutional	ADJ
ftr-319	1559	27	policy	policy	NOUN
ftr-319	1559	28	considerations	consideration	NOUN
ftr-319	1559	29	.	.	PUNCT
ftr-319	1560	1	at	at	ADP
ftr-319	1560	2	the	the	DET
ftr-319	1560	3	very	very	ADV
ftr-319	1560	4	least	least	ADJ
ftr-319	1560	5	,	,	PUNCT
ftr-319	1560	6	the	the	DET
ftr-319	1560	7	discourse	discourse	NOUN
ftr-319	1560	8	in	in	ADP
ftr-319	1560	9	this	this	DET
ftr-319	1560	10	area	area	NOUN
ftr-319	1560	11	should	should	AUX
ftr-319	1560	12	evolve	evolve	VERB
ftr-319	1560	13	to	to	ADP
ftr-319	1560	14	discussing	discuss	VERB
ftr-319	1560	15	how	how	SCONJ
ftr-319	1560	16	that	that	DET
ftr-319	1560	17	standard	standard	NOUN
ftr-319	1560	18	should	should	AUX
ftr-319	1560	19	be	be	AUX
ftr-319	1560	20	formulated	formulate	VERB
ftr-319	1560	21	and	and	CCONJ
ftr-319	1560	22	how	how	SCONJ
ftr-319	1560	23	to	to	PART
ftr-319	1560	24	achieve	achieve	VERB
ftr-319	1560	25	that	that	DET
ftr-319	1560	26	goal	goal	NOUN
ftr-319	1560	27	.	.	PUNCT
ftr-319	1561	1	the	the	DET
ftr-319	1561	2	current	current	ADJ
ftr-319	1561	3	approach	approach	NOUN
ftr-319	1561	4	of	of	ADP
ftr-319	1561	5	simply	simply	ADV
ftr-319	1561	6	adopting	adopt	VERB
ftr-319	1561	7	ad	ad	NOUN
ftr-319	1561	8	hoc	hoc	X
ftr-319	1561	9	economic	economic	ADJ
ftr-319	1561	10	nexus	nexus	NOUN
ftr-319	1561	11	formulations	formulation	NOUN
ftr-319	1561	12	can	can	AUX
ftr-319	1561	13	not	not	PART
ftr-319	1561	14	continue	continue	VERB
ftr-319	1561	15	.	.	PUNCT
ftr-319	1562	1	a.	a.	NOUN
ftr-319	1562	2	potential	potential	ADJ
ftr-319	1562	3	approaches	approach	NOUN
ftr-319	1562	4	for	for	ADP
ftr-319	1562	5	economic	economic	ADJ
ftr-319	1562	6	nexus	nexus	NOUN
ftr-319	1562	7	205	205	NUM
ftr-319	1562	8	a.	a.	NOUN
ftr-319	1562	9	potential	potential	ADJ
ftr-319	1562	10	approaches	approach	NOUN
ftr-319	1562	11	for	for	ADP
ftr-319	1562	12	economic	economic	ADJ
ftr-319	1562	13	nexus	nexus	NOUN