id	sid	tid	token	lemma	pos
inlawrev-3249	1	1	indiana	indiana	PROPN
inlawrev-3249	1	2	law	law	PROPN
inlawrev-3249	1	3	review	review	VERB
inlawrev-3249	1	4	mail	mail	NOUN
inlawrev-3249	1	5	order	order	NOUN
inlawrev-3249	1	6	retailers	retailer	NOUN
inlawrev-3249	1	7	and	and	CCONJ
inlawrev-3249	1	8	commerce	commerce	NOUN
inlawrev-3249	1	9	clause	clause	NOUN
inlawrev-3249	1	10	nexus	nexus	NOUN
inlawrev-3249	1	11	:	:	PUNCT
inlawrev-3249	1	12	a	a	DET
inlawrev-3249	1	13	bright	bright	ADJ
inlawrev-3249	1	14	line	line	NOUN
inlawrev-3249	1	15	rule	rule	NOUN
inlawrev-3249	1	16	or	or	CCONJ
inlawrev-3249	1	17	an	an	DET
inlawrev-3249	1	18	opaque	opaque	ADJ
inlawrev-3249	1	19	standard	standard	NOUN
inlawrev-3249	1	20	?	?	PUNCT
inlawrev-3249	2	1	matthew	matthew	PROPN
inlawrev-3249	2	2	t.	t.	PROPN
inlawrev-3249	2	3	troyer	troyer	PROPN
inlawrev-3249	2	4	'	'	PART
inlawrev-3249	2	5	introduction	introduction	NOUN
inlawrev-3249	2	6	do	do	AUX
inlawrev-3249	2	7	you	you	PRON
inlawrev-3249	2	8	buy	buy	VERB
inlawrev-3249	2	9	mail	mail	NOUN
inlawrev-3249	2	10	order	order	NOUN
inlawrev-3249	2	11	products	product	NOUN
inlawrev-3249	2	12	to	to	PART
inlawrev-3249	2	13	avoid	avoid	VERB
inlawrev-3249	2	14	paying	pay	VERB
inlawrev-3249	2	15	the	the	DET
inlawrev-3249	2	16	sales	sale	NOUN
inlawrev-3249	2	17	tax	tax	NOUN
inlawrev-3249	2	18	?	?	PUNCT
inlawrev-3249	3	1	chances	chance	NOUN
inlawrev-3249	3	2	are	be	AUX
inlawrev-3249	3	3	that	that	SCONJ
inlawrev-3249	3	4	you	you	PRON
inlawrev-3249	3	5	do	do	VERB
inlawrev-3249	3	6	,	,	PUNCT
inlawrev-3249	3	7	as	as	SCONJ
inlawrev-3249	3	8	do	do	VERB
inlawrev-3249	3	9	millions	million	NOUN
inlawrev-3249	3	10	of	of	ADP
inlawrev-3249	3	11	other	other	ADJ
inlawrev-3249	3	12	americans	americans	PROPN
inlawrev-3249	3	13	.	.	PUNCT
inlawrev-3249	3	14	'	'	PUNCT
inlawrev-3249	4	1	mail	mail	NOUN
inlawrev-3249	4	2	order	order	NOUN
inlawrev-3249	4	3	retailing	retailing	NOUN
inlawrev-3249	4	4	has	have	AUX
inlawrev-3249	4	5	grown	grow	VERB
inlawrev-3249	4	6	from	from	ADP
inlawrev-3249	4	7	a	a	DET
inlawrev-3249	4	8	cottage	cottage	NOUN
inlawrev-3249	4	9	industry	industry	NOUN
inlawrev-3249	4	10	thirty	thirty	NUM
inlawrev-3249	4	11	years	year	NOUN
inlawrev-3249	4	12	ago	ago	ADV
inlawrev-3249	4	13	into	into	ADP
inlawrev-3249	4	14	a	a	DET
inlawrev-3249	4	15	$	$	SYM
inlawrev-3249	4	16	200	200	NUM
inlawrev-3249	4	17	billion	billion	NUM
inlawrev-3249	4	18	per	per	ADP
inlawrev-3249	4	19	year	year	NOUN
inlawrev-3249	4	20	enterprise	enterprise	NOUN
inlawrev-3249	4	21	today.^	today.^	DET
inlawrev-3249	4	22	part	part	NOUN
inlawrev-3249	4	23	of	of	ADP
inlawrev-3249	4	24	this	this	DET
inlawrev-3249	4	25	growth	growth	NOUN
inlawrev-3249	4	26	is	be	AUX
inlawrev-3249	4	27	due	due	ADJ
inlawrev-3249	4	28	to	to	ADP
inlawrev-3249	4	29	the	the	DET
inlawrev-3249	4	30	fact	fact	NOUN
inlawrev-3249	4	31	that	that	SCONJ
inlawrev-3249	4	32	out	out	ADV
inlawrev-3249	4	33	-	-	PUNCT
inlawrev-3249	4	34	of	of	ADP
inlawrev-3249	4	35	-	-	PUNCT
inlawrev-3249	4	36	state	state	NOUN
inlawrev-3249	4	37	mail	mail	NOUN
inlawrev-3249	4	38	order	order	NOUN
inlawrev-3249	4	39	retailers	retailer	NOUN
inlawrev-3249	4	40	enjoy	enjoy	VERB
inlawrev-3249	4	41	a	a	DET
inlawrev-3249	4	42	considerable	considerable	ADJ
inlawrev-3249	4	43	advantage	advantage	NOUN
inlawrev-3249	4	44	over	over	ADP
inlawrev-3249	4	45	in	in	ADP
inlawrev-3249	4	46	-	-	PUNCT
inlawrev-3249	4	47	state	state	NOUN
inlawrev-3249	4	48	retailers	retailer	NOUN
inlawrev-3249	4	49	.	.	PUNCT
inlawrev-3249	5	1	most	most	ADJ
inlawrev-3249	5	2	out	out	ADP
inlawrev-3249	5	3	-	-	PUNCT
inlawrev-3249	5	4	of	of	ADP
inlawrev-3249	5	5	-	-	PUNCT
inlawrev-3249	5	6	state	state	NOUN
inlawrev-3249	5	7	mail	mail	NOUN
inlawrev-3249	5	8	order	order	NOUN
inlawrev-3249	5	9	retailers	retailer	NOUN
inlawrev-3249	5	10	are	be	AUX
inlawrev-3249	5	11	not	not	PART
inlawrev-3249	5	12	required	require	VERB
inlawrev-3249	5	13	to	to	PART
inlawrev-3249	5	14	collect	collect	VERB
inlawrev-3249	5	15	and	and	CCONJ
inlawrev-3249	5	16	remit	remit	VERB
inlawrev-3249	5	17	the	the	DET
inlawrev-3249	5	18	sales	sale	NOUN
inlawrev-3249	5	19	or	or	CCONJ
inlawrev-3249	5	20	use	use	VERB
inlawrev-3249	5	21	tax	tax	NOUN
inlawrev-3249	5	22	to	to	ADP
inlawrev-3249	5	23	either	either	CCONJ
inlawrev-3249	5	24	the	the	DET
inlawrev-3249	5	25	state	state	NOUN
inlawrev-3249	5	26	in	in	ADP
inlawrev-3249	5	27	which	which	PRON
inlawrev-3249	5	28	the	the	DET
inlawrev-3249	5	29	retailer	retailer	NOUN
inlawrev-3249	5	30	is	be	AUX
inlawrev-3249	5	31	physically	physically	ADV
inlawrev-3249	5	32	located	locate	VERB
inlawrev-3249	5	33	or	or	CCONJ
inlawrev-3249	5	34	the	the	DET
inlawrev-3249	5	35	state	state	NOUN
inlawrev-3249	5	36	in	in	ADP
inlawrev-3249	5	37	which	which	PRON
inlawrev-3249	5	38	the	the	DET
inlawrev-3249	5	39	customer	customer	NOUN
inlawrev-3249	5	40	is	be	AUX
inlawrev-3249	5	41	located.^	located.^	NOUN
inlawrev-3249	5	42	for	for	ADP
inlawrev-3249	5	43	example	example	NOUN
inlawrev-3249	5	44	,	,	PUNCT
inlawrev-3249	5	45	the	the	DET
inlawrev-3249	5	46	typical	typical	ADJ
inlawrev-3249	5	47	mail	mail	NOUN
inlawrev-3249	5	48	order	order	NOUN
inlawrev-3249	5	49	retailer	retailer	NOUN
inlawrev-3249	5	50	operates	operate	VERB
inlawrev-3249	5	51	in	in	ADP
inlawrev-3249	5	52	one	one	NUM
inlawrev-3249	5	53	state	state	NOUN
inlawrev-3249	5	54	and	and	CCONJ
inlawrev-3249	5	55	has	have	VERB
inlawrev-3249	5	56	no	no	DET
inlawrev-3249	5	57	physical	physical	ADJ
inlawrev-3249	5	58	presence	presence	NOUN
inlawrev-3249	5	59	in	in	ADP
inlawrev-3249	5	60	the	the	DET
inlawrev-3249	5	61	forty	forty	NUM
inlawrev-3249	5	62	-	-	PUNCT
inlawrev-3249	5	63	nine	nine	NUM
inlawrev-3249	5	64	other	other	ADJ
inlawrev-3249	5	65	states	state	NOUN
inlawrev-3249	5	66	.	.	PUNCT
inlawrev-3249	6	1	it	it	PRON
inlawrev-3249	6	2	advertises	advertise	VERB
inlawrev-3249	6	3	by	by	ADP
inlawrev-3249	6	4	sending	send	VERB
inlawrev-3249	6	5	its	its	PRON
inlawrev-3249	6	6	catalogs	catalog	NOUN
inlawrev-3249	6	7	nationwide	nationwide	ADV
inlawrev-3249	6	8	and	and	CCONJ
inlawrev-3249	6	9	accepts	accept	VERB
inlawrev-3249	6	10	orders	order	NOUN
inlawrev-3249	6	11	over	over	ADP
inlawrev-3249	6	12	the	the	DET
inlawrev-3249	6	13	phone	phone	NOUN
inlawrev-3249	6	14	or	or	CCONJ
inlawrev-3249	6	15	through	through	ADP
inlawrev-3249	6	16	the	the	DET
inlawrev-3249	6	17	mail	mail	NOUN
inlawrev-3249	6	18	.	.	PUNCT
inlawrev-3249	7	1	mail	mail	NOUN
inlawrev-3249	7	2	order	order	NOUN
inlawrev-3249	7	3	retailers	retailer	NOUN
inlawrev-3249	7	4	,	,	PUNCT
inlawrev-3249	7	5	under	under	ADP
inlawrev-3249	7	6	current	current	ADJ
inlawrev-3249	7	7	commerce	commerce	NOUN
inlawrev-3249	7	8	clause	clause	NOUN
inlawrev-3249	7	9	interpretation	interpretation	NOUN
inlawrev-3249	7	10	,	,	PUNCT
inlawrev-3249	7	11	can	can	AUX
inlawrev-3249	7	12	not	not	PART
inlawrev-3249	7	13	be	be	AUX
inlawrev-3249	7	14	compelled	compel	VERB
inlawrev-3249	7	15	to	to	PART
inlawrev-3249	7	16	collect	collect	VERB
inlawrev-3249	7	17	any	any	DET
inlawrev-3249	7	18	other	other	ADJ
inlawrev-3249	7	19	state	state	NOUN
inlawrev-3249	7	20	's	's	PART
inlawrev-3249	7	21	use	use	NOUN
inlawrev-3249	7	22	tax	tax	NOUN
inlawrev-3249	7	23	because	because	SCONJ
inlawrev-3249	7	24	the	the	DET
inlawrev-3249	7	25	retailer	retailer	NOUN
inlawrev-3249	7	26	does	do	AUX
inlawrev-3249	7	27	not	not	PART
inlawrev-3249	7	28	have	have	VERB
inlawrev-3249	7	29	a	a	DET
inlawrev-3249	7	30	"	"	PUNCT
inlawrev-3249	7	31	substantial	substantial	ADJ
inlawrev-3249	7	32	nexus	nexus	NOUN
inlawrev-3249	7	33	"	"	PUNCT
inlawrev-3249	7	34	with	with	ADP
inlawrev-3249	7	35	any	any	DET
inlawrev-3249	7	36	state	state	NOUN
inlawrev-3249	7	37	(	(	PUNCT
inlawrev-3249	7	38	aside	aside	ADV
inlawrev-3249	7	39	from	from	ADP
inlawrev-3249	7	40	the	the	DET
inlawrev-3249	7	41	one	one	NOUN
inlawrev-3249	7	42	it	it	PRON
inlawrev-3249	7	43	operates	operate	VERB
inlawrev-3249	7	44	in	in	ADP
inlawrev-3249	7	45	)	)	PUNCT
inlawrev-3249	7	46	to	to	PART
inlawrev-3249	7	47	subject	subject	VERB
inlawrev-3249	7	48	itself	itself	PRON
inlawrev-3249	7	49	to	to	ADP
inlawrev-3249	7	50	any	any	DET
inlawrev-3249	7	51	other	other	ADJ
inlawrev-3249	7	52	state	state	NOUN
inlawrev-3249	7	53	's	's	PART
inlawrev-3249	7	54	sales	sale	NOUN
inlawrev-3249	7	55	or	or	CCONJ
inlawrev-3249	7	56	use	use	VERB
inlawrev-3249	7	57	taxing	tax	VERB
inlawrev-3249	7	58	statutes	statute	NOUN
inlawrev-3249	7	59	.	.	PUNCT
inlawrev-3249	8	1	in	in	ADP
inlawrev-3249	8	2	contrast	contrast	NOUN
inlawrev-3249	8	3	,	,	PUNCT
inlawrev-3249	8	4	the	the	DET
inlawrev-3249	8	5	typical	typical	ADJ
inlawrev-3249	8	6	retailer	retailer	NOUN
inlawrev-3249	8	7	operating	operate	VERB
inlawrev-3249	8	8	in	in	ADP
inlawrev-3249	8	9	malls	mall	NOUN
inlawrev-3249	8	10	or	or	CCONJ
inlawrev-3249	8	11	other	other	ADJ
inlawrev-3249	8	12	traditional	traditional	ADJ
inlawrev-3249	8	13	retail	retail	ADJ
inlawrev-3249	8	14	outlets	outlet	NOUN
inlawrev-3249	8	15	does	do	AUX
inlawrev-3249	8	16	not	not	PART
inlawrev-3249	8	17	enjoy	enjoy	VERB
inlawrev-3249	8	18	the	the	DET
inlawrev-3249	8	19	same	same	ADJ
inlawrev-3249	8	20	immunity	immunity	NOUN
inlawrev-3249	8	21	from	from	ADP
inlawrev-3249	8	22	tax	tax	NOUN
inlawrev-3249	8	23	collection	collection	NOUN
inlawrev-3249	8	24	.	.	PUNCT
inlawrev-3249	9	1	the	the	DET
inlawrev-3249	9	2	typical	typical	ADJ
inlawrev-3249	9	3	retailer	retailer	NOUN
inlawrev-3249	9	4	,	,	PUNCT
inlawrev-3249	9	5	by	by	ADP
inlawrev-3249	9	6	virtue	virtue	NOUN
inlawrev-3249	9	7	of	of	ADP
inlawrev-3249	9	8	its	its	PRON
inlawrev-3249	9	9	physical	physical	ADJ
inlawrev-3249	9	10	presence	presence	NOUN
inlawrev-3249	9	11	in	in	ADP
inlawrev-3249	9	12	the	the	DET
inlawrev-3249	9	13	states	state	NOUN
inlawrev-3249	9	14	in	in	ADP
inlawrev-3249	9	15	which	which	PRON
inlawrev-3249	9	16	it	it	PRON
inlawrev-3249	9	17	operates	operate	VERB
inlawrev-3249	9	18	,	,	PUNCT
inlawrev-3249	9	19	must	must	AUX
inlawrev-3249	9	20	collect	collect	VERB
inlawrev-3249	9	21	and	and	CCONJ
inlawrev-3249	9	22	remit	remit	VERB
inlawrev-3249	9	23	the	the	DET
inlawrev-3249	9	24	sales	sale	NOUN
inlawrev-3249	9	25	or	or	CCONJ
inlawrev-3249	9	26	use	use	VERB
inlawrev-3249	9	27	tax	tax	NOUN
inlawrev-3249	9	28	in	in	ADP
inlawrev-3249	9	29	accordance	accordance	NOUN
inlawrev-3249	9	30	with	with	ADP
inlawrev-3249	9	31	various	various	ADJ
inlawrev-3249	9	32	state	state	NOUN
inlawrev-3249	9	33	and	and	CCONJ
inlawrev-3249	9	34	local	local	ADJ
inlawrev-3249	9	35	statutes	statute	NOUN
inlawrev-3249	9	36	.	.	PUNCT
inlawrev-3249	10	1	thus	thus	ADV
inlawrev-3249	10	2	,	,	PUNCT
inlawrev-3249	10	3	a	a	DET
inlawrev-3249	10	4	mail	mail	NOUN
inlawrev-3249	10	5	order	order	NOUN
inlawrev-3249	10	6	retailer	retailer	NOUN
inlawrev-3249	10	7	"	"	PUNCT
inlawrev-3249	10	8	operating	operate	VERB
inlawrev-3249	10	9	"	"	PUNCT
inlawrev-3249	10	10	in	in	ADP
inlawrev-3249	10	11	only	only	ADV
inlawrev-3249	10	12	one	one	NUM
inlawrev-3249	10	13	state	state	NOUN
inlawrev-3249	10	14	achieves	achieve	VERB
inlawrev-3249	10	15	a	a	DET
inlawrev-3249	10	16	competitive	competitive	ADJ
inlawrev-3249	10	17	advantage	advantage	NOUN
inlawrev-3249	10	18	over	over	ADP
inlawrev-3249	10	19	retailers	retailer	NOUN
inlawrev-3249	10	20	in	in	ADP
inlawrev-3249	10	21	forty	forty	NUM
inlawrev-3249	10	22	-	-	PUNCT
inlawrev-3249	10	23	nine	nine	NUM
inlawrev-3249	10	24	others	other	NOUN
inlawrev-3249	10	25	.	.	PUNCT
inlawrev-3249	11	1	the	the	DET
inlawrev-3249	11	2	mail	mail	NOUN
inlawrev-3249	11	3	order	order	NOUN
inlawrev-3249	11	4	retailer	retailer	NOUN
inlawrev-3249	11	5	's	's	PART
inlawrev-3249	11	6	advantage	advantage	NOUN
inlawrev-3249	11	7	is	be	AUX
inlawrev-3249	11	8	significant	significant	ADJ
inlawrev-3249	11	9	in	in	ADP
inlawrev-3249	11	10	many	many	ADJ
inlawrev-3249	11	11	ways	way	NOUN
inlawrev-3249	11	12	.	.	PUNCT
inlawrev-3249	12	1	if	if	SCONJ
inlawrev-3249	12	2	a	a	DET
inlawrev-3249	12	3	consumer	consumer	NOUN
inlawrev-3249	12	4	has	have	VERB
inlawrev-3249	12	5	the	the	DET
inlawrev-3249	12	6	option	option	NOUN
inlawrev-3249	12	7	of	of	ADP
inlawrev-3249	12	8	choosing	choose	VERB
inlawrev-3249	12	9	between	between	ADP
inlawrev-3249	12	10	two	two	NUM
inlawrev-3249	12	11	identically	identically	ADV
inlawrev-3249	12	12	priced	price	VERB
inlawrev-3249	12	13	goods	good	NOUN
inlawrev-3249	12	14	,	,	PUNCT
inlawrev-3249	12	15	one	one	NUM
inlawrev-3249	12	16	of	of	ADP
inlawrev-3249	12	17	which	which	PRON
inlawrev-3249	12	18	is	be	AUX
inlawrev-3249	12	19	offered	offer	VERB
inlawrev-3249	12	20	for	for	ADP
inlawrev-3249	12	21	sale	sale	NOUN
inlawrev-3249	12	22	in	in	ADP
inlawrev-3249	12	23	a	a	DET
inlawrev-3249	12	24	catalog	catalog	NOUN
inlawrev-3249	12	25	and	and	CCONJ
inlawrev-3249	12	26	the	the	DET
inlawrev-3249	12	27	other	other	ADJ
inlawrev-3249	12	28	in	in	ADP
inlawrev-3249	12	29	a	a	DET
inlawrev-3249	12	30	retail	retail	ADJ
inlawrev-3249	12	31	outlet	outlet	NOUN
inlawrev-3249	12	32	,	,	PUNCT
inlawrev-3249	12	33	choosing	choose	VERB
inlawrev-3249	12	34	the	the	DET
inlawrev-3249	12	35	catalog	catalog	NOUN
inlawrev-3249	12	36	good	good	NOUN
inlawrev-3249	12	37	would	would	AUX
inlawrev-3249	12	38	save	save	VERB
inlawrev-3249	12	39	the	the	DET
inlawrev-3249	12	40	consumer	consumer	NOUN
inlawrev-3249	12	41	$	$	SYM
inlawrev-3249	12	42	100	100	NUM
inlawrev-3249	12	43	on	on	ADP
inlawrev-3249	12	44	a	a	DET
inlawrev-3249	12	45	$	$	SYM
inlawrev-3249	12	46	2000	2000	NUM
inlawrev-3249	12	47	purchase	purchase	NOUN
inlawrev-3249	12	48	in	in	ADP
inlawrev-3249	12	49	a	a	DET
inlawrev-3249	12	50	jurisdiction	jurisdiction	NOUN
inlawrev-3249	12	51	levying	levy	VERB
inlawrev-3249	12	52	a	a	DET
inlawrev-3249	12	53	use	use	NOUN
inlawrev-3249	12	54	tax	tax	NOUN
inlawrev-3249	12	55	of	of	ADP
inlawrev-3249	12	56	5	5	NUM
inlawrev-3249	12	57	%	%	NOUN
inlawrev-3249	12	58	.	.	PUNCT
inlawrev-3249	13	1	in	in	ADP
inlawrev-3249	13	2	replacing	replace	VERB
inlawrev-3249	13	3	the	the	DET
inlawrev-3249	13	4	articles	article	NOUN
inlawrev-3249	13	5	of	of	ADP
inlawrev-3249	13	6	confederation	confederation	NOUN
inlawrev-3249	13	7	with	with	ADP
inlawrev-3249	13	8	the	the	DET
inlawrev-3249	13	9	constitution	constitution	NOUN
inlawrev-3249	13	10	,	,	PUNCT
inlawrev-3249	13	11	*	*	PUNCT
inlawrev-3249	13	12	j.d	j.d	PROPN
inlawrev-3249	13	13	.	.	PROPN
inlawrev-3249	13	14	candidate	candidate	NOUN
inlawrev-3249	13	15	,	,	PUNCT
inlawrev-3249	13	16	1997	1997	NUM
inlawrev-3249	13	17	,	,	PUNCT
inlawrev-3249	13	18	indiana	indiana	PROPN
inlawrev-3249	13	19	university	university	PROPN
inlawrev-3249	13	20	school	school	NOUN
inlawrev-3249	13	21	of	of	ADP
inlawrev-3249	13	22	law	law	NOUN
inlawrev-3249	13	23	—	—	PUNCT
inlawrev-3249	13	24	indianapolis	indianapolis	PROPN
inlawrev-3249	13	25	;	;	PUNCT
inlawrev-3249	13	26	b.s	b.s	PROPN
inlawrev-3249	13	27	.	.	PROPN
inlawrev-3249	13	28	,	,	PUNCT
inlawrev-3249	13	29	cum	cum	NOUN
inlawrev-3249	13	30	laude	laude	NOUN
inlawrev-3249	13	31	,	,	PUNCT
inlawrev-3249	13	32	1992	1992	NUM
inlawrev-3249	13	33	,	,	PUNCT
inlawrev-3249	13	34	miami	miami	PROPN
inlawrev-3249	13	35	university	university	PROPN
inlawrev-3249	13	36	.	.	PUNCT
inlawrev-3249	13	37	1	1	NUM
inlawrev-3249	13	38	.	.	PUNCT
inlawrev-3249	14	1	in	in	ADP
inlawrev-3249	14	2	1990	1990	NUM
inlawrev-3249	14	3	,	,	PUNCT
inlawrev-3249	14	4	over	over	ADP
inlawrev-3249	14	5	54	54	NUM
inlawrev-3249	14	6	%	%	NOUN
inlawrev-3249	14	7	of	of	ADP
inlawrev-3249	14	8	americans	americans	PROPN
inlawrev-3249	14	9	made	make	VERB
inlawrev-3249	14	10	a	a	DET
inlawrev-3249	14	11	mail	mail	NOUN
inlawrev-3249	14	12	order	order	NOUN
inlawrev-3249	14	13	purchase	purchase	NOUN
inlawrev-3249	14	14	.	.	PUNCT
inlawrev-3249	15	1	see	see	VERB
inlawrev-3249	15	2	state	state	PROPN
inlawrev-3249	15	3	ex	ex	X
inlawrev-3249	15	4	rel	rel	PROPN
inlawrev-3249	15	5	.	.	PUNCT
inlawrev-3249	16	1	heitkamp	heitkamp	PROPN
inlawrev-3249	16	2	v.	v.	PROPN
inlawrev-3249	16	3	quill	quill	PROPN
inlawrev-3249	16	4	corp	corp	PROPN
inlawrev-3249	16	5	.	.	PROPN
inlawrev-3249	16	6	,	,	PUNCT
inlawrev-3249	16	7	470	470	NUM
inlawrev-3249	16	8	n.w.2d	n.w.2d	NOUN
inlawrev-3249	16	9	.	.	NOUN
inlawrev-3249	16	10	203	203	NUM
inlawrev-3249	16	11	,	,	PUNCT
inlawrev-3249	16	12	209	209	NUM
inlawrev-3249	16	13	(	(	PUNCT
inlawrev-3249	16	14	n.d	n.d	PROPN
inlawrev-3249	16	15	.	.	PROPN
inlawrev-3249	16	16	1991	1991	NUM
inlawrev-3249	16	17	)	)	PUNCT
inlawrev-3249	16	18	,	,	PUNCT
inlawrev-3249	16	19	rev'd	rev'd	VERB
inlawrev-3249	16	20	,	,	PUNCT
inlawrev-3249	16	21	504	504	NUM
inlawrev-3249	16	22	u.s	u.s	PROPN
inlawrev-3249	16	23	.	.	PROPN
inlawrev-3249	16	24	298	298	NUM
inlawrev-3249	16	25	(	(	PUNCT
inlawrev-3249	16	26	1992	1992	NUM
inlawrev-3249	16	27	)	)	PUNCT
inlawrev-3249	16	28	.	.	PUNCT
inlawrev-3249	17	1	2	2	X
inlawrev-3249	17	2	.	.	X
inlawrev-3249	17	3	see	see	VERB
inlawrev-3249	17	4	i	i	PRON
inlawrev-3249	17	5	d.	d.	PROPN
inlawrev-3249	17	6	in	in	ADP
inlawrev-3249	17	7	1989	1989	NUM
inlawrev-3249	17	8	,	,	PUNCT
inlawrev-3249	17	9	mail	mail	NOUN
inlawrev-3249	17	10	order	order	NOUN
inlawrev-3249	17	11	sales	sale	NOUN
inlawrev-3249	17	12	accounted	account	VERB
inlawrev-3249	17	13	for	for	ADP
inlawrev-3249	17	14	$	$	SYM
inlawrev-3249	17	15	183	183	NUM
inlawrev-3249	17	16	billion	billion	NUM
inlawrev-3249	17	17	.	.	PUNCT
inlawrev-3249	18	1	this	this	PRON
inlawrev-3249	18	2	was	be	AUX
inlawrev-3249	18	3	roughly	roughly	ADV
inlawrev-3249	18	4	75	75	NUM
inlawrev-3249	18	5	times	time	NOUN
inlawrev-3249	18	6	greater	great	ADJ
inlawrev-3249	18	7	than	than	ADP
inlawrev-3249	18	8	in	in	ADP
inlawrev-3249	18	9	1967	1967	NUM
inlawrev-3249	18	10	.	.	PUNCT
inlawrev-3249	19	1	i	i	PRON
inlawrev-3249	19	2	d.	d.	PROPN
inlawrev-3249	19	3	3	3	X
inlawrev-3249	19	4	.	.	PUNCT
inlawrev-3249	20	1	most	most	ADJ
inlawrev-3249	20	2	are	be	AUX
inlawrev-3249	20	3	familiar	familiar	ADJ
inlawrev-3249	20	4	with	with	ADP
inlawrev-3249	20	5	a	a	DET
inlawrev-3249	20	6	sales	sale	NOUN
inlawrev-3249	20	7	tax	tax	NOUN
inlawrev-3249	20	8	.	.	PUNCT
inlawrev-3249	21	1	it	it	PRON
inlawrev-3249	21	2	is	be	AUX
inlawrev-3249	21	3	a	a	DET
inlawrev-3249	21	4	tax	tax	NOUN
inlawrev-3249	21	5	generally	generally	ADV
inlawrev-3249	21	6	imposed	impose	VERB
inlawrev-3249	21	7	on	on	ADP
inlawrev-3249	21	8	retail	retail	ADJ
inlawrev-3249	21	9	purchasers	purchaser	NOUN
inlawrev-3249	21	10	of	of	ADP
inlawrev-3249	21	11	goods	good	NOUN
inlawrev-3249	21	12	(	(	PUNCT
inlawrev-3249	21	13	and	and	CCONJ
inlawrev-3249	21	14	sometimes	sometimes	ADV
inlawrev-3249	21	15	services	service	NOUN
inlawrev-3249	21	16	)	)	PUNCT
inlawrev-3249	21	17	.	.	PUNCT
inlawrev-3249	22	1	although	although	SCONJ
inlawrev-3249	22	2	it	it	PRON
inlawrev-3249	22	3	is	be	AUX
inlawrev-3249	22	4	imposed	impose	VERB
inlawrev-3249	22	5	on	on	ADP
inlawrev-3249	22	6	purchasers	purchaser	NOUN
inlawrev-3249	22	7	,	,	PUNCT
inlawrev-3249	22	8	it	it	PRON
inlawrev-3249	22	9	is	be	AUX
inlawrev-3249	22	10	generally	generally	ADV
inlawrev-3249	22	11	required	require	VERB
inlawrev-3249	22	12	to	to	PART
inlawrev-3249	22	13	be	be	AUX
inlawrev-3249	22	14	collected	collect	VERB
inlawrev-3249	22	15	by	by	ADP
inlawrev-3249	22	16	the	the	DET
inlawrev-3249	22	17	seller	seller	NOUN
inlawrev-3249	22	18	and	and	CCONJ
inlawrev-3249	22	19	remitted	remit	VERB
inlawrev-3249	22	20	to	to	ADP
inlawrev-3249	22	21	the	the	DET
inlawrev-3249	22	22	state	state	NOUN
inlawrev-3249	22	23	.	.	PUNCT
inlawrev-3249	23	1	a	a	DET
inlawrev-3249	23	2	use	use	NOUN
inlawrev-3249	23	3	tax	tax	NOUN
inlawrev-3249	23	4	is	be	AUX
inlawrev-3249	23	5	similar	similar	ADJ
inlawrev-3249	23	6	.	.	PUNCT
inlawrev-3249	24	1	it	it	PRON
inlawrev-3249	24	2	,	,	PUNCT
inlawrev-3249	24	3	too	too	ADV
inlawrev-3249	24	4	,	,	PUNCT
inlawrev-3249	24	5	is	be	AUX
inlawrev-3249	24	6	imposed	impose	VERB
inlawrev-3249	24	7	on	on	ADP
inlawrev-3249	24	8	the	the	DET
inlawrev-3249	24	9	purchaser	purchaser	NOUN
inlawrev-3249	24	10	.	.	PUNCT
inlawrev-3249	25	1	however	however	ADV
inlawrev-3249	25	2	,	,	PUNCT
inlawrev-3249	25	3	use	use	VERB
inlawrev-3249	25	4	taxes	taxis	NOUN
inlawrev-3249	25	5	are	be	AUX
inlawrev-3249	25	6	generally	generally	ADV
inlawrev-3249	25	7	imposed	impose	VERB
inlawrev-3249	25	8	on	on	ADP
inlawrev-3249	25	9	the	the	DET
inlawrev-3249	25	10	use	use	NOUN
inlawrev-3249	25	11	of	of	ADP
inlawrev-3249	25	12	property	property	NOUN
inlawrev-3249	25	13	within	within	ADP
inlawrev-3249	25	14	the	the	DET
inlawrev-3249	25	15	jurisdiction	jurisdiction	NOUN
inlawrev-3249	25	16	.	.	PUNCT
inlawrev-3249	26	1	many	many	ADJ
inlawrev-3249	26	2	states	state	NOUN
inlawrev-3249	26	3	avoid	avoid	VERB
inlawrev-3249	26	4	the	the	DET
inlawrev-3249	26	5	problem	problem	NOUN
inlawrev-3249	26	6	of	of	ADP
inlawrev-3249	26	7	double	double	ADJ
inlawrev-3249	26	8	taxation	taxation	NOUN
inlawrev-3249	26	9	of	of	ADP
inlawrev-3249	26	10	the	the	DET
inlawrev-3249	26	11	sale	sale	NOUN
inlawrev-3249	26	12	by	by	ADP
inlawrev-3249	26	13	allowing	allow	VERB
inlawrev-3249	26	14	a	a	DET
inlawrev-3249	26	15	credit	credit	NOUN
inlawrev-3249	26	16	on	on	ADP
inlawrev-3249	26	17	the	the	DET
inlawrev-3249	26	18	use	use	NOUN
inlawrev-3249	26	19	tax	tax	NOUN
inlawrev-3249	26	20	if	if	SCONJ
inlawrev-3249	26	21	a	a	DET
inlawrev-3249	26	22	sales	sale	NOUN
inlawrev-3249	26	23	tax	tax	NOUN
inlawrev-3249	26	24	was	be	AUX
inlawrev-3249	26	25	paid	pay	VERB
inlawrev-3249	26	26	.	.	PUNCT
inlawrev-3249	27	1	see	see	VERB
inlawrev-3249	27	2	henneford	henneford	PROPN
inlawrev-3249	27	3	v.	v.	PROPN
inlawrev-3249	27	4	silas	silas	PROPN
inlawrev-3249	27	5	mason	mason	PROPN
inlawrev-3249	27	6	co.	co.	PROPN
inlawrev-3249	27	7	,	,	PUNCT
inlawrev-3249	27	8	300	300	NUM
inlawrev-3249	27	9	u.s	u.s	PROPN
inlawrev-3249	27	10	.	.	PROPN
inlawrev-3249	27	11	577	577	NUM
inlawrev-3249	27	12	(	(	PUNCT
inlawrev-3249	27	13	1937	1937	NUM
inlawrev-3249	27	14	)	)	PUNCT
inlawrev-3249	27	15	.	.	PUNCT
inlawrev-3249	28	1	see	see	VERB
inlawrev-3249	28	2	also	also	ADV
inlawrev-3249	28	3	2	2	NUM
inlawrev-3249	28	4	chester	chester	PROPN
inlawrev-3249	28	5	j.	j.	PROPN
inlawrev-3249	28	6	antieau	antieau	PROPN
inlawrev-3249	28	7	,	,	PUNCT
inlawrev-3249	28	8	modern	modern	ADJ
inlawrev-3249	28	9	constftutional	constftutional	ADJ
inlawrev-3249	28	10	law	law	NOUN
inlawrev-3249	28	11	124	124	NUM
inlawrev-3249	28	12	(	(	PUNCT
inlawrev-3249	28	13	1969	1969	NUM
inlawrev-3249	28	14	&	&	CCONJ
inlawrev-3249	28	15	,	,	PUNCT
inlawrev-3249	28	16	supp	supp	PROPN
inlawrev-3249	28	17	.	.	PUNCT
inlawrev-3249	28	18	1994	1994	NUM
inlawrev-3249	28	19	)	)	PUNCT
inlawrev-3249	28	20	.	.	PUNCT
inlawrev-3249	29	1	882	882	NUM
inlawrev-3249	29	2	indiana	indiana	PROPN
inlawrev-3249	29	3	law	law	PROPN
inlawrev-3249	29	4	review	review	NOUN
inlawrev-3249	30	1	[	[	X
inlawrev-3249	30	2	vol	vol	NOUN
inlawrev-3249	30	3	.	.	PUNCT
inlawrev-3249	30	4	30:881	30:881	NUM
inlawrev-3249	30	5	the	the	DET
inlawrev-3249	30	6	framers	framer	NOUN
inlawrev-3249	30	7	intended	intend	VERB
inlawrev-3249	30	8	to	to	PART
inlawrev-3249	30	9	eliminate	eliminate	VERB
inlawrev-3249	30	10	the	the	DET
inlawrev-3249	30	11	problem	problem	NOUN
inlawrev-3249	30	12	of	of	ADP
inlawrev-3249	30	13	states	state	NOUN
inlawrev-3249	30	14	discriminating	discriminate	VERB
inlawrev-3249	30	15	against	against	ADP
inlawrev-3249	30	16	outof	outof	PROPN
inlawrev-3249	30	17	-	-	PUNCT
inlawrev-3249	30	18	state	state	NOUN
inlawrev-3249	30	19	businesses/	businesses/	PROPN
inlawrev-3249	30	20	ironically	ironically	ADV
inlawrev-3249	30	21	,	,	PUNCT
inlawrev-3249	30	22	it	it	PRON
inlawrev-3249	30	23	now	now	ADV
inlawrev-3249	30	24	seems	seem	VERB
inlawrev-3249	30	25	as	as	SCONJ
inlawrev-3249	30	26	though	though	SCONJ
inlawrev-3249	30	27	out	out	ADP
inlawrev-3249	30	28	-	-	PUNCT
inlawrev-3249	30	29	of	of	ADP
inlawrev-3249	30	30	-	-	PUNCT
inlawrev-3249	30	31	state	state	NOUN
inlawrev-3249	30	32	businesses	business	NOUN
inlawrev-3249	30	33	receive	receive	VERB
inlawrev-3249	30	34	some	some	DET
inlawrev-3249	30	35	competitive	competitive	ADJ
inlawrev-3249	30	36	advantage	advantage	NOUN
inlawrev-3249	30	37	over	over	ADP
inlawrev-3249	30	38	in	in	ADP
inlawrev-3249	30	39	-	-	PUNCT
inlawrev-3249	30	40	state	state	NOUN
inlawrev-3249	30	41	businesses.^	businesses.^	NOUN
inlawrev-3249	30	42	the	the	DET
inlawrev-3249	30	43	mail	mail	NOUN
inlawrev-3249	30	44	order	order	NOUN
inlawrev-3249	30	45	retailer	retailer	NOUN
inlawrev-3249	30	46	's	's	PART
inlawrev-3249	30	47	immunity	immunity	NOUN
inlawrev-3249	30	48	from	from	ADP
inlawrev-3249	30	49	tax	tax	NOUN
inlawrev-3249	30	50	collection	collection	NOUN
inlawrev-3249	30	51	duties	duty	NOUN
inlawrev-3249	30	52	encourages	encourage	VERB
inlawrev-3249	30	53	consumers	consumer	NOUN
inlawrev-3249	30	54	to	to	PART
inlawrev-3249	30	55	purchase	purchase	VERB
inlawrev-3249	30	56	from	from	ADP
inlawrev-3249	30	57	the	the	DET
inlawrev-3249	30	58	mail	mail	NOUN
inlawrev-3249	30	59	order	order	NOUN
inlawrev-3249	30	60	retailer	retailer	NOUN
inlawrev-3249	30	61	to	to	PART
inlawrev-3249	30	62	"	"	PUNCT
inlawrev-3249	30	63	avoid	avoid	VERB
inlawrev-3249	30	64	the	the	DET
inlawrev-3249	30	65	tax	tax	NOUN
inlawrev-3249	30	66	.	.	PUNCT
inlawrev-3249	30	67	"	"	PUNCT
inlawrev-3249	31	1	actually	actually	ADV
inlawrev-3249	31	2	,	,	PUNCT
inlawrev-3249	31	3	consumers	consumer	NOUN
inlawrev-3249	31	4	are	be	AUX
inlawrev-3249	31	5	not	not	PART
inlawrev-3249	31	6	avoiding	avoid	VERB
inlawrev-3249	31	7	the	the	DET
inlawrev-3249	31	8	tax	tax	NOUN
inlawrev-3249	31	9	as	as	ADV
inlawrev-3249	31	10	much	much	ADV
inlawrev-3249	31	11	as	as	SCONJ
inlawrev-3249	31	12	they	they	PRON
inlawrev-3249	31	13	are	be	AUX
inlawrev-3249	31	14	evading	evade	VERB
inlawrev-3249	31	15	the	the	DET
inlawrev-3249	31	16	tax	tax	NOUN
inlawrev-3249	31	17	because	because	SCONJ
inlawrev-3249	31	18	most	most	ADJ
inlawrev-3249	31	19	states	state	NOUN
inlawrev-3249	31	20	require	require	VERB
inlawrev-3249	31	21	consumers	consumer	NOUN
inlawrev-3249	31	22	to	to	PART
inlawrev-3249	31	23	remit	remit	VERB
inlawrev-3249	31	24	a	a	DET
inlawrev-3249	31	25	use	use	NOUN
inlawrev-3249	31	26	tax	tax	NOUN
inlawrev-3249	31	27	to	to	ADP
inlawrev-3249	31	28	the	the	DET
inlawrev-3249	31	29	state	state	NOUN
inlawrev-3249	31	30	in	in	ADP
inlawrev-3249	31	31	which	which	PRON
inlawrev-3249	31	32	they	they	PRON
inlawrev-3249	31	33	live	live	VERB
inlawrev-3249	31	34	if	if	SCONJ
inlawrev-3249	31	35	they	they	PRON
inlawrev-3249	31	36	have	have	AUX
inlawrev-3249	31	37	purchased	purchase	VERB
inlawrev-3249	31	38	goods	good	NOUN
inlawrev-3249	31	39	without	without	ADP
inlawrev-3249	31	40	paying	pay	VERB
inlawrev-3249	31	41	a	a	DET
inlawrev-3249	31	42	sales	sale	NOUN
inlawrev-3249	31	43	tax.^	tax.^	NOUN
inlawrev-3249	31	44	for	for	ADP
inlawrev-3249	31	45	budgetary	budgetary	ADJ
inlawrev-3249	31	46	reasons	reason	NOUN
inlawrev-3249	31	47	,	,	PUNCT
inlawrev-3249	31	48	state	state	NOUN
inlawrev-3249	31	49	audit	audit	NOUN
inlawrev-3249	31	50	departments	department	NOUN
inlawrev-3249	31	51	might	might	AUX
inlawrev-3249	31	52	claim	claim	VERB
inlawrev-3249	31	53	it	it	PRON
inlawrev-3249	31	54	is	be	AUX
inlawrev-3249	31	55	impractical	impractical	ADJ
inlawrev-3249	31	56	to	to	PART
inlawrev-3249	31	57	attempt	attempt	VERB
inlawrev-3249	31	58	to	to	PART
inlawrev-3249	31	59	enforce	enforce	VERB
inlawrev-3249	31	60	the	the	DET
inlawrev-3249	31	61	use	use	NOUN
inlawrev-3249	31	62	tax	tax	NOUN
inlawrev-3249	31	63	on	on	ADP
inlawrev-3249	31	64	individuals	individual	NOUN
inlawrev-3249	31	65	.	.	PUNCT
inlawrev-3249	32	1	consequently	consequently	ADV
inlawrev-3249	32	2	,	,	PUNCT
inlawrev-3249	32	3	states	state	NOUN
inlawrev-3249	32	4	are	be	AUX
inlawrev-3249	32	5	becoming	become	VERB
inlawrev-3249	32	6	more	more	ADV
inlawrev-3249	32	7	and	and	CCONJ
inlawrev-3249	32	8	more	more	ADV
inlawrev-3249	32	9	aggressive	aggressive	ADJ
inlawrev-3249	32	10	about	about	ADP
inlawrev-3249	32	11	requiring	require	VERB
inlawrev-3249	32	12	out	out	ADP
inlawrev-3249	32	13	-	-	PUNCT
inlawrev-3249	32	14	of	of	ADP
inlawrev-3249	32	15	-	-	PUNCT
inlawrev-3249	32	16	state	state	NOUN
inlawrev-3249	32	17	mail	mail	NOUN
inlawrev-3249	32	18	order	order	NOUN
inlawrev-3249	32	19	retailers	retailer	NOUN
inlawrev-3249	32	20	to	to	PART
inlawrev-3249	32	21	collect	collect	VERB
inlawrev-3249	32	22	the	the	DET
inlawrev-3249	32	23	use	use	NOUN
inlawrev-3249	32	24	tax	tax	NOUN
inlawrev-3249	32	25	for	for	ADP
inlawrev-3249	32	26	them.^	them.^	NOUN
inlawrev-3249	32	27	there	there	PRON
inlawrev-3249	32	28	are	be	VERB
inlawrev-3249	32	29	,	,	PUNCT
inlawrev-3249	32	30	however	however	ADV
inlawrev-3249	32	31	,	,	PUNCT
inlawrev-3249	32	32	very	very	ADV
inlawrev-3249	32	33	good	good	ADJ
inlawrev-3249	32	34	reasons	reason	NOUN
inlawrev-3249	32	35	in	in	ADP
inlawrev-3249	32	36	support	support	NOUN
inlawrev-3249	32	37	of	of	ADP
inlawrev-3249	32	38	limiting	limit	VERB
inlawrev-3249	32	39	states	state	NOUN
inlawrev-3249	32	40	'	'	PART
inlawrev-3249	32	41	abilities	ability	NOUN
inlawrev-3249	32	42	to	to	PART
inlawrev-3249	32	43	force	force	VERB
inlawrev-3249	32	44	out	out	ADV
inlawrev-3249	32	45	-	-	PUNCT
inlawrev-3249	32	46	of	of	ADP
inlawrev-3249	32	47	-	-	PUNCT
inlawrev-3249	32	48	state	state	NOUN
inlawrev-3249	32	49	retailers	retailer	NOUN
inlawrev-3249	32	50	to	to	PART
inlawrev-3249	32	51	collect	collect	VERB
inlawrev-3249	32	52	their	their	PRON
inlawrev-3249	32	53	use	use	NOUN
inlawrev-3249	32	54	taxes	taxis	NOUN
inlawrev-3249	32	55	.	.	PUNCT
inlawrev-3249	33	1	first	first	ADV
inlawrev-3249	33	2	,	,	PUNCT
inlawrev-3249	33	3	as	as	SCONJ
inlawrev-3249	33	4	previously	previously	ADV
inlawrev-3249	33	5	mentioned	mention	VERB
inlawrev-3249	33	6	,	,	PUNCT
inlawrev-3249	33	7	the	the	DET
inlawrev-3249	33	8	framers	framer	NOUN
inlawrev-3249	33	9	were	be	AUX
inlawrev-3249	33	10	concerned	concern	VERB
inlawrev-3249	33	11	with	with	ADP
inlawrev-3249	33	12	state	state	NOUN
inlawrev-3249	33	13	protectionism	protectionism	NOUN
inlawrev-3249	33	14	and	and	CCONJ
inlawrev-3249	33	15	wanted	want	VERB
inlawrev-3249	33	16	to	to	PART
inlawrev-3249	33	17	make	make	VERB
inlawrev-3249	33	18	sure	sure	ADJ
inlawrev-3249	33	19	that	that	SCONJ
inlawrev-3249	33	20	states	state	NOUN
inlawrev-3249	33	21	were	be	AUX
inlawrev-3249	33	22	not	not	PART
inlawrev-3249	33	23	penalizing	penalize	VERB
inlawrev-3249	33	24	out	out	ADV
inlawrev-3249	33	25	-	-	PUNCT
inlawrev-3249	33	26	of	of	ADP
inlawrev-3249	33	27	-	-	PUNCT
inlawrev-3249	33	28	state	state	NOUN
inlawrev-3249	33	29	companies	company	NOUN
inlawrev-3249	33	30	with	with	ADP
inlawrev-3249	33	31	burdensome	burdensome	ADJ
inlawrev-3249	33	32	regulations	regulation	NOUN
inlawrev-3249	33	33	which	which	PRON
inlawrev-3249	33	34	would	would	AUX
inlawrev-3249	33	35	impede	impede	VERB
inlawrev-3249	33	36	the	the	DET
inlawrev-3249	33	37	flow	flow	NOUN
inlawrev-3249	33	38	of	of	ADP
inlawrev-3249	33	39	interstate	interstate	ADJ
inlawrev-3249	33	40	commerce.^	commerce.^	NOUN
inlawrev-3249	33	41	as	as	ADP
inlawrev-3249	33	42	a	a	DET
inlawrev-3249	33	43	response	response	NOUN
inlawrev-3249	33	44	to	to	ADP
inlawrev-3249	33	45	these	these	DET
inlawrev-3249	33	46	concerns	concern	NOUN
inlawrev-3249	33	47	,	,	PUNCT
inlawrev-3249	33	48	the	the	DET
inlawrev-3249	33	49	framers	framer	NOUN
inlawrev-3249	33	50	incorporated	incorporate	VERB
inlawrev-3249	33	51	the	the	DET
inlawrev-3249	33	52	commerce	commerce	NOUN
inlawrev-3249	33	53	clause	clause	NOUN
inlawrev-3249	33	54	into	into	ADP
inlawrev-3249	33	55	the	the	DET
inlawrev-3249	33	56	constitution.^	constitution.^	PROPN
inlawrev-3249	33	57	second	second	ADJ
inlawrev-3249	33	58	,	,	PUNCT
inlawrev-3249	33	59	imagine	imagine	VERB
inlawrev-3249	33	60	how	how	SCONJ
inlawrev-3249	33	61	onerous	onerous	ADJ
inlawrev-3249	33	62	it	it	PRON
inlawrev-3249	33	63	would	would	AUX
inlawrev-3249	33	64	be	be	AUX
inlawrev-3249	33	65	to	to	PART
inlawrev-3249	33	66	require	require	VERB
inlawrev-3249	33	67	a	a	DET
inlawrev-3249	33	68	retailer	retailer	NOUN
inlawrev-3249	33	69	operating	operate	VERB
inlawrev-3249	33	70	in	in	ADP
inlawrev-3249	33	71	one	one	NUM
inlawrev-3249	33	72	state	state	NOUN
inlawrev-3249	33	73	to	to	PART
inlawrev-3249	33	74	read	read	VERB
inlawrev-3249	33	75	,	,	PUNCT
inlawrev-3249	33	76	understand	understand	VERB
inlawrev-3249	33	77	,	,	PUNCT
inlawrev-3249	33	78	and	and	CCONJ
inlawrev-3249	33	79	comply	comply	VERB
inlawrev-3249	33	80	with	with	ADP
inlawrev-3249	33	81	the	the	DET
inlawrev-3249	33	82	differing	differ	VERB
inlawrev-3249	33	83	definitions	definition	NOUN
inlawrev-3249	33	84	,	,	PUNCT
inlawrev-3249	33	85	exemptions	exemption	NOUN
inlawrev-3249	33	86	,	,	PUNCT
inlawrev-3249	33	87	and	and	CCONJ
inlawrev-3249	33	88	rates	rate	NOUN
inlawrev-3249	33	89	of	of	ADP
inlawrev-3249	33	90	the	the	DET
inlawrev-3249	33	91	approximately	approximately	ADV
inlawrev-3249	33	92	6500	6500	NUM
inlawrev-3249	33	93	taxing	tax	VERB
inlawrev-3249	33	94	jurisdictions	jurisdiction	NOUN
inlawrev-3249	33	95	that	that	PRON
inlawrev-3249	33	96	exist	exist	VERB
inlawrev-3249	33	97	throughout	throughout	ADP
inlawrev-3249	33	98	the	the	DET
inlawrev-3249	33	99	united	united	PROPN
inlawrev-3249	33	100	states	states	PROPN
inlawrev-3249	33	101	.	.	PUNCT
inlawrev-3249	34	1	'^	'^	AUX
inlawrev-3249	34	2	such	such	DET
inlawrev-3249	34	3	a	a	DET
inlawrev-3249	34	4	requirement	requirement	NOUN
inlawrev-3249	34	5	would	would	AUX
inlawrev-3249	34	6	impose	impose	VERB
inlawrev-3249	34	7	a	a	DET
inlawrev-3249	34	8	significant	significant	ADJ
inlawrev-3249	34	9	burden	burden	NOUN
inlawrev-3249	34	10	on	on	ADP
inlawrev-3249	34	11	interstate	interstate	ADJ
inlawrev-3249	34	12	conmierce	conmierce	NOUN
inlawrev-3249	34	13	.	.	PUNCT
inlawrev-3249	35	1	third	third	ADV
inlawrev-3249	35	2	,	,	PUNCT
inlawrev-3249	35	3	remember	remember	VERB
inlawrev-3249	35	4	that	that	SCONJ
inlawrev-3249	35	5	the	the	DET
inlawrev-3249	35	6	tax	tax	NOUN
inlawrev-3249	35	7	is	be	AUX
inlawrev-3249	35	8	not	not	PART
inlawrev-3249	35	9	on	on	ADP
inlawrev-3249	35	10	the	the	DET
inlawrev-3249	35	11	retailer	retailer	NOUN
inlawrev-3249	35	12	,	,	PUNCT
inlawrev-3249	35	13	it	it	PRON
inlawrev-3249	35	14	is	be	AUX
inlawrev-3249	35	15	on	on	ADP
inlawrev-3249	35	16	the	the	DET
inlawrev-3249	35	17	consumer	consumer	NOUN
inlawrev-3249	35	18	.	.	PUNCT
inlawrev-3249	36	1	when	when	SCONJ
inlawrev-3249	36	2	the	the	DET
inlawrev-3249	36	3	state	state	NOUN
inlawrev-3249	36	4	is	be	AUX
inlawrev-3249	36	5	allowed	allow	VERB
inlawrev-3249	36	6	to	to	PART
inlawrev-3249	36	7	impose	impose	VERB
inlawrev-3249	36	8	collection	collection	NOUN
inlawrev-3249	36	9	duties	duty	NOUN
inlawrev-3249	36	10	on	on	ADP
inlawrev-3249	36	11	retailers	retailer	NOUN
inlawrev-3249	36	12	,	,	PUNCT
inlawrev-3249	36	13	it	it	PRON
inlawrev-3249	36	14	is	be	AUX
inlawrev-3249	36	15	shifting	shift	VERB
inlawrev-3249	36	16	the	the	DET
inlawrev-3249	36	17	large	large	ADJ
inlawrev-3249	36	18	compliance	compliance	NOUN
inlawrev-3249	36	19	burden	burden	NOUN
inlawrev-3249	36	20	on	on	ADP
inlawrev-3249	36	21	companies	company	NOUN
inlawrev-3249	36	22	by	by	ADP
inlawrev-3249	36	23	forcing	force	VERB
inlawrev-3249	36	24	them	they	PRON
inlawrev-3249	36	25	to	to	PART
inlawrev-3249	36	26	collect	collect	VERB
inlawrev-3249	36	27	the	the	DET
inlawrev-3249	36	28	tax	tax	NOUN
inlawrev-3249	36	29	on	on	ADP
inlawrev-3249	36	30	its	its	PRON
inlawrev-3249	36	31	behalf	behalf	NOUN
inlawrev-3249	36	32	.	.	PUNCT
inlawrev-3249	37	1	in	in	ADP
inlawrev-3249	37	2	the	the	DET
inlawrev-3249	37	3	case	case	NOUN
inlawrev-3249	37	4	of	of	ADP
inlawrev-3249	37	5	most	most	ADJ
inlawrev-3249	37	6	sales	sale	NOUN
inlawrev-3249	37	7	and	and	CCONJ
inlawrev-3249	37	8	use	use	VERB
inlawrev-3249	37	9	tax	tax	NOUN
inlawrev-3249	37	10	statutes	statute	NOUN
inlawrev-3249	37	11	,	,	PUNCT
inlawrev-3249	37	12	the	the	DET
inlawrev-3249	37	13	state	state	NOUN
inlawrev-3249	37	14	may	may	AUX
inlawrev-3249	37	15	simultaneously	simultaneously	ADV
inlawrev-3249	37	16	may	may	AUX
inlawrev-3249	37	17	seek	seek	VERB
inlawrev-3249	37	18	payment	payment	NOUN
inlawrev-3249	37	19	of	of	ADP
inlawrev-3249	37	20	the	the	DET
inlawrev-3249	37	21	tax	tax	NOUN
inlawrev-3249	37	22	from	from	ADP
inlawrev-3249	37	23	both	both	CCONJ
inlawrev-3249	37	24	the	the	DET
inlawrev-3249	37	25	retailer	retailer	NOUN
inlawrev-3249	37	26	and	and	CCONJ
inlawrev-3249	37	27	the	the	DET
inlawrev-3249	37	28	consumer	consumer	NOUN
inlawrev-3249	37	29	if	if	SCONJ
inlawrev-3249	37	30	it	it	PRON
inlawrev-3249	37	31	chooses	choose	VERB
inlawrev-3249	37	32	.	.	PUNCT
inlawrev-3249	38	1	therefore	therefore	ADV
inlawrev-3249	38	2	,	,	PUNCT
inlawrev-3249	38	3	if	if	SCONJ
inlawrev-3249	38	4	the	the	DET
inlawrev-3249	38	5	retailer	retailer	NOUN
inlawrev-3249	38	6	can	can	AUX
inlawrev-3249	38	7	not	not	PART
inlawrev-3249	38	8	be	be	AUX
inlawrev-3249	38	9	4	4	NUM
inlawrev-3249	38	10	.	.	PUNCT
inlawrev-3249	39	1	the	the	DET
inlawrev-3249	39	2	articles	article	NOUN
inlawrev-3249	39	3	of	of	ADP
inlawrev-3249	39	4	confederation	confederation	NOUN
inlawrev-3249	39	5	were	be	AUX
inlawrev-3249	39	6	replaced	replace	VERB
inlawrev-3249	39	7	by	by	ADP
inlawrev-3249	39	8	the	the	DET
inlawrev-3249	39	9	constitution	constitution	NOUN
inlawrev-3249	39	10	for	for	ADP
inlawrev-3249	39	11	a	a	DET
inlawrev-3249	39	12	variety	variety	NOUN
inlawrev-3249	39	13	of	of	ADP
inlawrev-3249	39	14	reasons	reason	NOUN
inlawrev-3249	39	15	.	.	PUNCT
inlawrev-3249	40	1	one	one	NUM
inlawrev-3249	40	2	very	very	ADV
inlawrev-3249	40	3	important	important	ADJ
inlawrev-3249	40	4	reason	reason	NOUN
inlawrev-3249	40	5	,	,	PUNCT
inlawrev-3249	40	6	however	however	ADV
inlawrev-3249	40	7	,	,	PUNCT
inlawrev-3249	40	8	was	be	AUX
inlawrev-3249	40	9	that	that	SCONJ
inlawrev-3249	40	10	the	the	DET
inlawrev-3249	40	11	states	state	NOUN
inlawrev-3249	40	12	were	be	AUX
inlawrev-3249	40	13	engaging	engage	VERB
inlawrev-3249	40	14	in	in	ADP
inlawrev-3249	40	15	destructive	destructive	ADJ
inlawrev-3249	40	16	trade	trade	NOUN
inlawrev-3249	40	17	wars	war	NOUN
inlawrev-3249	40	18	against	against	ADP
inlawrev-3249	40	19	each	each	DET
inlawrev-3249	40	20	other	other	ADJ
inlawrev-3249	40	21	.	.	PUNCT
inlawrev-3249	41	1	state	state	NOUN
inlawrev-3249	41	2	and	and	CCONJ
inlawrev-3249	41	3	local	local	ADJ
inlawrev-3249	41	4	governments	government	NOUN
inlawrev-3249	41	5	were	be	AUX
inlawrev-3249	41	6	too	too	ADV
inlawrev-3249	41	7	responsive	responsive	ADJ
inlawrev-3249	41	8	to	to	ADP
inlawrev-3249	41	9	local	local	ADJ
inlawrev-3249	41	10	economic	economic	ADJ
inlawrev-3249	41	11	interests	interest	NOUN
inlawrev-3249	41	12	,	,	PUNCT
inlawrev-3249	41	13	often	often	ADV
inlawrev-3249	41	14	protecting	protect	VERB
inlawrev-3249	41	15	those	those	DET
inlawrev-3249	41	16	interests	interest	NOUN
inlawrev-3249	41	17	at	at	ADP
inlawrev-3249	41	18	the	the	DET
inlawrev-3249	41	19	expense	expense	NOUN
inlawrev-3249	41	20	of	of	ADP
inlawrev-3249	41	21	non	non	ADJ
inlawrev-3249	41	22	-	-	ADJ
inlawrev-3249	41	23	local	local	ADJ
inlawrev-3249	41	24	businesses	business	NOUN
inlawrev-3249	41	25	and	and	CCONJ
inlawrev-3249	41	26	citizens	citizen	NOUN
inlawrev-3249	41	27	.	.	PUNCT
inlawrev-3249	42	1	see	see	VERB
inlawrev-3249	42	2	laurence	laurence	PROPN
inlawrev-3249	42	3	tribe	tribe	PROPN
inlawrev-3249	42	4	,	,	PUNCT
inlawrev-3249	42	5	american	american	ADJ
inlawrev-3249	42	6	constitutional	constitutional	ADJ
inlawrev-3249	42	7	law	law	NOUN
inlawrev-3249	42	8	403	403	NUM
inlawrev-3249	42	9	-	-	SYM
inlawrev-3249	42	10	404	404	NUM
inlawrev-3249	42	11	(	(	PUNCT
inlawrev-3249	42	12	2d	2d	NOUN
inlawrev-3249	42	13	.	.	PUNCT
inlawrev-3249	43	1	ed	ed	NOUN
inlawrev-3249	43	2	.	.	NOUN
inlawrev-3249	43	3	1988	1988	NUM
inlawrev-3249	43	4	)	)	PUNCT
inlawrev-3249	43	5	.	.	PUNCT
inlawrev-3249	44	1	5	5	X
inlawrev-3249	44	2	.	.	X
inlawrev-3249	44	3	see	see	VERB
inlawrev-3249	44	4	henneford	henneford	PROPN
inlawrev-3249	44	5	,	,	PUNCT
inlawrev-3249	45	1	300	300	NUM
inlawrev-3249	45	2	u.s	u.s	PROPN
inlawrev-3249	45	3	.	.	PROPN
inlawrev-3249	45	4	at	at	ADP
inlawrev-3249	45	5	586	586	NUM
inlawrev-3249	45	6	(	(	PUNCT
inlawrev-3249	45	7	holding	hold	VERB
inlawrev-3249	45	8	that	that	SCONJ
inlawrev-3249	45	9	a	a	DET
inlawrev-3249	45	10	state	state	NOUN
inlawrev-3249	45	11	may	may	AUX
inlawrev-3249	45	12	act	act	VERB
inlawrev-3249	45	13	to	to	PART
inlawrev-3249	45	14	reduce	reduce	VERB
inlawrev-3249	45	15	this	this	DET
inlawrev-3249	45	16	competitive	competitive	ADJ
inlawrev-3249	45	17	advantage	advantage	NOUN
inlawrev-3249	45	18	via	via	ADP
inlawrev-3249	45	19	taxation	taxation	NOUN
inlawrev-3249	45	20	)	)	PUNCT
inlawrev-3249	45	21	.	.	PUNCT
inlawrev-3249	46	1	6	6	X
inlawrev-3249	46	2	.	.	X
inlawrev-3249	46	3	see	see	VERB
inlawrev-3249	46	4	,	,	PUNCT
inlawrev-3249	46	5	e.g.	e.g.	ADV
inlawrev-3249	46	6	,	,	PUNCT
inlawrev-3249	47	1	ind	ind	PROPN
inlawrev-3249	47	2	.	.	PUNCT
inlawrev-3249	47	3	code	code	PROPN
inlawrev-3249	47	4	§	§	PROPN
inlawrev-3249	47	5	§	§	PROPN
inlawrev-3249	47	6	6	6	NUM
inlawrev-3249	47	7	-	-	SYM
inlawrev-3249	47	8	2.5	2.5	NUM
inlawrev-3249	47	9	-	-	PUNCT
inlawrev-3249	47	10	3	3	NUM
inlawrev-3249	47	11	-	-	PUNCT
inlawrev-3249	47	12	2(a	2(a	NUM
inlawrev-3249	47	13	)	)	PUNCT
inlawrev-3249	47	14	,	,	PUNCT
inlawrev-3249	48	1	-6	-6	PROPN
inlawrev-3249	48	2	(	(	PUNCT
inlawrev-3249	48	3	1993	1993	NUM
inlawrev-3249	48	4	)	)	PUNCT
inlawrev-3249	48	5	;	;	PUNCT
inlawrev-3249	49	1	va	va	PROPN
inlawrev-3249	49	2	.	.	PROPN
inlawrev-3249	49	3	code	code	PROPN
inlawrev-3249	49	4	ann	ann	PROPN
inlawrev-3249	49	5	.	.	PUNCT
inlawrev-3249	50	1	§	§	PROPN
inlawrev-3249	50	2	58.1	58.1	NUM
inlawrev-3249	50	3	-	-	SYM
inlawrev-3249	50	4	604	604	NUM
inlawrev-3249	50	5	(	(	PUNCT
inlawrev-3249	50	6	michie	michie	PROPN
inlawrev-3249	50	7	1997	1997	NUM
inlawrev-3249	50	8	)	)	PUNCT
inlawrev-3249	50	9	.	.	PUNCT
inlawrev-3249	51	1	see	see	VERB
inlawrev-3249	51	2	also	also	ADV
inlawrev-3249	51	3	generally	generally	ADV
inlawrev-3249	51	4	michael	michael	PROPN
inlawrev-3249	51	5	c.	c.	PROPN
inlawrev-3249	51	6	hamersley	hamersley	PROPN
inlawrev-3249	51	7	,	,	PUNCT
inlawrev-3249	51	8	will	will	AUX
inlawrev-3249	51	9	the	the	DET
inlawrev-3249	51	10	bellas	bellas	PROPN
inlawrev-3249	51	11	hess	hess	PROPN
inlawrev-3249	51	12	physical	physical	PROPN
inlawrev-3249	51	13	presence	presence	NOUN
inlawrev-3249	51	14	requirement	requirement	NOUN
inlawrev-3249	51	15	continue	continue	VERB
inlawrev-3249	51	16	to	to	PART
inlawrev-3249	51	17	protect	protect	VERB
inlawrev-3249	51	18	out	out	ADP
inlawrev-3249	51	19	-	-	PUNCT
inlawrev-3249	51	20	of	of	ADP
inlawrev-3249	51	21	-	-	PUNCT
inlawrev-3249	51	22	state	state	NOUN
inlawrev-3249	51	23	mail	mail	NOUN
inlawrev-3249	51	24	-	-	PUNCT
inlawrev-3249	51	25	order	order	NOUN
inlawrev-3249	51	26	retailersfrom	retailersfrom	ADP
inlawrev-3249	51	27	state	state	NOUN
inlawrev-3249	51	28	use	use	VERB
inlawrev-3249	51	29	taxes	taxis	NOUN
inlawrev-3249	51	30	in	in	ADP
inlawrev-3249	51	31	the	the	DET
inlawrev-3249	51	32	quill	quill	NOUN
inlawrev-3249	51	33	era	era	NOUN
inlawrev-3249	51	34	?	?	PUNCT
inlawrev-3249	52	1	quill	quill	PROPN
inlawrev-3249	52	2	corp	corp	PROPN
inlawrev-3249	52	3	.	.	PROPN
inlawrev-3249	52	4	v.	v.	ADP
inlawrev-3249	52	5	north	north	PROPN
inlawrev-3249	52	6	dakota	dakota	PROPN
inlawrev-3249	52	7	,	,	PUNCT
inlawrev-3249	52	8	46	46	NUM
inlawrev-3249	52	9	tax	tax	NOUN
inlawrev-3249	52	10	law	law	NOUN
inlawrev-3249	52	11	.	.	PUNCT
inlawrev-3249	53	1	515	515	NUM
inlawrev-3249	53	2	,	,	PUNCT
inlawrev-3249	53	3	515	515	NUM
inlawrev-3249	53	4	&	&	CCONJ
inlawrev-3249	53	5	nn.4	nn.4	PROPN
inlawrev-3249	53	6	-	-	PUNCT
inlawrev-3249	53	7	6	6	NUM
inlawrev-3249	53	8	(	(	PUNCT
inlawrev-3249	53	9	1993	1993	NUM
inlawrev-3249	53	10	)	)	PUNCT
inlawrev-3249	53	11	.	.	PUNCT
inlawrev-3249	54	1	7	7	X
inlawrev-3249	54	2	.	.	X
inlawrev-3249	54	3	see	see	VERB
inlawrev-3249	54	4	generally	generally	ADV
inlawrev-3249	54	5	w.	w.	PROPN
inlawrev-3249	54	6	carl	carl	PROPN
inlawrev-3249	54	7	spining	spining	PROPN
inlawrev-3249	54	8	,	,	PUNCT
inlawrev-3249	54	9	forcing	force	VERB
inlawrev-3249	54	10	mail	mail	NOUN
inlawrev-3249	54	11	-	-	PUNCT
inlawrev-3249	54	12	order	order	NOUN
inlawrev-3249	54	13	houses	house	NOUN
inlawrev-3249	54	14	to	to	PART
inlawrev-3249	54	15	collect	collect	VERB
inlawrev-3249	54	16	use	use	NOUN
inlawrev-3249	54	17	taxes	taxis	NOUN
inlawrev-3249	54	18	in	in	ADP
inlawrev-3249	54	19	the	the	DET
inlawrev-3249	54	20	wake	wake	NOUN
inlawrev-3249	54	21	o/	o/	PROPN
inlawrev-3249	54	22	quill	quill	PROPN
inlawrev-3249	54	23	corp	corp	PROPN
inlawrev-3249	54	24	.	.	PROPN
inlawrev-3249	54	25	v.	v.	ADP
inlawrev-3249	54	26	north	north	PROPN
inlawrev-3249	54	27	dakota	dakota	PROPN
inlawrev-3249	54	28	,	,	PUNCT
inlawrev-3249	54	29	60	60	NUM
inlawrev-3249	54	30	tenn	tenn	PROPN
inlawrev-3249	54	31	.	.	PUNCT
inlawrev-3249	55	1	l.	l.	PROPN
inlawrev-3249	55	2	rev	rev	AUX
inlawrev-3249	55	3	.	.	PROPN
inlawrev-3249	55	4	1021	1021	NUM
inlawrev-3249	55	5	(	(	PUNCT
inlawrev-3249	55	6	1993	1993	NUM
inlawrev-3249	55	7	)	)	PUNCT
inlawrev-3249	55	8	(	(	PUNCT
inlawrev-3249	55	9	arguing	argue	VERB
inlawrev-3249	55	10	that	that	SCONJ
inlawrev-3249	55	11	the	the	DET
inlawrev-3249	55	12	current	current	ADJ
inlawrev-3249	55	13	constitutional	constitutional	ADJ
inlawrev-3249	55	14	interpretation	interpretation	NOUN
inlawrev-3249	55	15	that	that	PRON
inlawrev-3249	55	16	allows	allow	VERB
inlawrev-3249	55	17	out	out	ADP
inlawrev-3249	55	18	-	-	PUNCT
inlawrev-3249	55	19	of	of	ADP
inlawrev-3249	55	20	-	-	PUNCT
inlawrev-3249	55	21	state	state	NOUN
inlawrev-3249	55	22	retailers	retailer	NOUN
inlawrev-3249	55	23	to	to	PART
inlawrev-3249	55	24	avoid	avoid	VERB
inlawrev-3249	55	25	a	a	DET
inlawrev-3249	55	26	state	state	NOUN
inlawrev-3249	55	27	's	's	PART
inlawrev-3249	55	28	use	use	NOUN
inlawrev-3249	55	29	tax	tax	NOUN
inlawrev-3249	55	30	is	be	AUX
inlawrev-3249	55	31	unfair	unfair	ADJ
inlawrev-3249	55	32	)	)	PUNCT
inlawrev-3249	55	33	.	.	PUNCT
inlawrev-3249	56	1	8	8	X
inlawrev-3249	56	2	.	.	X
inlawrev-3249	56	3	see	see	VERB
inlawrev-3249	56	4	generally	generally	ADV
inlawrev-3249	56	5	the	the	DET
inlawrev-3249	56	6	federalist	federalist	NOUN
inlawrev-3249	56	7	nos	nos	NOUN
inlawrev-3249	56	8	.	.	PROPN
inlawrev-3249	56	9	7	7	NUM
inlawrev-3249	56	10	,	,	PUNCT
inlawrev-3249	56	11	1	1	NUM
inlawrev-3249	56	12	1	1	NUM
inlawrev-3249	56	13	(	(	PUNCT
inlawrev-3249	56	14	alexander	alexander	PROPN
inlawrev-3249	56	15	hamilton	hamilton	PROPN
inlawrev-3249	56	16	)	)	PUNCT
inlawrev-3249	56	17	;	;	PUNCT
inlawrev-3249	56	18	tribe	tribe	NOUN
inlawrev-3249	56	19	,	,	PUNCT
inlawrev-3249	56	20	supra	supra	PROPN
inlawrev-3249	56	21	note	note	NOUN
inlawrev-3249	56	22	4	4	NUM
inlawrev-3249	56	23	.	.	NOUN
inlawrev-3249	56	24	9	9	NUM
inlawrev-3249	56	25	.	.	X
inlawrev-3249	57	1	i	i	PRON
inlawrev-3249	57	2	d.	d.	PROPN
inlawrev-3249	57	3	10	10	NUM
inlawrev-3249	57	4	.	.	PUNCT
inlawrev-3249	58	1	see	see	VERB
inlawrev-3249	58	2	pamela	pamela	PROPN
inlawrev-3249	58	3	m.	m.	PROPN
inlawrev-3249	58	4	krill	krill	PROPN
inlawrev-3249	58	5	,	,	PUNCT
inlawrev-3249	58	6	quill	quill	PROPN
inlawrev-3249	58	7	corp	corp	PROPN
inlawrev-3249	58	8	.	.	PROPN
inlawrev-3249	59	1	v.	v.	ADP
inlawrev-3249	59	2	north	north	PROPN
inlawrev-3249	59	3	dakota	dakota	PROPN
inlawrev-3249	59	4	;	;	PUNCT
inlawrev-3249	59	5	tax	tax	NOUN
inlawrev-3249	59	6	nexus	nexus	NOUN
inlawrev-3249	59	7	under	under	ADP
inlawrev-3249	59	8	the	the	DET
inlawrev-3249	59	9	due	due	ADJ
inlawrev-3249	59	10	process	process	NOUN
inlawrev-3249	59	11	and	and	CCONJ
inlawrev-3249	59	12	commerce	commerce	NOUN
inlawrev-3249	59	13	clauses	clause	NOUN
inlawrev-3249	59	14	no	no	ADV
inlawrev-3249	59	15	longer	long	ADV
inlawrev-3249	59	16	the	the	DET
inlawrev-3249	59	17	same	same	ADJ
inlawrev-3249	59	18	,	,	PUNCT
inlawrev-3249	59	19	1993	1993	NUM
inlawrev-3249	59	20	wis	wis	NOUN
inlawrev-3249	59	21	.	.	PUNCT
inlawrev-3249	60	1	l.	l.	PROPN
inlawrev-3249	60	2	rev	rev	PROPN
inlawrev-3249	60	3	.	.	PROPN
inlawrev-3249	60	4	1405	1405	NUM
inlawrev-3249	60	5	,	,	PUNCT
inlawrev-3249	60	6	1429	1429	NUM
inlawrev-3249	60	7	&	&	CCONJ
inlawrev-3249	60	8	.	.	PUNCT
inlawrev-3249	61	1	n.l49	n.l49	NUM
inlawrev-3249	61	2	.	.	NOUN
inlawrev-3249	61	3	1997	1997	NUM
inlawrev-3249	61	4	]	]	PUNCT
inlawrev-3249	61	5	mail	mail	NOUN
inlawrev-3249	61	6	order	order	NOUN
inlawrev-3249	61	7	retailers	retailer	NOUN
inlawrev-3249	61	8	883	883	NUM
inlawrev-3249	61	9	compelled	compel	VERB
inlawrev-3249	61	10	to	to	PART
inlawrev-3249	61	11	collect	collect	VERB
inlawrev-3249	61	12	the	the	DET
inlawrev-3249	61	13	tax	tax	NOUN
inlawrev-3249	61	14	because	because	SCONJ
inlawrev-3249	61	15	its	its	PRON
inlawrev-3249	61	16	nexus	nexus	NOUN
inlawrev-3249	61	17	with	with	ADP
inlawrev-3249	61	18	the	the	DET
inlawrev-3249	61	19	state	state	NOUN
inlawrev-3249	61	20	is	be	AUX
inlawrev-3249	61	21	not	not	PART
inlawrev-3249	61	22	sufficient	sufficient	ADJ
inlawrev-3249	61	23	,	,	PUNCT
inlawrev-3249	61	24	the	the	DET
inlawrev-3249	61	25	state	state	NOUN
inlawrev-3249	61	26	has	have	AUX
inlawrev-3249	61	27	not	not	PART
inlawrev-3249	61	28	necessarily	necessarily	ADV
inlawrev-3249	61	29	lost	lose	VERB
inlawrev-3249	61	30	revenue	revenue	NOUN
inlawrev-3249	61	31	from	from	ADP
inlawrev-3249	61	32	the	the	DET
inlawrev-3249	61	33	transaction	transaction	NOUN
inlawrev-3249	61	34	states	state	NOUN
inlawrev-3249	61	35	can	can	AUX
inlawrev-3249	61	36	,	,	PUNCT
inlawrev-3249	61	37	and	and	CCONJ
inlawrev-3249	61	38	often	often	ADV
inlawrev-3249	61	39	do	do	AUX
inlawrev-3249	61	40	,	,	PUNCT
inlawrev-3249	61	41	collect	collect	VERB
inlawrev-3249	61	42	the	the	DET
inlawrev-3249	61	43	tax	tax	NOUN
inlawrev-3249	61	44	from	from	ADP
inlawrev-3249	61	45	the	the	DET
inlawrev-3249	61	46	consumer	consumer	NOUN
inlawrev-3249	61	47	.	.	PUNCT
inlawrev-3249	62	1	'^	'^	PROPN
inlawrev-3249	62	2	today	today	NOUN
inlawrev-3249	62	3	,	,	PUNCT
inlawrev-3249	62	4	it	it	PRON
inlawrev-3249	62	5	is	be	AUX
inlawrev-3249	62	6	clear	clear	ADJ
inlawrev-3249	62	7	that	that	SCONJ
inlawrev-3249	62	8	retailers	retailer	NOUN
inlawrev-3249	62	9	who	who	PRON
inlawrev-3249	62	10	have	have	VERB
inlawrev-3249	62	11	no	no	DET
inlawrev-3249	62	12	physical	physical	ADJ
inlawrev-3249	62	13	presence	presence	NOUN
inlawrev-3249	62	14	in	in	ADP
inlawrev-3249	62	15	a	a	DET
inlawrev-3249	62	16	state	state	NOUN
inlawrev-3249	62	17	can	can	AUX
inlawrev-3249	62	18	not	not	PART
inlawrev-3249	62	19	be	be	AUX
inlawrev-3249	62	20	compelled	compel	VERB
inlawrev-3249	62	21	to	to	PART
inlawrev-3249	62	22	collect	collect	VERB
inlawrev-3249	62	23	that	that	DET
inlawrev-3249	62	24	state	state	NOUN
inlawrev-3249	62	25	's	's	PART
inlawrev-3249	62	26	use	use	NOUN
inlawrev-3249	62	27	tax	tax	NOUN
inlawrev-3249	62	28	.	.	PUNCT
inlawrev-3249	63	1	'^	'^	NOUN
inlawrev-3249	63	2	it	it	PRON
inlawrev-3249	63	3	is	be	AUX
inlawrev-3249	63	4	equally	equally	ADV
inlawrev-3249	63	5	clear	clear	ADJ
inlawrev-3249	63	6	that	that	SCONJ
inlawrev-3249	63	7	those	those	DET
inlawrev-3249	63	8	retailers	retailer	NOUN
inlawrev-3249	63	9	maintaining	maintain	VERB
inlawrev-3249	63	10	a	a	DET
inlawrev-3249	63	11	continuous	continuous	ADJ
inlawrev-3249	63	12	operation	operation	NOUN
inlawrev-3249	63	13	in	in	ADP
inlawrev-3249	63	14	a	a	DET
inlawrev-3249	63	15	state	state	NOUN
inlawrev-3249	63	16	can	can	AUX
inlawrev-3249	63	17	be	be	AUX
inlawrev-3249	63	18	compelled	compel	VERB
inlawrev-3249	63	19	to	to	PART
inlawrev-3249	63	20	collect	collect	VERB
inlawrev-3249	63	21	that	that	DET
inlawrev-3249	63	22	state	state	NOUN
inlawrev-3249	63	23	's	's	PART
inlawrev-3249	63	24	tax	tax	NOUN
inlawrev-3249	63	25	.	.	PUNCT
inlawrev-3249	64	1	'^	'^	NOUN
inlawrev-3249	64	2	what	what	PRON
inlawrev-3249	64	3	is	be	AUX
inlawrev-3249	64	4	troublesome	troublesome	ADJ
inlawrev-3249	64	5	to	to	ADP
inlawrev-3249	64	6	retailers	retailer	NOUN
inlawrev-3249	64	7	and	and	CCONJ
inlawrev-3249	64	8	state	state	NOUN
inlawrev-3249	64	9	taxing	tax	VERB
inlawrev-3249	64	10	authorities	authority	NOUN
inlawrev-3249	64	11	is	be	AUX
inlawrev-3249	64	12	the	the	DET
inlawrev-3249	64	13	gray	gray	ADJ
inlawrev-3249	64	14	area	area	NOUN
inlawrev-3249	64	15	in	in	ADP
inlawrev-3249	64	16	-	-	PUNCT
inlawrev-3249	64	17	between	between	NOUN
inlawrev-3249	64	18	.	.	PUNCT
inlawrev-3249	65	1	how	how	SCONJ
inlawrev-3249	65	2	substantial	substantial	ADJ
inlawrev-3249	65	3	must	must	AUX
inlawrev-3249	65	4	the	the	DET
inlawrev-3249	65	5	business	business	NOUN
inlawrev-3249	65	6	physical	physical	ADJ
inlawrev-3249	65	7	presence	presence	NOUN
inlawrev-3249	65	8	be	be	AUX
inlawrev-3249	65	9	in	in	ADP
inlawrev-3249	65	10	the	the	DET
inlawrev-3249	65	11	taxing	tax	VERB
inlawrev-3249	65	12	state	state	NOUN
inlawrev-3249	65	13	?	?	PUNCT
inlawrev-3249	66	1	will	will	AUX
inlawrev-3249	66	2	a	a	DET
inlawrev-3249	66	3	certain	certain	ADJ
inlawrev-3249	66	4	number	number	NOUN
inlawrev-3249	66	5	of	of	ADP
inlawrev-3249	66	6	trips	trip	NOUN
inlawrev-3249	66	7	to	to	ADP
inlawrev-3249	66	8	the	the	DET
inlawrev-3249	66	9	taxing	tax	VERB
inlawrev-3249	66	10	state	state	NOUN
inlawrev-3249	66	11	constitute	constitute	VERB
inlawrev-3249	66	12	a	a	DET
inlawrev-3249	66	13	sufficient	sufficient	ADJ
inlawrev-3249	66	14	nexus	nexus	NOUN
inlawrev-3249	66	15	so	so	SCONJ
inlawrev-3249	66	16	that	that	SCONJ
inlawrev-3249	66	17	the	the	DET
inlawrev-3249	66	18	state	state	NOUN
inlawrev-3249	66	19	may	may	AUX
inlawrev-3249	66	20	impose	impose	VERB
inlawrev-3249	66	21	collection	collection	NOUN
inlawrev-3249	66	22	duties	duty	NOUN
inlawrev-3249	66	23	on	on	ADP
inlawrev-3249	66	24	the	the	DET
inlawrev-3249	66	25	retailers	retailer	NOUN
inlawrev-3249	66	26	?	?	PUNCT
inlawrev-3249	67	1	in	in	ADP
inlawrev-3249	67	2	quill	quill	PROPN
inlawrev-3249	67	3	corp	corp	PROPN
inlawrev-3249	67	4	.	.	PROPN
inlawrev-3249	68	1	v.	v.	PROPN
inlawrev-3249	68	2	north	north	PROPN
inlawrev-3249	68	3	dakota,^^	dakota,^^	VERB
inlawrev-3249	69	1	the	the	DET
inlawrev-3249	69	2	u.s	u.s	PROPN
inlawrev-3249	69	3	.	.	PROPN
inlawrev-3249	69	4	supreme	supreme	PROPN
inlawrev-3249	69	5	court	court	PROPN
inlawrev-3249	69	6	reaffirmed	reaffirm	VERB
inlawrev-3249	69	7	its	its	PRON
inlawrev-3249	69	8	longstanding	longstanding	ADJ
inlawrev-3249	69	9	rule	rule	NOUN
inlawrev-3249	69	10	that	that	SCONJ
inlawrev-3249	69	11	a	a	DET
inlawrev-3249	69	12	"	"	PUNCT
inlawrev-3249	69	13	physical	physical	ADJ
inlawrev-3249	69	14	presence	presence	NOUN
inlawrev-3249	69	15	"	"	PUNCT
inlawrev-3249	69	16	was	be	AUX
inlawrev-3249	69	17	necessary	necessary	ADJ
inlawrev-3249	69	18	for	for	SCONJ
inlawrev-3249	69	19	a	a	DET
inlawrev-3249	69	20	state	state	NOUN
inlawrev-3249	69	21	to	to	PART
inlawrev-3249	69	22	impose	impose	VERB
inlawrev-3249	69	23	the	the	DET
inlawrev-3249	69	24	collection	collection	NOUN
inlawrev-3249	69	25	of	of	ADP
inlawrev-3249	69	26	use	use	NOUN
inlawrev-3249	69	27	taxes	taxis	NOUN
inlawrev-3249	69	28	.	.	PUNCT
inlawrev-3249	70	1	'	'	PUNCT
inlawrev-3249	70	2	^	^	PUNCT
inlawrev-3249	70	3	subsequently	subsequently	ADV
inlawrev-3249	70	4	,	,	PUNCT
inlawrev-3249	70	5	in	in	ADP
inlawrev-3249	70	6	orvis	orvis	PROPN
inlawrev-3249	70	7	co.	co.	PROPN
inlawrev-3249	71	1	v.	v.	SCONJ
inlawrev-3249	71	2	tax	tax	NOUN
inlawrev-3249	71	3	appeals	appeal	NOUN
inlawrev-3249	71	4	tribunal}^	tribunal}^	VERB
inlawrev-3249	71	5	the	the	DET
inlawrev-3249	71	6	new	new	PROPN
inlawrev-3249	71	7	york	york	PROPN
inlawrev-3249	71	8	court	court	PROPN
inlawrev-3249	71	9	of	of	ADP
inlawrev-3249	71	10	appeals	appeals	PROPN
inlawrev-3249	71	11	interpreted	interpret	VERB
inlawrev-3249	71	12	the	the	DET
inlawrev-3249	71	13	court	court	NOUN
inlawrev-3249	71	14	's	's	PART
inlawrev-3249	71	15	physical	physical	ADJ
inlawrev-3249	71	16	presence	presence	NOUN
inlawrev-3249	71	17	requirement	requirement	NOUN
inlawrev-3249	71	18	to	to	PART
inlawrev-3249	71	19	mean	mean	VERB
inlawrev-3249	71	20	that	that	SCONJ
inlawrev-3249	71	21	the	the	DET
inlawrev-3249	71	22	presence	presence	NOUN
inlawrev-3249	71	23	must	must	AUX
inlawrev-3249	71	24	only	only	ADV
inlawrev-3249	71	25	be	be	AUX
inlawrev-3249	71	26	"	"	PUNCT
inlawrev-3249	71	27	demonstrably	demonstrably	ADV
inlawrev-3249	71	28	more	more	ADJ
inlawrev-3249	71	29	than	than	ADP
inlawrev-3249	71	30	a	a	DET
inlawrev-3249	71	31	shghtest	shght	ADJ
inlawrev-3249	71	32	presence	presence	NOUN
inlawrev-3249	71	33	.	.	PUNCT
inlawrev-3249	72	1	"^^	"^^	PROPN
inlawrev-3249	72	2	this	this	DET
inlawrev-3249	72	3	note	note	NOUN
inlawrev-3249	72	4	examines	examine	VERB
inlawrev-3249	72	5	the	the	DET
inlawrev-3249	72	6	problem	problem	NOUN
inlawrev-3249	72	7	of	of	ADP
inlawrev-3249	72	8	imposing	impose	VERB
inlawrev-3249	72	9	use	use	NOUN
inlawrev-3249	72	10	tax	tax	NOUN
inlawrev-3249	72	11	collection	collection	NOUN
inlawrev-3249	72	12	on	on	ADP
inlawrev-3249	72	13	out	out	ADP
inlawrev-3249	72	14	-	-	PUNCT
inlawrev-3249	72	15	of	of	ADP
inlawrev-3249	72	16	-	-	PUNCT
inlawrev-3249	72	17	state	state	NOUN
inlawrev-3249	72	18	mail	mail	NOUN
inlawrev-3249	72	19	order	order	NOUN
inlawrev-3249	72	20	retailers	retailer	NOUN
inlawrev-3249	72	21	in	in	ADP
inlawrev-3249	72	22	light	light	NOUN
inlawrev-3249	72	23	of	of	ADP
inlawrev-3249	72	24	both	both	DET
inlawrev-3249	72	25	quill	quill	NOUN
inlawrev-3249	72	26	and	and	CCONJ
inlawrev-3249	72	27	orvis	orvis	PROPN
inlawrev-3249	72	28	.	.	PUNCT
inlawrev-3249	73	1	in	in	ADP
inlawrev-3249	73	2	an	an	DET
inlawrev-3249	73	3	effort	effort	NOUN
inlawrev-3249	73	4	to	to	PART
inlawrev-3249	73	5	understand	understand	VERB
inlawrev-3249	73	6	the	the	DET
inlawrev-3249	73	7	current	current	ADJ
inlawrev-3249	73	8	state	state	NOUN
inlawrev-3249	73	9	of	of	ADP
inlawrev-3249	73	10	the	the	DET
inlawrev-3249	73	11	law	law	NOUN
inlawrev-3249	73	12	,	,	PUNCT
inlawrev-3249	73	13	this	this	DET
inlawrev-3249	73	14	note	note	NOUN
inlawrev-3249	73	15	summarizes	summarize	VERB
inlawrev-3249	73	16	the	the	DET
inlawrev-3249	73	17	history	history	NOUN
inlawrev-3249	73	18	of	of	ADP
inlawrev-3249	73	19	supreme	supreme	PROPN
inlawrev-3249	73	20	court	court	PROPN
inlawrev-3249	73	21	jurisprudence	jurisprudence	NOUN
inlawrev-3249	73	22	with	with	ADP
inlawrev-3249	73	23	regard	regard	NOUN
inlawrev-3249	73	24	to	to	ADP
inlawrev-3249	73	25	these	these	DET
inlawrev-3249	73	26	problems	problem	NOUN
inlawrev-3249	73	27	.	.	PUNCT
inlawrev-3249	74	1	second	second	ADJ
inlawrev-3249	74	2	,	,	PUNCT
inlawrev-3249	74	3	this	this	DET
inlawrev-3249	74	4	note	note	NOUN
inlawrev-3249	74	5	studies	study	VERB
inlawrev-3249	74	6	the	the	DET
inlawrev-3249	74	7	majority	majority	NOUN
inlawrev-3249	74	8	and	and	CCONJ
inlawrev-3249	74	9	dissenting	dissent	VERB
inlawrev-3249	74	10	opinions	opinion	NOUN
inlawrev-3249	74	11	in	in	ADP
inlawrev-3249	74	12	quill	quill	NOUN
inlawrev-3249	74	13	and	and	CCONJ
inlawrev-3249	74	14	the	the	DET
inlawrev-3249	74	15	standard	standard	NOUN
inlawrev-3249	74	16	they	they	PRON
inlawrev-3249	74	17	produced	produce	VERB
inlawrev-3249	74	18	.	.	PUNCT
inlawrev-3249	75	1	third	third	ADV
inlawrev-3249	75	2	,	,	PUNCT
inlawrev-3249	75	3	this	this	DET
inlawrev-3249	75	4	note	note	NOUN
inlawrev-3249	75	5	critically	critically	ADV
inlawrev-3249	75	6	analyzes	analyze	VERB
inlawrev-3249	75	7	the	the	DET
inlawrev-3249	75	8	orvis	orvis	ADJ
inlawrev-3249	75	9	decision	decision	NOUN
inlawrev-3249	75	10	and	and	CCONJ
inlawrev-3249	75	11	its	its	PRON
inlawrev-3249	75	12	reading	reading	NOUN
inlawrev-3249	75	13	of	of	ADP
inlawrev-3249	75	14	quill	quill	NOUN
inlawrev-3249	75	15	.	.	PUNCT
inlawrev-3249	76	1	finally	finally	ADV
inlawrev-3249	76	2	,	,	PUNCT
inlawrev-3249	76	3	this	this	DET
inlawrev-3249	76	4	note	note	NOUN
inlawrev-3249	76	5	concludes	conclude	VERB
inlawrev-3249	76	6	that	that	SCONJ
inlawrev-3249	76	7	state	state	NOUN
inlawrev-3249	76	8	courts	court	NOUN
inlawrev-3249	76	9	should	should	AUX
inlawrev-3249	76	10	not	not	PART
inlawrev-3249	76	11	adopt	adopt	VERB
inlawrev-3249	76	12	new	new	PROPN
inlawrev-3249	76	13	york	york	PROPN
inlawrev-3249	76	14	's	's	PART
inlawrev-3249	76	15	standard	standard	NOUN
inlawrev-3249	76	16	but	but	CCONJ
inlawrev-3249	76	17	,	,	PUNCT
inlawrev-3249	76	18	instead	instead	ADV
inlawrev-3249	76	19	,	,	PUNCT
inlawrev-3249	76	20	interpret	interpret	VERB
inlawrev-3249	76	21	the	the	DET
inlawrev-3249	76	22	plain	plain	ADJ
inlawrev-3249	76	23	language	language	NOUN
inlawrev-3249	76	24	of	of	ADP
inlawrev-3249	76	25	the	the	DET
inlawrev-3249	76	26	quill	quill	NOUN
inlawrev-3249	76	27	opinion	opinion	NOUN
inlawrev-3249	76	28	.	.	PUNCT
inlawrev-3249	77	1	l	l	NOUN
inlawrev-3249	77	2	history	history	NOUN
inlawrev-3249	77	3	of	of	ADP
inlawrev-3249	77	4	limits	limit	NOUN
inlawrev-3249	77	5	on	on	ADP
inlawrev-3249	77	6	use	use	NOUN
inlawrev-3249	77	7	taxation	taxation	NOUN
inlawrev-3249	77	8	of	of	ADP
inlawrev-3249	77	9	out	out	ADV
inlawrev-3249	77	10	-	-	PUNCT
inlawrev-3249	77	11	of	of	ADP
inlawrev-3249	77	12	-	-	PUNCT
inlawrev-3249	77	13	state	state	NOUN
inlawrev-3249	77	14	retailers	retailer	NOUN
inlawrev-3249	77	15	understanding	understand	VERB
inlawrev-3249	77	16	the	the	DET
inlawrev-3249	77	17	history	history	NOUN
inlawrev-3249	77	18	of	of	ADP
inlawrev-3249	77	19	sales	sale	NOUN
inlawrev-3249	77	20	and	and	CCONJ
inlawrev-3249	77	21	use	use	VERB
inlawrev-3249	77	22	tax	tax	NOUN
inlawrev-3249	77	23	jurisprudence	jurisprudence	NOUN
inlawrev-3249	77	24	is	be	AUX
inlawrev-3249	77	25	important	important	ADJ
inlawrev-3249	77	26	,	,	PUNCT
inlawrev-3249	77	27	not	not	PART
inlawrev-3249	77	28	only	only	ADV
inlawrev-3249	77	29	for	for	ADP
inlawrev-3249	77	30	the	the	DET
inlawrev-3249	77	31	purpose	purpose	NOUN
inlawrev-3249	77	32	of	of	ADP
inlawrev-3249	77	33	evaluating	evaluate	VERB
inlawrev-3249	77	34	the	the	DET
inlawrev-3249	77	35	orvis	orvis	PROPN
inlawrev-3249	77	36	court	court	NOUN
inlawrev-3249	77	37	's	's	PART
inlawrev-3249	77	38	reasoning	reasoning	NOUN
inlawrev-3249	77	39	and	and	CCONJ
inlawrev-3249	77	40	decision	decision	NOUN
inlawrev-3249	77	41	,	,	PUNCT
inlawrev-3249	77	42	but	but	CCONJ
inlawrev-3249	77	43	also	also	ADV
inlawrev-3249	77	44	for	for	ADP
inlawrev-3249	77	45	the	the	DET
inlawrev-3249	77	46	dual	dual	ADJ
inlawrev-3249	77	47	purposes	purpose	NOUN
inlawrev-3249	77	48	of	of	ADP
inlawrev-3249	77	49	evaluating	evaluate	VERB
inlawrev-3249	77	50	the	the	DET
inlawrev-3249	77	51	current	current	ADJ
inlawrev-3249	77	52	status	status	NOUN
inlawrev-3249	77	53	of	of	ADP
inlawrev-3249	77	54	sales	sale	NOUN
inlawrev-3249	77	55	and	and	CCONJ
inlawrev-3249	77	56	use	use	VERB
inlawrev-3249	77	57	tax	tax	NOUN
inlawrev-3249	77	58	jurisprudence	jurisprudence	NOUN
inlawrev-3249	77	59	and	and	CCONJ
inlawrev-3249	77	60	attempting	attempt	VERB
inlawrev-3249	77	61	to	to	PART
inlawrev-3249	77	62	address	address	VERB
inlawrev-3249	77	63	its	its	PRON
inlawrev-3249	77	64	shortcomings	shortcoming	NOUN
inlawrev-3249	77	65	.	.	PUNCT
inlawrev-3249	78	1	historically	historically	ADV
inlawrev-3249	78	2	,	,	PUNCT
inlawrev-3249	78	3	sales	sale	NOUN
inlawrev-3249	78	4	and	and	CCONJ
inlawrev-3249	78	5	use	use	VERB
inlawrev-3249	78	6	tax	tax	NOUN
inlawrev-3249	78	7	laws	law	NOUN
inlawrev-3249	78	8	have	have	AUX
inlawrev-3249	78	9	been	be	AUX
inlawrev-3249	78	10	challenged	challenge	VERB
inlawrev-3249	78	11	when	when	SCONJ
inlawrev-3249	78	12	applied	apply	VERB
inlawrev-3249	78	13	to	to	ADP
inlawrev-3249	78	14	out	out	ADP
inlawrev-3249	78	15	-	-	PUNCT
inlawrev-3249	78	16	of	of	ADP
inlawrev-3249	78	17	-	-	PUNCT
inlawrev-3249	78	18	state	state	NOUN
inlawrev-3249	78	19	retailers	retailer	NOUN
inlawrev-3249	78	20	on	on	ADP
inlawrev-3249	78	21	the	the	DET
inlawrev-3249	78	22	basis	basis	NOUN
inlawrev-3249	78	23	that	that	SCONJ
inlawrev-3249	78	24	they	they	PRON
inlawrev-3249	78	25	violated	violate	VERB
inlawrev-3249	78	26	both	both	CCONJ
inlawrev-3249	78	27	the	the	DET
inlawrev-3249	78	28	due	due	ADJ
inlawrev-3249	78	29	process	process	NOUN
inlawrev-3249	78	30	and	and	CCONJ
inlawrev-3249	78	31	commerce	commerce	NOUN
inlawrev-3249	78	32	clauses	clause	NOUN
inlawrev-3249	78	33	of	of	ADP
inlawrev-3249	78	34	the	the	DET
inlawrev-3249	78	35	constitution	constitution	NOUN
inlawrev-3249	78	36	.	.	PUNCT
inlawrev-3249	79	1	until	until	SCONJ
inlawrev-3249	79	2	quill	quill	PROPN
inlawrev-3249	79	3	,	,	PUNCT
inlawrev-3249	79	4	the	the	DET
inlawrev-3249	79	5	required	require	VERB
inlawrev-3249	79	6	nexus	nexus	NOUN
inlawrev-3249	79	7	with	with	ADP
inlawrev-3249	79	8	the	the	DET
inlawrev-3249	79	9	taxing	tax	VERB
inlawrev-3249	79	10	state	state	NOUN
inlawrev-3249	79	11	was	be	AUX
inlawrev-3249	79	12	similarly	similarly	ADV
inlawrev-3249	79	13	evaluated	evaluate	VERB
inlawrev-3249	79	14	under	under	ADP
inlawrev-3249	79	15	both	both	DET
inlawrev-3249	79	16	clauses	clause	NOUN
inlawrev-3249	79	17	.	.	PUNCT
inlawrev-3249	80	1	in	in	ADP
inlawrev-3249	80	2	quilu	quilu	NOUN
inlawrev-3249	80	3	however	however	ADV
inlawrev-3249	80	4	,	,	PUNCT
inlawrev-3249	80	5	the	the	DET
inlawrev-3249	80	6	supreme	supreme	PROPN
inlawrev-3249	80	7	court	court	PROPN
inlawrev-3249	80	8	,	,	PUNCT
inlawrev-3249	80	9	for	for	ADP
inlawrev-3249	80	10	the	the	DET
inlawrev-3249	80	11	first	first	ADJ
inlawrev-3249	80	12	time	time	NOUN
inlawrev-3249	80	13	,	,	PUNCT
inlawrev-3249	80	14	clearly	clearly	ADV
inlawrev-3249	80	15	distinguished	distinguish	VERB
inlawrev-3249	80	16	between	between	ADP
inlawrev-3249	80	17	due	due	ADJ
inlawrev-3249	80	18	process	process	NOUN
inlawrev-3249	80	19	and	and	CCONJ
inlawrev-3249	80	20	commerce	commerce	PROPN
inlawrev-3249	80	21	clause	clause	NOUN
inlawrev-3249	80	22	jurisprudence	jurisprudence	NOUN
inlawrev-3249	80	23	resulting	result	VERB
inlawrev-3249	80	24	in	in	ADP
inlawrev-3249	80	25	the	the	DET
inlawrev-3249	80	26	latter	latter	ADJ
inlawrev-3249	80	27	largely	largely	ADV
inlawrev-3249	80	28	subsuming	subsume	VERB
inlawrev-3249	80	29	the	the	DET
inlawrev-3249	80	30	former	former	ADJ
inlawrev-3249	80	31	as	as	SCONJ
inlawrev-3249	80	32	applied	apply	VERB
inlawrev-3249	80	33	to	to	ADP
inlawrev-3249	80	34	the	the	DET
inlawrev-3249	80	35	11	11	NUM
inlawrev-3249	80	36	.	.	PUNCT
inlawrev-3249	81	1	see	see	VERB
inlawrev-3249	81	2	i	i	PRON
inlawrev-3249	81	3	d.	d.	PROPN
inlawrev-3249	81	4	at	at	ADP
inlawrev-3249	81	5	1430	1430	NUM
inlawrev-3249	81	6	-	-	SYM
inlawrev-3249	81	7	32	32	NUM
inlawrev-3249	81	8	&	&	CCONJ
inlawrev-3249	81	9	nn	nn	PROPN
inlawrev-3249	81	10	.	.	PROPN
inlawrev-3249	81	11	160	160	NUM
inlawrev-3249	81	12	-	-	SYM
inlawrev-3249	81	13	66	66	NUM
inlawrev-3249	81	14	.	.	PUNCT
inlawrev-3249	82	1	12	12	NUM
inlawrev-3249	82	2	.	.	PUNCT
inlawrev-3249	83	1	see	see	VERB
inlawrev-3249	83	2	quill	quill	PROPN
inlawrev-3249	83	3	corp	corp	PROPN
inlawrev-3249	83	4	.	.	PROPN
inlawrev-3249	84	1	v.	v.	ADP
inlawrev-3249	84	2	north	north	PROPN
inlawrev-3249	84	3	dakota	dakota	PROPN
inlawrev-3249	84	4	,	,	PUNCT
inlawrev-3249	84	5	504	504	NUM
inlawrev-3249	84	6	u.s	u.s	PROPN
inlawrev-3249	84	7	.	.	PROPN
inlawrev-3249	84	8	298	298	NUM
inlawrev-3249	84	9	,	,	PUNCT
inlawrev-3249	84	10	301	301	NUM
inlawrev-3249	84	11	-	-	SYM
inlawrev-3249	84	12	302	302	NUM
inlawrev-3249	84	13	(	(	PUNCT
inlawrev-3249	84	14	1992	1992	NUM
inlawrev-3249	84	15	)	)	PUNCT
inlawrev-3249	84	16	.	.	PUNCT
inlawrev-3249	85	1	13	13	NUM
inlawrev-3249	85	2	.	.	PUNCT
inlawrev-3249	85	3	seeid.2x2>\l	seeid.2x2>\l	NOUN
inlawrev-3249	85	4	.	.	PUNCT
inlawrev-3249	86	1	14	14	NUM
inlawrev-3249	86	2	.	.	X
inlawrev-3249	87	1	504	504	NUM
inlawrev-3249	87	2	u.s	u.s	PROPN
inlawrev-3249	87	3	.	.	PROPN
inlawrev-3249	87	4	298(1992	298(1992	NUM
inlawrev-3249	87	5	)	)	PUNCT
inlawrev-3249	87	6	.	.	PUNCT
inlawrev-3249	88	1	15	15	NUM
inlawrev-3249	88	2	.	.	X
inlawrev-3249	89	1	/^.	/^.	PUNCT
inlawrev-3249	89	2	at	at	ADP
inlawrev-3249	89	3	317	317	NUM
inlawrev-3249	89	4	.	.	PUNCT
inlawrev-3249	90	1	16	16	NUM
inlawrev-3249	90	2	.	.	X
inlawrev-3249	91	1	654	654	NUM
inlawrev-3249	91	2	n.e.2d	n.e.2d	NOUN
inlawrev-3249	91	3	954	954	NUM
inlawrev-3249	91	4	(	(	PUNCT
inlawrev-3249	91	5	n.y	n.y	PROPN
inlawrev-3249	91	6	.	.	PROPN
inlawrev-3249	91	7	)	)	PUNCT
inlawrev-3249	91	8	,	,	PUNCT
inlawrev-3249	91	9	cert	cert	NOUN
inlawrev-3249	91	10	,	,	PUNCT
inlawrev-3249	91	11	denied	deny	VERB
inlawrev-3249	91	12	sub	sub	PROPN
inlawrev-3249	91	13	nom	nom	PROPN
inlawrev-3249	91	14	.	.	PROPN
inlawrev-3249	91	15	1	1	NUM
inlawrev-3249	91	16	16	16	NUM
inlawrev-3249	91	17	s.	s.	PROPN
inlawrev-3249	91	18	ct	ct	PROPN
inlawrev-3249	91	19	.	.	PROPN
inlawrev-3249	92	1	518	518	NUM
inlawrev-3249	92	2	(	(	PUNCT
inlawrev-3249	92	3	1995	1995	NUM
inlawrev-3249	92	4	)	)	PUNCT
inlawrev-3249	92	5	.	.	PUNCT
inlawrev-3249	93	1	17	17	NUM
inlawrev-3249	93	2	.	.	X
inlawrev-3249	93	3	mat	mat	PROPN
inlawrev-3249	93	4	961	961	NUM
inlawrev-3249	93	5	.	.	NUM
inlawrev-3249	93	6	884	884	NUM
inlawrev-3249	93	7	indiana	indiana	PROPN
inlawrev-3249	93	8	law	law	PROPN
inlawrev-3249	93	9	review	review	NOUN
inlawrev-3249	94	1	[	[	X
inlawrev-3249	94	2	vol	vol	NOUN
inlawrev-3249	94	3	.	.	PUNCT
inlawrev-3249	95	1	30:881	30:881	NUM
inlawrev-3249	95	2	states	state	NOUN
inlawrev-3249	95	3	'	'	PART
inlawrev-3249	95	4	abilities	ability	NOUN
inlawrev-3249	95	5	to	to	PART
inlawrev-3249	95	6	impose	impose	VERB
inlawrev-3249	95	7	collection	collection	NOUN
inlawrev-3249	95	8	of	of	ADP
inlawrev-3249	95	9	use	use	NOUN
inlawrev-3249	95	10	taxes	taxis	NOUN
inlawrev-3249	95	11	on	on	ADP
inlawrev-3249	95	12	out	out	ADP
inlawrev-3249	95	13	-	-	PUNCT
inlawrev-3249	95	14	of	of	ADP
inlawrev-3249	95	15	-	-	PUNCT
inlawrev-3249	95	16	state	state	NOUN
inlawrev-3249	95	17	retailers	retailer	NOUN
inlawrev-3249	95	18	.	.	PUNCT
inlawrev-3249	96	1	'^	'^	NOUN
inlawrev-3249	96	2	although	although	SCONJ
inlawrev-3249	96	3	due	due	ADJ
inlawrev-3249	96	4	process	process	NOUN
inlawrev-3249	96	5	clause	clause	NOUN
inlawrev-3249	96	6	limitations	limitation	NOUN
inlawrev-3249	96	7	are	be	AUX
inlawrev-3249	96	8	no	no	ADV
inlawrev-3249	96	9	longer	long	ADV
inlawrev-3249	96	10	a	a	DET
inlawrev-3249	96	11	debatable	debatable	ADJ
inlawrev-3249	96	12	issue	issue	NOUN
inlawrev-3249	96	13	,	,	PUNCT
inlawrev-3249	96	14	commerce	commerce	NOUN
inlawrev-3249	96	15	clause	clause	NOUN
inlawrev-3249	96	16	limitations	limitation	NOUN
inlawrev-3249	96	17	are	be	AUX
inlawrev-3249	96	18	still	still	ADV
inlawrev-3249	96	19	very	very	ADV
inlawrev-3249	96	20	controversial	controversial	ADJ
inlawrev-3249	96	21	.	.	PUNCT
inlawrev-3249	97	1	'^	'^	NOUN
inlawrev-3249	97	2	although	although	SCONJ
inlawrev-3249	97	3	there	there	PRON
inlawrev-3249	97	4	have	have	AUX
inlawrev-3249	97	5	been	be	AUX
inlawrev-3249	97	6	many	many	ADJ
inlawrev-3249	97	7	use	use	VERB
inlawrev-3249	97	8	tax	tax	NOUN
inlawrev-3249	97	9	cases	case	NOUN
inlawrev-3249	97	10	during	during	ADP
inlawrev-3249	97	11	the	the	DET
inlawrev-3249	97	12	past	past	ADJ
inlawrev-3249	97	13	century	century	NOUN
inlawrev-3249	97	14	,	,	PUNCT
inlawrev-3249	97	15	in	in	ADP
inlawrev-3249	97	16	discussing	discuss	VERB
inlawrev-3249	97	17	tlie	tlie	ADJ
inlawrev-3249	97	18	central	central	ADJ
inlawrev-3249	97	19	mail	mail	NOUN
inlawrev-3249	97	20	order	order	NOUN
inlawrev-3249	97	21	retailer	retailer	NOUN
inlawrev-3249	97	22	problem	problem	NOUN
inlawrev-3249	97	23	,	,	PUNCT
inlawrev-3249	97	24	this	this	DET
inlawrev-3249	97	25	note	note	NOUN
inlawrev-3249	97	26	focuses	focus	VERB
inlawrev-3249	97	27	on	on	ADP
inlawrev-3249	97	28	those	those	DET
inlawrev-3249	97	29	cases	case	NOUN
inlawrev-3249	97	30	that	that	PRON
inlawrev-3249	97	31	define	define	VERB
inlawrev-3249	97	32	the	the	DET
inlawrev-3249	97	33	limits	limit	NOUN
inlawrev-3249	97	34	on	on	ADP
inlawrev-3249	97	35	a	a	DET
inlawrev-3249	97	36	state	state	NOUN
inlawrev-3249	97	37	's	's	PART
inlawrev-3249	97	38	power	power	NOUN
inlawrev-3249	97	39	to	to	PART
inlawrev-3249	97	40	force	force	VERB
inlawrev-3249	97	41	retailers	retailer	NOUN
inlawrev-3249	97	42	to	to	PART
inlawrev-3249	97	43	collect	collect	VERB
inlawrev-3249	97	44	its	its	PRON
inlawrev-3249	97	45	use	use	NOUN
inlawrev-3249	97	46	tax	tax	NOUN
inlawrev-3249	97	47	.	.	PUNCT
inlawrev-3249	98	1	the	the	DET
inlawrev-3249	98	2	first	first	ADJ
inlawrev-3249	98	3	case	case	NOUN
inlawrev-3249	98	4	this	this	DET
inlawrev-3249	98	5	note	note	NOUN
inlawrev-3249	98	6	examines	examine	NOUN
inlawrev-3249	98	7	is	be	AUX
inlawrev-3249	98	8	national	national	ADJ
inlawrev-3249	98	9	bellas	bellas	PROPN
inlawrev-3249	98	10	hess	hess	PROPN
inlawrev-3249	98	11	,	,	PUNCT
inlawrev-3249	98	12	inc	inc	PROPN
inlawrev-3249	98	13	.	.	PROPN
inlawrev-3249	99	1	v.	v.	PROPN
inlawrev-3249	99	2	department	department	PROPN
inlawrev-3249	99	3	of	of	ADP
inlawrev-3249	99	4	revenue?^	revenue?^	NOUN
inlawrev-3249	99	5	it	it	PRON
inlawrev-3249	99	6	held	hold	VERB
inlawrev-3249	99	7	that	that	SCONJ
inlawrev-3249	99	8	some	some	DET
inlawrev-3249	99	9	physical	physical	ADJ
inlawrev-3249	99	10	presence	presence	NOUN
inlawrev-3249	99	11	was	be	AUX
inlawrev-3249	99	12	necessary	necessary	ADJ
inlawrev-3249	99	13	for	for	SCONJ
inlawrev-3249	99	14	a	a	DET
inlawrev-3249	99	15	state	state	NOUN
inlawrev-3249	99	16	to	to	PART
inlawrev-3249	99	17	be	be	AUX
inlawrev-3249	99	18	able	able	ADJ
inlawrev-3249	99	19	to	to	PART
inlawrev-3249	99	20	require	require	VERB
inlawrev-3249	99	21	a	a	DET
inlawrev-3249	99	22	retailer	retailer	NOUN
inlawrev-3249	99	23	to	to	PART
inlawrev-3249	99	24	collect	collect	VERB
inlawrev-3249	99	25	its	its	PRON
inlawrev-3249	99	26	use	use	NOUN
inlawrev-3249	99	27	tax.^	tax.^	NOUN
inlawrev-3249	99	28	'	'	PUNCT
inlawrev-3249	99	29	in	in	ADP
inlawrev-3249	99	30	the	the	DET
inlawrev-3249	99	31	thirty	thirty	NUM
inlawrev-3249	99	32	years	year	NOUN
inlawrev-3249	99	33	since	since	SCONJ
inlawrev-3249	99	34	bellas	bellas	PROPN
inlawrev-3249	99	35	hess	hess	PROPN
inlawrev-3249	99	36	,	,	PUNCT
inlawrev-3249	99	37	the	the	DET
inlawrev-3249	99	38	court	court	NOUN
inlawrev-3249	99	39	has	have	AUX
inlawrev-3249	99	40	repeatedly	repeatedly	ADV
inlawrev-3249	99	41	held	hold	VERB
inlawrev-3249	99	42	that	that	SCONJ
inlawrev-3249	99	43	one	one	NUM
inlawrev-3249	99	44	common	common	ADJ
inlawrev-3249	99	45	factor	factor	NOUN
inlawrev-3249	99	46	in	in	ADP
inlawrev-3249	99	47	determining	determine	VERB
inlawrev-3249	99	48	whether	whether	SCONJ
inlawrev-3249	99	49	a	a	DET
inlawrev-3249	99	50	given	give	VERB
inlawrev-3249	99	51	statute	statute	NOUN
inlawrev-3249	99	52	will	will	AUX
inlawrev-3249	99	53	pass	pass	VERB
inlawrev-3249	99	54	commerce	commerce	NOUN
inlawrev-3249	99	55	clause	clause	NOUN
inlawrev-3249	99	56	muster	muster	NOUN
inlawrev-3249	99	57	is	be	AUX
inlawrev-3249	99	58	that	that	SCONJ
inlawrev-3249	99	59	some	some	DET
inlawrev-3249	99	60	physical	physical	ADJ
inlawrev-3249	99	61	presence	presence	NOUN
inlawrev-3249	99	62	has	have	AUX
inlawrev-3249	99	63	been	be	AUX
inlawrev-3249	99	64	required	require	VERB
inlawrev-3249	99	65	.	.	PUNCT
inlawrev-3249	100	1	although	although	SCONJ
inlawrev-3249	100	2	state	state	NOUN
inlawrev-3249	100	3	taxing	tax	VERB
inlawrev-3249	100	4	authorities	authority	NOUN
inlawrev-3249	100	5	and	and	CCONJ
inlawrev-3249	100	6	legislatures	legislature	NOUN
inlawrev-3249	100	7	have	have	AUX
inlawrev-3249	100	8	attempted	attempt	VERB
inlawrev-3249	100	9	to	to	PART
inlawrev-3249	100	10	chip	chip	VERB
inlawrev-3249	100	11	away	away	ADV
inlawrev-3249	100	12	at	at	ADP
inlawrev-3249	100	13	this	this	DET
inlawrev-3249	100	14	requirement	requirement	NOUN
inlawrev-3249	100	15	,	,	PUNCT
inlawrev-3249	100	16	the	the	DET
inlawrev-3249	100	17	court	court	NOUN
inlawrev-3249	100	18	has	have	AUX
inlawrev-3249	100	19	continually	continually	ADV
inlawrev-3249	100	20	reaffirmed	reaffirm	VERB
inlawrev-3249	100	21	its	its	PRON
inlawrev-3249	100	22	decision	decision	NOUN
inlawrev-3249	100	23	to	to	PART
inlawrev-3249	100	24	require	require	VERB
inlawrev-3249	100	25	a	a	DET
inlawrev-3249	100	26	physical	physical	ADJ
inlawrev-3249	100	27	presence	presence	NOUN
inlawrev-3249	100	28	to	to	PART
inlawrev-3249	100	29	satisfy	satisfy	VERB
inlawrev-3249	100	30	the	the	DET
inlawrev-3249	100	31	commerce	commerce	NOUN
inlawrev-3249	100	32	clause	clause	NOUN
inlawrev-3249	100	33	.	.	PUNCT
inlawrev-3249	101	1	a.	a.	PROPN
inlawrev-3249	101	2	national	national	PROPN
inlawrev-3249	101	3	bellas	bellas	PROPN
inlawrev-3249	101	4	hess	hess	PROPN
inlawrev-3249	101	5	—	—	PUNCT
inlawrev-3249	101	6	physical	physical	ADJ
inlawrev-3249	101	7	presence	presence	NOUN
inlawrev-3249	101	8	required	require	VERB
inlawrev-3249	101	9	bellas	bellas	PROPN
inlawrev-3249	101	10	hess	hess	PROPN
inlawrev-3249	101	11	was	be	AUX
inlawrev-3249	101	12	not	not	PART
inlawrev-3249	101	13	the	the	DET
inlawrev-3249	101	14	first	first	ADJ
inlawrev-3249	101	15	case	case	NOUN
inlawrev-3249	101	16	to	to	PART
inlawrev-3249	101	17	strike	strike	VERB
inlawrev-3249	101	18	down	down	ADP
inlawrev-3249	101	19	a	a	DET
inlawrev-3249	101	20	state	state	NOUN
inlawrev-3249	101	21	use	use	NOUN
inlawrev-3249	101	22	tax	tax	NOUN
inlawrev-3249	101	23	statute	statute	NOUN
inlawrev-3249	101	24	on	on	ADP
inlawrev-3249	101	25	constitutional	constitutional	ADJ
inlawrev-3249	101	26	grounds	ground	NOUN
inlawrev-3249	101	27	,	,	PUNCT
inlawrev-3249	101	28	but	but	CCONJ
inlawrev-3249	101	29	it	it	PRON
inlawrev-3249	101	30	was	be	AUX
inlawrev-3249	101	31	a	a	DET
inlawrev-3249	101	32	landmark	landmark	NOUN
inlawrev-3249	101	33	case	case	NOUN
inlawrev-3249	101	34	regarding	regard	VERB
inlawrev-3249	101	35	mail	mail	NOUN
inlawrev-3249	101	36	order	order	NOUN
inlawrev-3249	101	37	retailers	retailer	NOUN
inlawrev-3249	101	38	.	.	PUNCT
inlawrev-3249	102	1	bellas	bellas	PROPN
inlawrev-3249	102	2	hess	hess	PROPN
inlawrev-3249	102	3	was	be	AUX
inlawrev-3249	102	4	a	a	DET
inlawrev-3249	102	5	major	major	ADJ
inlawrev-3249	102	6	mail	mail	NOUN
inlawrev-3249	102	7	order	order	NOUN
inlawrev-3249	102	8	retailer	retailer	NOUN
inlawrev-3249	102	9	with	with	ADP
inlawrev-3249	102	10	net	net	ADJ
inlawrev-3249	102	11	sales	sale	NOUN
inlawrev-3249	102	12	in	in	ADP
inlawrev-3249	102	13	1961	1961	NUM
inlawrev-3249	102	14	of	of	ADP
inlawrev-3249	102	15	roughly	roughly	ADV
inlawrev-3249	102	16	$	$	SYM
inlawrev-3249	102	17	60	60	NUM
inlawrev-3249	102	18	million	million	NUM
inlawrev-3249	102	19	,	,	PUNCT
inlawrev-3249	102	20	$	$	SYM
inlawrev-3249	102	21	2	2	NUM
inlawrev-3249	102	22	million	million	NUM
inlawrev-3249	102	23	of	of	ADP
inlawrev-3249	102	24	which	which	PRON
inlawrev-3249	102	25	were	be	AUX
inlawrev-3249	102	26	to	to	ADP
inlawrev-3249	102	27	customers	customer	NOUN
inlawrev-3249	102	28	in	in	ADP
inlawrev-3249	102	29	the	the	DET
inlawrev-3249	102	30	state	state	NOUN
inlawrev-3249	102	31	of	of	ADP
inlawrev-3249	102	32	ilunois.^^	ilunois.^^	X
inlawrev-3249	102	33	bellas	bellas	PROPN
inlawrev-3249	102	34	hess	hess	PROPN
inlawrev-3249	102	35	'	'	PART
inlawrev-3249	102	36	only	only	ADJ
inlawrev-3249	102	37	contact	contact	NOUN
inlawrev-3249	102	38	with	with	ADP
inlawrev-3249	102	39	illinois	illinois	PROPN
inlawrev-3249	102	40	was	be	AUX
inlawrev-3249	102	41	through	through	ADP
inlawrev-3249	102	42	the	the	DET
inlawrev-3249	102	43	u.s	u.s	PROPN
inlawrev-3249	102	44	.	.	PROPN
inlawrev-3249	102	45	mail	mail	NOUN
inlawrev-3249	102	46	and	and	CCONJ
inlawrev-3249	102	47	common	common	ADJ
inlawrev-3249	102	48	carriers.^^	carriers.^^	NOUN
inlawrev-3249	102	49	it	it	PRON
inlawrev-3249	102	50	regularly	regularly	ADV
inlawrev-3249	102	51	mailed	mail	VERB
inlawrev-3249	102	52	catalogs	catalog	NOUN
inlawrev-3249	102	53	,	,	PUNCT
inlawrev-3249	102	54	flyers	flyer	NOUN
inlawrev-3249	102	55	,	,	PUNCT
inlawrev-3249	102	56	and	and	CCONJ
inlawrev-3249	102	57	other	other	ADJ
inlawrev-3249	102	58	solicitations	solicitation	NOUN
inlawrev-3249	102	59	to	to	ADP
inlawrev-3249	102	60	customers	customer	NOUN
inlawrev-3249	102	61	throughout	throughout	ADP
inlawrev-3249	102	62	the	the	DET
inlawrev-3249	102	63	united	united	PROPN
inlawrev-3249	102	64	states.^	states.^	PROPN
inlawrev-3249	102	65	"	"	PUNCT
inlawrev-3249	102	66	*	*	PUNCT
inlawrev-3249	102	67	however	however	ADV
inlawrev-3249	102	68	,	,	PUNCT
inlawrev-3249	102	69	bellas	bellas	PROPN
inlawrev-3249	102	70	hess	hess	PROPN
inlawrev-3249	102	71	neither	neither	CCONJ
inlawrev-3249	102	72	owned	own	VERB
inlawrev-3249	102	73	property	property	NOUN
inlawrev-3249	102	74	in	in	ADP
inlawrev-3249	102	75	illinois	illinois	PROPN
inlawrev-3249	102	76	,	,	PUNCT
inlawrev-3249	102	77	nor	nor	CCONJ
inlawrev-3249	102	78	did	do	AUX
inlawrev-3249	102	79	it	it	PRON
inlawrev-3249	102	80	have	have	VERB
inlawrev-3249	102	81	agents	agent	NOUN
inlawrev-3249	102	82	or	or	CCONJ
inlawrev-3249	102	83	salespersons	salesperson	NOUN
inlawrev-3249	102	84	located	locate	VERB
inlawrev-3249	102	85	therein.^^	therein.^^	PUNCT
inlawrev-3249	102	86	the	the	DET
inlawrev-3249	102	87	supreme	supreme	PROPN
inlawrev-3249	102	88	court	court	PROPN
inlawrev-3249	102	89	,	,	PUNCT
inlawrev-3249	102	90	in	in	ADP
inlawrev-3249	102	91	a	a	DET
inlawrev-3249	102	92	6	6	NUM
inlawrev-3249	102	93	-	-	SYM
inlawrev-3249	102	94	3	3	NUM
inlawrev-3249	102	95	decision	decision	NOUN
inlawrev-3249	102	96	,	,	PUNCT
inlawrev-3249	102	97	struck	strike	VERB
inlawrev-3249	102	98	down	down	ADP
inlawrev-3249	102	99	the	the	DET
inlawrev-3249	102	100	illinois	illinois	PROPN
inlawrev-3249	102	101	statute	statute	PROPN
inlawrev-3249	102	102	as	as	ADP
inlawrev-3249	102	103	violative	violative	ADJ
inlawrev-3249	102	104	of	of	ADP
inlawrev-3249	102	105	federal	federal	ADJ
inlawrev-3249	102	106	constitutional	constitutional	ADJ
inlawrev-3249	102	107	limits	limit	NOUN
inlawrev-3249	102	108	on	on	ADP
inlawrev-3249	102	109	state	state	NOUN
inlawrev-3249	102	110	taxation	taxation	NOUN
inlawrev-3249	102	111	of	of	ADP
inlawrev-3249	102	112	interstate	interstate	ADJ
inlawrev-3249	102	113	commerce.^^	commerce.^^	NOUN
inlawrev-3249	102	114	the	the	DET
inlawrev-3249	102	115	court	court	NOUN
inlawrev-3249	102	116	held	hold	VERB
inlawrev-3249	102	117	that	that	SCONJ
inlawrev-3249	102	118	the	the	DET
inlawrev-3249	102	119	constitution	constitution	NOUN
inlawrev-3249	102	120	requires	require	VERB
inlawrev-3249	102	121	"	"	PUNCT
inlawrev-3249	102	122	some	some	DET
inlawrev-3249	102	123	definite	definite	ADJ
inlawrev-3249	102	124	link	link	NOUN
inlawrev-3249	102	125	,	,	PUNCT
inlawrev-3249	102	126	some	some	DET
inlawrev-3249	102	127	minimum	minimum	ADJ
inlawrev-3249	102	128	connection	connection	NOUN
inlawrev-3249	102	129	,	,	PUNCT
inlawrev-3249	102	130	between	between	ADP
inlawrev-3249	102	131	a	a	DET
inlawrev-3249	102	132	state	state	NOUN
inlawrev-3249	102	133	and	and	CCONJ
inlawrev-3249	102	134	the	the	DET
inlawrev-3249	102	135	person	person	NOUN
inlawrev-3249	102	136	,	,	PUNCT
inlawrev-3249	102	137	property	property	NOUN
inlawrev-3249	102	138	or	or	CCONJ
inlawrev-3249	102	139	transaction	transaction	NOUN
inlawrev-3249	102	140	it	it	PRON
inlawrev-3249	102	141	seeks	seek	VERB
inlawrev-3249	102	142	to	to	ADP
inlawrev-3249	102	143	18	18	NUM
inlawrev-3249	102	144	.	.	PUNCT
inlawrev-3249	103	1	see	see	VERB
inlawrev-3249	103	2	quill	quill	NOUN
inlawrev-3249	103	3	,	,	PUNCT
inlawrev-3249	103	4	504	504	NUM
inlawrev-3249	103	5	u.s	u.s	PROPN
inlawrev-3249	103	6	.	.	PROPN
inlawrev-3249	103	7	at	at	ADP
inlawrev-3249	103	8	305	305	NUM
inlawrev-3249	103	9	.	.	PUNCT
inlawrev-3249	104	1	the	the	DET
inlawrev-3249	104	2	court	court	NOUN
inlawrev-3249	104	3	stated	state	VERB
inlawrev-3249	104	4	,	,	PUNCT
inlawrev-3249	104	5	"	"	PUNCT
inlawrev-3249	104	6	although	although	SCONJ
inlawrev-3249	104	7	the	the	DET
inlawrev-3249	104	8	'	'	PUNCT
inlawrev-3249	104	9	two	two	NUM
inlawrev-3249	104	10	claims	claim	NOUN
inlawrev-3249	104	11	are	be	AUX
inlawrev-3249	104	12	closely	closely	ADV
inlawrev-3249	104	13	related	relate	VERB
inlawrev-3249	104	14	,	,	PUNCT
inlawrev-3249	104	15	"	"	PUNCT
inlawrev-3249	104	16	the	the	DET
inlawrev-3249	104	17	clauses	clause	NOUN
inlawrev-3249	104	18	pose	pose	VERB
inlawrev-3249	104	19	distinct	distinct	ADJ
inlawrev-3249	104	20	limits	limit	NOUN
inlawrev-3249	104	21	on	on	ADP
inlawrev-3249	104	22	the	the	DET
inlawrev-3249	104	23	taxing	tax	VERB
inlawrev-3249	104	24	powers	power	NOUN
inlawrev-3249	104	25	of	of	ADP
inlawrev-3249	104	26	the	the	DET
inlawrev-3249	104	27	states	state	NOUN
inlawrev-3249	104	28	.	.	PUNCT
inlawrev-3249	104	29	"	"	PUNCT
inlawrev-3249	105	1	i	i	PRON
inlawrev-3249	105	2	d.	d.	PROPN
inlawrev-3249	105	3	(	(	PUNCT
inlawrev-3249	105	4	quoting	quote	VERB
inlawrev-3249	105	5	national	national	PROPN
inlawrev-3249	105	6	bellas	bellas	PROPN
inlawrev-3249	105	7	hess	hess	PROPN
inlawrev-3249	105	8	,	,	PUNCT
inlawrev-3249	105	9	inc	inc	PROPN
inlawrev-3249	105	10	.	.	PROPN
inlawrev-3249	106	1	v.	v.	ADP
inlawrev-3249	106	2	dep't	dep't	NOUN
inlawrev-3249	106	3	of	of	ADP
inlawrev-3249	106	4	revenue	revenue	NOUN
inlawrev-3249	106	5	,	,	PUNCT
inlawrev-3249	106	6	386	386	NUM
inlawrev-3249	106	7	u.s	u.s	PROPN
inlawrev-3249	106	8	.	.	PROPN
inlawrev-3249	106	9	753	753	NUM
inlawrev-3249	106	10	,	,	PUNCT
inlawrev-3249	106	11	756	756	NUM
inlawrev-3249	106	12	(	(	PUNCT
inlawrev-3249	106	13	1967	1967	NUM
inlawrev-3249	106	14	)	)	PUNCT
inlawrev-3249	106	15	)	)	PUNCT
inlawrev-3249	106	16	.	.	PUNCT
inlawrev-3249	107	1	19	19	NUM
inlawrev-3249	107	2	.	.	X
inlawrev-3249	107	3	commerce	commerce	NOUN
inlawrev-3249	107	4	clause	clause	NOUN
inlawrev-3249	107	5	limitations	limitation	NOUN
inlawrev-3249	107	6	are	be	AUX
inlawrev-3249	107	7	controversial	controversial	ADJ
inlawrev-3249	107	8	for	for	ADP
inlawrev-3249	107	9	two	two	NUM
inlawrev-3249	107	10	reasons	reason	NOUN
inlawrev-3249	107	11	.	.	PUNCT
inlawrev-3249	108	1	first	first	ADV
inlawrev-3249	108	2	,	,	PUNCT
inlawrev-3249	108	3	interpreting	interpret	VERB
inlawrev-3249	108	4	supreme	supreme	PROPN
inlawrev-3249	108	5	court	court	PROPN
inlawrev-3249	108	6	pronouncements	pronouncement	NOUN
inlawrev-3249	108	7	is	be	AUX
inlawrev-3249	108	8	a	a	DET
inlawrev-3249	108	9	source	source	NOUN
inlawrev-3249	108	10	of	of	ADP
inlawrev-3249	108	11	contention	contention	NOUN
inlawrev-3249	108	12	between	between	ADP
inlawrev-3249	108	13	states	state	NOUN
inlawrev-3249	108	14	and	and	CCONJ
inlawrev-3249	108	15	mail	mail	NOUN
inlawrev-3249	108	16	order	order	NOUN
inlawrev-3249	108	17	retailers	retailer	NOUN
inlawrev-3249	108	18	.	.	PUNCT
inlawrev-3249	109	1	second	second	ADJ
inlawrev-3249	109	2	,	,	PUNCT
inlawrev-3249	109	3	under	under	ADP
inlawrev-3249	109	4	the	the	DET
inlawrev-3249	109	5	emergence	emergence	NOUN
inlawrev-3249	109	6	of	of	ADP
inlawrev-3249	109	7	new	new	ADJ
inlawrev-3249	109	8	technology	technology	NOUN
inlawrev-3249	109	9	and	and	CCONJ
inlawrev-3249	109	10	"	"	PUNCT
inlawrev-3249	109	11	virtual	virtual	ADJ
inlawrev-3249	109	12	markets	market	NOUN
inlawrev-3249	109	13	,	,	PUNCT
inlawrev-3249	109	14	"	"	PUNCT
inlawrev-3249	109	15	where	where	SCONJ
inlawrev-3249	109	16	people	people	NOUN
inlawrev-3249	109	17	can	can	AUX
inlawrev-3249	109	18	conduct	conduct	VERB
inlawrev-3249	109	19	business	business	NOUN
inlawrev-3249	109	20	without	without	ADP
inlawrev-3249	109	21	leaving	leave	VERB
inlawrev-3249	109	22	their	their	PRON
inlawrev-3249	109	23	homes	home	NOUN
inlawrev-3249	109	24	,	,	PUNCT
inlawrev-3249	109	25	questions	question	NOUN
inlawrev-3249	109	26	arise	arise	VERB
inlawrev-3249	109	27	whether	whether	SCONJ
inlawrev-3249	109	28	the	the	DET
inlawrev-3249	109	29	"	"	PUNCT
inlawrev-3249	109	30	physical	physical	ADJ
inlawrev-3249	109	31	presence	presence	NOUN
inlawrev-3249	109	32	"	"	PUNCT
inlawrev-3249	109	33	distinction	distinction	NOUN
inlawrev-3249	109	34	is	be	AUX
inlawrev-3249	109	35	appropriate	appropriate	ADJ
inlawrev-3249	109	36	given	give	VERB
inlawrev-3249	109	37	today	today	NOUN
inlawrev-3249	109	38	's	's	PART
inlawrev-3249	109	39	economic	economic	ADJ
inlawrev-3249	109	40	and	and	CCONJ
inlawrev-3249	109	41	technological	technological	ADJ
inlawrev-3249	109	42	realities	reality	NOUN
inlawrev-3249	109	43	.	.	PUNCT
inlawrev-3249	110	1	20	20	NUM
inlawrev-3249	110	2	.	.	X
inlawrev-3249	110	3	386	386	NUM
inlawrev-3249	110	4	u.s	u.s	PROPN
inlawrev-3249	110	5	.	.	PROPN
inlawrev-3249	110	6	753	753	NUM
inlawrev-3249	110	7	(	(	PUNCT
inlawrev-3249	110	8	1967	1967	NUM
inlawrev-3249	110	9	)	)	PUNCT
inlawrev-3249	110	10	.	.	PUNCT
inlawrev-3249	111	1	21	21	NUM
inlawrev-3249	111	2	.	.	PUNCT
inlawrev-3249	111	3	see	see	VERB
inlawrev-3249	111	4	i	i	PRON
inlawrev-3249	111	5	d.	d.	PROPN
inlawrev-3249	111	6	at	at	ADP
inlawrev-3249	111	7	15^.	15^.	NUM
inlawrev-3249	111	8	22	22	NUM
inlawrev-3249	111	9	.	.	PUNCT
inlawrev-3249	112	1	see	see	VERB
inlawrev-3249	112	2	i	i	PRON
inlawrev-3249	112	3	d.	d.	PROPN
inlawrev-3249	112	4	at	at	ADP
inlawrev-3249	112	5	760	760	PROPN
inlawrev-3249	112	6	-	-	SYM
inlawrev-3249	112	7	61	61	NUM
inlawrev-3249	112	8	(	(	PUNCT
inlawrev-3249	112	9	fortas	forta	NOUN
inlawrev-3249	112	10	,	,	PUNCT
inlawrev-3249	112	11	j.	j.	PROPN
inlawrev-3249	112	12	,	,	PUNCT
inlawrev-3249	112	13	dissenting	dissent	VERB
inlawrev-3249	112	14	)	)	PUNCT
inlawrev-3249	112	15	.	.	PUNCT
inlawrev-3249	113	1	23	23	NUM
inlawrev-3249	113	2	.	.	PUNCT
inlawrev-3249	114	1	see	see	VERB
inlawrev-3249	114	2	i	i	PRON
inlawrev-3249	114	3	d.	d.	PROPN
inlawrev-3249	114	4	at	at	ADP
inlawrev-3249	114	5	754	754	NUM
inlawrev-3249	114	6	.	.	PUNCT
inlawrev-3249	115	1	24	24	NUM
inlawrev-3249	115	2	.	.	PUNCT
inlawrev-3249	116	1	see	see	VERB
inlawrev-3249	116	2	i	i	PRON
inlawrev-3249	116	3	d.	d.	PROPN
inlawrev-3249	116	4	25	25	NUM
inlawrev-3249	116	5	.	.	PUNCT
inlawrev-3249	117	1	see	see	VERB
inlawrev-3249	117	2	i	i	PRON
inlawrev-3249	117	3	d.	d.	PROPN
inlawrev-3249	117	4	26	26	NUM
inlawrev-3249	117	5	.	.	PUNCT
inlawrev-3249	118	1	i	i	PRON
inlawrev-3249	118	2	d.	d.	PROPN
inlawrev-3249	118	3	at	at	ADP
inlawrev-3249	118	4	760	760	NUM
inlawrev-3249	118	5	.	.	PROPN
inlawrev-3249	118	6	1	1	NUM
inlawrev-3249	118	7	997	997	NUM
inlawrev-3249	118	8	]	]	PUNCT
inlawrev-3249	118	9	mail	mail	NOUN
inlawrev-3249	118	10	order	order	NOUN
inlawrev-3249	118	11	retailers	retailer	NOUN
inlawrev-3249	118	12	885	885	NUM
inlawrev-3249	118	13	tax	tax	NOUN
inlawrev-3249	118	14	.	.	PUNCT
inlawrev-3249	119	1	"^^	"^^	PROPN
inlawrev-3249	119	2	after	after	ADP
inlawrev-3249	119	3	acknowledging	acknowledge	VERB
inlawrev-3249	119	4	situations	situation	NOUN
inlawrev-3249	119	5	in	in	ADP
inlawrev-3249	119	6	which	which	PRON
inlawrev-3249	119	7	the	the	DET
inlawrev-3249	119	8	states	state	NOUN
inlawrev-3249	119	9	may	may	AUX
inlawrev-3249	119	10	impose	impose	VERB
inlawrev-3249	119	11	a	a	DET
inlawrev-3249	119	12	tax	tax	NOUN
inlawrev-3249	119	13	on	on	ADP
inlawrev-3249	119	14	interstate	interstate	PROPN
inlawrev-3249	119	15	commerce	commerce	NOUN
inlawrev-3249	119	16	,	,	PUNCT
inlawrev-3249	119	17	the	the	DET
inlawrev-3249	119	18	court	court	NOUN
inlawrev-3249	119	19	concluded	conclude	VERB
inlawrev-3249	119	20	that	that	SCONJ
inlawrev-3249	119	21	"	"	PUNCT
inlawrev-3249	119	22	[	[	X
inlawrev-3249	119	23	it	it	PRON
inlawrev-3249	119	24	]	]	PUNCT
inlawrev-3249	119	25	has	have	AUX
inlawrev-3249	119	26	never	never	ADV
inlawrev-3249	119	27	held	hold	VERB
inlawrev-3249	119	28	that	that	SCONJ
inlawrev-3249	119	29	a	a	DET
inlawrev-3249	119	30	state	state	NOUN
inlawrev-3249	119	31	may	may	AUX
inlawrev-3249	119	32	impose	impose	VERB
inlawrev-3249	119	33	the	the	DET
inlawrev-3249	119	34	duty	duty	NOUN
inlawrev-3249	119	35	of	of	ADP
inlawrev-3249	119	36	use	use	NOUN
inlawrev-3249	119	37	tax	tax	NOUN
inlawrev-3249	119	38	collection	collection	NOUN
inlawrev-3249	119	39	and	and	CCONJ
inlawrev-3249	119	40	payment	payment	NOUN
inlawrev-3249	119	41	upon	upon	SCONJ
inlawrev-3249	119	42	a	a	DET
inlawrev-3249	119	43	seller	seller	NOUN
inlawrev-3249	119	44	whose	whose	DET
inlawrev-3249	119	45	only	only	ADJ
inlawrev-3249	119	46	connection	connection	NOUN
inlawrev-3249	119	47	with	with	ADP
inlawrev-3249	119	48	customers	customer	NOUN
inlawrev-3249	119	49	in	in	ADP
inlawrev-3249	119	50	the	the	DET
inlawrev-3249	119	51	state	state	NOUN
inlawrev-3249	119	52	is	be	AUX
inlawrev-3249	119	53	by	by	ADP
inlawrev-3249	119	54	common	common	ADJ
inlawrev-3249	119	55	carrier	carrier	NOUN
inlawrev-3249	119	56	or	or	CCONJ
inlawrev-3249	119	57	the	the	DET
inlawrev-3249	119	58	united	united	PROPN
inlawrev-3249	119	59	states	states	PROPN
inlawrev-3249	119	60	mail	mail	NOUN
inlawrev-3249	119	61	.	.	PUNCT
inlawrev-3249	120	1	"^^	"^^	VERB
inlawrev-3249	120	2	the	the	DET
inlawrev-3249	120	3	majority	majority	NOUN
inlawrev-3249	120	4	's	's	PART
inlawrev-3249	120	5	chief	chief	ADJ
inlawrev-3249	120	6	rationale	rationale	NOUN
inlawrev-3249	120	7	for	for	ADP
inlawrev-3249	120	8	invalidating	invalidate	VERB
inlawrev-3249	120	9	the	the	DET
inlawrev-3249	120	10	tax	tax	NOUN
inlawrev-3249	120	11	was	be	AUX
inlawrev-3249	120	12	that	that	SCONJ
inlawrev-3249	120	13	the	the	DET
inlawrev-3249	120	14	burden	burden	NOUN
inlawrev-3249	120	15	it	it	PRON
inlawrev-3249	120	16	placed	place	VERB
inlawrev-3249	120	17	on	on	ADP
inlawrev-3249	120	18	interstate	interstate	ADJ
inlawrev-3249	120	19	commerce	commerce	NOUN
inlawrev-3249	120	20	was	be	AUX
inlawrev-3249	120	21	too	too	ADV
inlawrev-3249	120	22	high	high	ADJ
inlawrev-3249	120	23	given	give	VERB
inlawrev-3249	120	24	that	that	SCONJ
inlawrev-3249	120	25	the	the	DET
inlawrev-3249	120	26	company	company	NOUN
inlawrev-3249	120	27	had	have	AUX
inlawrev-3249	120	28	not	not	PART
inlawrev-3249	120	29	availed	avail	VERB
inlawrev-3249	120	30	itself	itself	PRON
inlawrev-3249	120	31	of	of	ADP
inlawrev-3249	120	32	the	the	DET
inlawrev-3249	120	33	state	state	NOUN
inlawrev-3249	120	34	's	's	PART
inlawrev-3249	120	35	benefits	benefit	NOUN
inlawrev-3249	120	36	:	:	PUNCT
inlawrev-3249	120	37	indeed	indeed	ADV
inlawrev-3249	120	38	,	,	PUNCT
inlawrev-3249	120	39	it	it	PRON
inlawrev-3249	120	40	is	be	AUX
inlawrev-3249	120	41	difficult	difficult	ADJ
inlawrev-3249	120	42	to	to	PART
inlawrev-3249	120	43	conceive	conceive	VERB
inlawrev-3249	120	44	of	of	ADP
inlawrev-3249	120	45	commercial	commercial	ADJ
inlawrev-3249	120	46	transactions	transaction	NOUN
inlawrev-3249	120	47	more	more	ADV
inlawrev-3249	120	48	exclusively	exclusively	ADV
inlawrev-3249	120	49	interstate	interstate	ADJ
inlawrev-3249	120	50	in	in	ADP
inlawrev-3249	120	51	character	character	NOUN
inlawrev-3249	120	52	than	than	ADP
inlawrev-3249	120	53	the	the	DET
inlawrev-3249	120	54	mail	mail	NOUN
inlawrev-3249	120	55	order	order	NOUN
inlawrev-3249	120	56	transactions	transaction	NOUN
inlawrev-3249	120	57	here	here	ADV
inlawrev-3249	120	58	involved	involve	VERB
inlawrev-3249	120	59	.	.	PUNCT
inlawrev-3249	121	1	and	and	CCONJ
inlawrev-3249	121	2	if	if	SCONJ
inlawrev-3249	121	3	the	the	DET
inlawrev-3249	121	4	power	power	NOUN
inlawrev-3249	121	5	of	of	ADP
inlawrev-3249	121	6	illinois	illinois	PROPN
inlawrev-3249	121	7	to	to	PART
inlawrev-3249	121	8	impose	impose	VERB
inlawrev-3249	121	9	use	use	NOUN
inlawrev-3249	121	10	tax	tax	NOUN
inlawrev-3249	121	11	burdens	burden	NOUN
inlawrev-3249	121	12	upon	upon	SCONJ
inlawrev-3249	121	13	national	national	ADJ
inlawrev-3249	121	14	were	be	AUX
inlawrev-3249	121	15	upheld	uphold	VERB
inlawrev-3249	121	16	,	,	PUNCT
inlawrev-3249	121	17	the	the	DET
inlawrev-3249	121	18	resulting	result	VERB
inlawrev-3249	121	19	impediments	impediment	NOUN
inlawrev-3249	121	20	upon	upon	SCONJ
inlawrev-3249	121	21	the	the	DET
inlawrev-3249	121	22	free	free	ADJ
inlawrev-3249	121	23	conduct	conduct	NOUN
inlawrev-3249	121	24	of	of	ADP
inlawrev-3249	121	25	its	its	PRON
inlawrev-3249	121	26	interstate	interstate	ADJ
inlawrev-3249	121	27	business	business	NOUN
inlawrev-3249	121	28	would	would	AUX
inlawrev-3249	121	29	be	be	AUX
inlawrev-3249	121	30	neither	neither	CCONJ
inlawrev-3249	121	31	imaginary	imaginary	ADJ
inlawrev-3249	121	32	nor	nor	CCONJ
inlawrev-3249	121	33	remote	remote	ADJ
inlawrev-3249	121	34	.	.	PUNCT
inlawrev-3249	122	1	for	for	ADP
inlawrev-3249	122	2	if	if	SCONJ
inlawrev-3249	122	3	illinois	illinois	PROPN
inlawrev-3249	122	4	can	can	AUX
inlawrev-3249	122	5	impose	impose	VERB
inlawrev-3249	122	6	such	such	ADJ
inlawrev-3249	122	7	burdens	burden	NOUN
inlawrev-3249	122	8	,	,	PUNCT
inlawrev-3249	122	9	so	so	ADV
inlawrev-3249	122	10	can	can	AUX
inlawrev-3249	122	11	every	every	DET
inlawrev-3249	122	12	other	other	ADJ
inlawrev-3249	122	13	state	state	NOUN
inlawrev-3249	122	14	,	,	PUNCT
inlawrev-3249	122	15	and	and	CCONJ
inlawrev-3249	122	16	so	so	ADV
inlawrev-3249	122	17	,	,	PUNCT
inlawrev-3249	122	18	indeed	indeed	ADV
inlawrev-3249	122	19	,	,	PUNCT
inlawrev-3249	122	20	can	can	AUX
inlawrev-3249	122	21	every	every	DET
inlawrev-3249	122	22	municipality	municipality	NOUN
inlawrev-3249	122	23	,	,	PUNCT
inlawrev-3249	122	24	every	every	DET
inlawrev-3249	122	25	school	school	NOUN
inlawrev-3249	122	26	district	district	NOUN
inlawrev-3249	122	27	,	,	PUNCT
inlawrev-3249	122	28	and	and	CCONJ
inlawrev-3249	122	29	every	every	DET
inlawrev-3249	122	30	other	other	ADJ
inlawrev-3249	122	31	political	political	ADJ
inlawrev-3249	122	32	subdivision	subdivision	NOUN
inlawrev-3249	122	33	throughout	throughout	ADP
inlawrev-3249	122	34	the	the	DET
inlawrev-3249	122	35	nation	nation	NOUN
inlawrev-3249	122	36	with	with	ADP
inlawrev-3249	122	37	power	power	NOUN
inlawrev-3249	122	38	to	to	PART
inlawrev-3249	122	39	impose	impose	VERB
inlawrev-3249	122	40	sales	sale	NOUN
inlawrev-3249	122	41	and	and	CCONJ
inlawrev-3249	122	42	use	use	VERB
inlawrev-3249	122	43	taxes	taxis	NOUN
inlawrev-3249	122	44	.	.	PUNCT
inlawrev-3249	123	1	the	the	DET
inlawrev-3249	123	2	many	many	ADJ
inlawrev-3249	123	3	variations	variation	NOUN
inlawrev-3249	123	4	in	in	ADP
inlawrev-3249	123	5	rates	rate	NOUN
inlawrev-3249	123	6	of	of	ADP
inlawrev-3249	123	7	tax	tax	NOUN
inlawrev-3249	123	8	,	,	PUNCT
inlawrev-3249	123	9	in	in	ADP
inlawrev-3249	123	10	allowable	allowable	ADJ
inlawrev-3249	123	11	exemptions	exemption	NOUN
inlawrev-3249	123	12	,	,	PUNCT
inlawrev-3249	123	13	and	and	CCONJ
inlawrev-3249	123	14	in	in	ADP
inlawrev-3249	123	15	administrative	administrative	ADJ
inlawrev-3249	123	16	and	and	CCONJ
inlawrev-3249	123	17	record	record	NOUN
inlawrev-3249	123	18	-	-	PUNCT
inlawrev-3249	123	19	keeping	keep	VERB
inlawrev-3249	123	20	requirements	requirement	NOUN
inlawrev-3249	123	21	could	could	AUX
inlawrev-3249	123	22	entangle	entangle	VERB
inlawrev-3249	123	23	national	national	PROPN
inlawrev-3249	123	24	's	's	PART
inlawrev-3249	123	25	interstate	interstate	ADJ
inlawrev-3249	123	26	business	business	NOUN
inlawrev-3249	123	27	in	in	ADP
inlawrev-3249	123	28	a	a	DET
inlawrev-3249	123	29	virtual	virtual	ADJ
inlawrev-3249	123	30	welter	welter	NOUN
inlawrev-3249	123	31	of	of	ADP
inlawrev-3249	123	32	complicated	complicated	ADJ
inlawrev-3249	123	33	obligations	obligation	NOUN
inlawrev-3249	123	34	to	to	ADP
inlawrev-3249	123	35	local	local	ADJ
inlawrev-3249	123	36	jurisdictions	jurisdiction	NOUN
inlawrev-3249	123	37	with	with	ADP
inlawrev-3249	123	38	no	no	DET
inlawrev-3249	123	39	legitimate	legitimate	ADJ
inlawrev-3249	123	40	claim	claim	NOUN
inlawrev-3249	123	41	to	to	PART
inlawrev-3249	123	42	impose	impose	VERB
inlawrev-3249	123	43	"	"	PUNCT
inlawrev-3249	123	44	a	a	DET
inlawrev-3249	123	45	fair	fair	ADJ
inlawrev-3249	123	46	share	share	NOUN
inlawrev-3249	123	47	of	of	ADP
inlawrev-3249	123	48	the	the	DET
inlawrev-3249	123	49	cost	cost	NOUN
inlawrev-3249	123	50	of	of	ADP
inlawrev-3249	123	51	the	the	DET
inlawrev-3249	123	52	local	local	ADJ
inlawrev-3249	123	53	govemment	govemment	NOUN
inlawrev-3249	123	54	.	.	PUNCT
inlawrev-3249	124	1	"^^	"^^	VERB
inlawrev-3249	124	2	the	the	DET
inlawrev-3249	124	3	dissent	dissent	NOUN
inlawrev-3249	124	4	,	,	PUNCT
inlawrev-3249	124	5	however	however	ADV
inlawrev-3249	124	6	,	,	PUNCT
inlawrev-3249	124	7	did	do	AUX
inlawrev-3249	124	8	not	not	PART
inlawrev-3249	124	9	see	see	VERB
inlawrev-3249	124	10	the	the	DET
inlawrev-3249	124	11	lack	lack	NOUN
inlawrev-3249	124	12	of	of	ADP
inlawrev-3249	124	13	a	a	DET
inlawrev-3249	124	14	physical	physical	ADJ
inlawrev-3249	124	15	presence	presence	NOUN
inlawrev-3249	124	16	in	in	ADP
inlawrev-3249	124	17	illinois	illinois	PROPN
inlawrev-3249	124	18	as	as	ADP
inlawrev-3249	124	19	an	an	DET
inlawrev-3249	124	20	obstacle	obstacle	NOUN
inlawrev-3249	124	21	to	to	ADP
inlawrev-3249	124	22	illinois	illinois	PROPN
inlawrev-3249	124	23	'	'	PART
inlawrev-3249	124	24	attempts	attempt	NOUN
inlawrev-3249	124	25	to	to	PART
inlawrev-3249	124	26	impose	impose	VERB
inlawrev-3249	124	27	the	the	DET
inlawrev-3249	124	28	duty	duty	NOUN
inlawrev-3249	124	29	on	on	ADP
inlawrev-3249	124	30	bellas	bellas	PROPN
inlawrev-3249	124	31	hess	hess	PROPN
inlawrev-3249	124	32	.	.	PUNCT
inlawrev-3249	125	1	the	the	DET
inlawrev-3249	125	2	dissent	dissent	NOUN
inlawrev-3249	125	3	relied	rely	VERB
inlawrev-3249	125	4	heavily	heavily	ADV
inlawrev-3249	125	5	on	on	ADP
inlawrev-3249	125	6	the	the	DET
inlawrev-3249	125	7	fact	fact	NOUN
inlawrev-3249	125	8	that	that	SCONJ
inlawrev-3249	125	9	bellas	bellas	PROPN
inlawrev-3249	125	10	hess	hess	PROPN
inlawrev-3249	125	11	was	be	AUX
inlawrev-3249	125	12	a	a	DET
inlawrev-3249	125	13	large	large	ADJ
inlawrev-3249	125	14	multistate	multistate	NOUN
inlawrev-3249	125	15	company	company	NOUN
inlawrev-3249	125	16	that	that	PRON
inlawrev-3249	125	17	continuously	continuously	ADV
inlawrev-3249	125	18	solicited	solicit	VERB
inlawrev-3249	125	19	illinois	illinois	PROPN
inlawrev-3249	125	20	customers	customer	NOUN
inlawrev-3249	125	21	and	and	CCONJ
inlawrev-3249	125	22	used	use	VERB
inlawrev-3249	125	23	illinois	illinois	PROPN
inlawrev-3249	125	24	banking	banking	NOUN
inlawrev-3249	125	25	and	and	CCONJ
inlawrev-3249	125	26	credit	credit	NOUN
inlawrev-3249	125	27	institutions	institution	NOUN
inlawrev-3249	125	28	to	to	PART
inlawrev-3249	125	29	generate	generate	VERB
inlawrev-3249	125	30	income.^^	income.^^	PUNCT
inlawrev-3249	125	31	justice	justice	NOUN
inlawrev-3249	125	32	fortas	forta	NOUN
inlawrev-3249	125	33	believed	believe	VERB
inlawrev-3249	125	34	these	these	DET
inlawrev-3249	125	35	contacts	contact	NOUN
inlawrev-3249	125	36	were	be	AUX
inlawrev-3249	125	37	more	more	ADJ
inlawrev-3249	125	38	than	than	ADP
inlawrev-3249	125	39	sufficient	sufficient	ADJ
inlawrev-3249	125	40	to	to	PART
inlawrev-3249	125	41	allow	allow	VERB
inlawrev-3249	125	42	illinois	illinois	PROPN
inlawrev-3249	125	43	to	to	PART
inlawrev-3249	125	44	require	require	VERB
inlawrev-3249	125	45	bellas	bellas	PROPN
inlawrev-3249	125	46	hess	hess	PROPN
inlawrev-3249	125	47	to	to	PART
inlawrev-3249	125	48	collect	collect	VERB
inlawrev-3249	125	49	and	and	CCONJ
inlawrev-3249	125	50	remit	remit	VERB
inlawrev-3249	125	51	the	the	DET
inlawrev-3249	125	52	use	use	NOUN
inlawrev-3249	125	53	tax.^^	tax.^^	ADP
inlawrev-3249	125	54	despite	despite	SCONJ
inlawrev-3249	125	55	the	the	DET
inlawrev-3249	125	56	dissent	dissent	NOUN
inlawrev-3249	125	57	,	,	PUNCT
inlawrev-3249	125	58	bellas	bellas	PROPN
inlawrev-3249	125	59	hess	hess	PROPN
inlawrev-3249	125	60	is	be	AUX
inlawrev-3249	125	61	significant	significant	ADJ
inlawrev-3249	125	62	because	because	SCONJ
inlawrev-3249	125	63	the	the	DET
inlawrev-3249	125	64	majority	majority	NOUN
inlawrev-3249	125	65	unequivocally	unequivocally	ADV
inlawrev-3249	125	66	required	require	VERB
inlawrev-3249	125	67	the	the	DET
inlawrev-3249	125	68	vendor	vendor	NOUN
inlawrev-3249	125	69	to	to	PART
inlawrev-3249	125	70	have	have	VERB
inlawrev-3249	125	71	a	a	DET
inlawrev-3249	125	72	physical	physical	ADJ
inlawrev-3249	125	73	presence	presence	NOUN
inlawrev-3249	125	74	in	in	ADP
inlawrev-3249	125	75	the	the	DET
inlawrev-3249	125	76	taxing	tax	VERB
inlawrev-3249	125	77	state	state	NOUN
inlawrev-3249	125	78	before	before	SCONJ
inlawrev-3249	125	79	the	the	DET
inlawrev-3249	125	80	state	state	NOUN
inlawrev-3249	125	81	could	could	AUX
inlawrev-3249	125	82	impose	impose	VERB
inlawrev-3249	125	83	on	on	ADP
inlawrev-3249	125	84	the	the	DET
inlawrev-3249	125	85	vendor	vendor	NOUN
inlawrev-3249	125	86	the	the	DET
inlawrev-3249	125	87	duty	duty	NOUN
inlawrev-3249	125	88	to	to	PART
inlawrev-3249	125	89	collect	collect	VERB
inlawrev-3249	125	90	and	and	CCONJ
inlawrev-3249	125	91	remit	remit	VERB
inlawrev-3249	125	92	its	its	PRON
inlawrev-3249	125	93	use	use	NOUN
inlawrev-3249	125	94	tax	tax	NOUN
inlawrev-3249	125	95	.	.	PUNCT
inlawrev-3249	126	1	b.	b.	PROPN
inlawrev-3249	126	2	national	national	PROPN
inlawrev-3249	126	3	geographic	geographic	PROPN
inlawrev-3249	126	4	—	—	PUNCT
inlawrev-3249	126	5	slightest	slight	ADJ
inlawrev-3249	126	6	presence	presence	NOUN
inlawrev-3249	126	7	rebuked	rebuke	VERB
inlawrev-3249	126	8	ten	ten	NUM
inlawrev-3249	126	9	years	year	NOUN
inlawrev-3249	126	10	after	after	ADP
inlawrev-3249	126	11	bellas	bellas	PROPN
inlawrev-3249	126	12	hess	hess	PROPN
inlawrev-3249	126	13	,	,	PUNCT
inlawrev-3249	126	14	the	the	DET
inlawrev-3249	126	15	supreme	supreme	PROPN
inlawrev-3249	126	16	court	court	PROPN
inlawrev-3249	126	17	heard	hear	VERB
inlawrev-3249	126	18	another	another	DET
inlawrev-3249	126	19	use	use	NOUN
inlawrev-3249	126	20	tax	tax	NOUN
inlawrev-3249	126	21	case.^^	case.^^	NOUN
inlawrev-3249	126	22	in	in	ADP
inlawrev-3249	126	23	this	this	DET
inlawrev-3249	126	24	case	case	NOUN
inlawrev-3249	126	25	,	,	PUNCT
inlawrev-3249	126	26	california	california	PROPN
inlawrev-3249	126	27	attempted	attempt	VERB
inlawrev-3249	126	28	to	to	PART
inlawrev-3249	126	29	impose	impose	VERB
inlawrev-3249	126	30	collection	collection	NOUN
inlawrev-3249	126	31	of	of	ADP
inlawrev-3249	126	32	its	its	PRON
inlawrev-3249	126	33	use	use	NOUN
inlawrev-3249	126	34	tax	tax	NOUN
inlawrev-3249	126	35	on	on	ADP
inlawrev-3249	126	36	national	national	ADJ
inlawrev-3249	126	37	geographic	geographic	ADJ
inlawrev-3249	126	38	society	society	NOUN
inlawrev-3249	126	39	's	's	PART
inlawrev-3249	126	40	mail	mail	NOUN
inlawrev-3249	126	41	order	order	NOUN
inlawrev-3249	126	42	business	business	NOUN
inlawrev-3249	126	43	.	.	PUNCT
inlawrev-3249	127	1	the	the	DET
inlawrev-3249	127	2	mail	mail	NOUN
inlawrev-3249	127	3	order	order	NOUN
inlawrev-3249	127	4	business	business	NOUN
inlawrev-3249	127	5	had	have	VERB
inlawrev-3249	127	6	no	no	DET
inlawrev-3249	127	7	physical	physical	ADJ
inlawrev-3249	127	8	presence	presence	NOUN
inlawrev-3249	127	9	in	in	ADP
inlawrev-3249	127	10	california	california	PROPN
inlawrev-3249	127	11	,	,	PUNCT
inlawrev-3249	127	12	but	but	CCONJ
inlawrev-3249	127	13	national	national	PROPN
inlawrev-3249	127	14	geographic	geographic	PROPN
inlawrev-3249	127	15	had	have	VERB
inlawrev-3249	127	16	two	two	NUM
inlawrev-3249	127	17	related	relate	VERB
inlawrev-3249	127	18	subsidiary	subsidiary	NOUN
inlawrev-3249	127	19	27	27	NUM
inlawrev-3249	127	20	.	.	PUNCT
inlawrev-3249	128	1	i	i	PRON
inlawrev-3249	128	2	d.	d.	PROPN
inlawrev-3249	128	3	at	at	ADP
inlawrev-3249	128	4	756	756	NUM
inlawrev-3249	128	5	(	(	PUNCT
inlawrev-3249	128	6	quoting	quote	VERB
inlawrev-3249	128	7	miller	miller	PROPN
inlawrev-3249	128	8	bros	bros	PROPN
inlawrev-3249	128	9	.	.	PROPN
inlawrev-3249	129	1	v.	v.	ADP
inlawrev-3249	129	2	maryland	maryland	PROPN
inlawrev-3249	129	3	,	,	PUNCT
inlawrev-3249	129	4	347	347	NUM
inlawrev-3249	129	5	u.s	u.s	PROPN
inlawrev-3249	129	6	.	.	PROPN
inlawrev-3249	129	7	340	340	NUM
inlawrev-3249	129	8	,	,	PUNCT
inlawrev-3249	129	9	344	344	NUM
inlawrev-3249	129	10	-	-	SYM
inlawrev-3249	129	11	45	45	NUM
inlawrev-3249	129	12	(	(	PUNCT
inlawrev-3249	129	13	1954	1954	NUM
inlawrev-3249	129	14	)	)	PUNCT
inlawrev-3249	129	15	)	)	PUNCT
inlawrev-3249	129	16	.	.	PUNCT
inlawrev-3249	130	1	28	28	NUM
inlawrev-3249	130	2	.	.	PUNCT
inlawrev-3249	131	1	i	i	PRON
inlawrev-3249	131	2	d.	d.	PROPN
inlawrev-3249	131	3	at	at	ADP
inlawrev-3249	131	4	757	757	PROPN
inlawrev-3249	131	5	-	-	SYM
inlawrev-3249	131	6	58	58	NUM
inlawrev-3249	131	7	,	,	PUNCT
inlawrev-3249	131	8	29	29	NUM
inlawrev-3249	131	9	.	.	PUNCT
inlawrev-3249	132	1	i	i	PRON
inlawrev-3249	132	2	d.	d.	PROPN
inlawrev-3249	132	3	at	at	ADP
inlawrev-3249	132	4	759	759	NUM
inlawrev-3249	132	5	-	-	SYM
inlawrev-3249	132	6	60	60	NUM
inlawrev-3249	132	7	(	(	PUNCT
inlawrev-3249	132	8	footnotes	footnote	NOUN
inlawrev-3249	132	9	omitted	omit	VERB
inlawrev-3249	132	10	)	)	PUNCT
inlawrev-3249	132	11	.	.	PUNCT
inlawrev-3249	133	1	30	30	NUM
inlawrev-3249	133	2	.	.	PUNCT
inlawrev-3249	134	1	see	see	VERB
inlawrev-3249	134	2	i	i	PRON
inlawrev-3249	134	3	d.	d.	PROPN
inlawrev-3249	134	4	at	at	ADP
inlawrev-3249	134	5	761	761	NUM
inlawrev-3249	134	6	-	-	SYM
inlawrev-3249	134	7	62	62	NUM
inlawrev-3249	134	8	(	(	PUNCT
inlawrev-3249	134	9	fortas	fortas	PROPN
inlawrev-3249	134	10	,	,	PUNCT
inlawrev-3249	134	11	j.	j.	PROPN
inlawrev-3249	134	12	,	,	PUNCT
inlawrev-3249	134	13	dissenting	dissent	VERB
inlawrev-3249	134	14	)	)	PUNCT
inlawrev-3249	134	15	.	.	PUNCT
inlawrev-3249	135	1	31	31	NUM
inlawrev-3249	135	2	.	.	PUNCT
inlawrev-3249	136	1	seeid.an62	seeid.an62	NOUN
inlawrev-3249	136	2	.	.	PUNCT
inlawrev-3249	137	1	32	32	NUM
inlawrev-3249	137	2	.	.	PUNCT
inlawrev-3249	138	1	national	national	ADJ
inlawrev-3249	138	2	geographic	geographic	ADJ
inlawrev-3249	138	3	soc'y	soc'y	PROPN
inlawrev-3249	138	4	v.	v.	ADP
inlawrev-3249	138	5	california	california	PROPN
inlawrev-3249	138	6	bd	bd	PROPN
inlawrev-3249	138	7	.	.	PROPN
inlawrev-3249	138	8	of	of	ADP
inlawrev-3249	138	9	equalization	equalization	NOUN
inlawrev-3249	138	10	,	,	PUNCT
inlawrev-3249	138	11	430	430	NUM
inlawrev-3249	138	12	u.s	u.s	PROPN
inlawrev-3249	138	13	.	.	PROPN
inlawrev-3249	138	14	551	551	NUM
inlawrev-3249	138	15	(	(	PUNCT
inlawrev-3249	138	16	1977	1977	NUM
inlawrev-3249	138	17	)	)	PUNCT
inlawrev-3249	138	18	.	.	PUNCT
inlawrev-3249	139	1	886	886	NUM
inlawrev-3249	139	2	indiana	indiana	PROPN
inlawrev-3249	139	3	law	law	PROPN
inlawrev-3249	139	4	review	review	NOUN
inlawrev-3249	140	1	[	[	X
inlawrev-3249	140	2	vol	vol	NOUN
inlawrev-3249	140	3	.	.	PUNCT
inlawrev-3249	141	1	30:881	30:881	NUM
inlawrev-3249	141	2	organizations	organization	NOUN
inlawrev-3249	141	3	maintaining	maintain	VERB
inlawrev-3249	141	4	offices	office	NOUN
inlawrev-3249	141	5	in	in	ADP
inlawrev-3249	141	6	califomia.^^	califomia.^^	CCONJ
inlawrev-3249	141	7	national	national	PROPN
inlawrev-3249	141	8	geographic	geographic	NOUN
inlawrev-3249	141	9	'	'	PUNCT
inlawrev-3249	141	10	s	s	NOUN
inlawrev-3249	141	11	mail	mail	NOUN
inlawrev-3249	141	12	order	order	NOUN
inlawrev-3249	141	13	business	business	NOUN
inlawrev-3249	141	14	sold	sell	VERB
inlawrev-3249	141	15	globes	globe	NOUN
inlawrev-3249	141	16	,	,	PUNCT
inlawrev-3249	141	17	atlases	atlas	NOUN
inlawrev-3249	141	18	,	,	PUNCT
inlawrev-3249	141	19	maps	map	NOUN
inlawrev-3249	141	20	,	,	PUNCT
inlawrev-3249	141	21	and	and	CCONJ
inlawrev-3249	141	22	books	book	NOUN
inlawrev-3249	141	23	through	through	ADP
inlawrev-3249	141	24	flyers	flyer	NOUN
inlawrev-3249	141	25	,	,	PUNCT
inlawrev-3249	141	26	magazine	magazine	NOUN
inlawrev-3249	141	27	advertisements	advertisement	NOUN
inlawrev-3249	141	28	,	,	PUNCT
inlawrev-3249	141	29	and	and	CCONJ
inlawrev-3249	141	30	other	other	ADJ
inlawrev-3249	141	31	direct	direct	ADJ
inlawrev-3249	141	32	mail	mail	NOUN
inlawrev-3249	141	33	mechanisms.^	mechanisms.^	NOUN
inlawrev-3249	141	34	"	"	PUNCT
inlawrev-3249	141	35	*	*	PUNCT
inlawrev-3249	141	36	orders	order	NOUN
inlawrev-3249	141	37	were	be	AUX
inlawrev-3249	141	38	sent	send	VERB
inlawrev-3249	141	39	to	to	ADP
inlawrev-3249	141	40	national	national	PROPN
inlawrev-3249	141	41	geographic	geographic	NOUN
inlawrev-3249	141	42	'	'	PUNCT
inlawrev-3249	141	43	s	s	PROPN
inlawrev-3249	141	44	washington	washington	PROPN
inlawrev-3249	141	45	d.c	d.c	PROPN
inlawrev-3249	141	46	.	.	PROPN
inlawrev-3249	141	47	offices	office	NOUN
inlawrev-3249	141	48	,	,	PUNCT
inlawrev-3249	141	49	and	and	CCONJ
inlawrev-3249	141	50	the	the	DET
inlawrev-3249	141	51	merchandise	merchandise	NOUN
inlawrev-3249	141	52	was	be	AUX
inlawrev-3249	141	53	shipped	ship	VERB
inlawrev-3249	141	54	back	back	ADV
inlawrev-3249	141	55	to	to	ADP
inlawrev-3249	141	56	the	the	DET
inlawrev-3249	141	57	purchaser	purchaser	NOUN
inlawrev-3249	141	58	without	without	ADP
inlawrev-3249	141	59	any	any	DET
inlawrev-3249	141	60	direct	direct	ADJ
inlawrev-3249	141	61	solicitation	solicitation	NOUN
inlawrev-3249	141	62	or	or	CCONJ
inlawrev-3249	141	63	delivery	delivery	NOUN
inlawrev-3249	141	64	in	in	ADP
inlawrev-3249	141	65	california	california	PROPN
inlawrev-3249	141	66	by	by	ADP
inlawrev-3249	141	67	national	national	ADJ
inlawrev-3249	141	68	geographic	geographic	ADJ
inlawrev-3249	141	69	employees	employee	NOUN
inlawrev-3249	141	70	or	or	CCONJ
inlawrev-3249	141	71	agents.^^	agents.^^	X
inlawrev-3249	142	1	national	national	PROPN
inlawrev-3249	142	2	geographic	geographic	PROPN
inlawrev-3249	142	3	'	'	PUNCT
inlawrev-3249	142	4	s	s	PROPN
inlawrev-3249	142	5	california	california	PROPN
inlawrev-3249	142	6	offices	office	NOUN
inlawrev-3249	142	7	solicited	solicit	VERB
inlawrev-3249	142	8	advertising	advertising	NOUN
inlawrev-3249	142	9	for	for	ADP
inlawrev-3249	142	10	its	its	PRON
inlawrev-3249	142	11	magazine	magazine	NOUN
inlawrev-3249	142	12	but	but	CCONJ
inlawrev-3249	142	13	did	do	AUX
inlawrev-3249	142	14	not	not	PART
inlawrev-3249	142	15	perform	perform	VERB
inlawrev-3249	142	16	any	any	DET
inlawrev-3249	142	17	activities	activity	NOUN
inlawrev-3249	142	18	related	relate	VERB
inlawrev-3249	142	19	to	to	ADP
inlawrev-3249	142	20	the	the	DET
inlawrev-3249	142	21	mail	mail	NOUN
inlawrev-3249	142	22	order	order	NOUN
inlawrev-3249	142	23	business.^^	business.^^	NOUN
inlawrev-3249	142	24	in	in	ADP
inlawrev-3249	142	25	upholding	uphold	VERB
inlawrev-3249	142	26	the	the	DET
inlawrev-3249	142	27	constitutionality	constitutionality	NOUN
inlawrev-3249	142	28	of	of	ADP
inlawrev-3249	142	29	the	the	DET
inlawrev-3249	142	30	tax	tax	NOUN
inlawrev-3249	142	31	on	on	ADP
inlawrev-3249	142	32	national	national	PROPN
inlawrev-3249	142	33	geographic	geographic	NOUN
inlawrev-3249	142	34	,	,	PUNCT
inlawrev-3249	142	35	"	"	PUNCT
inlawrev-3249	142	36	[	[	X
inlawrev-3249	142	37	t]he	t]he	X
inlawrev-3249	142	38	california	california	PROPN
inlawrev-3249	142	39	supreme	supreme	PROPN
inlawrev-3249	142	40	court	court	PROPN
inlawrev-3249	142	41	concluded	conclude	VERB
inlawrev-3249	142	42	,	,	PUNCT
inlawrev-3249	142	43	based	base	VERB
inlawrev-3249	142	44	on	on	ADP
inlawrev-3249	142	45	its	its	PRON
inlawrev-3249	142	46	survey	survey	NOUN
inlawrev-3249	142	47	of	of	ADP
inlawrev-3249	142	48	the	the	DET
inlawrev-3249	142	49	relevant	relevant	ADJ
inlawrev-3249	142	50	decisions	decision	NOUN
inlawrev-3249	142	51	of	of	ADP
inlawrev-3249	142	52	this	this	DET
inlawrev-3249	142	53	court	court	NOUN
inlawrev-3249	142	54	,	,	PUNCT
inlawrev-3249	142	55	that	that	SCONJ
inlawrev-3249	142	56	the	the	DET
inlawrev-3249	142	57	'	'	PUNCT
inlawrev-3249	142	58	slightest	slight	ADJ
inlawrev-3249	142	59	presence	presence	NOUN
inlawrev-3249	142	60	'	'	PUNCT
inlawrev-3249	142	61	of	of	ADP
inlawrev-3249	142	62	the	the	DET
inlawrev-3249	142	63	seller	seller	NOUN
inlawrev-3249	142	64	in	in	ADP
inlawrev-3249	142	65	california	california	PROPN
inlawrev-3249	142	66	estabhshed	estabhshe	VERB
inlawrev-3249	142	67	sufficient	sufficient	ADJ
inlawrev-3249	142	68	nexus	nexus	NOUN
inlawrev-3249	142	69	between	between	ADP
inlawrev-3249	142	70	the	the	DET
inlawrev-3249	142	71	state	state	NOUN
inlawrev-3249	142	72	and	and	CCONJ
inlawrev-3249	142	73	the	the	DET
inlawrev-3249	142	74	seller	seller	NOUN
inlawrev-3249	142	75	constitutionally	constitutionally	ADV
inlawrev-3249	142	76	to	to	PART
inlawrev-3249	142	77	support	support	VERB
inlawrev-3249	142	78	the	the	DET
inlawrev-3249	142	79	imposition	imposition	NOUN
inlawrev-3249	142	80	of	of	ADP
inlawrev-3249	142	81	the	the	DET
inlawrev-3249	142	82	duty	duty	NOUN
inlawrev-3249	142	83	to	to	PART
inlawrev-3249	142	84	collect	collect	VERB
inlawrev-3249	142	85	and	and	CCONJ
inlawrev-3249	142	86	pay	pay	VERB
inlawrev-3249	142	87	the	the	DET
inlawrev-3249	142	88	tax	tax	NOUN
inlawrev-3249	142	89	.	.	PUNCT
inlawrev-3249	143	1	"^^	"^^	PROPN
inlawrev-3249	143	2	the	the	DET
inlawrev-3249	143	3	u.s	u.s	PROPN
inlawrev-3249	143	4	.	.	PROPN
inlawrev-3249	143	5	supreme	supreme	PROPN
inlawrev-3249	143	6	court	court	PROPN
inlawrev-3249	143	7	also	also	ADV
inlawrev-3249	143	8	upheld	uphold	VERB
inlawrev-3249	143	9	the	the	DET
inlawrev-3249	143	10	state	state	NOUN
inlawrev-3249	143	11	's	's	PART
inlawrev-3249	143	12	ability	ability	NOUN
inlawrev-3249	143	13	to	to	PART
inlawrev-3249	143	14	tax	tax	VERB
inlawrev-3249	143	15	national	national	ADJ
inlawrev-3249	143	16	geographic	geographic	NOUN
inlawrev-3249	143	17	,	,	PUNCT
inlawrev-3249	143	18	but	but	CCONJ
inlawrev-3249	143	19	expressly	expressly	ADV
inlawrev-3249	143	20	rejected	reject	VERB
inlawrev-3249	143	21	california	california	PROPN
inlawrev-3249	143	22	's	's	PART
inlawrev-3249	143	23	"	"	PUNCT
inlawrev-3249	143	24	slightest	slightest	ADJ
inlawrev-3249	143	25	presence	presence	NOUN
inlawrev-3249	143	26	"	"	PUNCT
inlawrev-3249	143	27	test.^^	test.^^	NOUN
inlawrev-3249	143	28	instead	instead	ADV
inlawrev-3249	143	29	,	,	PUNCT
inlawrev-3249	143	30	the	the	DET
inlawrev-3249	143	31	court	court	NOUN
inlawrev-3249	143	32	upheld	uphold	VERB
inlawrev-3249	143	33	the	the	DET
inlawrev-3249	143	34	constitutionality	constitutionality	NOUN
inlawrev-3249	143	35	of	of	ADP
inlawrev-3249	143	36	this	this	DET
inlawrev-3249	143	37	tax	tax	NOUN
inlawrev-3249	143	38	on	on	ADP
inlawrev-3249	143	39	the	the	DET
inlawrev-3249	143	40	rationale	rationale	NOUN
inlawrev-3249	143	41	that	that	SCONJ
inlawrev-3249	143	42	national	national	PROPN
inlawrev-3249	143	43	geographic	geographic	PROPN
inlawrev-3249	143	44	's	's	PART
inlawrev-3249	143	45	subsidiary	subsidiary	NOUN
inlawrev-3249	143	46	organizations	organization	NOUN
inlawrev-3249	143	47	were	be	AUX
inlawrev-3249	143	48	similar	similar	ADJ
inlawrev-3249	143	49	to	to	ADP
inlawrev-3249	143	50	having	have	VERB
inlawrev-3249	143	51	agents^^	agents^^	NUM
inlawrev-3249	143	52	or	or	CCONJ
inlawrev-3249	143	53	retail	retail	ADJ
inlawrev-3249	143	54	outlets'^	outlets'^	NOUN
inlawrev-3249	143	55	in	in	ADP
inlawrev-3249	143	56	california	california	PROPN
inlawrev-3249	143	57	,	,	PUNCT
inlawrev-3249	143	58	which	which	PRON
inlawrev-3249	143	59	the	the	DET
inlawrev-3249	143	60	court	court	NOUN
inlawrev-3249	143	61	had	have	AUX
inlawrev-3249	143	62	previously	previously	ADV
inlawrev-3249	143	63	held	hold	VERB
inlawrev-3249	143	64	to	to	PART
inlawrev-3249	143	65	be	be	AUX
inlawrev-3249	143	66	sufficient	sufficient	ADJ
inlawrev-3249	143	67	to	to	PART
inlawrev-3249	143	68	defeat	defeat	VERB
inlawrev-3249	143	69	a	a	DET
inlawrev-3249	143	70	commerce	commerce	NOUN
inlawrev-3249	143	71	clause	clause	NOUN
inlawrev-3249	143	72	challenge	challenge	NOUN
inlawrev-3249	143	73	on	on	ADP
inlawrev-3249	143	74	the	the	DET
inlawrev-3249	143	75	basis	basis	NOUN
inlawrev-3249	143	76	of	of	ADP
inlawrev-3249	143	77	a	a	DET
inlawrev-3249	143	78	lack	lack	NOUN
inlawrev-3249	143	79	of	of	ADP
inlawrev-3249	143	80	physical	physical	ADJ
inlawrev-3249	143	81	presence	presence	NOUN
inlawrev-3249	143	82	.	.	PUNCT
inlawrev-3249	143	83	'*^	'*^	PROPN
inlawrev-3249	144	1	although	although	SCONJ
inlawrev-3249	144	2	the	the	DET
inlawrev-3249	144	3	court	court	NOUN
inlawrev-3249	144	4	upheld	uphold	VERB
inlawrev-3249	144	5	the	the	DET
inlawrev-3249	144	6	constitutionality	constitutionality	NOUN
inlawrev-3249	144	7	of	of	ADP
inlawrev-3249	144	8	the	the	DET
inlawrev-3249	144	9	tax	tax	NOUN
inlawrev-3249	144	10	,	,	PUNCT
inlawrev-3249	144	11	it	it	PRON
inlawrev-3249	144	12	destroyed	destroy	VERB
inlawrev-3249	144	13	the	the	DET
inlawrev-3249	144	14	notion	notion	NOUN
inlawrev-3249	144	15	that	that	SCONJ
inlawrev-3249	144	16	a	a	DET
inlawrev-3249	144	17	"	"	PUNCT
inlawrev-3249	144	18	slightest	slightest	ADJ
inlawrev-3249	144	19	presence	presence	NOUN
inlawrev-3249	144	20	"	"	PUNCT
inlawrev-3249	144	21	was	be	AUX
inlawrev-3249	144	22	sufficient	sufficient	ADJ
inlawrev-3249	144	23	to	to	PART
inlawrev-3249	144	24	satisfy	satisfy	VERB
inlawrev-3249	144	25	the	the	DET
inlawrev-3249	144	26	nexus	nexus	NOUN
inlawrev-3249	144	27	requirement	requirement	NOUN
inlawrev-3249	144	28	.	.	PUNCT
inlawrev-3249	145	1	n.	n.	PROPN
inlawrev-3249	145	2	quill	quill	PROPN
inlawrev-3249	145	3	—	—	PUNCT
inlawrev-3249	145	4	reaffirmance	reaffirmance	NOUN
inlawrev-3249	145	5	of	of	ADP
inlawrev-3249	145	6	the	the	DET
inlawrev-3249	145	7	physical	physical	ADJ
inlawrev-3249	145	8	presence	presence	NOUN
inlawrev-3249	145	9	requirement	requirement	NOUN
inlawrev-3249	145	10	this	this	DET
inlawrev-3249	145	11	section	section	NOUN
inlawrev-3249	145	12	of	of	ADP
inlawrev-3249	145	13	the	the	DET
inlawrev-3249	145	14	note	note	NOUN
inlawrev-3249	145	15	first	first	ADV
inlawrev-3249	145	16	recites	recite	VERB
inlawrev-3249	145	17	the	the	DET
inlawrev-3249	145	18	facts	fact	NOUN
inlawrev-3249	145	19	of	of	ADP
inlawrev-3249	145	20	this	this	DET
inlawrev-3249	145	21	landmark	landmark	NOUN
inlawrev-3249	145	22	case	case	NOUN
inlawrev-3249	145	23	and	and	CCONJ
inlawrev-3249	145	24	describes	describe	VERB
inlawrev-3249	145	25	the	the	DET
inlawrev-3249	145	26	district	district	NOUN
inlawrev-3249	145	27	court	court	NOUN
inlawrev-3249	145	28	holding	holding	NOUN
inlawrev-3249	145	29	.	.	PUNCT
inlawrev-3249	146	1	it	it	PRON
inlawrev-3249	146	2	then	then	ADV
inlawrev-3249	146	3	critiques	critique	VERB
inlawrev-3249	146	4	the	the	DET
inlawrev-3249	146	5	north	north	PROPN
inlawrev-3249	146	6	dakota	dakota	PROPN
inlawrev-3249	146	7	supreme	supreme	PROPN
inlawrev-3249	146	8	33	33	NUM
inlawrev-3249	146	9	.	.	PUNCT
inlawrev-3249	147	1	see	see	VERB
inlawrev-3249	147	2	i	i	PRON
inlawrev-3249	147	3	d.	d.	PROPN
inlawrev-3249	147	4	at	at	ADP
inlawrev-3249	147	5	552	552	NUM
inlawrev-3249	147	6	.	.	PUNCT
inlawrev-3249	148	1	34	34	NUM
inlawrev-3249	148	2	.	.	PUNCT
inlawrev-3249	148	3	see	see	VERB
inlawrev-3249	148	4	i	i	PRON
inlawrev-3249	148	5	d.	d.	PROPN
inlawrev-3249	148	6	35	35	NUM
inlawrev-3249	148	7	.	.	PUNCT
inlawrev-3249	149	1	see	see	VERB
inlawrev-3249	149	2	i	i	PRON
inlawrev-3249	149	3	d.	d.	PROPN
inlawrev-3249	149	4	36	36	NUM
inlawrev-3249	149	5	.	.	PUNCT
inlawrev-3249	150	1	see	see	VERB
inlawrev-3249	150	2	i	i	PRON
inlawrev-3249	150	3	d.	d.	PROPN
inlawrev-3249	150	4	during	during	ADP
inlawrev-3249	150	5	the	the	DET
inlawrev-3249	150	6	audit	audit	NOUN
inlawrev-3249	150	7	period	period	NOUN
inlawrev-3249	150	8	,	,	PUNCT
inlawrev-3249	150	9	national	national	PROPN
inlawrev-3249	150	10	geographic	geographic	NOUN
inlawrev-3249	150	11	also	also	ADV
inlawrev-3249	150	12	used	use	VERB
inlawrev-3249	150	13	the	the	DET
inlawrev-3249	150	14	offices	office	NOUN
inlawrev-3249	150	15	to	to	PART
inlawrev-3249	150	16	make	make	VERB
inlawrev-3249	150	17	negligible	negligible	ADJ
inlawrev-3249	150	18	over	over	ADP
inlawrev-3249	150	19	-	-	PUNCT
inlawrev-3249	150	20	the	the	DET
inlawrev-3249	150	21	-	-	PUNCT
inlawrev-3249	150	22	counter	counter	NOUN
inlawrev-3249	150	23	sales	sale	NOUN
inlawrev-3249	150	24	.	.	PUNCT
inlawrev-3249	151	1	taxes	taxis	NOUN
inlawrev-3249	151	2	were	be	AUX
inlawrev-3249	151	3	paid	pay	VERB
inlawrev-3249	151	4	on	on	ADP
inlawrev-3249	151	5	these	these	DET
inlawrev-3249	151	6	sales	sale	NOUN
inlawrev-3249	151	7	,	,	PUNCT
inlawrev-3249	151	8	totaling	total	VERB
inlawrev-3249	151	9	under	under	ADP
inlawrev-3249	151	10	$	$	SYM
inlawrev-3249	151	11	3000	3000	NUM
inlawrev-3249	151	12	.	.	PUNCT
inlawrev-3249	152	1	see	see	VERB
inlawrev-3249	152	2	i	i	PRON
inlawrev-3249	152	3	d.	d.	PROPN
inlawrev-3249	152	4	at	at	ADP
inlawrev-3249	152	5	554	554	NUM
inlawrev-3249	152	6	n.2	n.2	NOUN
inlawrev-3249	152	7	.	.	PUNCT
inlawrev-3249	153	1	both	both	CCONJ
inlawrev-3249	153	2	the	the	DET
inlawrev-3249	153	3	cahfornia	cahfornia	PROPN
inlawrev-3249	153	4	supreme	supreme	PROPN
inlawrev-3249	153	5	court	court	PROPN
inlawrev-3249	153	6	and	and	CCONJ
inlawrev-3249	153	7	the	the	DET
inlawrev-3249	153	8	u.s	u.s	PROPN
inlawrev-3249	153	9	.	.	PROPN
inlawrev-3249	153	10	supreme	supreme	PROPN
inlawrev-3249	153	11	court	court	PROPN
inlawrev-3249	153	12	,	,	PUNCT
inlawrev-3249	153	13	however	however	ADV
inlawrev-3249	153	14	,	,	PUNCT
inlawrev-3249	153	15	found	find	VERB
inlawrev-3249	153	16	it	it	PRON
inlawrev-3249	153	17	"	"	PUNCT
inlawrev-3249	153	18	unnecessary	unnecessary	ADJ
inlawrev-3249	153	19	to	to	PART
inlawrev-3249	153	20	consider	consider	VERB
inlawrev-3249	153	21	these	these	DET
inlawrev-3249	153	22	sales	sale	NOUN
inlawrev-3249	153	23	in	in	ADP
inlawrev-3249	153	24	determining	determine	VERB
inlawrev-3249	153	25	whether	whether	SCONJ
inlawrev-3249	153	26	sufficient	sufficient	ADJ
inlawrev-3249	153	27	nexus	nexus	NOUN
inlawrev-3249	153	28	was	be	AUX
inlawrev-3249	153	29	shown	show	VERB
inlawrev-3249	153	30	.	.	PUNCT
inlawrev-3249	153	31	"	"	PUNCT
inlawrev-3249	154	1	i	i	PRON
inlawrev-3249	154	2	d.	d.	PROPN
inlawrev-3249	154	3	37	37	NUM
inlawrev-3249	154	4	.	.	PUNCT
inlawrev-3249	155	1	i	i	PRON
inlawrev-3249	155	2	d.	d.	PROPN
inlawrev-3249	155	3	at	at	ADP
inlawrev-3249	155	4	555	555	NUM
inlawrev-3249	155	5	.	.	PUNCT
inlawrev-3249	156	1	38	38	NUM
inlawrev-3249	156	2	.	.	PUNCT
inlawrev-3249	157	1	i	i	PRON
inlawrev-3249	157	2	d.	d.	PROPN
inlawrev-3249	157	3	at	at	ADP
inlawrev-3249	157	4	556	556	NUM
inlawrev-3249	157	5	.	.	PUNCT
inlawrev-3249	158	1	the	the	DET
inlawrev-3249	158	2	court	court	NOUN
inlawrev-3249	158	3	stated	state	VERB
inlawrev-3249	158	4	,	,	PUNCT
inlawrev-3249	158	5	"	"	PUNCT
inlawrev-3249	158	6	our	our	PRON
inlawrev-3249	158	7	affirmance	affirmance	NOUN
inlawrev-3249	158	8	of	of	ADP
inlawrev-3249	158	9	the	the	DET
inlawrev-3249	158	10	california	california	PROPN
inlawrev-3249	158	11	supreme	supreme	PROPN
inlawrev-3249	158	12	court	court	PROPN
inlawrev-3249	158	13	is	be	AUX
inlawrev-3249	158	14	not	not	PART
inlawrev-3249	158	15	to	to	PART
inlawrev-3249	158	16	be	be	AUX
inlawrev-3249	158	17	understood	understand	VERB
inlawrev-3249	158	18	as	as	ADP
inlawrev-3249	158	19	implying	implying	ADJ
inlawrev-3249	158	20	agreement	agreement	NOUN
inlawrev-3249	158	21	with	with	ADP
inlawrev-3249	158	22	that	that	DET
inlawrev-3249	158	23	court	court	NOUN
inlawrev-3249	158	24	's	's	PART
inlawrev-3249	158	25	'	'	PUNCT
inlawrev-3249	158	26	slightest	slight	ADJ
inlawrev-3249	158	27	presence	presence	NOUN
inlawrev-3249	158	28	'	'	PUNCT
inlawrev-3249	158	29	standard	standard	NOUN
inlawrev-3249	158	30	of	of	ADP
inlawrev-3249	158	31	constitutional	constitutional	ADJ
inlawrev-3249	158	32	nexus	nexus	NOUN
inlawrev-3249	158	33	.	.	PUNCT
inlawrev-3249	158	34	"	"	PUNCT
inlawrev-3249	159	1	i	i	PRON
inlawrev-3249	159	2	d.	d.	PROPN
inlawrev-3249	159	3	39	39	NUM
inlawrev-3249	159	4	.	.	PUNCT
inlawrev-3249	159	5	see	see	VERB
inlawrev-3249	159	6	generally	generally	ADV
inlawrev-3249	159	7	general	general	ADJ
inlawrev-3249	159	8	trading	trading	PROPN
inlawrev-3249	159	9	co.	co.	PROPN
inlawrev-3249	159	10	v.	v.	ADP
inlawrev-3249	159	11	tax	tax	PROPN
inlawrev-3249	159	12	comm'n	comm'n	PROPN
inlawrev-3249	159	13	,	,	PUNCT
inlawrev-3249	159	14	322	322	NUM
inlawrev-3249	159	15	u.s	u.s	PROPN
inlawrev-3249	159	16	.	.	PROPN
inlawrev-3249	159	17	335	335	NUM
inlawrev-3249	159	18	(	(	PUNCT
inlawrev-3249	159	19	1944	1944	NUM
inlawrev-3249	159	20	)	)	PUNCT
inlawrev-3249	159	21	(	(	PUNCT
inlawrev-3249	159	22	the	the	DET
inlawrev-3249	159	23	maintenance	maintenance	NOUN
inlawrev-3249	159	24	of	of	ADP
inlawrev-3249	159	25	agents	agent	NOUN
inlawrev-3249	159	26	in	in	ADP
inlawrev-3249	159	27	a	a	DET
inlawrev-3249	159	28	jurisdiction	jurisdiction	NOUN
inlawrev-3249	159	29	creates	create	VERB
inlawrev-3249	159	30	a	a	DET
inlawrev-3249	159	31	sufficient	sufficient	ADJ
inlawrev-3249	159	32	physical	physical	ADJ
inlawrev-3249	159	33	presence	presence	NOUN
inlawrev-3249	159	34	to	to	PART
inlawrev-3249	159	35	satisfy	satisfy	VERB
inlawrev-3249	159	36	the	the	DET
inlawrev-3249	159	37	commerce	commerce	PROPN
inlawrev-3249	159	38	clause	clause	NOUN
inlawrev-3249	159	39	nexus	nexus	NOUN
inlawrev-3249	159	40	requirement	requirement	NOUN
inlawrev-3249	159	41	.	.	PUNCT
inlawrev-3249	159	42	)	)	PUNCT
inlawrev-3249	159	43	;	;	PUNCT
inlawrev-3249	159	44	felt	feel	VERB
inlawrev-3249	159	45	&	&	CCONJ
inlawrev-3249	159	46	tarrant	tarrant	PROPN
inlawrev-3249	159	47	trading	trading	PROPN
inlawrev-3249	159	48	co.	co.	PROPN
inlawrev-3249	159	49	v.	v.	ADP
inlawrev-3249	159	50	gallagher	gallagher	PROPN
inlawrev-3249	159	51	,	,	PUNCT
inlawrev-3249	159	52	306	306	NUM
inlawrev-3249	159	53	u.s	u.s	PROPN
inlawrev-3249	159	54	.	.	PROPN
inlawrev-3249	159	55	62	62	NUM
inlawrev-3249	159	56	(	(	PUNCT
inlawrev-3249	159	57	1939	1939	NUM
inlawrev-3249	159	58	)	)	PUNCT
inlawrev-3249	159	59	.	.	PUNCT
inlawrev-3249	160	1	see	see	VERB
inlawrev-3249	160	2	also	also	ADV
inlawrev-3249	160	3	in	in	ADP
inlawrev-3249	160	4	re	re	NOUN
inlawrev-3249	160	5	scholastic	scholastic	ADJ
inlawrev-3249	160	6	book	book	NOUN
inlawrev-3249	160	7	clubs	club	NOUN
inlawrev-3249	160	8	,	,	PUNCT
inlawrev-3249	160	9	inc	inc	PROPN
inlawrev-3249	160	10	.	.	PROPN
inlawrev-3249	160	11	920	920	NUM
inlawrev-3249	160	12	f.2d	f.2d	NUM
inlawrev-3249	160	13	947	947	NUM
inlawrev-3249	160	14	,	,	PUNCT
inlawrev-3249	160	15	958	958	NUM
inlawrev-3249	160	16	(	(	PUNCT
inlawrev-3249	160	17	kan	kan	X
inlawrev-3249	160	18	.	.	PROPN
inlawrev-3249	160	19	1996	1996	NUM
inlawrev-3249	160	20	)	)	PUNCT
inlawrev-3249	160	21	.	.	PUNCT
inlawrev-3249	161	1	40	40	NUM
inlawrev-3249	161	2	.	.	PUNCT
inlawrev-3249	162	1	see	see	VERB
inlawrev-3249	162	2	generally	generally	ADV
inlawrev-3249	162	3	nelson	nelson	PROPN
inlawrev-3249	162	4	v.	v.	PROPN
inlawrev-3249	162	5	sears	sears	PROPN
inlawrev-3249	162	6	,	,	PUNCT
inlawrev-3249	162	7	roebuck	roebuck	PROPN
inlawrev-3249	162	8	&	&	CCONJ
inlawrev-3249	162	9	co.	co.	PROPN
inlawrev-3249	162	10	,	,	PUNCT
inlawrev-3249	162	11	312	312	NUM
inlawrev-3249	162	12	u.s	u.s	PROPN
inlawrev-3249	162	13	.	.	PROPN
inlawrev-3249	162	14	359	359	NUM
inlawrev-3249	162	15	(	(	PUNCT
inlawrev-3249	162	16	1941	1941	NUM
inlawrev-3249	162	17	)	)	PUNCT
inlawrev-3249	162	18	;	;	PUNCT
inlawrev-3249	162	19	nelson	nelson	PROPN
inlawrev-3249	162	20	v.	v.	PROPN
inlawrev-3249	162	21	montgomery	montgomery	PROPN
inlawrev-3249	162	22	ward	ward	PROPN
inlawrev-3249	162	23	,	,	PUNCT
inlawrev-3249	162	24	312	312	NUM
inlawrev-3249	162	25	u.s	u.s	PROPN
inlawrev-3249	162	26	.	.	PROPN
inlawrev-3249	162	27	373	373	NUM
inlawrev-3249	162	28	(	(	PUNCT
inlawrev-3249	162	29	1941	1941	NUM
inlawrev-3249	162	30	)	)	PUNCT
inlawrev-3249	162	31	(	(	PUNCT
inlawrev-3249	162	32	holding	hold	VERB
inlawrev-3249	162	33	that	that	SCONJ
inlawrev-3249	162	34	retail	retail	ADJ
inlawrev-3249	162	35	outlets	outlet	NOUN
inlawrev-3249	162	36	in	in	ADP
inlawrev-3249	162	37	a	a	DET
inlawrev-3249	162	38	jurisdiction	jurisdiction	NOUN
inlawrev-3249	162	39	constitute	constitute	VERB
inlawrev-3249	162	40	a	a	DET
inlawrev-3249	162	41	sufficient	sufficient	ADJ
inlawrev-3249	162	42	physical	physical	ADJ
inlawrev-3249	162	43	presence	presence	NOUN
inlawrev-3249	162	44	to	to	PART
inlawrev-3249	162	45	satisfy	satisfy	VERB
inlawrev-3249	162	46	the	the	DET
inlawrev-3249	162	47	commerce	commerce	PROPN
inlawrev-3249	162	48	clause	clause	NOUN
inlawrev-3249	162	49	nexus	nexus	NOUN
inlawrev-3249	162	50	requirement	requirement	NOUN
inlawrev-3249	162	51	)	)	PUNCT
inlawrev-3249	162	52	.	.	PUNCT
inlawrev-3249	163	1	41	41	NUM
inlawrev-3249	163	2	.	.	PUNCT
inlawrev-3249	164	1	national	national	PROPN
inlawrev-3249	164	2	geographic	geographic	PROPN
inlawrev-3249	164	3	,	,	PUNCT
inlawrev-3249	164	4	430	430	NUM
inlawrev-3249	164	5	u.s	u.s	PROPN
inlawrev-3249	164	6	.	.	PROPN
inlawrev-3249	164	7	at	at	ADP
inlawrev-3249	164	8	556	556	NUM
inlawrev-3249	164	9	-	-	SYM
inlawrev-3249	164	10	57	57	NUM
inlawrev-3249	164	11	.	.	NOUN
inlawrev-3249	164	12	1	1	NUM
inlawrev-3249	164	13	997	997	NUM
inlawrev-3249	164	14	]	]	PUNCT
inlawrev-3249	164	15	mail	mail	NOUN
inlawrev-3249	164	16	order	order	NOUN
inlawrev-3249	164	17	retailers	retailer	NOUN
inlawrev-3249	164	18	887	887	NUM
inlawrev-3249	164	19	court	court	NOUN
inlawrev-3249	164	20	's	's	PART
inlawrev-3249	164	21	holding	holding	NOUN
inlawrev-3249	164	22	.	.	PUNCT
inlawrev-3249	165	1	finally	finally	ADV
inlawrev-3249	165	2	,	,	PUNCT
inlawrev-3249	165	3	it	it	PRON
inlawrev-3249	165	4	analyzes	analyze	VERB
inlawrev-3249	165	5	the	the	DET
inlawrev-3249	165	6	u.s	u.s	PROPN
inlawrev-3249	165	7	.	.	PROPN
inlawrev-3249	165	8	supreme	supreme	PROPN
inlawrev-3249	165	9	court	court	PROPN
inlawrev-3249	165	10	's	's	PART
inlawrev-3249	165	11	majority	majority	NOUN
inlawrev-3249	165	12	and	and	CCONJ
inlawrev-3249	165	13	minority	minority	NOUN
inlawrev-3249	165	14	opinions	opinion	NOUN
inlawrev-3249	165	15	.	.	PUNCT
inlawrev-3249	166	1	a.	a.	NOUN
inlawrev-3249	166	2	facts	fact	NOUN
inlawrev-3249	166	3	and	and	CCONJ
inlawrev-3249	166	4	district	district	NOUN
inlawrev-3249	166	5	court	court	NOUN
inlawrev-3249	166	6	holding	hold	VERB
inlawrev-3249	166	7	quill	quill	PROPN
inlawrev-3249	166	8	corporation	corporation	NOUN
inlawrev-3249	166	9	was	be	AUX
inlawrev-3249	166	10	a	a	DET
inlawrev-3249	166	11	mail	mail	NOUN
inlawrev-3249	166	12	order	order	NOUN
inlawrev-3249	166	13	company	company	NOUN
inlawrev-3249	166	14	that	that	PRON
inlawrev-3249	166	15	sold	sell	VERB
inlawrev-3249	166	16	office	office	NOUN
inlawrev-3249	166	17	equipment	equipment	NOUN
inlawrev-3249	166	18	and	and	CCONJ
inlawrev-3249	166	19	supplies	supply	NOUN
inlawrev-3249	166	20	.	.	PUNCT
inlawrev-3249	167	1	north	north	PROPN
inlawrev-3249	167	2	dakota	dakota	PROPN
inlawrev-3249	167	3	attempted	attempt	VERB
inlawrev-3249	167	4	to	to	PART
inlawrev-3249	167	5	impose	impose	VERB
inlawrev-3249	167	6	collection	collection	NOUN
inlawrev-3249	167	7	of	of	ADP
inlawrev-3249	167	8	its	its	PRON
inlawrev-3249	167	9	use	use	NOUN
inlawrev-3249	167	10	tax	tax	NOUN
inlawrev-3249	167	11	on	on	ADP
inlawrev-3249	167	12	quill	quill	NOUN
inlawrev-3249	167	13	for	for	ADP
inlawrev-3249	167	14	its	its	PRON
inlawrev-3249	167	15	sales	sale	NOUN
inlawrev-3249	167	16	to	to	ADP
inlawrev-3249	167	17	customers	customer	NOUN
inlawrev-3249	167	18	in	in	ADP
inlawrev-3249	167	19	that	that	DET
inlawrev-3249	167	20	state	state	NOUN
inlawrev-3249	167	21	.	.	PUNCT
inlawrev-3249	168	1	quill	quill	PROPN
inlawrev-3249	168	2	had	have	VERB
inlawrev-3249	168	3	offices	office	NOUN
inlawrev-3249	168	4	and	and	CCONJ
inlawrev-3249	168	5	warehouses	warehouse	NOUN
inlawrev-3249	168	6	in	in	ADP
inlawrev-3249	168	7	illinois	illinois	PROPN
inlawrev-3249	168	8	,	,	PUNCT
inlawrev-3249	168	9	california	california	PROPN
inlawrev-3249	168	10	,	,	PUNCT
inlawrev-3249	168	11	and	and	CCONJ
inlawrev-3249	168	12	georgia	georgia	PROPN
inlawrev-3249	168	13	;	;	PUNCT
inlawrev-3249	168	14	however	however	ADV
inlawrev-3249	168	15	.	.	PUNCT
inlawrev-3249	169	1	quill	quill	PROPN
inlawrev-3249	169	2	's	's	PART
inlawrev-3249	169	3	presence	presence	NOUN
inlawrev-3249	169	4	in	in	ADP
inlawrev-3249	169	5	north	north	PROPN
inlawrev-3249	169	6	dakota	dakota	PROPN
inlawrev-3249	169	7	was	be	AUX
inlawrev-3249	169	8	entirely	entirely	ADV
inlawrev-3249	169	9	economic	economic	ADJ
inlawrev-3249	169	10	in	in	ADP
inlawrev-3249	169	11	nature	nature	NOUN
inlawrev-3249	169	12	.	.	PUNCT
inlawrev-3249	170	1	"^^	"^^	VERB
inlawrev-3249	170	2	although	although	SCONJ
inlawrev-3249	170	3	quill	quill	NOUN
inlawrev-3249	170	4	sold	sell	VERB
inlawrev-3249	170	5	goods	good	NOUN
inlawrev-3249	170	6	to	to	ADP
inlawrev-3249	170	7	north	north	NOUN
inlawrev-3249	170	8	dakota	dakota	PROPN
inlawrev-3249	170	9	customers	customer	NOUN
inlawrev-3249	170	10	,	,	PUNCT
inlawrev-3249	170	11	it	it	PRON
inlawrev-3249	170	12	had	have	VERB
inlawrev-3249	170	13	no	no	DET
inlawrev-3249	170	14	salespersons	salesperson	NOUN
inlawrev-3249	170	15	or	or	CCONJ
inlawrev-3249	170	16	other	other	ADJ
inlawrev-3249	170	17	employees	employee	NOUN
inlawrev-3249	170	18	located	locate	VERB
inlawrev-3249	170	19	in	in	ADP
inlawrev-3249	170	20	north	north	PROPN
inlawrev-3249	170	21	dakota	dakota	PROPN
inlawrev-3249	170	22	and	and	CCONJ
inlawrev-3249	170	23	its	its	PRON
inlawrev-3249	170	24	"	"	PUNCT
inlawrev-3249	170	25	ownership	ownership	NOUN
inlawrev-3249	170	26	of	of	ADP
inlawrev-3249	170	27	tangible	tangible	ADJ
inlawrev-3249	170	28	property	property	NOUN
inlawrev-3249	170	29	in	in	ADP
inlawrev-3249	170	30	that	that	DET
inlawrev-3249	170	31	state	state	NOUN
inlawrev-3249	170	32	[	[	X
inlawrev-3249	170	33	was	be	AUX
inlawrev-3249	170	34	]	]	PUNCT
inlawrev-3249	170	35	either	either	CCONJ
inlawrev-3249	170	36	insignificant	insignificant	ADJ
inlawrev-3249	170	37	or	or	CCONJ
inlawrev-3249	170	38	nonexistent	nonexistent	ADJ
inlawrev-3249	170	39	.	.	PUNCT
inlawrev-3249	171	1	'"*^	'"*^	NOUN
inlawrev-3249	171	2	quill	quill	PROPN
inlawrev-3249	171	3	's	's	PART
inlawrev-3249	171	4	only	only	ADJ
inlawrev-3249	171	5	contact	contact	NOUN
inlawrev-3249	171	6	with	with	ADP
inlawrev-3249	171	7	north	north	PROPN
inlawrev-3249	171	8	dakota	dakota	PROPN
inlawrev-3249	171	9	was	be	AUX
inlawrev-3249	171	10	via	via	ADP
inlawrev-3249	171	11	catalogs	catalog	NOUN
inlawrev-3249	171	12	and	and	CCONJ
inlawrev-3249	171	13	flyers	flyer	NOUN
inlawrev-3249	171	14	sent	send	VERB
inlawrev-3249	171	15	through	through	ADP
inlawrev-3249	171	16	the	the	DET
inlawrev-3249	171	17	mail	mail	NOUN
inlawrev-3249	171	18	,	,	PUNCT
inlawrev-3249	171	19	and	and	CCONJ
inlawrev-3249	171	20	advertisements	advertisement	NOUN
inlawrev-3249	171	21	in	in	ADP
inlawrev-3249	171	22	periodicals	periodical	NOUN
inlawrev-3249	171	23	,	,	PUNCT
inlawrev-3249	171	24	and	and	CCONJ
inlawrev-3249	171	25	through	through	ADP
inlawrev-3249	171	26	telephone	telephone	NOUN
inlawrev-3249	171	27	calls	call	NOUN
inlawrev-3249	171	28	with	with	ADP
inlawrev-3249	171	29	persons	person	NOUN
inlawrev-3249	171	30	in	in	ADP
inlawrev-3249	171	31	north	north	PROPN
inlawrev-3249	171	32	dakota	dakota	NOUN
inlawrev-3249	171	33	.	.	PUNCT
inlawrev-3249	172	1	"^	"^	VERB
inlawrev-3249	172	2	during	during	ADP
inlawrev-3249	172	3	the	the	DET
inlawrev-3249	172	4	audit	audit	NOUN
inlawrev-3249	172	5	period	period	NOUN
inlawrev-3249	172	6	.	.	PUNCT
inlawrev-3249	173	1	quill	quill	PROPN
inlawrev-3249	173	2	annually	annually	ADV
inlawrev-3249	173	3	sold	sell	VERB
inlawrev-3249	173	4	approximately	approximately	ADV
inlawrev-3249	173	5	$	$	SYM
inlawrev-3249	173	6	200	200	NUM
inlawrev-3249	173	7	million	million	NUM
inlawrev-3249	173	8	in	in	ADP
inlawrev-3249	173	9	goods	good	NOUN
inlawrev-3249	173	10	across	across	ADP
inlawrev-3249	173	11	the	the	DET
inlawrev-3249	173	12	united	united	PROPN
inlawrev-3249	173	13	states	states	PROPN
inlawrev-3249	173	14	and	and	CCONJ
inlawrev-3249	173	15	almost	almost	ADV
inlawrev-3249	173	16	$	$	SYM
inlawrev-3249	173	17	1	1	NUM
inlawrev-3249	173	18	million	million	NUM
inlawrev-3249	173	19	to	to	PART
inlawrev-3249	173	20	roughly	roughly	ADV
inlawrev-3249	173	21	3000	3000	NUM
inlawrev-3249	173	22	customers	customer	NOUN
inlawrev-3249	173	23	in	in	ADP
inlawrev-3249	173	24	north	north	PROPN
inlawrev-3249	173	25	dakota	dakota	NOUN
inlawrev-3249	173	26	.	.	PUNCT
inlawrev-3249	174	1	"*^	"*^	PROPN
inlawrev-3249	174	2	quill	quill	PROPN
inlawrev-3249	174	3	delivered	deliver	VERB
inlawrev-3249	174	4	all	all	PRON
inlawrev-3249	174	5	of	of	ADP
inlawrev-3249	174	6	its	its	PRON
inlawrev-3249	174	7	merchandise	merchandise	NOUN
inlawrev-3249	174	8	to	to	ADP
inlawrev-3249	174	9	its	its	PRON
inlawrev-3249	174	10	north	north	NOUN
inlawrev-3249	174	11	dakota	dakota	PROPN
inlawrev-3249	174	12	customers	customer	NOUN
inlawrev-3249	174	13	via	via	ADP
inlawrev-3249	174	14	mail	mail	NOUN
inlawrev-3249	174	15	or	or	CCONJ
inlawrev-3249	174	16	common	common	ADJ
inlawrev-3249	174	17	carrier	carrier	NOUN
inlawrev-3249	174	18	from	from	ADP
inlawrev-3249	174	19	outof	outof	PROPN
inlawrev-3249	174	20	-	-	PUNCT
inlawrev-3249	174	21	state	state	NOUN
inlawrev-3249	174	22	locations	location	NOUN
inlawrev-3249	174	23	.	.	PUNCT
inlawrev-3249	175	1	quill	quill	PROPN
inlawrev-3249	175	2	's	's	PART
inlawrev-3249	175	3	relationship	relationship	NOUN
inlawrev-3249	175	4	to	to	ADP
inlawrev-3249	175	5	north	north	PROPN
inlawrev-3249	175	6	dakota	dakota	PROPN
inlawrev-3249	175	7	was	be	AUX
inlawrev-3249	175	8	much	much	ADV
inlawrev-3249	175	9	like	like	ADP
inlawrev-3249	175	10	that	that	PRON
inlawrev-3249	175	11	of	of	ADP
inlawrev-3249	175	12	bellas	bellas	PROPN
inlawrev-3249	175	13	hess	hess	PROPN
inlawrev-3249	175	14	'	'	PUNCT
inlawrev-3249	175	15	to	to	ADP
inlawrev-3249	175	16	illinois	illinois	PROPN
inlawrev-3249	175	17	:	:	PUNCT
inlawrev-3249	175	18	neither	neither	DET
inlawrev-3249	175	19	company	company	NOUN
inlawrev-3249	175	20	had	have	VERB
inlawrev-3249	175	21	a	a	DET
inlawrev-3249	175	22	"	"	PUNCT
inlawrev-3249	175	23	physical	physical	ADJ
inlawrev-3249	175	24	presence	presence	NOUN
inlawrev-3249	175	25	"	"	PUNCT
inlawrev-3249	175	26	in	in	ADP
inlawrev-3249	175	27	the	the	DET
inlawrev-3249	175	28	state	state	NOUN
inlawrev-3249	175	29	that	that	PRON
inlawrev-3249	175	30	was	be	AUX
inlawrev-3249	175	31	attempting	attempt	VERB
inlawrev-3249	175	32	to	to	PART
inlawrev-3249	175	33	force	force	VERB
inlawrev-3249	175	34	collection	collection	NOUN
inlawrev-3249	175	35	of	of	ADP
inlawrev-3249	175	36	its	its	PRON
inlawrev-3249	175	37	use	use	NOUN
inlawrev-3249	175	38	tax	tax	NOUN
inlawrev-3249	175	39	on	on	ADP
inlawrev-3249	175	40	them	they	PRON
inlawrev-3249	175	41	.	.	PUNCT
inlawrev-3249	176	1	like	like	ADP
inlawrev-3249	176	2	illinois	illinois	PROPN
inlawrev-3249	176	3	and	and	CCONJ
inlawrev-3249	176	4	california	california	PROPN
inlawrev-3249	176	5	in	in	ADP
inlawrev-3249	176	6	the	the	DET
inlawrev-3249	176	7	previously	previously	ADV
inlawrev-3249	176	8	discussed	discuss	VERB
inlawrev-3249	176	9	cases	case	NOUN
inlawrev-3249	176	10	,	,	PUNCT
inlawrev-3249	176	11	north	north	PROPN
inlawrev-3249	176	12	dakota	dakota	PROPN
inlawrev-3249	176	13	required	require	VERB
inlawrev-3249	176	14	its	its	PRON
inlawrev-3249	176	15	residents	resident	NOUN
inlawrev-3249	176	16	to	to	PART
inlawrev-3249	176	17	pay	pay	VERB
inlawrev-3249	176	18	a	a	DET
inlawrev-3249	176	19	use	use	NOUN
inlawrev-3249	176	20	tax	tax	NOUN
inlawrev-3249	176	21	on	on	ADP
inlawrev-3249	176	22	personal	personal	ADJ
inlawrev-3249	176	23	property	property	NOUN
inlawrev-3249	176	24	purchased	purchase	VERB
inlawrev-3249	176	25	for	for	ADP
inlawrev-3249	176	26	storage	storage	NOUN
inlawrev-3249	176	27	,	,	PUNCT
inlawrev-3249	176	28	use	use	NOUN
inlawrev-3249	176	29	,	,	PUNCT
inlawrev-3249	176	30	or	or	CCONJ
inlawrev-3249	176	31	consumption	consumption	NOUN
inlawrev-3249	176	32	in	in	ADP
inlawrev-3249	176	33	the	the	DET
inlawrev-3249	176	34	state	state	NOUN
inlawrev-3249	176	35	.	.	PUNCT
inlawrev-3249	177	1	"*^	"*^	PROPN
inlawrev-3249	177	2	although	although	SCONJ
inlawrev-3249	177	3	the	the	DET
inlawrev-3249	177	4	tax	tax	NOUN
inlawrev-3249	177	5	was	be	AUX
inlawrev-3249	177	6	technically	technically	ADV
inlawrev-3249	177	7	levied	levy	VERB
inlawrev-3249	177	8	on	on	ADP
inlawrev-3249	177	9	the	the	DET
inlawrev-3249	177	10	consumer	consumer	NOUN
inlawrev-3249	177	11	.	.	PUNCT
inlawrev-3249	178	1	north	north	PROPN
inlawrev-3249	178	2	dakota	dakota	PROPN
inlawrev-3249	178	3	required	require	VERB
inlawrev-3249	178	4	all	all	DET
inlawrev-3249	178	5	retailers	retailer	NOUN
inlawrev-3249	178	6	maintaining	maintain	VERB
inlawrev-3249	178	7	a	a	DET
inlawrev-3249	178	8	place	place	NOUN
inlawrev-3249	178	9	of	of	ADP
inlawrev-3249	178	10	business	business	NOUN
inlawrev-3249	178	11	in	in	ADP
inlawrev-3249	178	12	north	north	PROPN
inlawrev-3249	178	13	dakota	dakota	PROPN
inlawrev-3249	178	14	to	to	PART
inlawrev-3249	178	15	collect	collect	VERB
inlawrev-3249	178	16	and	and	CCONJ
inlawrev-3249	178	17	remit	remit	VERB
inlawrev-3249	178	18	the	the	DET
inlawrev-3249	178	19	tax	tax	NOUN
inlawrev-3249	178	20	when	when	SCONJ
inlawrev-3249	178	21	such	such	ADJ
inlawrev-3249	178	22	property	property	NOUN
inlawrev-3249	178	23	was	be	AUX
inlawrev-3249	178	24	sold	sell	VERB
inlawrev-3249	178	25	.	.	PUNCT
inlawrev-3249	179	1	"*^	"*^	PROPN
inlawrev-3249	179	2	quill	quill	NOUN
inlawrev-3249	179	3	was	be	AUX
inlawrev-3249	179	4	assessed	assess	VERB
inlawrev-3249	179	5	the	the	DET
inlawrev-3249	179	6	tax	tax	NOUN
inlawrev-3249	179	7	under	under	ADP
inlawrev-3249	179	8	the	the	DET
inlawrev-3249	179	9	north	north	PROPN
inlawrev-3249	179	10	dakota	dakota	PROPN
inlawrev-3249	179	11	statute	statute	NOUN
inlawrev-3249	179	12	because	because	SCONJ
inlawrev-3249	179	13	"	"	PUNCT
inlawrev-3249	179	14	maintaining	maintain	VERB
inlawrev-3249	179	15	a	a	DET
inlawrev-3249	179	16	place	place	NOUN
inlawrev-3249	179	17	42	42	NUM
inlawrev-3249	179	18	.	.	PUNCT
inlawrev-3249	180	1	quill	quill	PROPN
inlawrev-3249	180	2	corp	corp	PROPN
inlawrev-3249	180	3	.	.	PROPN
inlawrev-3249	180	4	v.	v.	ADP
inlawrev-3249	180	5	north	north	PROPN
inlawrev-3249	180	6	dakota	dakota	PROPN
inlawrev-3249	180	7	,	,	PUNCT
inlawrev-3249	180	8	504	504	NUM
inlawrev-3249	180	9	u.s	u.s	PROPN
inlawrev-3249	180	10	.	.	PROPN
inlawrev-3249	180	11	298	298	NUM
inlawrev-3249	180	12	,	,	PUNCT
inlawrev-3249	180	13	301	301	NUM
inlawrev-3249	180	14	(	(	PUNCT
inlawrev-3249	180	15	1992	1992	NUM
inlawrev-3249	180	16	)	)	PUNCT
inlawrev-3249	180	17	.	.	PUNCT
inlawrev-3249	181	1	quill	quill	PROPN
inlawrev-3249	181	2	's	's	PART
inlawrev-3249	181	3	presence	presence	NOUN
inlawrev-3249	181	4	was	be	AUX
inlawrev-3249	181	5	economic	economic	ADJ
inlawrev-3249	181	6	rather	rather	ADV
inlawrev-3249	181	7	than	than	ADP
inlawrev-3249	181	8	physical	physical	ADJ
inlawrev-3249	181	9	because	because	SCONJ
inlawrev-3249	181	10	it	it	PRON
inlawrev-3249	181	11	had	have	VERB
inlawrev-3249	181	12	a	a	DET
inlawrev-3249	181	13	market	market	NOUN
inlawrev-3249	181	14	presence	presence	NOUN
inlawrev-3249	181	15	in	in	ADP
inlawrev-3249	181	16	north	north	PROPN
inlawrev-3249	181	17	dakota	dakota	PROPN
inlawrev-3249	181	18	via	via	ADP
inlawrev-3249	181	19	its	its	PRON
inlawrev-3249	181	20	flyers	flyer	NOUN
inlawrev-3249	181	21	,	,	PUNCT
inlawrev-3249	181	22	but	but	CCONJ
inlawrev-3249	181	23	had	have	VERB
inlawrev-3249	181	24	no	no	DET
inlawrev-3249	181	25	physical	physical	ADJ
inlawrev-3249	181	26	presence	presence	NOUN
inlawrev-3249	181	27	in	in	ADP
inlawrev-3249	181	28	north	north	PROPN
inlawrev-3249	181	29	dakota	dakota	PROPN
inlawrev-3249	181	30	.	.	PUNCT
inlawrev-3249	182	1	see	see	VERB
inlawrev-3249	182	2	i	i	PRON
inlawrev-3249	182	3	d.	d.	PROPN
inlawrev-3249	182	4	43	43	NUM
inlawrev-3249	182	5	.	.	PUNCT
inlawrev-3249	183	1	/j	/j	INTJ
inlawrev-3249	183	2	.	.	PUNCT
inlawrev-3249	184	1	at	at	ADP
inlawrev-3249	184	2	302	302	NUM
inlawrev-3249	184	3	.	.	PUNCT
inlawrev-3249	184	4	44	44	NUM
inlawrev-3249	184	5	.	.	PUNCT
inlawrev-3249	185	1	see	see	VERB
inlawrev-3249	185	2	i	i	PRON
inlawrev-3249	185	3	d.	d.	PROPN
inlawrev-3249	185	4	45	45	NUM
inlawrev-3249	185	5	.	.	PUNCT
inlawrev-3249	186	1	see	see	VERB
inlawrev-3249	186	2	i	i	PRON
inlawrev-3249	186	3	d.	d.	PROPN
inlawrev-3249	186	4	46	46	NUM
inlawrev-3249	186	5	.	.	PUNCT
inlawrev-3249	187	1	see	see	VERB
inlawrev-3249	187	2	n.d	n.d	PROPN
inlawrev-3249	187	3	.	.	PROPN
inlawrev-3249	187	4	cent	cent	NOUN
inlawrev-3249	187	5	.	.	PUNCT
inlawrev-3249	188	1	code	code	PROPN
inlawrev-3249	188	2	§	§	PROPN
inlawrev-3249	188	3	57	57	NUM
inlawrev-3249	188	4	-	-	SYM
inlawrev-3249	188	5	40.2	40.2	NUM
inlawrev-3249	188	6	-	-	PUNCT
inlawrev-3249	188	7	02.1(1	02.1(1	NUM
inlawrev-3249	188	8	)	)	PUNCT
inlawrev-3249	188	9	(	(	PUNCT
inlawrev-3249	188	10	1993	1993	NUM
inlawrev-3249	188	11	)	)	PUNCT
inlawrev-3249	188	12	.	.	PUNCT
inlawrev-3249	189	1	the	the	DET
inlawrev-3249	189	2	relevant	relevant	ADJ
inlawrev-3249	189	3	portion	portion	NOUN
inlawrev-3249	189	4	of	of	ADP
inlawrev-3249	189	5	the	the	DET
inlawrev-3249	189	6	statute	statute	NOUN
inlawrev-3249	189	7	provides	provide	VERB
inlawrev-3249	189	8	:	:	PUNCT
inlawrev-3249	189	9	"	"	PUNCT
inlawrev-3249	189	10	an	an	DET
inlawrev-3249	189	11	excise	excise	NOUN
inlawrev-3249	189	12	tax	tax	NOUN
inlawrev-3249	189	13	is	be	AUX
inlawrev-3249	189	14	imposed	impose	VERB
inlawrev-3249	189	15	on	on	ADP
inlawrev-3249	189	16	the	the	DET
inlawrev-3249	189	17	storage	storage	NOUN
inlawrev-3249	189	18	,	,	PUNCT
inlawrev-3249	189	19	use	use	NOUN
inlawrev-3249	189	20	,	,	PUNCT
inlawrev-3249	189	21	or	or	CCONJ
inlawrev-3249	189	22	consumption	consumption	NOUN
inlawrev-3249	189	23	in	in	ADP
inlawrev-3249	189	24	this	this	DET
inlawrev-3249	189	25	state	state	NOUN
inlawrev-3249	189	26	of	of	ADP
inlawrev-3249	189	27	tangible	tangible	ADJ
inlawrev-3249	189	28	personal	personal	ADJ
inlawrev-3249	189	29	property	property	NOUN
inlawrev-3249	189	30	purchased	purchase	VERB
inlawrev-3249	189	31	at	at	ADP
inlawrev-3249	189	32	retail	retail	NOUN
inlawrev-3249	189	33	for	for	ADP
inlawrev-3249	189	34	storage	storage	NOUN
inlawrev-3249	189	35	,	,	PUNCT
inlawrev-3249	189	36	use	use	NOUN
inlawrev-3249	189	37	or	or	CCONJ
inlawrev-3249	189	38	consumption	consumption	NOUN
inlawrev-3249	189	39	in	in	ADP
inlawrev-3249	189	40	this	this	DET
inlawrev-3249	189	41	state	state	NOUN
inlawrev-3249	189	42	.	.	PUNCT
inlawrev-3249	189	43	.	.	PUNCT
inlawrev-3249	189	44	.	.	PUNCT
inlawrev-3249	189	45	.	.	PUNCT
inlawrev-3249	189	46	"	"	PUNCT
inlawrev-3249	190	1	i	i	PRON
inlawrev-3249	190	2	d.	d.	PROPN
inlawrev-3249	190	3	see	see	VERB
inlawrev-3249	190	4	also	also	ADV
inlawrev-3249	190	5	roberta	roberta	PROPN
inlawrev-3249	190	6	j.	j.	PROPN
inlawrev-3249	190	7	loberg	loberg	PROPN
inlawrev-3249	190	8	,	,	PUNCT
inlawrev-3249	190	9	state	state	NOUN
inlawrev-3249	190	10	authority	authority	NOUN
inlawrev-3249	190	11	to	to	PART
inlawrev-3249	190	12	require	require	VERB
inlawrev-3249	190	13	use	use	NOUN
inlawrev-3249	190	14	tax	tax	NOUN
inlawrev-3249	190	15	collection	collection	NOUN
inlawrev-3249	190	16	from	from	ADP
inlawrev-3249	190	17	direct	direct	ADJ
inlawrev-3249	190	18	marketers	marketer	NOUN
inlawrev-3249	190	19	:	:	PUNCT
inlawrev-3249	190	20	quill	quill	PROPN
inlawrev-3249	190	21	corp	corp	PROPN
inlawrev-3249	190	22	.	.	PROPN
inlawrev-3249	190	23	v.	v.	ADP
inlawrev-3249	190	24	north	north	PROPN
inlawrev-3249	190	25	dakota	dakota	PROPN
inlawrev-3249	190	26	,	,	PUNCT
inlawrev-3249	190	27	26	26	NUM
inlawrev-3249	190	28	creighton	creighton	PROPN
inlawrev-3249	190	29	l.	l.	PROPN
inlawrev-3249	190	30	rev	rev	PROPN
inlawrev-3249	190	31	.	.	PROPN
inlawrev-3249	190	32	607	607	NUM
inlawrev-3249	190	33	,	,	PUNCT
inlawrev-3249	190	34	609	609	NUM
inlawrev-3249	190	35	&	&	CCONJ
inlawrev-3249	190	36	n.20	n.20	X
inlawrev-3249	190	37	(	(	PUNCT
inlawrev-3249	190	38	1993	1993	NUM
inlawrev-3249	190	39	)	)	PUNCT
inlawrev-3249	190	40	.	.	PUNCT
inlawrev-3249	191	1	47	47	NUM
inlawrev-3249	191	2	.	.	PUNCT
inlawrev-3249	192	1	n.d	n.d	PROPN
inlawrev-3249	192	2	.	.	PROPN
inlawrev-3249	192	3	cent	cent	NOUN
inlawrev-3249	192	4	.	.	PUNCT
inlawrev-3249	193	1	code	code	PROPN
inlawrev-3249	193	2	§	§	PROPN
inlawrev-3249	193	3	57	57	NUM
inlawrev-3249	193	4	-	-	SYM
inlawrev-3249	193	5	40.2	40.2	NUM
inlawrev-3249	193	6	-	-	PUNCT
inlawrev-3249	193	7	07(1	07(1	NOUN
inlawrev-3249	193	8	)	)	PUNCT
inlawrev-3249	193	9	(	(	PUNCT
inlawrev-3249	193	10	1993	1993	NUM
inlawrev-3249	193	11	)	)	PUNCT
inlawrev-3249	193	12	.	.	PUNCT
inlawrev-3249	194	1	the	the	DET
inlawrev-3249	194	2	relevant	relevant	ADJ
inlawrev-3249	194	3	section	section	NOUN
inlawrev-3249	194	4	of	of	ADP
inlawrev-3249	194	5	this	this	DET
inlawrev-3249	194	6	statute	statute	NOUN
inlawrev-3249	194	7	provides	provide	VERB
inlawrev-3249	194	8	:	:	PUNCT
inlawrev-3249	194	9	[	[	X
inlawrev-3249	194	10	e]very	e]very	ADP
inlawrev-3249	194	11	retailer	retailer	NOUN
inlawrev-3249	194	12	maintaining	maintain	VERB
inlawrev-3249	194	13	a	a	DET
inlawrev-3249	194	14	place	place	NOUN
inlawrev-3249	194	15	of	of	ADP
inlawrev-3249	194	16	business	business	NOUN
inlawrev-3249	194	17	in	in	ADP
inlawrev-3249	194	18	this	this	DET
inlawrev-3249	194	19	state	state	NOUN
inlawrev-3249	194	20	and	and	CCONJ
inlawrev-3249	194	21	making	make	VERB
inlawrev-3249	194	22	sales	sale	NOUN
inlawrev-3249	194	23	of	of	ADP
inlawrev-3249	194	24	tangible	tangible	ADJ
inlawrev-3249	194	25	personal	personal	ADJ
inlawrev-3249	194	26	property	property	NOUN
inlawrev-3249	194	27	for	for	ADP
inlawrev-3249	194	28	use	use	NOUN
inlawrev-3249	194	29	in	in	ADP
inlawrev-3249	194	30	this	this	DET
inlawrev-3249	194	31	state	state	NOUN
inlawrev-3249	194	32	,	,	PUNCT
inlawrev-3249	194	33	.	.	PUNCT
inlawrev-3249	194	34	.	.	PUNCT
inlawrev-3249	194	35	.	.	PUNCT
inlawrev-3249	195	1	shall	shall	AUX
inlawrev-3249	195	2	obtain	obtain	VERB
inlawrev-3249	195	3	a	a	DET
inlawrev-3249	195	4	permit	permit	NOUN
inlawrev-3249	195	5	from	from	ADP
inlawrev-3249	195	6	the	the	DET
inlawrev-3249	195	7	commissioner	commissioner	NOUN
inlawrev-3249	195	8	to	to	PART
inlawrev-3249	195	9	collect	collect	VERB
inlawrev-3249	195	10	the	the	DET
inlawrev-3249	195	11	tax	tax	NOUN
inlawrev-3249	195	12	imposed	impose	VERB
inlawrev-3249	195	13	by	by	ADP
inlawrev-3249	195	14	this	this	DET
inlawrev-3249	195	15	chapter	chapter	NOUN
inlawrev-3249	195	16	,	,	PUNCT
inlawrev-3249	195	17	.	.	PUNCT
inlawrev-3249	195	18	.	.	PUNCT
inlawrev-3249	196	1	.	.	PUNCT
inlawrev-3249	197	1	and	and	CCONJ
inlawrev-3249	197	2	at	at	ADP
inlawrev-3249	197	3	the	the	DET
inlawrev-3249	197	4	time	time	NOUN
inlawrev-3249	197	5	of	of	ADP
inlawrev-3249	197	6	making	make	VERB
inlawrev-3249	197	7	such	such	ADJ
inlawrev-3249	197	8	sales	sale	NOUN
inlawrev-3249	197	9	,	,	PUNCT
inlawrev-3249	197	10	whether	whether	SCONJ
inlawrev-3249	197	11	within	within	ADP
inlawrev-3249	197	12	or	or	CCONJ
inlawrev-3249	197	13	without	without	ADP
inlawrev-3249	197	14	the	the	DET
inlawrev-3249	197	15	state	state	NOUN
inlawrev-3249	197	16	,	,	PUNCT
inlawrev-3249	197	17	shall	shall	AUX
inlawrev-3249	197	18	.	.	PUNCT
inlawrev-3249	197	19	.	.	PUNCT
inlawrev-3249	197	20	.	.	PUNCT
inlawrev-3249	198	1	collect	collect	VERB
inlawrev-3249	198	2	the	the	DET
inlawrev-3249	198	3	tax	tax	NOUN
inlawrev-3249	198	4	imposed	impose	VERB
inlawrev-3249	198	5	by	by	ADP
inlawrev-3249	198	6	this	this	DET
inlawrev-3249	198	7	chapter	chapter	NOUN
inlawrev-3249	198	8	from	from	ADP
inlawrev-3249	198	9	the	the	DET
inlawrev-3249	198	10	purchaser	purchaser	NOUN
inlawrev-3249	198	11	.	.	PUNCT
inlawrev-3249	199	1	i	i	PRON
inlawrev-3249	199	2	d.	d.	PROPN
inlawrev-3249	199	3	888	888	NUM
inlawrev-3249	199	4	indiana	indiana	PROPN
inlawrev-3249	199	5	law	law	PROPN
inlawrev-3249	199	6	review	review	NOUN
inlawrev-3249	200	1	[	[	X
inlawrev-3249	200	2	vol	vol	NOUN
inlawrev-3249	200	3	.	.	PUNCT
inlawrev-3249	200	4	30:881	30:881	NUM
inlawrev-3249	200	5	of	of	ADP
inlawrev-3249	200	6	business	business	NOUN
inlawrev-3249	200	7	"	"	PUNCT
inlawrev-3249	200	8	in	in	ADP
inlawrev-3249	200	9	north	north	PROPN
inlawrev-3249	200	10	dakota	dakota	PROPN
inlawrev-3249	200	11	included	include	VERB
inlawrev-3249	200	12	any	any	DET
inlawrev-3249	200	13	person	person	NOUN
inlawrev-3249	200	14	who	who	PRON
inlawrev-3249	200	15	distributes	distribute	VERB
inlawrev-3249	200	16	catalogs	catalog	NOUN
inlawrev-3249	200	17	or	or	CCONJ
inlawrev-3249	200	18	otherwise	otherwise	ADV
inlawrev-3249	200	19	advertises	advertise	VERB
inlawrev-3249	200	20	in	in	ADP
inlawrev-3249	200	21	north	north	PROPN
inlawrev-3249	200	22	dakota	dakota	PROPN
inlawrev-3249	200	23	on	on	ADP
inlawrev-3249	200	24	a	a	DET
inlawrev-3249	200	25	regular	regular	ADJ
inlawrev-3249	200	26	or	or	CCONJ
inlawrev-3249	200	27	systematic	systematic	ADJ
inlawrev-3249	200	28	basis/^	basis/^	NOUN
inlawrev-3249	200	29	even	even	ADV
inlawrev-3249	200	30	though	though	SCONJ
inlawrev-3249	200	31	north	north	PROPN
inlawrev-3249	200	32	dakota	dakota	PROPN
inlawrev-3249	200	33	acknowledged	acknowledge	VERB
inlawrev-3249	200	34	that	that	SCONJ
inlawrev-3249	200	35	quill	quill	NOUN
inlawrev-3249	200	36	did	do	AUX
inlawrev-3249	200	37	not	not	PART
inlawrev-3249	200	38	have	have	VERB
inlawrev-3249	200	39	a	a	DET
inlawrev-3249	200	40	"	"	PUNCT
inlawrev-3249	200	41	physical	physical	ADJ
inlawrev-3249	200	42	presence	presence	NOUN
inlawrev-3249	200	43	"	"	PUNCT
inlawrev-3249	200	44	in	in	ADP
inlawrev-3249	200	45	the	the	DET
inlawrev-3249	200	46	state	state	NOUN
inlawrev-3249	200	47	as	as	SCONJ
inlawrev-3249	200	48	required	require	VERB
inlawrev-3249	200	49	by	by	ADP
inlawrev-3249	200	50	bellas	bellas	PROPN
inlawrev-3249	200	51	hess,^^	hess,^^	PROPN
inlawrev-3249	200	52	north	north	PROPN
inlawrev-3249	200	53	dakota	dakota	PROPN
inlawrev-3249	200	54	persisted	persist	VERB
inlawrev-3249	200	55	in	in	ADP
inlawrev-3249	200	56	attempting	attempt	VERB
inlawrev-3249	200	57	to	to	PART
inlawrev-3249	200	58	require	require	VERB
inlawrev-3249	200	59	quill	quill	NOUN
inlawrev-3249	200	60	to	to	PART
inlawrev-3249	200	61	collect	collect	VERB
inlawrev-3249	200	62	its	its	PRON
inlawrev-3249	200	63	use	use	NOUN
inlawrev-3249	200	64	tax	tax	NOUN
inlawrev-3249	200	65	.	.	PUNCT
inlawrev-3249	201	1	quill	quill	PROPN
inlawrev-3249	201	2	protested	protest	VERB
inlawrev-3249	201	3	,	,	PUNCT
inlawrev-3249	201	4	arguing	argue	VERB
inlawrev-3249	201	5	that	that	SCONJ
inlawrev-3249	201	6	by	by	ADP
inlawrev-3249	201	7	requiring	require	VERB
inlawrev-3249	201	8	quill	quill	NOUN
inlawrev-3249	201	9	to	to	PART
inlawrev-3249	201	10	collect	collect	VERB
inlawrev-3249	201	11	and	and	CCONJ
inlawrev-3249	201	12	remit	remit	VERB
inlawrev-3249	201	13	the	the	DET
inlawrev-3249	201	14	tax	tax	NOUN
inlawrev-3249	201	15	,	,	PUNCT
inlawrev-3249	201	16	north	north	NOUN
inlawrev-3249	201	17	dakota	dakota	PROPN
inlawrev-3249	201	18	was	be	AUX
inlawrev-3249	201	19	violating	violate	VERB
inlawrev-3249	201	20	the	the	DET
inlawrev-3249	201	21	fourteenth	fourteenth	ADJ
inlawrev-3249	201	22	amendment	amendment	PROPN
inlawrev-3249	201	23	due	due	ADJ
inlawrev-3249	201	24	process	process	NOUN
inlawrev-3249	201	25	clause	clause	NOUN
inlawrev-3249	201	26	and	and	CCONJ
inlawrev-3249	201	27	commerce	commerce	PROPN
inlawrev-3249	201	28	clause	clause	NOUN
inlawrev-3249	201	29	because	because	SCONJ
inlawrev-3249	201	30	quill	quill	NOUN
inlawrev-3249	201	31	lacked	lack	VERB
inlawrev-3249	201	32	the	the	DET
inlawrev-3249	201	33	required	require	VERB
inlawrev-3249	201	34	nexus	nexus	NOUN
inlawrev-3249	201	35	with	with	ADP
inlawrev-3249	201	36	north	north	NOUN
inlawrev-3249	201	37	dakota.^^	dakota.^^	X
inlawrev-3249	201	38	the	the	DET
inlawrev-3249	201	39	district	district	NOUN
inlawrev-3249	201	40	court	court	NOUN
inlawrev-3249	201	41	agreed	agree	VERB
inlawrev-3249	201	42	with	with	ADP
inlawrev-3249	201	43	quill	quill	NOUN
inlawrev-3249	201	44	and	and	CCONJ
inlawrev-3249	201	45	rejected	reject	VERB
inlawrev-3249	201	46	the	the	DET
inlawrev-3249	201	47	state	state	NOUN
inlawrev-3249	201	48	's	's	PART
inlawrev-3249	201	49	attempt	attempt	NOUN
inlawrev-3249	201	50	to	to	PART
inlawrev-3249	201	51	tax	tax	VERB
inlawrev-3249	201	52	quill.^^	quill.^^	NOUN
inlawrev-3249	201	53	the	the	DET
inlawrev-3249	201	54	court	court	NOUN
inlawrev-3249	201	55	,	,	PUNCT
inlawrev-3249	201	56	relying	rely	VERB
inlawrev-3249	201	57	primarily	primarily	ADV
inlawrev-3249	201	58	on	on	ADP
inlawrev-3249	201	59	bellas	bellas	PROPN
inlawrev-3249	201	60	hess	hess	PROPN
inlawrev-3249	201	61	,	,	PUNCT
inlawrev-3249	201	62	"	"	PUNCT
inlawrev-3249	201	63	held	hold	VERB
inlawrev-3249	201	64	that	that	SCONJ
inlawrev-3249	201	65	the	the	DET
inlawrev-3249	201	66	state	state	NOUN
inlawrev-3249	201	67	had	have	AUX
inlawrev-3249	201	68	failed	fail	VERB
inlawrev-3249	201	69	to	to	PART
inlawrev-3249	201	70	estabush	estabush	VERB
inlawrev-3249	201	71	a	a	DET
inlawrev-3249	201	72	sufficient	sufficient	ADJ
inlawrev-3249	201	73	nexus	nexus	NOUN
inlawrev-3249	201	74	between	between	ADP
inlawrev-3249	201	75	quill	quill	NOUN
inlawrev-3249	201	76	and	and	CCONJ
inlawrev-3249	201	77	the	the	DET
inlawrev-3249	201	78	state	state	NOUN
inlawrev-3249	201	79	,	,	PUNCT
inlawrev-3249	201	80	and	and	CCONJ
inlawrev-3249	201	81	that	that	PRON
inlawrev-3249	201	82	.	.	PUNCT
inlawrev-3249	201	83	.	.	PUNCT
inlawrev-3249	201	84	.	.	PUNCT
inlawrev-3249	202	1	[	[	X
inlawrev-3249	202	2	the	the	DET
inlawrev-3249	202	3	state	state	NOUN
inlawrev-3249	202	4	's	's	PART
inlawrev-3249	202	5	actions	action	NOUN
inlawrev-3249	202	6	]	]	PUNCT
inlawrev-3249	202	7	were	be	AUX
inlawrev-3249	202	8	therefore	therefore	ADV
inlawrev-3249	202	9	unconstitutional	unconstitutional	ADJ
inlawrev-3249	202	10	as	as	SCONJ
inlawrev-3249	202	11	apphed	apphe	VERB
inlawrev-3249	202	12	to	to	ADP
inlawrev-3249	202	13	quill	quill	NOUN
inlawrev-3249	202	14	.	.	PUNCT
inlawrev-3249	203	1	"^^	"^^	PROPN
inlawrev-3249	203	2	b	b	PROPN
inlawrev-3249	203	3	,	,	PUNCT
inlawrev-3249	203	4	the	the	DET
inlawrev-3249	203	5	north	north	PROPN
inlawrev-3249	203	6	dakota	dakota	PROPN
inlawrev-3249	203	7	supreme	supreme	PROPN
inlawrev-3249	203	8	court	court	PROPN
inlawrev-3249	203	9	opinion	opinion	NOUN
inlawrev-3249	203	10	in	in	ADP
inlawrev-3249	203	11	spite	spite	NOUN
inlawrev-3249	203	12	of	of	ADP
inlawrev-3249	203	13	bellas	bellas	PROPN
inlawrev-3249	203	14	hess	hess	PROPN
inlawrev-3249	203	15	,	,	PUNCT
inlawrev-3249	203	16	the	the	DET
inlawrev-3249	203	17	north	north	PROPN
inlawrev-3249	203	18	dakota	dakota	PROPN
inlawrev-3249	203	19	supreme	supreme	PROPN
inlawrev-3249	203	20	court	court	PROPN
inlawrev-3249	203	21	overruled	overrule	VERB
inlawrev-3249	203	22	the	the	DET
inlawrev-3249	203	23	district	district	NOUN
inlawrev-3249	203	24	court	court	NOUN
inlawrev-3249	203	25	and	and	CCONJ
inlawrev-3249	203	26	found	find	VERB
inlawrev-3249	203	27	in	in	ADP
inlawrev-3249	203	28	favor	favor	NOUN
inlawrev-3249	203	29	of	of	ADP
inlawrev-3249	203	30	the	the	PRON
inlawrev-3249	203	31	state.^^	state.^^	X
inlawrev-3249	203	32	in	in	ADP
inlawrev-3249	203	33	doing	do	VERB
inlawrev-3249	203	34	so	so	ADV
inlawrev-3249	203	35	,	,	PUNCT
inlawrev-3249	203	36	that	that	DET
inlawrev-3249	203	37	court	court	NOUN
inlawrev-3249	203	38	rejected	reject	VERB
inlawrev-3249	203	39	the	the	DET
inlawrev-3249	203	40	u.s	u.s	PROPN
inlawrev-3249	203	41	.	.	PROPN
inlawrev-3249	203	42	supreme	supreme	PROPN
inlawrev-3249	203	43	court	court	PROPN
inlawrev-3249	203	44	mandate	mandate	NOUN
inlawrev-3249	203	45	of	of	ADP
inlawrev-3249	203	46	requiring	require	VERB
inlawrev-3249	203	47	a	a	DET
inlawrev-3249	203	48	physical	physical	ADJ
inlawrev-3249	203	49	presence	presence	NOUN
inlawrev-3249	203	50	to	to	PART
inlawrev-3249	203	51	satisfy	satisfy	VERB
inlawrev-3249	203	52	the	the	DET
inlawrev-3249	203	53	due	due	ADJ
inlawrev-3249	203	54	process	process	NOUN
inlawrev-3249	203	55	and	and	CCONJ
inlawrev-3249	203	56	commerce	commerce	NOUN
inlawrev-3249	203	57	clause	clause	NOUN
inlawrev-3249	203	58	nexus	nexus	NOUN
inlawrev-3249	203	59	standards	standard	NOUN
inlawrev-3249	203	60	.	.	PUNCT
inlawrev-3249	204	1	the	the	DET
inlawrev-3249	204	2	court	court	NOUN
inlawrev-3249	204	3	,	,	PUNCT
inlawrev-3249	204	4	citing	cite	VERB
inlawrev-3249	204	5	various	various	ADJ
inlawrev-3249	204	6	north	north	PROPN
inlawrev-3249	204	7	dakota	dakota	PROPN
inlawrev-3249	204	8	and	and	CCONJ
inlawrev-3249	204	9	u.s	u.s	PROPN
inlawrev-3249	204	10	.	.	PROPN
inlawrev-3249	204	11	supreme	supreme	PROPN
inlawrev-3249	204	12	court	court	PROPN
inlawrev-3249	204	13	cases	case	NOUN
inlawrev-3249	204	14	for	for	ADP
inlawrev-3249	204	15	authority,^"^	authority,^"^	NOUN
inlawrev-3249	204	16	stated	state	VERB
inlawrev-3249	204	17	"	"	PUNCT
inlawrev-3249	204	18	[	[	X
inlawrev-3249	204	19	w]hile	w]hile	ADP
inlawrev-3249	204	20	we	we	PRON
inlawrev-3249	204	21	necessarily	necessarily	ADV
inlawrev-3249	204	22	begin	begin	VERB
inlawrev-3249	204	23	our	our	PRON
inlawrev-3249	204	24	analysis	analysis	NOUN
inlawrev-3249	204	25	in	in	ADP
inlawrev-3249	204	26	the	the	DET
inlawrev-3249	204	27	context	context	NOUN
inlawrev-3249	204	28	of	of	ADP
inlawrev-3249	204	29	the	the	DET
inlawrev-3249	204	30	majority	majority	NOUN
inlawrev-3249	204	31	opinion	opinion	NOUN
inlawrev-3249	204	32	in	in	ADP
inlawrev-3249	204	33	bellas	bellas	PROPN
inlawrev-3249	204	34	hess	hess	PROPN
inlawrev-3249	204	35	,	,	PUNCT
inlawrev-3249	204	36	we	we	PRON
inlawrev-3249	204	37	are	be	AUX
inlawrev-3249	204	38	mindful	mindful	ADJ
inlawrev-3249	204	39	that	that	SCONJ
inlawrev-3249	204	40	prior	prior	ADJ
inlawrev-3249	204	41	cases	case	NOUN
inlawrev-3249	204	42	can	can	AUX
inlawrev-3249	204	43	not	not	PART
inlawrev-3249	204	44	be	be	AUX
inlawrev-3249	204	45	read	read	VERB
inlawrev-3249	204	46	in	in	ADP
inlawrev-3249	204	47	a	a	DET
inlawrev-3249	204	48	vacuum	vacuum	NOUN
inlawrev-3249	204	49	,	,	PUNCT
inlawrev-3249	204	50	but	but	CCONJ
inlawrev-3249	204	51	must	must	AUX
inlawrev-3249	204	52	be	be	AUX
inlawrev-3249	204	53	considered	consider	VERB
inlawrev-3249	204	54	in	in	ADP
inlawrev-3249	204	55	light	light	NOUN
inlawrev-3249	204	56	of	of	ADP
inlawrev-3249	204	57	their	their	PRON
inlawrev-3249	204	58	relevant	relevant	ADJ
inlawrev-3249	204	59	facts	fact	NOUN
inlawrev-3249	204	60	and	and	CCONJ
inlawrev-3249	204	61	historical	historical	ADJ
inlawrev-3249	204	62	context	context	NOUN
inlawrev-3249	204	63	.	.	PUNCT
inlawrev-3249	205	1	"^^	"^^	PROPN
inlawrev-3249	205	2	in	in	ADP
inlawrev-3249	205	3	discussing	discuss	VERB
inlawrev-3249	205	4	"	"	PUNCT
inlawrev-3249	205	5	obsolescent	obsolescent	ADJ
inlawrev-3249	205	6	precedent	precedent	NOUN
inlawrev-3249	205	7	"	"	PUNCT
inlawrev-3249	205	8	and	and	CCONJ
inlawrev-3249	205	9	its	its	PRON
inlawrev-3249	205	10	duty	duty	NOUN
inlawrev-3249	205	11	to	to	PART
inlawrev-3249	205	12	consider	consider	VERB
inlawrev-3249	205	13	cases	case	NOUN
inlawrev-3249	205	14	"	"	PUNCT
inlawrev-3249	205	15	in	in	ADP
inlawrev-3249	205	16	light	light	NOUN
inlawrev-3249	205	17	of	of	ADP
inlawrev-3249	205	18	their	their	PRON
inlawrev-3249	205	19	relevant	relevant	ADJ
inlawrev-3249	205	20	facts	fact	NOUN
inlawrev-3249	205	21	and	and	CCONJ
inlawrev-3249	205	22	historical	historical	ADJ
inlawrev-3249	205	23	context	context	NOUN
inlawrev-3249	205	24	,	,	PUNCT
inlawrev-3249	205	25	"	"	PUNCT
inlawrev-3249	205	26	the	the	DET
inlawrev-3249	205	27	court	court	NOUN
inlawrev-3249	205	28	was	be	AUX
inlawrev-3249	205	29	laying	lay	VERB
inlawrev-3249	205	30	the	the	DET
inlawrev-3249	205	31	groundwork	groundwork	NOUN
inlawrev-3249	205	32	to	to	PART
inlawrev-3249	205	33	reject	reject	VERB
inlawrev-3249	205	34	a	a	DET
inlawrev-3249	205	35	u.s	u.s	PROPN
inlawrev-3249	205	36	.	.	PROPN
inlawrev-3249	205	37	supreme	supreme	PROPN
inlawrev-3249	205	38	court	court	PROPN
inlawrev-3249	205	39	precedent	precedent	NOUN
inlawrev-3249	205	40	.	.	PUNCT
inlawrev-3249	206	1	because	because	SCONJ
inlawrev-3249	206	2	the	the	DET
inlawrev-3249	206	3	north	north	PROPN
inlawrev-3249	206	4	dakota	dakota	PROPN
inlawrev-3249	206	5	supreme	supreme	PROPN
inlawrev-3249	206	6	court	court	PROPN
inlawrev-3249	206	7	was	be	AUX
inlawrev-3249	206	8	ultimately	ultimately	ADV
inlawrev-3249	206	9	reversed	reverse	VERB
inlawrev-3249	206	10	by	by	ADP
inlawrev-3249	206	11	the	the	DET
inlawrev-3249	206	12	u.s	u.s	PROPN
inlawrev-3249	206	13	.	.	PROPN
inlawrev-3249	206	14	supreme	supreme	PROPN
inlawrev-3249	206	15	court,^^	court,^^	VERB
inlawrev-3249	206	16	its	its	PRON
inlawrev-3249	206	17	reasoning	reasoning	NOUN
inlawrev-3249	206	18	may	may	AUX
inlawrev-3249	206	19	seem	seem	VERB
inlawrev-3249	206	20	insignificant	insignificant	ADJ
inlawrev-3249	206	21	.	.	PUNCT
inlawrev-3249	207	1	however	however	ADV
inlawrev-3249	207	2	,	,	PUNCT
inlawrev-3249	207	3	understanding	understand	VERB
inlawrev-3249	207	4	the	the	DET
inlawrev-3249	207	5	rationales	rationale	NOUN
inlawrev-3249	207	6	and	and	CCONJ
inlawrev-3249	207	7	the	the	DET
inlawrev-3249	207	8	weaknesses	weakness	NOUN
inlawrev-3249	207	9	of	of	ADP
inlawrev-3249	207	10	the	the	DET
inlawrev-3249	207	11	opinion	opinion	NOUN
inlawrev-3249	207	12	is	be	AUX
inlawrev-3249	207	13	important	important	ADJ
inlawrev-3249	207	14	in	in	ADP
inlawrev-3249	207	15	understanding	understand	VERB
inlawrev-3249	207	16	the	the	DET
inlawrev-3249	207	17	history	history	NOUN
inlawrev-3249	207	18	of	of	ADP
inlawrev-3249	207	19	the	the	DET
inlawrev-3249	207	20	mail	mail	NOUN
inlawrev-3249	207	21	order	order	NOUN
inlawrev-3249	207	22	industry	industry	NOUN
inlawrev-3249	207	23	,	,	PUNCT
inlawrev-3249	207	24	its	its	PRON
inlawrev-3249	207	25	taxation	taxation	NOUN
inlawrev-3249	207	26	,	,	PUNCT
inlawrev-3249	207	27	and	and	CCONJ
inlawrev-3249	207	28	the	the	DET
inlawrev-3249	207	29	latest	late	ADJ
inlawrev-3249	207	30	state	state	NOUN
inlawrev-3249	207	31	challenge	challenge	NOUN
inlawrev-3249	207	32	.	.	PUNCT
inlawrev-3249	208	1	it	it	PRON
inlawrev-3249	208	2	is	be	AUX
inlawrev-3249	208	3	in	in	ADP
inlawrev-3249	208	4	this	this	DET
inlawrev-3249	208	5	light	light	NOUN
inlawrev-3249	208	6	that	that	PRON
inlawrev-3249	208	7	the	the	DET
inlawrev-3249	208	8	north	north	PROPN
inlawrev-3249	208	9	dakota	dakota	PROPN
inlawrev-3249	208	10	supreme	supreme	PROPN
inlawrev-3249	208	11	court	court	PROPN
inlawrev-3249	208	12	opinion	opinion	NOUN
inlawrev-3249	208	13	is	be	AUX
inlawrev-3249	208	14	analyzed	analyze	VERB
inlawrev-3249	208	15	.	.	PUNCT
inlawrev-3249	209	1	48	48	NUM
inlawrev-3249	209	2	.	.	PUNCT
inlawrev-3249	210	1	i	i	PRON
inlawrev-3249	210	2	d.	d.	PROPN
inlawrev-3249	210	3	§	§	PROPN
inlawrev-3249	210	4	57	57	NUM
inlawrev-3249	210	5	-	-	SYM
inlawrev-3249	210	6	40.2	40.2	NUM
inlawrev-3249	210	7	-	-	PUNCT
inlawrev-3249	210	8	01(7	01(7	NOUN
inlawrev-3249	210	9	)	)	PUNCT
inlawrev-3249	210	10	.	.	PUNCT
inlawrev-3249	211	1	the	the	DET
inlawrev-3249	211	2	relevant	relevant	ADJ
inlawrev-3249	211	3	portion	portion	NOUN
inlawrev-3249	211	4	of	of	ADP
inlawrev-3249	211	5	this	this	DET
inlawrev-3249	211	6	statute	statute	NOUN
inlawrev-3249	211	7	provides	provide	VERB
inlawrev-3249	211	8	:	:	PUNCT
inlawrev-3249	211	9	'	'	PUNCT
inlawrev-3249	211	10	"	"	PUNCT
inlawrev-3249	211	11	retailer	retailer	NOUN
inlawrev-3249	211	12	maintaining	maintain	VERB
inlawrev-3249	211	13	a	a	DET
inlawrev-3249	211	14	place	place	NOUN
inlawrev-3249	211	15	of	of	ADP
inlawrev-3249	211	16	business	business	NOUN
inlawrev-3249	211	17	in	in	ADP
inlawrev-3249	211	18	this	this	DET
inlawrev-3249	211	19	state	state	NOUN
inlawrev-3249	211	20	'	'	PUNCT
inlawrev-3249	211	21	....	....	PUNCT
inlawrev-3249	211	22	includes	include	VERB
inlawrev-3249	211	23	every	every	DET
inlawrev-3249	211	24	person	person	NOUN
inlawrev-3249	211	25	who	who	PRON
inlawrev-3249	211	26	engages	engage	VERB
inlawrev-3249	211	27	in	in	ADP
inlawrev-3249	211	28	regular	regular	ADJ
inlawrev-3249	211	29	or	or	CCONJ
inlawrev-3249	211	30	systematic	systematic	ADJ
inlawrev-3249	211	31	solicitation	solicitation	NOUN
inlawrev-3249	211	32	of	of	ADP
inlawrev-3249	211	33	sales	sale	NOUN
inlawrev-3249	211	34	of	of	ADP
inlawrev-3249	211	35	tangible	tangible	ADJ
inlawrev-3249	211	36	personal	personal	ADJ
inlawrev-3249	211	37	property	property	NOUN
inlawrev-3249	211	38	in	in	ADP
inlawrev-3249	211	39	this	this	DET
inlawrev-3249	211	40	state	state	NOUN
inlawrev-3249	211	41	by	by	ADP
inlawrev-3249	211	42	the	the	DET
inlawrev-3249	211	43	distribution	distribution	NOUN
inlawrev-3249	211	44	of	of	ADP
inlawrev-3249	211	45	catalogs	catalog	NOUN
inlawrev-3249	211	46	,	,	PUNCT
inlawrev-3249	211	47	periodicals	periodical	NOUN
inlawrev-3249	211	48	,	,	PUNCT
inlawrev-3249	211	49	advertising	advertising	NOUN
inlawrev-3249	211	50	flyers	flyer	NOUN
inlawrev-3249	211	51	,	,	PUNCT
inlawrev-3249	211	52	or	or	CCONJ
inlawrev-3249	211	53	other	other	ADJ
inlawrev-3249	211	54	advertising	advertising	NOUN
inlawrev-3249	211	55	.	.	PUNCT
inlawrev-3249	211	56	"	"	PUNCT
inlawrev-3249	212	1	i	i	PRON
inlawrev-3249	212	2	d.	d.	PROPN
inlawrev-3249	212	3	49	49	NUM
inlawrev-3249	212	4	.	.	PUNCT
inlawrev-3249	213	1	national	national	PROPN
inlawrev-3249	213	2	bellas	bellas	PROPN
inlawrev-3249	213	3	hess	hess	PROPN
inlawrev-3249	213	4	,	,	PUNCT
inlawrev-3249	213	5	inc	inc	PROPN
inlawrev-3249	213	6	.	.	PROPN
inlawrev-3249	214	1	v.	v.	PROPN
inlawrev-3249	214	2	department	department	PROPN
inlawrev-3249	214	3	of	of	ADP
inlawrev-3249	214	4	revenue	revenue	NOUN
inlawrev-3249	214	5	,	,	PUNCT
inlawrev-3249	214	6	386	386	NUM
inlawrev-3249	214	7	u.s	u.s	PROPN
inlawrev-3249	214	8	.	.	PROPN
inlawrev-3249	214	9	753	753	NUM
inlawrev-3249	214	10	,	,	PUNCT
inlawrev-3249	214	11	758	758	NUM
inlawrev-3249	214	12	(	(	PUNCT
inlawrev-3249	214	13	1967	1967	NUM
inlawrev-3249	214	14	)	)	PUNCT
inlawrev-3249	214	15	.	.	PUNCT
inlawrev-3249	215	1	50	50	NUM
inlawrev-3249	215	2	.	.	PUNCT
inlawrev-3249	216	1	state	state	NOUN
inlawrev-3249	216	2	ex	ex	X
inlawrev-3249	216	3	rel	rel	PROPN
inlawrev-3249	216	4	.	.	PUNCT
inlawrev-3249	217	1	heitkamp	heitkamp	PROPN
inlawrev-3249	217	2	v.	v.	PROPN
inlawrev-3249	217	3	quill	quill	PROPN
inlawrev-3249	217	4	corp	corp	PROPN
inlawrev-3249	217	5	.	.	PROPN
inlawrev-3249	217	6	,	,	PUNCT
inlawrev-3249	217	7	470	470	NUM
inlawrev-3249	217	8	n.w.2d	n.w.2d	NOUN
inlawrev-3249	217	9	.	.	NOUN
inlawrev-3249	217	10	203	203	NUM
inlawrev-3249	217	11	,	,	PUNCT
inlawrev-3249	217	12	205	205	NUM
inlawrev-3249	217	13	(	(	PUNCT
inlawrev-3249	217	14	n.d	n.d	PROPN
inlawrev-3249	217	15	.	.	PROPN
inlawrev-3249	217	16	1991	1991	NUM
inlawrev-3249	217	17	)	)	PUNCT
inlawrev-3249	218	1	,	,	PUNCT
inlawrev-3249	218	2	rev'd	rev'd	VERB
inlawrev-3249	218	3	,	,	PUNCT
inlawrev-3249	218	4	504	504	NUM
inlawrev-3249	218	5	u.s	u.s	PROPN
inlawrev-3249	218	6	.	.	PROPN
inlawrev-3249	218	7	298	298	NUM
inlawrev-3249	218	8	(	(	PUNCT
inlawrev-3249	218	9	1992	1992	NUM
inlawrev-3249	218	10	)	)	PUNCT
inlawrev-3249	218	11	.	.	PUNCT
inlawrev-3249	219	1	51	51	NUM
inlawrev-3249	219	2	.	.	PUNCT
inlawrev-3249	220	1	i	i	PRON
inlawrev-3249	220	2	d.	d.	PROPN
inlawrev-3249	220	3	(	(	PUNCT
inlawrev-3249	220	4	citing	cite	VERB
inlawrev-3249	220	5	the	the	DET
inlawrev-3249	220	6	unreported	unreported	ADJ
inlawrev-3249	220	7	decision	decision	NOUN
inlawrev-3249	220	8	of	of	ADP
inlawrev-3249	220	9	the	the	DET
inlawrev-3249	220	10	state	state	NOUN
inlawrev-3249	220	11	trial	trial	NOUN
inlawrev-3249	220	12	court	court	NOUN
inlawrev-3249	220	13	)	)	PUNCT
inlawrev-3249	220	14	.	.	PUNCT
inlawrev-3249	221	1	52	52	NUM
inlawrev-3249	221	2	.	.	PUNCT
inlawrev-3249	222	1	/j	/j	INTJ
inlawrev-3249	222	2	.	.	PUNCT
inlawrev-3249	223	1	at	at	ADP
inlawrev-3249	223	2	205	205	NUM
inlawrev-3249	223	3	-	-	SYM
inlawrev-3249	223	4	06	06	NUM
inlawrev-3249	223	5	.	.	PUNCT
inlawrev-3249	224	1	53	53	NUM
inlawrev-3249	224	2	.	.	PUNCT
inlawrev-3249	225	1	i	i	PRON
inlawrev-3249	225	2	d.	d.	PROPN
inlawrev-3249	225	3	at	at	ADP
inlawrev-3249	225	4	204	204	NUM
inlawrev-3249	225	5	(	(	PUNCT
inlawrev-3249	225	6	reversing	reverse	VERB
inlawrev-3249	225	7	the	the	DET
inlawrev-3249	225	8	unreported	unreported	ADJ
inlawrev-3249	225	9	decision	decision	NOUN
inlawrev-3249	225	10	of	of	ADP
inlawrev-3249	225	11	the	the	DET
inlawrev-3249	225	12	state	state	NOUN
inlawrev-3249	225	13	trial	trial	NOUN
inlawrev-3249	225	14	court	court	NOUN
inlawrev-3249	225	15	)	)	PUNCT
inlawrev-3249	225	16	.	.	PUNCT
inlawrev-3249	226	1	54	54	NUM
inlawrev-3249	226	2	.	.	PUNCT
inlawrev-3249	227	1	i	i	PRON
inlawrev-3249	227	2	d.	d.	PROPN
inlawrev-3249	227	3	at	at	ADP
inlawrev-3249	227	4	207	207	NUM
inlawrev-3249	227	5	-	-	SYM
inlawrev-3249	227	6	08	08	NUM
inlawrev-3249	227	7	.	.	PUNCT
inlawrev-3249	228	1	the	the	DET
inlawrev-3249	228	2	court	court	NOUN
inlawrev-3249	228	3	cited	cite	VERB
inlawrev-3249	228	4	several	several	ADJ
inlawrev-3249	228	5	cases	case	NOUN
inlawrev-3249	228	6	in	in	ADP
inlawrev-3249	228	7	which	which	PRON
inlawrev-3249	228	8	they	they	PRON
inlawrev-3249	228	9	believed	believe	VERB
inlawrev-3249	228	10	they	they	PRON
inlawrev-3249	228	11	had	have	AUX
inlawrev-3249	228	12	been	be	AUX
inlawrev-3249	228	13	"	"	PUNCT
inlawrev-3249	228	14	chided	chide	VERB
inlawrev-3249	228	15	'	'	PUNCT
inlawrev-3249	228	16	by	by	ADP
inlawrev-3249	228	17	the	the	DET
inlawrev-3249	228	18	u.s	u.s	PROPN
inlawrev-3249	228	19	.	.	PROPN
inlawrev-3249	228	20	supreme	supreme	PROPN
inlawrev-3249	228	21	court	court	PROPN
inlawrev-3249	228	22	for	for	ADP
inlawrev-3249	228	23	failing	fail	VERB
inlawrev-3249	228	24	to	to	PART
inlawrev-3249	228	25	overturn	overturn	VERB
inlawrev-3249	228	26	"	"	PUNCT
inlawrev-3249	228	27	obsolescent	obsolescent	ADJ
inlawrev-3249	228	28	precedent	precedent	NOUN
inlawrev-3249	228	29	.	.	PUNCT
inlawrev-3249	228	30	"	"	PUNCT
inlawrev-3249	229	1	i	i	PRON
inlawrev-3249	229	2	d.	d.	PROPN
inlawrev-3249	229	3	at	at	ADP
inlawrev-3249	229	4	208	208	NUM
inlawrev-3249	229	5	.	.	PUNCT
inlawrev-3249	230	1	55	55	NUM
inlawrev-3249	230	2	.	.	PUNCT
inlawrev-3249	231	1	i	i	PRON
inlawrev-3249	231	2	d.	d.	PROPN
inlawrev-3249	231	3	at	at	ADP
inlawrev-3249	231	4	207	207	NUM
inlawrev-3249	231	5	.	.	PUNCT
inlawrev-3249	232	1	56	56	NUM
inlawrev-3249	232	2	.	.	PUNCT
inlawrev-3249	232	3	quill	quill	PROPN
inlawrev-3249	232	4	corp	corp	PROPN
inlawrev-3249	232	5	.	.	PROPN
inlawrev-3249	232	6	v.	v.	ADP
inlawrev-3249	232	7	north	north	PROPN
inlawrev-3249	232	8	dakota	dakota	PROPN
inlawrev-3249	232	9	,	,	PUNCT
inlawrev-3249	232	10	504	504	NUM
inlawrev-3249	232	11	u.s	u.s	PROPN
inlawrev-3249	232	12	.	.	PROPN
inlawrev-3249	232	13	298	298	NUM
inlawrev-3249	232	14	,	,	PUNCT
inlawrev-3249	232	15	318	318	NUM
inlawrev-3249	232	16	(	(	PUNCT
inlawrev-3249	232	17	1992	1992	NUM
inlawrev-3249	232	18	)	)	PUNCT
inlawrev-3249	232	19	.	.	PUNCT
inlawrev-3249	233	1	1	1	NUM
inlawrev-3249	233	2	997	997	NUM
inlawrev-3249	233	3	]	]	PUNCT
inlawrev-3249	233	4	mail	mail	NOUN
inlawrev-3249	233	5	order	order	NOUN
inlawrev-3249	233	6	retailers	retailer	NOUN
inlawrev-3249	233	7	889	889	NUM
inlawrev-3249	233	8	the	the	DET
inlawrev-3249	233	9	north	north	PROPN
inlawrev-3249	233	10	dakota	dakota	PROPN
inlawrev-3249	233	11	supreme	supreme	PROPN
inlawrev-3249	233	12	court	court	PROPN
inlawrev-3249	233	13	used	use	VERB
inlawrev-3249	233	14	several	several	ADJ
inlawrev-3249	233	15	rationales	rationale	NOUN
inlawrev-3249	233	16	to	to	PART
inlawrev-3249	233	17	justify	justify	VERB
inlawrev-3249	233	18	its	its	PRON
inlawrev-3249	233	19	decision	decision	NOUN
inlawrev-3249	233	20	.	.	PUNCT
inlawrev-3249	234	1	chief	chief	NOUN
inlawrev-3249	234	2	among	among	ADP
inlawrev-3249	234	3	them	they	PRON
inlawrev-3249	234	4	was	be	AUX
inlawrev-3249	234	5	that	that	PRON
inlawrev-3249	234	6	:	:	PUNCT
inlawrev-3249	234	7	[	[	X
inlawrev-3249	234	8	t]he	t]he	ADV
inlawrev-3249	234	9	economic	economic	ADJ
inlawrev-3249	234	10	,	,	PUNCT
inlawrev-3249	234	11	social	social	ADJ
inlawrev-3249	234	12	,	,	PUNCT
inlawrev-3249	234	13	and	and	CCONJ
inlawrev-3249	234	14	commercial	commercial	ADJ
inlawrev-3249	234	15	landscape	landscape	NOUN
inlawrev-3249	234	16	upon	upon	SCONJ
inlawrev-3249	234	17	which	which	PRON
inlawrev-3249	234	18	bellas	bellas	PROPN
inlawrev-3249	234	19	hess	hess	PROPN
inlawrev-3249	234	20	was	be	AUX
inlawrev-3249	234	21	premised	premise	VERB
inlawrev-3249	234	22	no	no	ADV
inlawrev-3249	234	23	longer	long	ADV
inlawrev-3249	234	24	exists	exist	VERB
inlawrev-3249	234	25	,	,	PUNCT
inlawrev-3249	234	26	save	save	VERB
inlawrev-3249	234	27	perhaps	perhaps	ADV
inlawrev-3249	234	28	in	in	ADP
inlawrev-3249	234	29	the	the	DET
inlawrev-3249	234	30	fertile	fertile	ADJ
inlawrev-3249	234	31	imaginations	imagination	NOUN
inlawrev-3249	234	32	of	of	ADP
inlawrev-3249	234	33	attorneys	attorney	NOUN
inlawrev-3249	234	34	representing	represent	VERB
inlawrev-3249	234	35	mail	mail	NOUN
inlawrev-3249	234	36	order	order	NOUN
inlawrev-3249	234	37	interests	interest	NOUN
inlawrev-3249	234	38	.	.	PUNCT
inlawrev-3249	235	1	in	in	ADP
inlawrev-3249	235	2	the	the	DET
inlawrev-3249	235	3	quartercentury	quartercentury	NOUN
inlawrev-3249	235	4	which	which	PRON
inlawrev-3249	235	5	has	have	AUX
inlawrev-3249	235	6	passed	pass	VERB
inlawrev-3249	235	7	in	in	ADP
inlawrev-3249	235	8	the	the	DET
inlawrev-3249	235	9	interim	interim	ADJ
inlawrev-3249	235	10	,	,	PUNCT
inlawrev-3249	235	11	"	"	PUNCT
inlawrev-3249	235	12	mail	mail	NOUN
inlawrev-3249	235	13	order	order	NOUN
inlawrev-3249	235	14	"	"	PUNCT
inlawrev-3249	235	15	has	have	AUX
inlawrev-3249	235	16	grown	grow	VERB
inlawrev-3249	235	17	from	from	ADP
inlawrev-3249	235	18	a	a	DET
inlawrev-3249	235	19	relatively	relatively	ADV
inlawrev-3249	235	20	inconsequential	inconsequential	ADJ
inlawrev-3249	235	21	market	market	NOUN
inlawrev-3249	235	22	niche	niche	NOUN
inlawrev-3249	235	23	into	into	ADP
inlawrev-3249	235	24	a	a	DET
inlawrev-3249	235	25	goliath	goliath	NOUN
inlawrev-3249	235	26	now	now	ADV
inlawrev-3249	235	27	more	more	ADV
inlawrev-3249	235	28	accurately	accurately	ADV
inlawrev-3249	235	29	delineated	delineated	ADJ
inlawrev-3249	235	30	as	as	ADP
inlawrev-3249	235	31	'	'	PUNCT
inlawrev-3249	235	32	direct	direct	ADJ
inlawrev-3249	235	33	marketing	marketing	NOUN
inlawrev-3249	235	34	.	.	PUNCT
inlawrev-3249	236	1	'	'	PUNCT
inlawrev-3249	236	2	^^	^^	PUNCT
inlawrev-3249	236	3	this	this	DET
inlawrev-3249	236	4	argument	argument	NOUN
inlawrev-3249	236	5	has	have	AUX
inlawrev-3249	236	6	gained	gain	VERB
inlawrev-3249	236	7	popularity	popularity	NOUN
inlawrev-3249	236	8	over	over	ADP
inlawrev-3249	236	9	the	the	DET
inlawrev-3249	236	10	decades	decade	NOUN
inlawrev-3249	236	11	following	follow	VERB
inlawrev-3249	236	12	bellas	bellas	PROPN
inlawrev-3249	236	13	hess.^^	hess.^^	PUNCT
inlawrev-3249	236	14	indeed	indeed	ADV
inlawrev-3249	236	15	,	,	PUNCT
inlawrev-3249	236	16	the	the	DET
inlawrev-3249	236	17	statements	statement	NOUN
inlawrev-3249	236	18	regarding	regard	VERB
inlawrev-3249	236	19	the	the	DET
inlawrev-3249	236	20	growth	growth	NOUN
inlawrev-3249	236	21	of	of	ADP
inlawrev-3249	236	22	mail	mail	NOUN
inlawrev-3249	236	23	order	order	NOUN
inlawrev-3249	236	24	retailing	retailing	NOUN
inlawrev-3249	236	25	are	be	AUX
inlawrev-3249	236	26	accurate	accurate	ADJ
inlawrev-3249	236	27	.	.	PUNCT
inlawrev-3249	237	1	the	the	DET
inlawrev-3249	237	2	fact	fact	NOUN
inlawrev-3249	237	3	that	that	SCONJ
inlawrev-3249	237	4	an	an	DET
inlawrev-3249	237	5	industry	industry	NOUN
inlawrev-3249	237	6	has	have	AUX
inlawrev-3249	237	7	grown	grow	VERB
inlawrev-3249	237	8	from	from	ADP
inlawrev-3249	237	9	an	an	DET
inlawrev-3249	237	10	inconsequential	inconsequential	ADJ
inlawrev-3249	237	11	one	one	NOUN
inlawrev-3249	237	12	to	to	ADP
inlawrev-3249	237	13	a	a	DET
inlawrev-3249	237	14	"	"	PUNCT
inlawrev-3249	237	15	goliath	goliath	NOUN
inlawrev-3249	237	16	"	"	PUNCT
inlawrev-3249	237	17	should	should	AUX
inlawrev-3249	237	18	never	never	ADV
inlawrev-3249	237	19	mean	mean	VERB
inlawrev-3249	237	20	,	,	PUNCT
inlawrev-3249	237	21	ipso	ipso	ADJ
inlawrev-3249	237	22	facto	facto	X
inlawrev-3249	237	23	,	,	PUNCT
inlawrev-3249	237	24	that	that	SCONJ
inlawrev-3249	237	25	the	the	DET
inlawrev-3249	237	26	constitutional	constitutional	ADJ
inlawrev-3249	237	27	analysis	analysis	NOUN
inlawrev-3249	237	28	surrounding	surround	VERB
inlawrev-3249	237	29	the	the	DET
inlawrev-3249	237	30	industry	industry	NOUN
inlawrev-3249	237	31	should	should	AUX
inlawrev-3249	237	32	change	change	VERB
inlawrev-3249	237	33	as	as	ADV
inlawrev-3249	237	34	well	well	ADV
inlawrev-3249	237	35	.	.	PUNCT
inlawrev-3249	238	1	the	the	DET
inlawrev-3249	238	2	constitutional	constitutional	ADJ
inlawrev-3249	238	3	analysis	analysis	NOUN
inlawrev-3249	238	4	of	of	ADP
inlawrev-3249	238	5	state	state	NOUN
inlawrev-3249	238	6	regulation	regulation	NOUN
inlawrev-3249	238	7	of	of	ADP
inlawrev-3249	238	8	an	an	DET
inlawrev-3249	238	9	industry	industry	NOUN
inlawrev-3249	238	10	or	or	CCONJ
inlawrev-3249	238	11	entity	entity	NOUN
inlawrev-3249	238	12	is	be	AUX
inlawrev-3249	238	13	not	not	PART
inlawrev-3249	238	14	related	relate	VERB
inlawrev-3249	238	15	to	to	ADP
inlawrev-3249	238	16	whether	whether	SCONJ
inlawrev-3249	238	17	the	the	DET
inlawrev-3249	238	18	actor	actor	NOUN
inlawrev-3249	238	19	sought	seek	VERB
inlawrev-3249	238	20	to	to	PART
inlawrev-3249	238	21	be	be	AUX
inlawrev-3249	238	22	regulated	regulate	VERB
inlawrev-3249	238	23	is	be	AUX
inlawrev-3249	238	24	a	a	DET
inlawrev-3249	238	25	"	"	PUNCT
inlawrev-3249	238	26	gohath	gohath	NOUN
inlawrev-3249	238	27	"	"	PUNCT
inlawrev-3249	238	28	or	or	CCONJ
inlawrev-3249	238	29	merely	merely	ADV
inlawrev-3249	238	30	a	a	DET
inlawrev-3249	238	31	"	"	PUNCT
inlawrev-3249	238	32	niche	niche	NOUN
inlawrev-3249	238	33	"	"	PUNCT
inlawrev-3249	238	34	industry	industry	NOUN
inlawrev-3249	238	35	.	.	PUNCT
inlawrev-3249	239	1	nowhere	nowhere	ADV
inlawrev-3249	239	2	in	in	ADP
inlawrev-3249	239	3	bellas	bellas	PROPN
inlawrev-3249	239	4	hess	hess	PROPN
inlawrev-3249	239	5	,	,	PUNCT
inlawrev-3249	239	6	or	or	CCONJ
inlawrev-3249	239	7	any	any	PRON
inlawrev-3249	239	8	of	of	ADP
inlawrev-3249	239	9	the	the	DET
inlawrev-3249	239	10	other	other	ADJ
inlawrev-3249	239	11	cases	case	NOUN
inlawrev-3249	239	12	regarding	regard	VERB
inlawrev-3249	239	13	mail	mail	NOUN
inlawrev-3249	239	14	order	order	NOUN
inlawrev-3249	239	15	retailers	retailer	NOUN
inlawrev-3249	239	16	,	,	PUNCT
inlawrev-3249	239	17	did	do	AUX
inlawrev-3249	239	18	the	the	DET
inlawrev-3249	239	19	court	court	NOUN
inlawrev-3249	239	20	say	say	VERB
inlawrev-3249	239	21	that	that	SCONJ
inlawrev-3249	239	22	if	if	SCONJ
inlawrev-3249	239	23	the	the	DET
inlawrev-3249	239	24	industry	industry	NOUN
inlawrev-3249	239	25	was	be	AUX
inlawrev-3249	239	26	larger	large	ADJ
inlawrev-3249	239	27	,	,	PUNCT
inlawrev-3249	239	28	it	it	PRON
inlawrev-3249	239	29	would	would	AUX
inlawrev-3249	239	30	have	have	AUX
inlawrev-3249	239	31	decided	decide	VERB
inlawrev-3249	239	32	differently	differently	ADV
inlawrev-3249	239	33	or	or	CCONJ
inlawrev-3249	239	34	that	that	SCONJ
inlawrev-3249	239	35	a	a	DET
inlawrev-3249	239	36	different	different	ADJ
inlawrev-3249	239	37	analysis	analysis	NOUN
inlawrev-3249	239	38	would	would	AUX
inlawrev-3249	239	39	have	have	AUX
inlawrev-3249	239	40	been	be	AUX
inlawrev-3249	239	41	used	use	VERB
inlawrev-3249	239	42	.	.	PUNCT
inlawrev-3249	240	1	the	the	DET
inlawrev-3249	240	2	argument	argument	NOUN
inlawrev-3249	240	3	properly	properly	ADV
inlawrev-3249	240	4	belongs	belong	VERB
inlawrev-3249	240	5	in	in	ADP
inlawrev-3249	240	6	a	a	DET
inlawrev-3249	240	7	congressional	congressional	ADJ
inlawrev-3249	240	8	forum	forum	NOUN
inlawrev-3249	240	9	,	,	PUNCT
inlawrev-3249	240	10	where	where	SCONJ
inlawrev-3249	240	11	there	there	PRON
inlawrev-3249	240	12	can	can	AUX
inlawrev-3249	240	13	be	be	AUX
inlawrev-3249	240	14	debate	debate	NOUN
inlawrev-3249	240	15	about	about	ADP
inlawrev-3249	240	16	what	what	PRON
inlawrev-3249	240	17	laws	law	NOUN
inlawrev-3249	240	18	are	be	AUX
inlawrev-3249	240	19	necessary	necessary	ADJ
inlawrev-3249	240	20	to	to	PART
inlawrev-3249	240	21	regulate	regulate	VERB
inlawrev-3249	240	22	a	a	DET
inlawrev-3249	240	23	burgeoning	burgeoning	NOUN
inlawrev-3249	240	24	industry.^^	industry.^^	NOUN
inlawrev-3249	240	25	to	to	PART
inlawrev-3249	240	26	suggest	suggest	VERB
inlawrev-3249	240	27	,	,	PUNCT
inlawrev-3249	240	28	however	however	ADV
inlawrev-3249	240	29	,	,	PUNCT
inlawrev-3249	240	30	that	that	SCONJ
inlawrev-3249	240	31	the	the	DET
inlawrev-3249	240	32	growth	growth	NOUN
inlawrev-3249	240	33	in	in	ADP
inlawrev-3249	240	34	the	the	DET
inlawrev-3249	240	35	industry	industry	NOUN
inlawrev-3249	240	36	is	be	AUX
inlawrev-3249	240	37	a	a	DET
inlawrev-3249	240	38	valid	valid	ADJ
inlawrev-3249	240	39	reason	reason	NOUN
inlawrev-3249	240	40	for	for	ADP
inlawrev-3249	240	41	changing	change	VERB
inlawrev-3249	240	42	the	the	DET
inlawrev-3249	240	43	constitutional	constitutional	ADJ
inlawrev-3249	240	44	analysis	analysis	NOUN
inlawrev-3249	240	45	surrounding	surround	VERB
inlawrev-3249	240	46	it	it	PRON
inlawrev-3249	240	47	is	be	AUX
inlawrev-3249	240	48	nonsensical	nonsensical	ADJ
inlawrev-3249	240	49	.	.	PUNCT
inlawrev-3249	241	1	north	north	PROPN
inlawrev-3249	241	2	dakota	dakota	PROPN
inlawrev-3249	241	3	's	's	PART
inlawrev-3249	241	4	next	next	ADJ
inlawrev-3249	241	5	rationale	rationale	NOUN
inlawrev-3249	241	6	has	have	VERB
inlawrev-3249	241	7	a	a	DET
inlawrev-3249	241	8	similar	similar	ADJ
inlawrev-3249	241	9	weakness	weakness	NOUN
inlawrev-3249	241	10	.	.	PUNCT
inlawrev-3249	242	1	the	the	DET
inlawrev-3249	242	2	court	court	NOUN
inlawrev-3249	242	3	stated	state	VERB
inlawrev-3249	242	4	,	,	PUNCT
inlawrev-3249	242	5	"	"	PUNCT
inlawrev-3249	242	6	the	the	DET
inlawrev-3249	242	7	burgeoning	burgeon	VERB
inlawrev-3249	242	8	technological	technological	ADJ
inlawrev-3249	242	9	advances	advance	NOUN
inlawrev-3249	242	10	of	of	ADP
inlawrev-3249	242	11	the	the	DET
inlawrev-3249	242	12	1970s	1970	NOUN
inlawrev-3249	242	13	and	and	CCONJ
inlawrev-3249	242	14	1980s	1980	NOUN
inlawrev-3249	242	15	have	have	AUX
inlawrev-3249	242	16	created	create	VERB
inlawrev-3249	242	17	revolutionary	revolutionary	ADJ
inlawrev-3249	242	18	communications	communication	NOUN
inlawrev-3249	242	19	abilities	ability	NOUN
inlawrev-3249	242	20	and	and	CCONJ
inlawrev-3249	242	21	marketing	marketing	NOUN
inlawrev-3249	242	22	methods	method	NOUN
inlawrev-3249	242	23	which	which	PRON
inlawrev-3249	242	24	were	be	AUX
inlawrev-3249	242	25	undreamed	undreame	VERB
inlawrev-3249	242	26	of	of	ADP
inlawrev-3249	242	27	in	in	ADP
inlawrev-3249	242	28	1967."^^	1967."^^	PROPN
inlawrev-3249	242	29	the	the	DET
inlawrev-3249	242	30	court	court	NOUN
inlawrev-3249	242	31	noted	note	VERB
inlawrev-3249	242	32	how	how	SCONJ
inlawrev-3249	242	33	infomercials	infomercial	NOUN
inlawrev-3249	242	34	,	,	PUNCT
inlawrev-3249	242	35	"	"	PUNCT
inlawrev-3249	242	36	800	800	NUM
inlawrev-3249	242	37	"	"	PUNCT
inlawrev-3249	242	38	numbers	number	NOUN
inlawrev-3249	242	39	,	,	PUNCT
inlawrev-3249	242	40	home	home	NOUN
inlawrev-3249	242	41	shopping	shopping	NOUN
inlawrev-3249	242	42	channels	channel	NOUN
inlawrev-3249	242	43	,	,	PUNCT
inlawrev-3249	242	44	and	and	CCONJ
inlawrev-3249	242	45	the	the	DET
inlawrev-3249	242	46	like	like	ADJ
inlawrev-3249	242	47	,	,	PUNCT
inlawrev-3249	242	48	have	have	AUX
inlawrev-3249	242	49	allowed	allow	VERB
inlawrev-3249	242	50	mail	mail	NOUN
inlawrev-3249	242	51	order	order	NOUN
inlawrev-3249	242	52	retailers	retailer	NOUN
inlawrev-3249	242	53	to	to	PART
inlawrev-3249	242	54	intrude	intrude	VERB
inlawrev-3249	242	55	into	into	ADP
inlawrev-3249	242	56	our	our	PRON
inlawrev-3249	242	57	lives.^	lives.^	NOUN
inlawrev-3249	242	58	'	'	PART
inlawrev-3249	242	59	it	it	PRON
inlawrev-3249	242	60	continued	continue	VERB
inlawrev-3249	242	61	by	by	ADP
inlawrev-3249	242	62	recognizing	recognize	VERB
inlawrev-3249	242	63	two	two	NUM
inlawrev-3249	242	64	other	other	ADJ
inlawrev-3249	242	65	changes	change	NOUN
inlawrev-3249	242	66	.	.	PUNCT
inlawrev-3249	243	1	first	first	ADV
inlawrev-3249	243	2	,	,	PUNCT
inlawrev-3249	243	3	"	"	PUNCT
inlawrev-3249	243	4	[	[	X
inlawrev-3249	243	5	p]erhaps	p]erhaps	ADP
inlawrev-3249	243	6	the	the	DET
inlawrev-3249	243	7	greatest	great	ADJ
inlawrev-3249	243	8	change	change	NOUN
inlawrev-3249	243	9	in	in	ADP
inlawrev-3249	243	10	mail	mail	NOUN
inlawrev-3249	243	11	order	order	NOUN
inlawrev-3249	243	12	since	since	SCONJ
inlawrev-3249	243	13	1967	1967	NUM
inlawrev-3249	243	14	has	have	AUX
inlawrev-3249	243	15	been	be	AUX
inlawrev-3249	243	16	in	in	ADP
inlawrev-3249	243	17	terms	term	NOUN
inlawrev-3249	243	18	of	of	ADP
inlawrev-3249	243	19	sheer	sheer	ADJ
inlawrev-3249	243	20	volume	volume	NOUN
inlawrev-3249	243	21	.	.	PUNCT
inlawrev-3249	244	1	"^^	"^^	PROPN
inlawrev-3249	245	1	second	second	ADV
inlawrev-3249	245	2	,	,	PUNCT
inlawrev-3249	245	3	[	[	X
inlawrev-3249	245	4	w]hile	w]hile	PROPN
inlawrev-3249	245	5	in	in	ADP
inlawrev-3249	245	6	1967	1967	NUM
inlawrev-3249	245	7	it	it	PRON
inlawrev-3249	245	8	may	may	AUX
inlawrev-3249	245	9	have	have	AUX
inlawrev-3249	245	10	generally	generally	ADV
inlawrev-3249	245	11	been	be	AUX
inlawrev-3249	245	12	necessary	necessary	ADJ
inlawrev-3249	245	13	to	to	PART
inlawrev-3249	245	14	rely	rely	VERB
inlawrev-3249	245	15	upon	upon	SCONJ
inlawrev-3249	245	16	instate	instate	ADJ
inlawrev-3249	245	17	sales	sale	NOUN
inlawrev-3249	245	18	personnel	personnel	NOUN
inlawrev-3249	245	19	and	and	CCONJ
inlawrev-3249	245	20	inventory	inventory	NOUN
inlawrev-3249	245	21	to	to	PART
inlawrev-3249	245	22	successfully	successfully	ADV
inlawrev-3249	245	23	miwket	miwket	VERB
inlawrev-3249	245	24	a	a	DET
inlawrev-3249	245	25	product	product	NOUN
inlawrev-3249	245	26	,	,	PUNCT
inlawrev-3249	245	27	technology	technology	NOUN
inlawrev-3249	245	28	has	have	AUX
inlawrev-3249	245	29	changed	change	VERB
inlawrev-3249	245	30	the	the	DET
inlawrev-3249	245	31	rules	rule	NOUN
inlawrev-3249	245	32	of	of	ADP
inlawrev-3249	245	33	the	the	DET
inlawrev-3249	245	34	game	game	NOUN
inlawrev-3249	245	35	.	.	PUNCT
inlawrev-3249	246	1	today	today	NOUN
inlawrev-3249	246	2	a	a	DET
inlawrev-3249	246	3	direct	direct	ADJ
inlawrev-3249	246	4	marketer	marketer	NOUN
inlawrev-3249	246	5	can	can	AUX
inlawrev-3249	246	6	communicate	communicate	VERB
inlawrev-3249	246	7	with	with	ADP
inlawrev-3249	246	8	his	his	PRON
inlawrev-3249	246	9	customers	customer	NOUN
inlawrev-3249	246	10	across	across	ADP
inlawrev-3249	246	11	the	the	DET
inlawrev-3249	246	12	country	country	NOUN
inlawrev-3249	246	13	through	through	ADP
inlawrev-3249	246	14	toll	toll	NOUN
inlawrev-3249	246	15	-	-	PUNCT
inlawrev-3249	246	16	free	free	ADJ
inlawrev-3249	246	17	incoming	incoming	ADJ
inlawrev-3249	246	18	telephone	telephone	NOUN
inlawrev-3249	246	19	lines	line	NOUN
inlawrev-3249	246	20	,	,	PUNCT
inlawrev-3249	246	21	national	national	ADJ
inlawrev-3249	246	22	wats	wat	NOUN
inlawrev-3249	246	23	telephone	telephone	NOUN
inlawrev-3249	246	24	service	service	NOUN
inlawrev-3249	246	25	,	,	PUNCT
inlawrev-3249	246	26	fax	fax	NOUN
inlawrev-3249	246	27	machines	machine	NOUN
inlawrev-3249	246	28	,	,	PUNCT
inlawrev-3249	246	29	telex	telex	NOUN
inlawrev-3249	246	30	,	,	PUNCT
inlawrev-3249	246	31	or	or	CCONJ
inlawrev-3249	246	32	direct	direct	ADJ
inlawrev-3249	246	33	computer	computer	NOUN
inlawrev-3249	246	34	communication	communication	NOUN
inlawrev-3249	246	35	just	just	ADV
inlawrev-3249	246	36	as	as	ADV
inlawrev-3249	246	37	effectively	effectively	ADV
inlawrev-3249	246	38	,	,	PUNCT
inlawrev-3249	246	39	and	and	CCONJ
inlawrev-3249	246	40	more	more	ADV
inlawrev-3249	246	41	efficiently	efficiently	ADV
inlawrev-3249	246	42	,	,	PUNCT
inlawrev-3249	246	43	than	than	SCONJ
inlawrev-3249	246	44	if	if	SCONJ
inlawrev-3249	246	45	he	he	PRON
inlawrev-3249	246	46	were	be	AUX
inlawrev-3249	246	47	calling	call	VERB
inlawrev-3249	246	48	personally	personally	ADV
inlawrev-3249	246	49	on	on	ADP
inlawrev-3249	246	50	each	each	PRON
inlawrev-3249	246	51	customer.^^	customer.^^	NOUN
inlawrev-3249	246	52	57	57	NUM
inlawrev-3249	246	53	.	.	PUNCT
inlawrev-3249	247	1	quill	quill	NOUN
inlawrev-3249	247	2	,	,	PUNCT
inlawrev-3249	247	3	470	470	NUM
inlawrev-3249	247	4	n.w.2d	n.w.2d	NOUN
inlawrev-3249	247	5	.	.	PUNCT
inlawrev-3249	248	1	at	at	ADP
inlawrev-3249	248	2	208	208	NUM
inlawrev-3249	248	3	.	.	PUNCT
inlawrev-3249	249	1	58	58	NUM
inlawrev-3249	249	2	.	.	PUNCT
inlawrev-3249	250	1	see	see	VERB
inlawrev-3249	250	2	infra	infra	NOUN
inlawrev-3249	250	3	note	note	VERB
inlawrev-3249	250	4	185	185	NUM
inlawrev-3249	250	5	.	.	PUNCT
inlawrev-3249	251	1	59	59	NUM
inlawrev-3249	251	2	.	.	PUNCT
inlawrev-3249	252	1	see	see	VERB
inlawrev-3249	252	2	generally	generally	ADV
inlawrev-3249	252	3	krill	krill	NOUN
inlawrev-3249	252	4	,	,	PUNCT
inlawrev-3249	252	5	supra	supra	PROPN
inlawrev-3249	252	6	note	note	NOUN
inlawrev-3249	252	7	10	10	NUM
inlawrev-3249	252	8	.	.	PUNCT
inlawrev-3249	253	1	see	see	VERB
inlawrev-3249	253	2	also	also	ADV
inlawrev-3249	253	3	hamersley	hamersley	ADJ
inlawrev-3249	253	4	,	,	PUNCT
inlawrev-3249	253	5	supra	supra	PROPN
inlawrev-3249	253	6	note	note	NOUN
inlawrev-3249	253	7	6	6	NUM
inlawrev-3249	253	8	.	.	NOUN
inlawrev-3249	253	9	60	60	NUM
inlawrev-3249	253	10	.	.	PUNCT
inlawrev-3249	254	1	quill	quill	NOUN
inlawrev-3249	254	2	,	,	PUNCT
inlawrev-3249	254	3	470	470	NUM
inlawrev-3249	254	4	n.w.2d	n.w.2d	NOUN
inlawrev-3249	254	5	.	.	PUNCT
inlawrev-3249	255	1	at	at	ADP
inlawrev-3249	255	2	208	208	NUM
inlawrev-3249	255	3	.	.	PUNCT
inlawrev-3249	255	4	61	61	NUM
inlawrev-3249	255	5	.	.	PUNCT
inlawrev-3249	255	6	seeid.2x2'q%na	seeid.2x2'q%na	PROPN
inlawrev-3249	255	7	.	.	PUNCT
inlawrev-3249	256	1	62	62	NUM
inlawrev-3249	256	2	.	.	PUNCT
inlawrev-3249	257	1	i	i	PRON
inlawrev-3249	257	2	d.	d.	PROPN
inlawrev-3249	257	3	at	at	ADP
inlawrev-3249	257	4	209	209	NUM
inlawrev-3249	257	5	.	.	PUNCT
inlawrev-3249	258	1	63	63	NUM
inlawrev-3249	258	2	.	.	PUNCT
inlawrev-3249	259	1	i	i	PRON
inlawrev-3249	259	2	d.	d.	PROPN
inlawrev-3249	259	3	890	890	NUM
inlawrev-3249	259	4	indiana	indiana	PROPN
inlawrev-3249	259	5	law	law	PROPN
inlawrev-3249	259	6	review	review	NOUN
inlawrev-3249	260	1	[	[	X
inlawrev-3249	260	2	vol	vol	NOUN
inlawrev-3249	260	3	.	.	PUNCT
inlawrev-3249	260	4	30:881	30:881	NUM
inlawrev-3249	260	5	although	although	SCONJ
inlawrev-3249	260	6	there	there	PRON
inlawrev-3249	260	7	have	have	AUX
inlawrev-3249	260	8	been	be	AUX
inlawrev-3249	260	9	significant	significant	ADJ
inlawrev-3249	260	10	technological	technological	ADJ
inlawrev-3249	260	11	advances	advance	NOUN
inlawrev-3249	260	12	in	in	ADP
inlawrev-3249	260	13	the	the	DET
inlawrev-3249	260	14	past	past	ADJ
inlawrev-3249	260	15	thirty	thirty	NUM
inlawrev-3249	260	16	years	year	NOUN
inlawrev-3249	260	17	,	,	PUNCT
inlawrev-3249	260	18	what	what	PRON
inlawrev-3249	260	19	was	be	AUX
inlawrev-3249	260	20	discussed	discuss	VERB
inlawrev-3249	260	21	was	be	AUX
inlawrev-3249	260	22	not	not	PART
inlawrev-3249	260	23	a	a	DET
inlawrev-3249	260	24	revolutionary	revolutionary	ADJ
inlawrev-3249	260	25	new	new	ADJ
inlawrev-3249	260	26	technology	technology	NOUN
inlawrev-3249	260	27	,	,	PUNCT
inlawrev-3249	260	28	but	but	CCONJ
inlawrev-3249	260	29	rather	rather	ADV
inlawrev-3249	260	30	the	the	DET
inlawrev-3249	260	31	same	same	ADJ
inlawrev-3249	260	32	business	business	NOUN
inlawrev-3249	260	33	taking	take	VERB
inlawrev-3249	260	34	advantage	advantage	NOUN
inlawrev-3249	260	35	of	of	ADP
inlawrev-3249	260	36	inevitable	inevitable	ADJ
inlawrev-3249	260	37	technological	technological	ADJ
inlawrev-3249	260	38	improvements	improvement	NOUN
inlawrev-3249	260	39	.	.	PUNCT
inlawrev-3249	261	1	this	this	PRON
inlawrev-3249	261	2	was	be	AUX
inlawrev-3249	261	3	not	not	PART
inlawrev-3249	261	4	a	a	DET
inlawrev-3249	261	5	business	business	NOUN
inlawrev-3249	261	6	created	create	VERB
inlawrev-3249	261	7	because	because	SCONJ
inlawrev-3249	261	8	of	of	ADP
inlawrev-3249	261	9	technology	technology	NOUN
inlawrev-3249	261	10	made	make	VERB
inlawrev-3249	261	11	available	available	ADJ
inlawrev-3249	261	12	after	after	ADP
inlawrev-3249	261	13	1967.^	1967.^	PROPN
inlawrev-3249	261	14	the	the	DET
inlawrev-3249	261	15	court	court	NOUN
inlawrev-3249	261	16	cites	cite	VERB
inlawrev-3249	261	17	such	such	ADJ
inlawrev-3249	261	18	advances	advance	NOUN
inlawrev-3249	261	19	as	as	SCONJ
inlawrev-3249	261	20	toll	toll	NOUN
inlawrev-3249	261	21	free	free	ADJ
inlawrev-3249	261	22	800	800	NUM
inlawrev-3249	261	23	numbers	number	NOUN
inlawrev-3249	261	24	and	and	CCONJ
inlawrev-3249	261	25	wats	wat	NOUN
inlawrev-3249	261	26	unes	une	VERB
inlawrev-3249	261	27	as	as	ADP
inlawrev-3249	261	28	causing	cause	VERB
inlawrev-3249	261	29	,	,	PUNCT
inlawrev-3249	261	30	or	or	CCONJ
inlawrev-3249	261	31	at	at	ADP
inlawrev-3249	261	32	least	least	ADJ
inlawrev-3249	261	33	facilitating	facilitate	VERB
inlawrev-3249	261	34	,	,	PUNCT
inlawrev-3249	261	35	the	the	DET
inlawrev-3249	261	36	explosion	explosion	NOUN
inlawrev-3249	261	37	in	in	ADP
inlawrev-3249	261	38	mail	mail	NOUN
inlawrev-3249	261	39	order	order	NOUN
inlawrev-3249	261	40	retailing	retailing	NOUN
inlawrev-3249	261	41	.	.	PUNCT
inlawrev-3249	262	1	however	however	ADV
inlawrev-3249	262	2	,	,	PUNCT
inlawrev-3249	262	3	these	these	PRON
inlawrev-3249	262	4	are	be	AUX
inlawrev-3249	262	5	not	not	PART
inlawrev-3249	262	6	new	new	ADJ
inlawrev-3249	262	7	technologies	technology	NOUN
inlawrev-3249	262	8	.	.	PUNCT
inlawrev-3249	263	1	they	they	PRON
inlawrev-3249	263	2	are	be	AUX
inlawrev-3249	263	3	merely	merely	ADV
inlawrev-3249	263	4	pricing	price	VERB
inlawrev-3249	263	5	structures	structure	NOUN
inlawrev-3249	263	6	used	use	VERB
inlawrev-3249	263	7	by	by	ADP
inlawrev-3249	263	8	telephone	telephone	NOUN
inlawrev-3249	263	9	companies	company	NOUN
inlawrev-3249	263	10	.	.	PUNCT
inlawrev-3249	264	1	telephone	telephone	NOUN
inlawrev-3249	264	2	service	service	NOUN
inlawrev-3249	264	3	and	and	CCONJ
inlawrev-3249	264	4	television	television	NOUN
inlawrev-3249	264	5	advertising	advertising	NOUN
inlawrev-3249	264	6	existed	exist	VERB
inlawrev-3249	264	7	long	long	ADV
inlawrev-3249	264	8	before	before	ADP
inlawrev-3249	264	9	1967	1967	NUM
inlawrev-3249	264	10	.	.	PUNCT
inlawrev-3249	265	1	the	the	DET
inlawrev-3249	265	2	principal	principal	ADJ
inlawrev-3249	265	3	means	mean	NOUN
inlawrev-3249	265	4	of	of	ADP
inlawrev-3249	265	5	advertising	advertising	NOUN
inlawrev-3249	265	6	used	use	VERB
inlawrev-3249	265	7	by	by	ADP
inlawrev-3249	265	8	most	most	ADJ
inlawrev-3249	265	9	mail	mail	NOUN
inlawrev-3249	265	10	order	order	NOUN
inlawrev-3249	265	11	companies	company	NOUN
inlawrev-3249	265	12	,	,	PUNCT
inlawrev-3249	265	13	direct	direct	ADJ
inlawrev-3249	265	14	mail	mail	NOUN
inlawrev-3249	265	15	advertising	advertising	NOUN
inlawrev-3249	265	16	via	via	ADP
inlawrev-3249	265	17	catalogues	catalogue	NOUN
inlawrev-3249	265	18	and	and	CCONJ
inlawrev-3249	265	19	mailers	mailer	NOUN
inlawrev-3249	265	20	,	,	PUNCT
inlawrev-3249	265	21	was	be	AUX
inlawrev-3249	265	22	both	both	PRON
inlawrev-3249	265	23	technologically	technologically	ADV
inlawrev-3249	265	24	available	available	ADJ
inlawrev-3249	265	25	and	and	CCONJ
inlawrev-3249	265	26	in	in	ADP
inlawrev-3249	265	27	mainstream	mainstream	NOUN
inlawrev-3249	265	28	use	use	NOUN
inlawrev-3249	265	29	in	in	ADP
inlawrev-3249	265	30	the	the	DET
inlawrev-3249	265	31	united	united	PROPN
inlawrev-3249	265	32	states	states	PROPN
inlawrev-3249	265	33	in	in	ADP
inlawrev-3249	265	34	1967	1967	NUM
inlawrev-3249	265	35	.	.	PUNCT
inlawrev-3249	266	1	the	the	DET
inlawrev-3249	266	2	court	court	NOUN
inlawrev-3249	266	3	made	make	VERB
inlawrev-3249	266	4	no	no	DET
inlawrev-3249	266	5	attempt	attempt	NOUN
inlawrev-3249	266	6	to	to	PART
inlawrev-3249	266	7	square	square	VERB
inlawrev-3249	266	8	its	its	PRON
inlawrev-3249	266	9	decision	decision	NOUN
inlawrev-3249	266	10	with	with	ADP
inlawrev-3249	266	11	bellas	bellas	PROPN
inlawrev-3249	266	12	hess	hess	PROPN
inlawrev-3249	266	13	.	.	PUNCT
inlawrev-3249	267	1	rather	rather	ADV
inlawrev-3249	267	2	,	,	PUNCT
inlawrev-3249	267	3	it	it	PRON
inlawrev-3249	267	4	concluded	conclude	VERB
inlawrev-3249	267	5	that	that	SCONJ
inlawrev-3249	267	6	bellas	bellas	PROPN
inlawrev-3249	267	7	hess	hess	PROPN
inlawrev-3249	267	8	was	be	AUX
inlawrev-3249	267	9	outdated	outdate	VERB
inlawrev-3249	267	10	and	and	CCONJ
inlawrev-3249	267	11	therefore	therefore	ADV
inlawrev-3249	267	12	needed	need	VERB
inlawrev-3249	267	13	to	to	PART
inlawrev-3249	267	14	be	be	AUX
inlawrev-3249	267	15	overtumed.^^	overtumed.^^	PUNCT
inlawrev-3249	267	16	in	in	ADP
inlawrev-3249	267	17	deciding	decide	VERB
inlawrev-3249	267	18	the	the	DET
inlawrev-3249	267	19	case	case	NOUN
inlawrev-3249	267	20	,	,	PUNCT
inlawrev-3249	267	21	the	the	DET
inlawrev-3249	267	22	court	court	NOUN
inlawrev-3249	267	23	frequently	frequently	ADV
inlawrev-3249	267	24	spoke	speak	VERB
inlawrev-3249	267	25	about	about	ADP
inlawrev-3249	267	26	the	the	DET
inlawrev-3249	267	27	need	need	NOUN
inlawrev-3249	267	28	to	to	PART
inlawrev-3249	267	29	judicially	judicially	ADV
inlawrev-3249	267	30	"	"	PUNCT
inlawrev-3249	267	31	move	move	VERB
inlawrev-3249	267	32	ahead	ahead	ADV
inlawrev-3249	267	33	.	.	PUNCT
inlawrev-3249	268	1	"^	"^	VERB
inlawrev-3249	268	2	it	it	PRON
inlawrev-3249	268	3	stated	state	VERB
inlawrev-3249	268	4	,	,	PUNCT
inlawrev-3249	268	5	"	"	PUNCT
inlawrev-3249	268	6	we	we	PRON
inlawrev-3249	268	7	are	be	AUX
inlawrev-3249	268	8	guided	guide	VERB
inlawrev-3249	268	9	by	by	ADP
inlawrev-3249	268	10	the	the	DET
inlawrev-3249	268	11	maxim	maxim	NOUN
inlawrev-3249	268	12	that	that	SCONJ
inlawrev-3249	268	13	*	*	PUNCT
inlawrev-3249	269	1	[	[	X
inlawrev-3249	269	2	w]hen	w]hen	ADV
inlawrev-3249	269	3	the	the	DET
inlawrev-3249	269	4	reason	reason	NOUN
inlawrev-3249	269	5	of	of	ADP
inlawrev-3249	269	6	a	a	DET
inlawrev-3249	269	7	rule	rule	NOUN
inlawrev-3249	269	8	ceases	cease	VERB
inlawrev-3249	269	9	so	so	ADV
inlawrev-3249	269	10	should	should	AUX
inlawrev-3249	269	11	the	the	DET
inlawrev-3249	269	12	rule	rule	VERB
inlawrev-3249	269	13	itself	itself	PRON
inlawrev-3249	269	14	.	.	PUNCT
inlawrev-3249	270	1	"	"	PUNCT
inlawrev-3249	270	2	'	'	X
inlawrev-3249	270	3	^^	^^	ADP
inlawrev-3249	270	4	the	the	DET
inlawrev-3249	270	5	court	court	NOUN
inlawrev-3249	270	6	went	go	VERB
inlawrev-3249	270	7	on	on	ADV
inlawrev-3249	270	8	,	,	PUNCT
inlawrev-3249	270	9	quoting	quote	VERB
inlawrev-3249	270	10	justice	justice	PROPN
inlawrev-3249	270	11	cardozo	cardozo	PROPN
inlawrev-3249	270	12	:	:	PUNCT
inlawrev-3249	270	13	there	there	PRON
inlawrev-3249	270	14	should	should	AUX
inlawrev-3249	270	15	be	be	AUX
inlawrev-3249	270	16	greater	great	ADJ
inlawrev-3249	270	17	readiness	readiness	NOUN
inlawrev-3249	270	18	to	to	PART
inlawrev-3249	270	19	abandon	abandon	VERB
inlawrev-3249	270	20	an	an	DET
inlawrev-3249	270	21	untenable	untenable	ADJ
inlawrev-3249	270	22	position	position	NOUN
inlawrev-3249	270	23	when	when	SCONJ
inlawrev-3249	270	24	the	the	DET
inlawrev-3249	270	25	rule	rule	NOUN
inlawrev-3249	270	26	to	to	PART
inlawrev-3249	270	27	be	be	AUX
inlawrev-3249	270	28	discarded	discard	VERB
inlawrev-3249	270	29	may	may	AUX
inlawrev-3249	270	30	not	not	PART
inlawrev-3249	270	31	reasonably	reasonably	ADV
inlawrev-3249	270	32	be	be	AUX
inlawrev-3249	270	33	supposed	suppose	VERB
inlawrev-3249	270	34	to	to	PART
inlawrev-3249	270	35	have	have	AUX
inlawrev-3249	270	36	determined	determine	VERB
inlawrev-3249	270	37	the	the	DET
inlawrev-3249	270	38	conduct	conduct	NOUN
inlawrev-3249	270	39	of	of	ADP
inlawrev-3249	270	40	the	the	DET
inlawrev-3249	270	41	litigants	litigant	NOUN
inlawrev-3249	270	42	,	,	PUNCT
inlawrev-3249	270	43	and	and	CCONJ
inlawrev-3249	270	44	particularly	particularly	ADV
inlawrev-3249	270	45	when	when	SCONJ
inlawrev-3249	270	46	in	in	ADP
inlawrev-3249	270	47	its	its	PRON
inlawrev-3249	270	48	origin	origin	NOUN
inlawrev-3249	270	49	it	it	PRON
inlawrev-3249	270	50	was	be	AUX
inlawrev-3249	270	51	the	the	DET
inlawrev-3249	270	52	product	product	NOUN
inlawrev-3249	270	53	of	of	ADP
inlawrev-3249	270	54	institutions	institution	NOUN
inlawrev-3249	270	55	or	or	CCONJ
inlawrev-3249	270	56	conditions	condition	NOUN
inlawrev-3249	270	57	which	which	PRON
inlawrev-3249	270	58	have	have	AUX
inlawrev-3249	270	59	gained	gain	VERB
inlawrev-3249	270	60	a	a	DET
inlawrev-3249	270	61	new	new	ADJ
inlawrev-3249	270	62	significance	significance	NOUN
inlawrev-3249	270	63	or	or	CCONJ
inlawrev-3249	270	64	development	development	NOUN
inlawrev-3249	270	65	with	with	ADP
inlawrev-3249	270	66	the	the	DET
inlawrev-3249	270	67	progress	progress	NOUN
inlawrev-3249	270	68	of	of	ADP
inlawrev-3249	270	69	the	the	DET
inlawrev-3249	270	70	years	year	NOUN
inlawrev-3249	270	71	.	.	PUNCT
inlawrev-3249	270	72	^^	^^	PUNCT
inlawrev-3249	271	1	although	although	SCONJ
inlawrev-3249	271	2	the	the	DET
inlawrev-3249	271	3	court	court	NOUN
inlawrev-3249	271	4	was	be	AUX
inlawrev-3249	271	5	correct	correct	ADJ
inlawrev-3249	271	6	in	in	ADP
inlawrev-3249	271	7	stating	state	VERB
inlawrev-3249	271	8	these	these	DET
inlawrev-3249	271	9	general	general	ADJ
inlawrev-3249	271	10	principles	principle	NOUN
inlawrev-3249	271	11	of	of	ADP
inlawrev-3249	271	12	common	common	ADJ
inlawrev-3249	271	13	law	law	NOUN
inlawrev-3249	271	14	decision	decision	NOUN
inlawrev-3249	271	15	making	making	NOUN
inlawrev-3249	271	16	,	,	PUNCT
inlawrev-3249	271	17	it	it	PRON
inlawrev-3249	271	18	failed	fail	VERB
inlawrev-3249	271	19	to	to	PART
inlawrev-3249	271	20	mention	mention	VERB
inlawrev-3249	271	21	the	the	DET
inlawrev-3249	271	22	most	most	ADV
inlawrev-3249	271	23	important	important	ADJ
inlawrev-3249	271	24	of	of	ADP
inlawrev-3249	271	25	all	all	DET
inlawrev-3249	271	26	principles	principle	NOUN
inlawrev-3249	271	27	that	that	PRON
inlawrev-3249	271	28	a	a	DET
inlawrev-3249	271	29	court	court	NOUN
inlawrev-3249	271	30	,	,	PUNCT
inlawrev-3249	271	31	especially	especially	ADV
inlawrev-3249	271	32	a	a	DET
inlawrev-3249	271	33	lower	low	ADJ
inlawrev-3249	271	34	court	court	NOUN
inlawrev-3249	271	35	,	,	PUNCT
inlawrev-3249	271	36	is	be	AUX
inlawrev-3249	271	37	to	to	PART
inlawrev-3249	271	38	follow	follow	VERB
inlawrev-3249	271	39	when	when	SCONJ
inlawrev-3249	271	40	deciding	decide	VERB
inlawrev-3249	271	41	a	a	DET
inlawrev-3249	271	42	case	case	NOUN
inlawrev-3249	271	43	in	in	ADP
inlawrev-3249	271	44	light	light	NOUN
inlawrev-3249	271	45	of	of	ADP
inlawrev-3249	271	46	law	law	NOUN
inlawrev-3249	271	47	previously	previously	ADV
inlawrev-3249	271	48	promulgated	promulgate	VERB
inlawrev-3249	271	49	by	by	ADP
inlawrev-3249	271	50	a	a	DET
inlawrev-3249	271	51	higher	high	ADJ
inlawrev-3249	271	52	court	court	NOUN
inlawrev-3249	271	53	—	—	PUNCT
inlawrev-3249	271	54	stare	stare	VERB
inlawrev-3249	271	55	decisis.^^	decisis.^^	NOUN
inlawrev-3249	272	1	c	c	PROPN
inlawrev-3249	272	2	the	the	DET
inlawrev-3249	272	3	u.s	u.s	PROPN
inlawrev-3249	272	4	.	.	PROPN
inlawrev-3249	272	5	supreme	supreme	PROPN
inlawrev-3249	272	6	court	court	PROPN
inlawrev-3249	272	7	opinion	opinion	NOUN
inlawrev-3249	272	8	the	the	DET
inlawrev-3249	272	9	u.s	u.s	PROPN
inlawrev-3249	272	10	.	.	PROPN
inlawrev-3249	272	11	supreme	supreme	PROPN
inlawrev-3249	272	12	court	court	PROPN
inlawrev-3249	272	13	heard	hear	VERB
inlawrev-3249	272	14	quill	quill	NOUN
inlawrev-3249	272	15	*	*	PUNCT
inlawrev-3249	272	16	s	s	PART
inlawrev-3249	272	17	case	case	NOUN
inlawrev-3249	272	18	in	in	ADP
inlawrev-3249	272	19	1992	1992	NUM
inlawrev-3249	272	20	.	.	PUNCT
inlawrev-3249	273	1	although	although	SCONJ
inlawrev-3249	273	2	the	the	DET
inlawrev-3249	273	3	mail	mail	NOUN
inlawrev-3249	273	4	order	order	NOUN
inlawrev-3249	273	5	landscape	landscape	NOUN
inlawrev-3249	273	6	had	have	AUX
inlawrev-3249	273	7	substantially	substantially	ADV
inlawrev-3249	273	8	changed	change	VERB
inlawrev-3249	273	9	since	since	SCONJ
inlawrev-3249	273	10	bellas	bellas	PROPN
inlawrev-3249	273	11	hess	hess	PROPN
inlawrev-3249	273	12	,	,	PUNCT
inlawrev-3249	273	13	the	the	DET
inlawrev-3249	273	14	supreme	supreme	PROPN
inlawrev-3249	273	15	court	court	PROPN
inlawrev-3249	273	16	upheld	uphold	VERB
inlawrev-3249	273	17	that	that	DET
inlawrev-3249	273	18	case	case	NOUN
inlawrev-3249	273	19	and	and	CCONJ
inlawrev-3249	273	20	overruled	overrule	VERB
inlawrev-3249	273	21	north	north	PROPN
inlawrev-3249	273	22	dakota	dakota	PROPN
inlawrev-3249	273	23	's	's	PART
inlawrev-3249	273	24	decision	decision	NOUN
inlawrev-3249	273	25	.	.	PUNCT
inlawrev-3249	274	1	'	'	PUNCT
inlawrev-3249	274	2	^^	^^	PUNCT
inlawrev-3249	274	3	in	in	ADP
inlawrev-3249	274	4	so	so	ADV
inlawrev-3249	274	5	doing	do	VERB
inlawrev-3249	274	6	the	the	DET
inlawrev-3249	274	7	court	court	NOUN
inlawrev-3249	274	8	established	establish	VERB
inlawrev-3249	274	9	separate	separate	ADJ
inlawrev-3249	274	10	inquiries	inquiry	NOUN
inlawrev-3249	274	11	under	under	ADP
inlawrev-3249	274	12	the	the	DET
inlawrev-3249	274	13	due	due	ADJ
inlawrev-3249	274	14	process	process	NOUN
inlawrev-3249	274	15	clause	clause	NOUN
inlawrev-3249	274	16	and	and	CCONJ
inlawrev-3249	274	17	the	the	DET
inlawrev-3249	274	18	commerce	commerce	NOUN
inlawrev-3249	274	19	clause.^^	clause.^^	PUNCT
inlawrev-3249	275	1	the	the	DET
inlawrev-3249	275	2	court	court	NOUN
inlawrev-3249	275	3	held	hold	VERB
inlawrev-3249	275	4	that	that	SCONJ
inlawrev-3249	275	5	"	"	PUNCT
inlawrev-3249	275	6	the	the	DET
inlawrev-3249	275	7	clauses	clause	NOUN
inlawrev-3249	275	8	pose	pose	VERB
inlawrev-3249	275	9	distinct	distinct	ADJ
inlawrev-3249	275	10	limits	limit	NOUN
inlawrev-3249	275	11	on	on	ADP
inlawrev-3249	275	12	the	the	DET
inlawrev-3249	275	13	taxing	tax	VERB
inlawrev-3249	275	14	64	64	NUM
inlawrev-3249	275	15	.	.	PUNCT
inlawrev-3249	275	16	1967	1967	NUM
inlawrev-3249	275	17	is	be	AUX
inlawrev-3249	275	18	used	use	VERB
inlawrev-3249	275	19	as	as	ADP
inlawrev-3249	275	20	a	a	DET
inlawrev-3249	275	21	reference	reference	NOUN
inlawrev-3249	275	22	year	year	NOUN
inlawrev-3249	275	23	because	because	SCONJ
inlawrev-3249	275	24	that	that	PRON
inlawrev-3249	275	25	was	be	AUX
inlawrev-3249	275	26	the	the	DET
inlawrev-3249	275	27	year	year	NOUN
inlawrev-3249	275	28	bellas	bellas	PROPN
inlawrev-3249	275	29	hess	hess	PROPN
inlawrev-3249	275	30	was	be	AUX
inlawrev-3249	275	31	decided	decide	VERB
inlawrev-3249	275	32	.	.	PUNCT
inlawrev-3249	276	1	65	65	X
inlawrev-3249	276	2	.	.	PUNCT
inlawrev-3249	277	1	see	see	VERB
inlawrev-3249	277	2	quill	quill	NOUN
inlawrev-3249	277	3	,	,	PUNCT
inlawrev-3249	277	4	470	470	NUM
inlawrev-3249	277	5	n.w.2d	n.w.2d	NOUN
inlawrev-3249	277	6	at	at	ADP
inlawrev-3249	277	7	208	208	NUM
inlawrev-3249	277	8	,	,	PUNCT
inlawrev-3249	277	9	215	215	NUM
inlawrev-3249	277	10	.	.	PUNCT
inlawrev-3249	278	1	66	66	NUM
inlawrev-3249	278	2	.	.	PUNCT
inlawrev-3249	279	1	i	i	PRON
inlawrev-3249	279	2	d.	d.	PROPN
inlawrev-3249	279	3	at	at	ADP
inlawrev-3249	279	4	208	208	NUM
inlawrev-3249	279	5	.	.	PUNCT
inlawrev-3249	279	6	67	67	NUM
inlawrev-3249	279	7	.	.	PUNCT
inlawrev-3249	280	1	i	i	PRON
inlawrev-3249	280	2	d.	d.	PROPN
inlawrev-3249	280	3	(	(	PUNCT
inlawrev-3249	280	4	quoting	quote	VERB
inlawrev-3249	280	5	n.d	n.d	PROPN
inlawrev-3249	280	6	.	.	PROPN
inlawrev-3249	280	7	cent	cent	NOUN
inlawrev-3249	280	8	.	.	PUNCT
inlawrev-3249	281	1	code	code	PROPN
inlawrev-3249	281	2	§	§	PROPN
inlawrev-3249	281	3	31	31	NUM
inlawrev-3249	281	4	-	-	SYM
inlawrev-3249	281	5	1	1	NUM
inlawrev-3249	281	6	1	1	NUM
inlawrev-3249	281	7	-	-	PUNCT
inlawrev-3249	281	8	05(1	05(1	NOUN
inlawrev-3249	281	9	)	)	PUNCT
inlawrev-3249	281	10	(	(	PUNCT
inlawrev-3249	281	11	1993	1993	NUM
inlawrev-3249	281	12	)	)	PUNCT
inlawrev-3249	281	13	)	)	PUNCT
inlawrev-3249	281	14	.	.	PUNCT
inlawrev-3249	282	1	68	68	NUM
inlawrev-3249	282	2	.	.	PUNCT
inlawrev-3249	283	1	i	i	PRON
inlawrev-3249	283	2	d.	d.	PROPN
inlawrev-3249	283	3	(	(	PUNCT
inlawrev-3249	283	4	quoting	quote	VERB
inlawrev-3249	283	5	cardozo	cardozo	PROPN
inlawrev-3249	283	6	,	,	PUNCT
inlawrev-3249	283	7	the	the	DET
inlawrev-3249	283	8	nature	nature	NOUN
inlawrev-3249	283	9	of	of	ADP
inlawrev-3249	283	10	the	the	DET
inlawrev-3249	283	11	judicial	judicial	ADJ
inlawrev-3249	283	12	process	process	NOUN
inlawrev-3249	283	13	1	1	NUM
inlawrev-3249	283	14	5	5	NUM
inlawrev-3249	283	15	1	1	NUM
inlawrev-3249	283	16	(	(	PUNCT
inlawrev-3249	283	17	1	1	NUM
inlawrev-3249	283	18	92	92	NUM
inlawrev-3249	283	19	1	1	NUM
inlawrev-3249	283	20	)	)	PUNCT
inlawrev-3249	283	21	)	)	PUNCT
inlawrev-3249	283	22	.	.	PUNCT
inlawrev-3249	284	1	69	69	NUM
inlawrev-3249	284	2	.	.	PUNCT
inlawrev-3249	285	1	in	in	ADP
inlawrev-3249	285	2	the	the	DET
inlawrev-3249	285	3	past	past	NOUN
inlawrev-3249	285	4	,	,	PUNCT
inlawrev-3249	285	5	the	the	DET
inlawrev-3249	285	6	court	court	NOUN
inlawrev-3249	285	7	has	have	AUX
inlawrev-3249	285	8	treated	treat	VERB
inlawrev-3249	285	9	a	a	DET
inlawrev-3249	285	10	lower	low	ADJ
inlawrev-3249	285	11	court	court	NOUN
inlawrev-3249	285	12	's	's	PART
inlawrev-3249	285	13	attempts	attempt	NOUN
inlawrev-3249	285	14	to	to	PART
inlawrev-3249	285	15	evade	evade	VERB
inlawrev-3249	285	16	the	the	DET
inlawrev-3249	285	17	mandates	mandate	NOUN
inlawrev-3249	285	18	of	of	ADP
inlawrev-3249	285	19	court	court	NOUN
inlawrev-3249	285	20	precedent	precedent	NOUN
inlawrev-3249	285	21	rather	rather	ADV
inlawrev-3249	285	22	roughly	roughly	ADV
inlawrev-3249	285	23	:	:	PUNCT
inlawrev-3249	285	24	"	"	PUNCT
inlawrev-3249	285	25	needless	needless	ADJ
inlawrev-3249	285	26	to	to	PART
inlawrev-3249	285	27	say	say	VERB
inlawrev-3249	285	28	,	,	PUNCT
inlawrev-3249	285	29	only	only	ADV
inlawrev-3249	285	30	this	this	DET
inlawrev-3249	285	31	court	court	NOUN
inlawrev-3249	285	32	may	may	AUX
inlawrev-3249	285	33	overrule	overrule	VERB
inlawrev-3249	285	34	one	one	NUM
inlawrev-3249	285	35	of	of	ADP
inlawrev-3249	285	36	its	its	PRON
inlawrev-3249	285	37	precedents	precedent	NOUN
inlawrev-3249	285	38	.	.	PUNCT
inlawrev-3249	285	39	"	"	PUNCT
inlawrev-3249	286	1	thurston	thurston	PROPN
inlawrev-3249	286	2	motor	motor	PROPN
inlawrev-3249	286	3	lines	lines	PROPN
inlawrev-3249	286	4	,	,	PUNCT
inlawrev-3249	286	5	inc	inc	PROPN
inlawrev-3249	286	6	.	.	PROPN
inlawrev-3249	286	7	v.	v.	ADP
inlawrev-3249	286	8	jordan	jordan	PROPN
inlawrev-3249	286	9	k	k	PROPN
inlawrev-3249	286	10	rand	rand	PROPN
inlawrev-3249	286	11	,	,	PUNCT
inlawrev-3249	286	12	ltd	ltd	PROPN
inlawrev-3249	286	13	.	.	PROPN
inlawrev-3249	286	14	,	,	PUNCT
inlawrev-3249	286	15	460	460	NUM
inlawrev-3249	286	16	u.s	u.s	PROPN
inlawrev-3249	286	17	.	.	PROPN
inlawrev-3249	286	18	533	533	NUM
inlawrev-3249	286	19	,	,	PUNCT
inlawrev-3249	286	20	535	535	NUM
inlawrev-3249	286	21	(	(	PUNCT
inlawrev-3249	286	22	1983	1983	NUM
inlawrev-3249	286	23	)	)	PUNCT
inlawrev-3249	286	24	(	(	PUNCT
inlawrev-3249	286	25	per	per	ADP
inlawrev-3249	286	26	curiam	curiam	NOUN
inlawrev-3249	286	27	)	)	PUNCT
inlawrev-3249	286	28	.	.	PUNCT
inlawrev-3249	287	1	70	70	NUM
inlawrev-3249	287	2	.	.	X
inlawrev-3249	287	3	quill	quill	PROPN
inlawrev-3249	287	4	corp	corp	PROPN
inlawrev-3249	287	5	.	.	PROPN
inlawrev-3249	287	6	v.	v.	ADP
inlawrev-3249	287	7	north	north	PROPN
inlawrev-3249	287	8	dakota	dakota	PROPN
inlawrev-3249	287	9	,	,	PUNCT
inlawrev-3249	287	10	504	504	NUM
inlawrev-3249	287	11	u.s	u.s	PROPN
inlawrev-3249	287	12	.	.	PROPN
inlawrev-3249	287	13	298	298	NUM
inlawrev-3249	287	14	(	(	PUNCT
inlawrev-3249	287	15	1992	1992	NUM
inlawrev-3249	287	16	)	)	PUNCT
inlawrev-3249	287	17	.	.	PUNCT
inlawrev-3249	288	1	see	see	VERB
inlawrev-3249	288	2	also	also	ADV
inlawrev-3249	288	3	lawrence	lawrence	PROPN
inlawrev-3249	288	4	a.	a.	PROPN
inlawrev-3249	288	5	jegen	jegen	PROPN
inlawrev-3249	288	6	iii	iii	PROPN
inlawrev-3249	288	7	,	,	PUNCT
inlawrev-3249	288	8	tax	tax	NOUN
inlawrev-3249	288	9	tips	tip	NOUN
inlawrev-3249	288	10	:	:	PUNCT
inlawrev-3249	288	11	'	'	PUNCT
inlawrev-3249	288	12	out	out	ADV
inlawrev-3249	288	13	-	-	PUNCT
inlawrev-3249	288	14	of	of	ADP
inlawrev-3249	288	15	-	-	PUNCT
inlawrev-3249	288	16	state	state	NOUN
inlawrev-3249	288	17	'	'	PUNCT
inlawrev-3249	288	18	sellers	seller	NOUN
inlawrev-3249	288	19	and	and	CCONJ
inlawrev-3249	288	20	use	use	VERB
inlawrev-3249	288	21	tax	tax	NOUN
inlawrev-3249	288	22	collection	collection	NOUN
inlawrev-3249	288	23	,	,	PUNCT
inlawrev-3249	288	24	35	35	NUM
inlawrev-3249	288	25	res	re	NOUN
inlawrev-3249	288	26	gestae	gestae	NOUN
inlawrev-3249	288	27	268	268	NUM
inlawrev-3249	288	28	(	(	PUNCT
inlawrev-3249	288	29	1991	1991	NUM
inlawrev-3249	288	30	)	)	PUNCT
inlawrev-3249	288	31	.	.	PUNCT
inlawrev-3249	289	1	71	71	NUM
inlawrev-3249	289	2	.	.	X
inlawrev-3249	290	1	see	see	VERB
inlawrev-3249	290	2	quill	quill	NOUN
inlawrev-3249	290	3	,	,	PUNCT
inlawrev-3249	290	4	504	504	NUM
inlawrev-3249	290	5	u.s	u.s	PROPN
inlawrev-3249	290	6	.	.	PROPN
inlawrev-3249	290	7	at	at	ADP
inlawrev-3249	290	8	305	305	NUM
inlawrev-3249	290	9	-	-	SYM
inlawrev-3249	290	10	06	06	NUM
inlawrev-3249	290	11	(	(	PUNCT
inlawrev-3249	290	12	citing	cite	VERB
inlawrev-3249	290	13	international	international	ADJ
inlawrev-3249	290	14	harvester	harvester	PROPN
inlawrev-3249	290	15	co.	co.	PROPN
inlawrev-3249	291	1	v.	v.	ADP
inlawrev-3249	291	2	department	department	PROPN
inlawrev-3249	291	3	of	of	ADP
inlawrev-3249	291	4	the	the	DET
inlawrev-3249	291	5	1	1	NUM
inlawrev-3249	291	6	997	997	NUM
inlawrev-3249	291	7	]	]	PUNCT
inlawrev-3249	291	8	mail	mail	NOUN
inlawrev-3249	291	9	order	order	NOUN
inlawrev-3249	291	10	retailers	retailer	NOUN
inlawrev-3249	291	11	89	89	NUM
inlawrev-3249	291	12	1	1	NUM
inlawrev-3249	291	13	powers	power	NOUN
inlawrev-3249	291	14	of	of	ADP
inlawrev-3249	291	15	the	the	DET
inlawrev-3249	291	16	states	state	NOUN
inlawrev-3249	291	17	.	.	PUNCT
inlawrev-3249	292	1	accordingly	accordingly	ADV
inlawrev-3249	292	2	,	,	PUNCT
inlawrev-3249	292	3	although	although	SCONJ
inlawrev-3249	292	4	a	a	DET
inlawrev-3249	292	5	state	state	NOUN
inlawrev-3249	292	6	may	may	AUX
inlawrev-3249	292	7	,	,	PUNCT
inlawrev-3249	292	8	consistent	consistent	ADJ
inlawrev-3249	292	9	with	with	ADP
inlawrev-3249	292	10	the	the	DET
inlawrev-3249	292	11	due	due	ADJ
inlawrev-3249	292	12	process	process	NOUN
inlawrev-3249	292	13	clause	clause	NOUN
inlawrev-3249	292	14	,	,	PUNCT
inlawrev-3249	292	15	have	have	VERB
inlawrev-3249	292	16	the	the	DET
inlawrev-3249	292	17	authority	authority	NOUN
inlawrev-3249	292	18	to	to	PART
inlawrev-3249	292	19	tax	tax	VERB
inlawrev-3249	292	20	a	a	DET
inlawrev-3249	292	21	particular	particular	ADJ
inlawrev-3249	292	22	taxpayer	taxpayer	NOUN
inlawrev-3249	292	23	,	,	PUNCT
inlawrev-3249	292	24	imposition	imposition	NOUN
inlawrev-3249	292	25	of	of	ADP
inlawrev-3249	292	26	the	the	DET
inlawrev-3249	292	27	tax	tax	NOUN
inlawrev-3249	292	28	may	may	AUX
inlawrev-3249	292	29	nonetheless	nonetheless	ADV
inlawrev-3249	292	30	violate	violate	VERB
inlawrev-3249	292	31	the	the	DET
inlawrev-3249	292	32	commerce	commerce	NOUN
inlawrev-3249	292	33	clause	clause	NOUN
inlawrev-3249	292	34	.	.	PUNCT
inlawrev-3249	293	1	"^^	"^^	PROPN
inlawrev-3249	293	2	in	in	ADP
inlawrev-3249	293	3	applying	apply	VERB
inlawrev-3249	293	4	the	the	DET
inlawrev-3249	293	5	different	different	ADJ
inlawrev-3249	293	6	standards	standard	NOUN
inlawrev-3249	293	7	to	to	ADP
inlawrev-3249	293	8	quill	quill	NOUN
inlawrev-3249	293	9	,	,	PUNCT
inlawrev-3249	293	10	the	the	DET
inlawrev-3249	293	11	court	court	NOUN
inlawrev-3249	293	12	concluded	conclude	VERB
inlawrev-3249	293	13	that	that	SCONJ
inlawrev-3249	293	14	north	north	PROPN
inlawrev-3249	293	15	dakota	dakota	PROPN
inlawrev-3249	293	16	's	's	PART
inlawrev-3249	293	17	tax	tax	NOUN
inlawrev-3249	293	18	did	do	AUX
inlawrev-3249	293	19	not	not	PART
inlawrev-3249	293	20	violate	violate	VERB
inlawrev-3249	293	21	the	the	DET
inlawrev-3249	293	22	due	due	ADJ
inlawrev-3249	293	23	process	process	NOUN
inlawrev-3249	293	24	clause	clause	NOUN
inlawrev-3249	293	25	,	,	PUNCT
inlawrev-3249	293	26	but	but	CCONJ
inlawrev-3249	293	27	did	do	AUX
inlawrev-3249	293	28	violate	violate	VERB
inlawrev-3249	293	29	the	the	DET
inlawrev-3249	293	30	commerce	commerce	NOUN
inlawrev-3249	293	31	clause	clause	NOUN
inlawrev-3249	293	32	.	.	PUNCT
inlawrev-3249	294	1	the	the	DET
inlawrev-3249	294	2	due	due	ADJ
inlawrev-3249	294	3	process	process	NOUN
inlawrev-3249	294	4	clause	clause	NOUN
inlawrev-3249	294	5	was	be	AUX
inlawrev-3249	294	6	not	not	PART
inlawrev-3249	294	7	violated	violate	VERB
inlawrev-3249	294	8	because	because	SCONJ
inlawrev-3249	294	9	quill	quill	NOUN
inlawrev-3249	294	10	,	,	PUNCT
inlawrev-3249	294	11	although	although	SCONJ
inlawrev-3249	294	12	not	not	PART
inlawrev-3249	294	13	maintaining	maintain	VERB
inlawrev-3249	294	14	any	any	DET
inlawrev-3249	294	15	physical	physical	ADJ
inlawrev-3249	294	16	presence	presence	NOUN
inlawrev-3249	294	17	,	,	PUNCT
inlawrev-3249	294	18	did	do	AUX
inlawrev-3249	294	19	have	have	VERB
inlawrev-3249	294	20	"	"	PUNCT
inlawrev-3249	294	21	sufficient	sufficient	ADJ
inlawrev-3249	294	22	minimum	minimum	ADJ
inlawrev-3249	294	23	contacts	contact	NOUN
inlawrev-3249	294	24	"	"	PUNCT
inlawrev-3249	294	25	with	with	ADP
inlawrev-3249	294	26	north	north	NOUN
inlawrev-3249	294	27	dakota.^^	dakota.^^	X
inlawrev-3249	294	28	the	the	DET
inlawrev-3249	294	29	commerce	commerce	NOUN
inlawrev-3249	294	30	clause	clause	NOUN
inlawrev-3249	294	31	,	,	PUNCT
inlawrev-3249	294	32	however	however	ADV
inlawrev-3249	294	33	,	,	PUNCT
inlawrev-3249	294	34	was	be	AUX
inlawrev-3249	294	35	violated	violate	VERB
inlawrev-3249	294	36	because	because	SCONJ
inlawrev-3249	294	37	quill	quill	NOUN
inlawrev-3249	294	38	did	do	AUX
inlawrev-3249	294	39	not	not	PART
inlawrev-3249	294	40	have	have	VERB
inlawrev-3249	294	41	a	a	DET
inlawrev-3249	294	42	"	"	PUNCT
inlawrev-3249	294	43	substantial	substantial	ADJ
inlawrev-3249	294	44	nexus	nexus	NOUN
inlawrev-3249	294	45	"	"	PUNCT
inlawrev-3249	294	46	with	with	ADP
inlawrev-3249	294	47	the	the	DET
inlawrev-3249	294	48	taxing	tax	VERB
inlawrev-3249	294	49	state.^"^	state.^"^	PROPN
inlawrev-3249	294	50	1	1	NUM
inlawrev-3249	294	51	.	.	PUNCT
inlawrev-3249	295	1	the	the	DET
inlawrev-3249	295	2	different	different	ADJ
inlawrev-3249	295	3	standards.—^the	standards.—^the	DET
inlawrev-3249	295	4	court	court	NOUN
inlawrev-3249	295	5	stressed	stress	VERB
inlawrev-3249	295	6	that	that	SCONJ
inlawrev-3249	295	7	the	the	DET
inlawrev-3249	295	8	two	two	NUM
inlawrev-3249	295	9	inquiries	inquiry	NOUN
inlawrev-3249	295	10	are	be	AUX
inlawrev-3249	295	11	distinct	distinct	ADJ
inlawrev-3249	295	12	for	for	ADP
inlawrev-3249	295	13	two	two	NUM
inlawrev-3249	295	14	important	important	ADJ
inlawrev-3249	295	15	reasons	reason	NOUN
inlawrev-3249	295	16	.	.	PUNCT
inlawrev-3249	296	1	first	first	ADV
inlawrev-3249	296	2	,	,	PUNCT
inlawrev-3249	296	3	they	they	PRON
inlawrev-3249	296	4	"	"	PUNCT
inlawrev-3249	296	5	reflect	reflect	VERB
inlawrev-3249	296	6	different	different	ADJ
inlawrev-3249	296	7	constitutional	constitutional	ADJ
inlawrev-3249	296	8	concerns	concern	NOUN
inlawrev-3249	296	9	.	.	PUNCT
inlawrev-3249	297	1	"^^	"^^	PROPN
inlawrev-3249	297	2	second	second	ADV
inlawrev-3249	297	3	,	,	PUNCT
inlawrev-3249	297	4	"	"	PUNCT
inlawrev-3249	297	5	while	while	SCONJ
inlawrev-3249	297	6	congress	congress	PROPN
inlawrev-3249	297	7	has	have	VERB
inlawrev-3249	297	8	plenary	plenary	ADJ
inlawrev-3249	297	9	power	power	NOUN
inlawrev-3249	297	10	to	to	PART
inlawrev-3249	297	11	regulate	regulate	VERB
inlawrev-3249	297	12	commerce	commerce	NOUN
inlawrev-3249	297	13	among	among	ADP
inlawrev-3249	297	14	the	the	DET
inlawrev-3249	297	15	states	state	NOUN
inlawrev-3249	297	16	and	and	CCONJ
inlawrev-3249	297	17	thus	thus	ADV
inlawrev-3249	297	18	may	may	AUX
inlawrev-3249	297	19	authorize	authorize	VERB
inlawrev-3249	297	20	state	state	NOUN
inlawrev-3249	297	21	actions	action	NOUN
inlawrev-3249	297	22	which	which	PRON
inlawrev-3249	297	23	burden	burden	VERB
inlawrev-3249	297	24	interstate	interstate	ADJ
inlawrev-3249	297	25	commerce	commerce	NOUN
inlawrev-3249	297	26	,	,	PUNCT
inlawrev-3249	297	27	it	it	PRON
inlawrev-3249	297	28	does	do	AUX
inlawrev-3249	297	29	not	not	PART
inlawrev-3249	297	30	similarly	similarly	ADV
inlawrev-3249	297	31	have	have	VERB
inlawrev-3249	297	32	the	the	DET
inlawrev-3249	297	33	power	power	NOUN
inlawrev-3249	297	34	to	to	PART
inlawrev-3249	297	35	authorize	authorize	VERB
inlawrev-3249	297	36	violations	violation	NOUN
inlawrev-3249	297	37	of	of	ADP
inlawrev-3249	297	38	the	the	DET
inlawrev-3249	297	39	due	due	ADJ
inlawrev-3249	297	40	process	process	NOUN
inlawrev-3249	297	41	clause	clause	NOUN
inlawrev-3249	297	42	.	.	PUNCT
inlawrev-3249	298	1	"^^	"^^	VERB
inlawrev-3249	298	2	understanding	understand	VERB
inlawrev-3249	298	3	the	the	DET
inlawrev-3249	298	4	significance	significance	NOUN
inlawrev-3249	298	5	in	in	ADP
inlawrev-3249	298	6	the	the	DET
inlawrev-3249	298	7	difference	difference	NOUN
inlawrev-3249	298	8	between	between	ADP
inlawrev-3249	298	9	the	the	DET
inlawrev-3249	298	10	clauses	clause	NOUN
inlawrev-3249	298	11	is	be	AUX
inlawrev-3249	298	12	an	an	DET
inlawrev-3249	298	13	important	important	ADJ
inlawrev-3249	298	14	step	step	NOUN
inlawrev-3249	298	15	in	in	ADP
inlawrev-3249	298	16	understanding	understanding	NOUN
inlawrev-3249	298	17	why	why	SCONJ
inlawrev-3249	298	18	a	a	DET
inlawrev-3249	298	19	tax	tax	NOUN
inlawrev-3249	298	20	may	may	AUX
inlawrev-3249	298	21	be	be	AUX
inlawrev-3249	298	22	imposed	impose	VERB
inlawrev-3249	298	23	or	or	CCONJ
inlawrev-3249	298	24	struck	strike	VERB
inlawrev-3249	298	25	down	down	ADP
inlawrev-3249	298	26	in	in	ADP
inlawrev-3249	298	27	the	the	DET
inlawrev-3249	298	28	modern	modern	ADJ
inlawrev-3249	298	29	era	era	NOUN
inlawrev-3249	298	30	of	of	ADP
inlawrev-3249	298	31	due	due	ADJ
inlawrev-3249	298	32	process	process	NOUN
inlawrev-3249	298	33	and	and	CCONJ
inlawrev-3249	298	34	commerce	commerce	NOUN
inlawrev-3249	298	35	clause	clause	NOUN
inlawrev-3249	298	36	jurisprudence	jurisprudence	NOUN
inlawrev-3249	298	37	.	.	PUNCT
inlawrev-3249	299	1	in	in	ADP
inlawrev-3249	299	2	analyzing	analyze	VERB
inlawrev-3249	299	3	the	the	DET
inlawrev-3249	299	4	court	court	NOUN
inlawrev-3249	299	5	's	's	PART
inlawrev-3249	299	6	reasoning	reasoning	NOUN
inlawrev-3249	299	7	,	,	PUNCT
inlawrev-3249	299	8	this	this	DET
inlawrev-3249	299	9	note	note	NOUN
inlawrev-3249	299	10	turns	turn	VERB
inlawrev-3249	299	11	to	to	ADP
inlawrev-3249	299	12	the	the	DET
inlawrev-3249	299	13	assertion	assertion	NOUN
inlawrev-3249	299	14	that	that	SCONJ
inlawrev-3249	299	15	the	the	DET
inlawrev-3249	299	16	clauses	clause	NOUN
inlawrev-3249	299	17	reflect	reflect	VERB
inlawrev-3249	299	18	different	different	ADJ
inlawrev-3249	299	19	constitutional	constitutional	ADJ
inlawrev-3249	299	20	concerns	concern	NOUN
inlawrev-3249	299	21	.	.	PUNCT
inlawrev-3249	300	1	due	due	ADJ
inlawrev-3249	300	2	process	process	NOUN
inlawrev-3249	300	3	is	be	AUX
inlawrev-3249	300	4	concerned	concern	VERB
inlawrev-3249	300	5	with	with	ADP
inlawrev-3249	300	6	"	"	PUNCT
inlawrev-3249	300	7	traditional	traditional	ADJ
inlawrev-3249	300	8	notions	notion	NOUN
inlawrev-3249	300	9	of	of	ADP
inlawrev-3249	300	10	fair	fair	ADJ
inlawrev-3249	300	11	play	play	NOUN
inlawrev-3249	300	12	and	and	CCONJ
inlawrev-3249	300	13	substantial	substantial	ADJ
inlawrev-3249	300	14	justice	justice	NOUN
inlawrev-3249	300	15	.	.	PUNCT
inlawrev-3249	301	1	"^^	"^^	VERB
inlawrev-3249	301	2	it	it	PRON
inlawrev-3249	301	3	concerns	concern	VERB
inlawrev-3249	301	4	"	"	PUNCT
inlawrev-3249	301	5	the	the	DET
inlawrev-3249	301	6	fundamental	fundamental	ADJ
inlawrev-3249	301	7	fairness	fairness	NOUN
inlawrev-3249	301	8	of	of	ADP
inlawrev-3249	301	9	governmental	governmental	ADJ
inlawrev-3249	301	10	activity	activity	NOUN
inlawrev-3249	301	11	.	.	PUNCT
inlawrev-3249	302	1	thus	thus	ADV
inlawrev-3249	302	2	,	,	PUNCT
inlawrev-3249	302	3	at	at	ADP
inlawrev-3249	302	4	the	the	DET
inlawrev-3249	302	5	most	most	ADV
inlawrev-3249	302	6	general	general	ADJ
inlawrev-3249	302	7	level	level	NOUN
inlawrev-3249	302	8	,	,	PUNCT
inlawrev-3249	302	9	the	the	DET
inlawrev-3249	302	10	due	due	ADJ
inlawrev-3249	302	11	process	process	NOUN
inlawrev-3249	302	12	nexus	nexus	NOUN
inlawrev-3249	302	13	analysis	analysis	NOUN
inlawrev-3249	302	14	requires	require	VERB
inlawrev-3249	302	15	that	that	SCONJ
inlawrev-3249	302	16	we	we	PRON
inlawrev-3249	302	17	ask	ask	VERB
inlawrev-3249	302	18	whether	whether	SCONJ
inlawrev-3249	302	19	an	an	DET
inlawrev-3249	302	20	individual	individual	NOUN
inlawrev-3249	302	21	's	's	PART
inlawrev-3249	302	22	connections	connection	NOUN
inlawrev-3249	302	23	with	with	ADP
inlawrev-3249	302	24	a	a	DET
inlawrev-3249	302	25	state	state	NOUN
inlawrev-3249	302	26	are	be	AUX
inlawrev-3249	302	27	substantial	substantial	ADJ
inlawrev-3249	302	28	enough	enough	ADV
inlawrev-3249	302	29	to	to	PART
inlawrev-3249	302	30	justify	justify	VERB
inlawrev-3249	302	31	the	the	DET
inlawrev-3249	302	32	state	state	NOUN
inlawrev-3249	302	33	's	's	PART
inlawrev-3249	302	34	exercise	exercise	NOUN
inlawrev-3249	302	35	of	of	ADP
inlawrev-3249	302	36	power	power	NOUN
inlawrev-3249	302	37	over	over	ADP
inlawrev-3249	302	38	him	he	PRON
inlawrev-3249	302	39	.	.	PUNCT
inlawrev-3249	303	1	"^^	"^^	VERB
inlawrev-3249	303	2	in	in	ADP
inlawrev-3249	303	3	comparison	comparison	NOUN
inlawrev-3249	303	4	.	.	PUNCT
inlawrev-3249	304	1	commerce	commerce	NOUN
inlawrev-3249	304	2	clause	clause	NOUN
inlawrev-3249	304	3	analysis	analysis	NOUN
inlawrev-3249	304	4	presumes	presume	VERB
inlawrev-3249	304	5	jurisdiction	jurisdiction	NOUN
inlawrev-3249	304	6	has	have	AUX
inlawrev-3249	304	7	already	already	ADV
inlawrev-3249	304	8	been	be	AUX
inlawrev-3249	304	9	held	hold	VERB
inlawrev-3249	304	10	appropriate	appropriate	ADJ
inlawrev-3249	304	11	.	.	PUNCT
inlawrev-3249	305	1	in	in	ADP
inlawrev-3249	305	2	addition	addition	NOUN
inlawrev-3249	305	3	,	,	PUNCT
inlawrev-3249	305	4	it	it	PRON
inlawrev-3249	305	5	"	"	PUNCT
inlawrev-3249	305	6	and	and	CCONJ
inlawrev-3249	305	7	its	its	PRON
inlawrev-3249	305	8	nexus	nexus	NOUN
inlawrev-3249	305	9	requirement	requirement	NOUN
inlawrev-3249	305	10	are	be	AUX
inlawrev-3249	305	11	informed	inform	VERB
inlawrev-3249	305	12	not	not	PART
inlawrev-3249	305	13	so	so	ADV
inlawrev-3249	305	14	much	much	ADV
inlawrev-3249	305	15	by	by	ADP
inlawrev-3249	305	16	concerns	concern	NOUN
inlawrev-3249	305	17	about	about	ADP
inlawrev-3249	305	18	fairness	fairness	NOUN
inlawrev-3249	305	19	for	for	ADP
inlawrev-3249	305	20	the	the	DET
inlawrev-3249	305	21	individual	individual	ADJ
inlawrev-3249	305	22	defendant	defendant	NOUN
inlawrev-3249	305	23	as	as	ADP
inlawrev-3249	305	24	by	by	ADP
inlawrev-3249	305	25	structural	structural	ADJ
inlawrev-3249	305	26	concerns	concern	NOUN
inlawrev-3249	305	27	about	about	ADP
inlawrev-3249	305	28	the	the	DET
inlawrev-3249	305	29	effects	effect	NOUN
inlawrev-3249	305	30	of	of	ADP
inlawrev-3249	305	31	state	state	NOUN
inlawrev-3249	305	32	regulation	regulation	NOUN
inlawrev-3249	305	33	on	on	ADP
inlawrev-3249	305	34	the	the	DET
inlawrev-3249	305	35	national	national	ADJ
inlawrev-3249	305	36	economy	economy	NOUN
inlawrev-3249	305	37	.	.	PUNCT
inlawrev-3249	306	1	"^^	"^^	PROPN
inlawrev-3249	306	2	also	also	ADV
inlawrev-3249	306	3	,	,	PUNCT
inlawrev-3249	306	4	"	"	PUNCT
inlawrev-3249	306	5	[	[	X
inlawrev-3249	306	6	u]nder	u]nder	ADP
inlawrev-3249	306	7	the	the	DET
inlawrev-3249	306	8	articles	article	NOUN
inlawrev-3249	306	9	of	of	ADP
inlawrev-3249	306	10	confederation	confederation	NOUN
inlawrev-3249	306	11	,	,	PUNCT
inlawrev-3249	306	12	state	state	NOUN
inlawrev-3249	306	13	taxes	taxis	NOUN
inlawrev-3249	306	14	and	and	CCONJ
inlawrev-3249	306	15	duties	duty	NOUN
inlawrev-3249	306	16	hindered	hinder	VERB
inlawrev-3249	306	17	and	and	CCONJ
inlawrev-3249	306	18	suppressed	suppress	VERB
inlawrev-3249	306	19	interstate	interstate	ADJ
inlawrev-3249	306	20	commerce	commerce	NOUN
inlawrev-3249	306	21	;	;	PUNCT
inlawrev-3249	306	22	the	the	DET
inlawrev-3249	306	23	framers	framer	NOUN
inlawrev-3249	306	24	intended	intend	VERB
inlawrev-3249	306	25	the	the	DET
inlawrev-3249	306	26	commerce	commerce	NOUN
inlawrev-3249	306	27	clause	clause	NOUN
inlawrev-3249	306	28	as	as	ADP
inlawrev-3249	306	29	a	a	DET
inlawrev-3249	306	30	cure	cure	NOUN
inlawrev-3249	306	31	for	for	ADP
inlawrev-3249	306	32	these	these	DET
inlawrev-3249	306	33	structural	structural	ADJ
inlawrev-3249	306	34	ills	ill	NOUN
inlawrev-3249	306	35	.	.	PUNCT
inlawrev-3249	307	1	"^^	"^^	PROPN
inlawrev-3249	307	2	treasury	treasury	PROPN
inlawrev-3249	307	3	,	,	PUNCT
inlawrev-3249	307	4	322	322	NUM
inlawrev-3249	307	5	u.s	u.s	PROPN
inlawrev-3249	307	6	.	.	PROPN
inlawrev-3249	307	7	340	340	NUM
inlawrev-3249	307	8	,	,	PUNCT
inlawrev-3249	307	9	353	353	NUM
inlawrev-3249	307	10	(	(	PUNCT
inlawrev-3249	307	11	1944	1944	NUM
inlawrev-3249	307	12	)	)	PUNCT
inlawrev-3249	307	13	(	(	PUNCT
inlawrev-3249	307	14	rutledge	rutledge	PROPN
inlawrev-3249	307	15	,	,	PUNCT
inlawrev-3249	307	16	j.	j.	PROPN
inlawrev-3249	307	17	,	,	PUNCT
inlawrev-3249	307	18	concurring	concur	VERB
inlawrev-3249	307	19	in	in	ADP
inlawrev-3249	307	20	part	part	NOUN
inlawrev-3249	307	21	and	and	CCONJ
inlawrev-3249	307	22	dissenting	dissent	VERB
inlawrev-3249	307	23	in	in	ADP
inlawrev-3249	307	24	part	part	NOUN
inlawrev-3249	307	25	)	)	PUNCT
inlawrev-3249	307	26	)	)	PUNCT
inlawrev-3249	307	27	.	.	PUNCT
inlawrev-3249	308	1	72	72	NUM
inlawrev-3249	308	2	.	.	PUNCT
inlawrev-3249	309	1	i	i	PRON
inlawrev-3249	309	2	d.	d.	PROPN
inlawrev-3249	309	3	at	at	ADP
inlawrev-3249	309	4	305	305	NUM
inlawrev-3249	309	5	(	(	PUNCT
inlawrev-3249	309	6	citing	cite	VERB
inlawrev-3249	309	7	tyler	tyler	NOUN
inlawrev-3249	309	8	pipe	pipe	PROPN
inlawrev-3249	309	9	indus	indus	PROPN
inlawrev-3249	309	10	.	.	PUNCT
inlawrev-3249	309	11	,	,	PUNCT
inlawrev-3249	309	12	inc	inc	PROPN
inlawrev-3249	309	13	.	.	PROPN
inlawrev-3249	310	1	v.	v.	PROPN
inlawrev-3249	310	2	washington	washington	PROPN
inlawrev-3249	310	3	dep't	dep't	NOUN
inlawrev-3249	310	4	of	of	ADP
inlawrev-3249	310	5	revenue	revenue	NOUN
inlawrev-3249	310	6	,	,	PUNCT
inlawrev-3249	310	7	483	483	NUM
inlawrev-3249	310	8	u.s	u.s	PROPN
inlawrev-3249	310	9	.	.	PROPN
inlawrev-3249	310	10	232	232	NUM
inlawrev-3249	310	11	(	(	PUNCT
inlawrev-3249	310	12	1987	1987	NUM
inlawrev-3249	310	13	)	)	PUNCT
inlawrev-3249	310	14	)	)	PUNCT
inlawrev-3249	310	15	.	.	PUNCT
inlawrev-3249	311	1	73	73	NUM
inlawrev-3249	311	2	.	.	PUNCT
inlawrev-3249	312	1	i	i	PRON
inlawrev-3249	312	2	d.	d.	PROPN
inlawrev-3249	312	3	at	at	ADP
inlawrev-3249	312	4	308	308	NUM
inlawrev-3249	312	5	.	.	PUNCT
inlawrev-3249	313	1	the	the	DET
inlawrev-3249	313	2	court	court	NOUN
inlawrev-3249	313	3	held	hold	VERB
inlawrev-3249	313	4	that	that	SCONJ
inlawrev-3249	313	5	for	for	ADP
inlawrev-3249	313	6	due	due	ADJ
inlawrev-3249	313	7	process	process	NOUN
inlawrev-3249	313	8	nexus	nexus	NOUN
inlawrev-3249	313	9	,	,	PUNCT
inlawrev-3249	313	10	the	the	DET
inlawrev-3249	313	11	relevant	relevant	ADJ
inlawrev-3249	313	12	inquiry	inquiry	NOUN
inlawrev-3249	313	13	is	be	AUX
inlawrev-3249	313	14	"	"	PUNCT
inlawrev-3249	313	15	whether	whether	SCONJ
inlawrev-3249	313	16	a	a	DET
inlawrev-3249	313	17	defendant	defendant	NOUN
inlawrev-3249	313	18	had	have	VERB
inlawrev-3249	313	19	minimum	minimum	ADJ
inlawrev-3249	313	20	contacts	contact	NOUN
inlawrev-3249	313	21	with	with	ADP
inlawrev-3249	313	22	the	the	DET
inlawrev-3249	313	23	jurisdiction	jurisdiction	NOUN
inlawrev-3249	313	24	'	'	PUNCT
inlawrev-3249	313	25	such	such	ADJ
inlawrev-3249	313	26	that	that	SCONJ
inlawrev-3249	313	27	the	the	DET
inlawrev-3249	313	28	maintenance	maintenance	NOUN
inlawrev-3249	313	29	of	of	ADP
inlawrev-3249	313	30	the	the	DET
inlawrev-3249	313	31	suit	suit	NOUN
inlawrev-3249	313	32	does	do	AUX
inlawrev-3249	313	33	not	not	PART
inlawrev-3249	313	34	offend	offend	VERB
inlawrev-3249	313	35	traditional	traditional	ADJ
inlawrev-3249	313	36	notions	notion	NOUN
inlawrev-3249	313	37	of	of	ADP
inlawrev-3249	313	38	fair	fair	ADJ
inlawrev-3249	313	39	play	play	NOUN
inlawrev-3249	313	40	and	and	CCONJ
inlawrev-3249	313	41	substantial	substantial	ADJ
inlawrev-3249	313	42	justice	justice	NOUN
inlawrev-3249	313	43	.	.	PUNCT
inlawrev-3249	313	44	'	'	PUNCT
inlawrev-3249	313	45	"	"	PUNCT
inlawrev-3249	314	1	i	i	PRON
inlawrev-3249	314	2	d.	d.	PROPN
inlawrev-3249	314	3	at	at	ADP
inlawrev-3249	314	4	307	307	NUM
inlawrev-3249	314	5	.	.	PUNCT
inlawrev-3249	315	1	74	74	NUM
inlawrev-3249	315	2	.	.	PUNCT
inlawrev-3249	316	1	i	i	PRON
inlawrev-3249	316	2	d.	d.	PROPN
inlawrev-3249	316	3	at	at	ADP
inlawrev-3249	316	4	3	3	NUM
inlawrev-3249	316	5	11	11	NUM
inlawrev-3249	316	6	(	(	PUNCT
inlawrev-3249	316	7	relying	rely	VERB
inlawrev-3249	316	8	on	on	ADP
inlawrev-3249	316	9	complete	complete	ADJ
inlawrev-3249	316	10	auto	auto	NOUN
inlawrev-3249	316	11	transit	transit	NOUN
inlawrev-3249	316	12	,	,	PUNCT
inlawrev-3249	316	13	inc	inc	PROPN
inlawrev-3249	316	14	.	.	PROPN
inlawrev-3249	316	15	v.	v.	PROPN
inlawrev-3249	316	16	brady	brady	PROPN
inlawrev-3249	316	17	,	,	PUNCT
inlawrev-3249	316	18	430	430	NUM
inlawrev-3249	316	19	u.s	u.s	PROPN
inlawrev-3249	316	20	.	.	PROPN
inlawrev-3249	316	21	274	274	NUM
inlawrev-3249	316	22	(	(	PUNCT
inlawrev-3249	316	23	1	1	NUM
inlawrev-3249	316	24	977	977	NUM
inlawrev-3249	316	25	)	)	PUNCT
inlawrev-3249	316	26	,	,	PUNCT
inlawrev-3249	316	27	bellas	bellas	PROPN
inlawrev-3249	316	28	hess	hess	PROPN
inlawrev-3249	316	29	,	,	PUNCT
inlawrev-3249	316	30	and	and	CCONJ
inlawrev-3249	316	31	national	national	ADJ
inlawrev-3249	316	32	geographic	geographic	NOUN
inlawrev-3249	316	33	for	for	ADP
inlawrev-3249	316	34	the	the	DET
inlawrev-3249	316	35	proposition	proposition	NOUN
inlawrev-3249	316	36	that	that	SCONJ
inlawrev-3249	316	37	whether	whether	SCONJ
inlawrev-3249	316	38	the	the	DET
inlawrev-3249	316	39	entity	entity	NOUN
inlawrev-3249	316	40	to	to	PART
inlawrev-3249	316	41	be	be	AUX
inlawrev-3249	316	42	taxed	tax	VERB
inlawrev-3249	316	43	had	have	AUX
inlawrev-3249	316	44	a	a	DET
inlawrev-3249	316	45	"	"	PUNCT
inlawrev-3249	316	46	substantial	substantial	ADJ
inlawrev-3249	316	47	nexus	nexus	NOUN
inlawrev-3249	316	48	"	"	PUNCT
inlawrev-3249	316	49	is	be	AUX
inlawrev-3249	316	50	the	the	DET
inlawrev-3249	316	51	relevant	relevant	ADJ
inlawrev-3249	316	52	inquiry	inquiry	NOUN
inlawrev-3249	316	53	for	for	ADP
inlawrev-3249	316	54	commerce	commerce	NOUN
inlawrev-3249	316	55	clause	clause	NOUN
inlawrev-3249	316	56	nexus	nexus	NOUN
inlawrev-3249	316	57	)	)	PUNCT
inlawrev-3249	316	58	.	.	PUNCT
inlawrev-3249	317	1	75	75	NUM
inlawrev-3249	317	2	.	.	PUNCT
inlawrev-3249	318	1	i	i	PRON
inlawrev-3249	318	2	d.	d.	PROPN
inlawrev-3249	318	3	at	at	ADP
inlawrev-3249	318	4	305	305	NUM
inlawrev-3249	318	5	.	.	PUNCT
inlawrev-3249	319	1	76	76	NUM
inlawrev-3249	319	2	.	.	PUNCT
inlawrev-3249	320	1	i	i	PRON
inlawrev-3249	320	2	d.	d.	PROPN
inlawrev-3249	320	3	11	11	NUM
inlawrev-3249	320	4	.	.	PUNCT
inlawrev-3249	321	1	i	i	PRON
inlawrev-3249	321	2	d.	d.	PROPN
inlawrev-3249	321	3	at	at	ADP
inlawrev-3249	321	4	307	307	NUM
inlawrev-3249	321	5	.	.	PUNCT
inlawrev-3249	322	1	78	78	NUM
inlawrev-3249	322	2	.	.	PUNCT
inlawrev-3249	323	1	/j	/j	INTJ
inlawrev-3249	323	2	.	.	PUNCT
inlawrev-3249	324	1	at	at	ADP
inlawrev-3249	324	2	312	312	NUM
inlawrev-3249	324	3	.	.	PUNCT
inlawrev-3249	324	4	79	79	NUM
inlawrev-3249	324	5	.	.	PUNCT
inlawrev-3249	325	1	i	i	PRON
inlawrev-3249	325	2	d.	d.	PROPN
inlawrev-3249	325	3	80	80	NUM
inlawrev-3249	325	4	.	.	PUNCT
inlawrev-3249	326	1	i	i	PRON
inlawrev-3249	326	2	d.	d.	PROPN
inlawrev-3249	326	3	(	(	PUNCT
inlawrev-3249	326	4	citing	cite	VERB
inlawrev-3249	326	5	the	the	DET
inlawrev-3249	326	6	federalist	federalist	NOUN
inlawrev-3249	326	7	,	,	PUNCT
inlawrev-3249	326	8	supra	supra	PROPN
inlawrev-3249	326	9	note	note	NOUN
inlawrev-3249	326	10	8)	8)	NUM
inlawrev-3249	326	11	.	.	NOUN
inlawrev-3249	326	12	892	892	NUM
inlawrev-3249	326	13	indiana	indiana	PROPN
inlawrev-3249	326	14	law	law	PROPN
inlawrev-3249	326	15	review	review	NOUN
inlawrev-3249	327	1	[	[	X
inlawrev-3249	327	2	vol	vol	NOUN
inlawrev-3249	327	3	.	.	PUNCT
inlawrev-3249	328	1	30:881	30:881	NUM
inlawrev-3249	328	2	second	second	ADJ
inlawrev-3249	328	3	,	,	PUNCT
inlawrev-3249	328	4	the	the	DET
inlawrev-3249	328	5	court	court	NOUN
inlawrev-3249	328	6	asserted	assert	VERB
inlawrev-3249	328	7	that	that	SCONJ
inlawrev-3249	328	8	although	although	SCONJ
inlawrev-3249	328	9	congress	congress	PROPN
inlawrev-3249	328	10	has	have	VERB
inlawrev-3249	328	11	plenary	plenary	ADJ
inlawrev-3249	328	12	power	power	NOUN
inlawrev-3249	328	13	to	to	PART
inlawrev-3249	328	14	regulate	regulate	VERB
inlawrev-3249	328	15	under	under	ADP
inlawrev-3249	328	16	the	the	DET
inlawrev-3249	328	17	commerce	commerce	NOUN
inlawrev-3249	328	18	clause	clause	NOUN
inlawrev-3249	328	19	,	,	PUNCT
inlawrev-3249	328	20	it	it	PRON
inlawrev-3249	328	21	has	have	VERB
inlawrev-3249	328	22	no	no	DET
inlawrev-3249	328	23	such	such	ADJ
inlawrev-3249	328	24	power	power	NOUN
inlawrev-3249	328	25	under	under	ADP
inlawrev-3249	328	26	the	the	DET
inlawrev-3249	328	27	due	due	ADJ
inlawrev-3249	328	28	process	process	NOUN
inlawrev-3249	328	29	clause	clause	NOUN
inlawrev-3249	328	30	.	.	PUNCT
inlawrev-3249	329	1	this	this	DET
inlawrev-3249	329	2	statement	statement	NOUN
inlawrev-3249	329	3	stands	stand	VERB
inlawrev-3249	329	4	on	on	ADP
inlawrev-3249	329	5	its	its	PRON
inlawrev-3249	329	6	own	own	ADJ
inlawrev-3249	329	7	,	,	PUNCT
inlawrev-3249	329	8	and	and	CCONJ
inlawrev-3249	329	9	it	it	PRON
inlawrev-3249	329	10	is	be	AUX
inlawrev-3249	329	11	doubtful	doubtful	ADJ
inlawrev-3249	329	12	that	that	SCONJ
inlawrev-3249	329	13	this	this	DET
inlawrev-3249	329	14	assertion	assertion	NOUN
inlawrev-3249	329	15	would	would	AUX
inlawrev-3249	329	16	be	be	AUX
inlawrev-3249	329	17	seriously	seriously	ADV
inlawrev-3249	329	18	questioned	question	VERB
inlawrev-3249	329	19	by	by	ADP
inlawrev-3249	329	20	any	any	DET
inlawrev-3249	329	21	court	court	NOUN
inlawrev-3249	329	22	.	.	PUNCT
inlawrev-3249	330	1	although	although	SCONJ
inlawrev-3249	330	2	the	the	DET
inlawrev-3249	330	3	negative	negative	ADJ
inlawrev-3249	330	4	implications	implication	NOUN
inlawrev-3249	330	5	of	of	ADP
inlawrev-3249	330	6	the	the	DET
inlawrev-3249	330	7	commerce	commerce	NOUN
inlawrev-3249	330	8	clause	clause	NOUN
inlawrev-3249	330	9	generally	generally	ADV
inlawrev-3249	330	10	prevent	prevent	VERB
inlawrev-3249	330	11	states	state	NOUN
inlawrev-3249	330	12	from	from	ADP
inlawrev-3249	330	13	unfairly	unfairly	ADV
inlawrev-3249	330	14	taxing	tax	VERB
inlawrev-3249	330	15	interstate	interstate	ADJ
inlawrev-3249	330	16	commerce	commerce	NOUN
inlawrev-3249	330	17	,	,	PUNCT
inlawrev-3249	330	18	there	there	PRON
inlawrev-3249	330	19	is	be	VERB
inlawrev-3249	330	20	nothing	nothing	PRON
inlawrev-3249	330	21	to	to	PART
inlawrev-3249	330	22	prevent	prevent	VERB
inlawrev-3249	330	23	congress	congress	PROPN
inlawrev-3249	330	24	from	from	ADP
inlawrev-3249	330	25	expressly	expressly	ADV
inlawrev-3249	330	26	allowing	allow	VERB
inlawrev-3249	330	27	the	the	DET
inlawrev-3249	330	28	states	state	NOUN
inlawrev-3249	330	29	to	to	PART
inlawrev-3249	330	30	do	do	VERB
inlawrev-3249	330	31	so	so	ADV
inlawrev-3249	330	32	,	,	PUNCT
inlawrev-3249	330	33	or	or	CCONJ
inlawrev-3249	330	34	alternatively	alternatively	ADV
inlawrev-3249	330	35	,	,	PUNCT
inlawrev-3249	330	36	for	for	SCONJ
inlawrev-3249	330	37	congress	congress	PROPN
inlawrev-3249	330	38	to	to	PART
inlawrev-3249	330	39	tax	tax	VERB
inlawrev-3249	330	40	the	the	DET
inlawrev-3249	330	41	commerce	commerce	NOUN
inlawrev-3249	330	42	or	or	CCONJ
inlawrev-3249	330	43	regulate	regulate	VERB
inlawrev-3249	330	44	more	more	ADV
inlawrev-3249	330	45	precise	precise	ADJ
inlawrev-3249	330	46	boundaries	boundary	NOUN
inlawrev-3249	330	47	on	on	ADP
inlawrev-3249	330	48	when	when	SCONJ
inlawrev-3249	330	49	and	and	CCONJ
inlawrev-3249	330	50	how	how	SCONJ
inlawrev-3249	330	51	states	state	NOUN
inlawrev-3249	330	52	may	may	AUX
inlawrev-3249	330	53	require	require	VERB
inlawrev-3249	330	54	retailers	retailer	NOUN
inlawrev-3249	330	55	to	to	PART
inlawrev-3249	330	56	collect	collect	VERB
inlawrev-3249	330	57	their	their	PRON
inlawrev-3249	330	58	use	use	NOUN
inlawrev-3249	330	59	taxes.^^	taxes.^^	NUM
inlawrev-3249	330	60	2	2	NUM
inlawrev-3249	330	61	.	.	PUNCT
inlawrev-3249	330	62	applying	apply	VERB
inlawrev-3249	330	63	the	the	DET
inlawrev-3249	330	64	due	due	ADJ
inlawrev-3249	330	65	process	process	NOUN
inlawrev-3249	330	66	standard	standard	ADJ
inlawrev-3249	330	67	—	—	PUNCT
inlawrev-3249	330	68	minimum	minimum	ADJ
inlawrev-3249	330	69	connection	connection	NOUN
inlawrev-3249	330	70	required	require	VERB
inlawrev-3249	330	71	.	.	PUNCT
inlawrev-3249	331	1	—	—	PUNCT
inlawrev-3249	331	2	the	the	DET
inlawrev-3249	331	3	quill	quill	NOUN
inlawrev-3249	331	4	decision	decision	NOUN
inlawrev-3249	331	5	settled	settle	VERB
inlawrev-3249	331	6	the	the	DET
inlawrev-3249	331	7	due	due	ADJ
inlawrev-3249	331	8	process	process	NOUN
inlawrev-3249	331	9	issue	issue	NOUN
inlawrev-3249	331	10	with	with	ADP
inlawrev-3249	331	11	regard	regard	NOUN
inlawrev-3249	331	12	to	to	ADP
inlawrev-3249	331	13	imposition	imposition	NOUN
inlawrev-3249	331	14	of	of	ADP
inlawrev-3249	331	15	the	the	DET
inlawrev-3249	331	16	duty	duty	NOUN
inlawrev-3249	331	17	to	to	PART
inlawrev-3249	331	18	collect	collect	VERB
inlawrev-3249	331	19	and	and	CCONJ
inlawrev-3249	331	20	remit	remit	VERB
inlawrev-3249	331	21	use	use	NOUN
inlawrev-3249	331	22	tax	tax	NOUN
inlawrev-3249	331	23	on	on	ADP
inlawrev-3249	331	24	out	out	ADV
inlawrev-3249	331	25	-	-	PUNCT
inlawrev-3249	331	26	of	of	ADP
inlawrev-3249	331	27	-	-	PUNCT
inlawrev-3249	331	28	state	state	NOUN
inlawrev-3249	331	29	retailers	retailer	NOUN
inlawrev-3249	331	30	.	.	PUNCT
inlawrev-3249	332	1	all	all	DET
inlawrev-3249	332	2	doubt	doubt	VERB
inlawrev-3249	332	3	about	about	ADP
inlawrev-3249	332	4	whether	whether	SCONJ
inlawrev-3249	332	5	a	a	DET
inlawrev-3249	332	6	physical	physical	ADJ
inlawrev-3249	332	7	presence	presence	NOUN
inlawrev-3249	332	8	in	in	ADP
inlawrev-3249	332	9	the	the	DET
inlawrev-3249	332	10	taxing	tax	VERB
inlawrev-3249	332	11	state	state	NOUN
inlawrev-3249	332	12	was	be	AUX
inlawrev-3249	332	13	required	require	VERB
inlawrev-3249	332	14	was	be	AUX
inlawrev-3249	332	15	wiped	wipe	VERB
inlawrev-3249	332	16	away	away	ADV
inlawrev-3249	332	17	.	.	PUNCT
inlawrev-3249	333	1	all	all	PRON
inlawrev-3249	333	2	that	that	PRON
inlawrev-3249	333	3	is	be	AUX
inlawrev-3249	333	4	now	now	ADV
inlawrev-3249	333	5	required	require	VERB
inlawrev-3249	333	6	is	be	AUX
inlawrev-3249	333	7	some	some	DET
inlawrev-3249	333	8	minimum	minimum	ADJ
inlawrev-3249	333	9	connection	connection	NOUN
inlawrev-3249	333	10	between	between	ADP
inlawrev-3249	333	11	the	the	DET
inlawrev-3249	333	12	state	state	NOUN
inlawrev-3249	333	13	and	and	CCONJ
inlawrev-3249	333	14	the	the	DET
inlawrev-3249	333	15	entity	entity	NOUN
inlawrev-3249	333	16	to	to	PART
inlawrev-3249	333	17	be	be	AUX
inlawrev-3249	333	18	taxed.^^	taxed.^^	NOUN
inlawrev-3249	334	1	the	the	DET
inlawrev-3249	334	2	due	due	ADJ
inlawrev-3249	334	3	process	process	NOUN
inlawrev-3249	334	4	clause	clause	NOUN
inlawrev-3249	334	5	standard	standard	PROPN
inlawrev-3249	334	6	justice	justice	NOUN
inlawrev-3249	334	7	stevens	stevens	PROPN
inlawrev-3249	334	8	espoused	espouse	VERB
inlawrev-3249	334	9	in	in	ADP
inlawrev-3249	334	10	quill	quill	NOUN
inlawrev-3249	334	11	was	be	AUX
inlawrev-3249	334	12	that	that	SCONJ
inlawrev-3249	334	13	"	"	PUNCT
inlawrev-3249	334	14	some	some	DET
inlawrev-3249	334	15	definite	definite	ADJ
inlawrev-3249	334	16	link	link	NOUN
inlawrev-3249	334	17	,	,	PUNCT
inlawrev-3249	334	18	some	some	DET
inlawrev-3249	334	19	minimum	minimum	ADJ
inlawrev-3249	334	20	connection	connection	NOUN
inlawrev-3249	334	21	,	,	PUNCT
inlawrev-3249	334	22	between	between	ADP
inlawrev-3249	334	23	a	a	DET
inlawrev-3249	334	24	state	state	NOUN
inlawrev-3249	334	25	and	and	CCONJ
inlawrev-3249	334	26	the	the	DET
inlawrev-3249	334	27	person	person	NOUN
inlawrev-3249	334	28	,	,	PUNCT
inlawrev-3249	334	29	property	property	NOUN
inlawrev-3249	334	30	or	or	CCONJ
inlawrev-3249	334	31	transaction	transaction	NOUN
inlawrev-3249	334	32	it	it	PRON
inlawrev-3249	334	33	seeks	seek	VERB
inlawrev-3249	334	34	to	to	PART
inlawrev-3249	334	35	tax	tax	VERB
inlawrev-3249	334	36	"	"	PUNCT
inlawrev-3249	334	37	was	be	AUX
inlawrev-3249	334	38	necessary	necessary	ADJ
inlawrev-3249	334	39	.	.	PUNCT
inlawrev-3249	334	40	^^	^^	PUNCT
inlawrev-3249	335	1	the	the	DET
inlawrev-3249	335	2	analogy	analogy	NOUN
inlawrev-3249	335	3	between	between	ADP
inlawrev-3249	335	4	the	the	DET
inlawrev-3249	335	5	state	state	NOUN
inlawrev-3249	335	6	's	's	PART
inlawrev-3249	335	7	power	power	NOUN
inlawrev-3249	335	8	to	to	PART
inlawrev-3249	335	9	tax	tax	VERB
inlawrev-3249	335	10	quill	quill	NOUN
inlawrev-3249	335	11	and	and	CCONJ
inlawrev-3249	335	12	its	its	PRON
inlawrev-3249	335	13	power	power	NOUN
inlawrev-3249	335	14	to	to	PART
inlawrev-3249	335	15	exercise	exercise	VERB
inlawrev-3249	335	16	personal	personal	ADJ
inlawrev-3249	335	17	jurisdiction	jurisdiction	NOUN
inlawrev-3249	335	18	over	over	ADP
inlawrev-3249	335	19	a	a	DET
inlawrev-3249	335	20	defendant	defendant	NOUN
inlawrev-3249	335	21	was	be	AUX
inlawrev-3249	335	22	made	make	VERB
inlawrev-3249	335	23	clear	clear	ADJ
inlawrev-3249	335	24	.	.	PUNCT
inlawrev-3249	336	1	practically	practically	ADV
inlawrev-3249	336	2	speaking	speak	VERB
inlawrev-3249	336	3	,	,	PUNCT
inlawrev-3249	336	4	the	the	DET
inlawrev-3249	336	5	simple	simple	ADJ
inlawrev-3249	336	6	act	act	NOUN
inlawrev-3249	336	7	of	of	ADP
inlawrev-3249	336	8	conducting	conduct	VERB
inlawrev-3249	336	9	business	business	NOUN
inlawrev-3249	336	10	in	in	ADP
inlawrev-3249	336	11	a	a	DET
inlawrev-3249	336	12	state	state	NOUN
inlawrev-3249	336	13	,	,	PUNCT
inlawrev-3249	336	14	whether	whether	SCONJ
inlawrev-3249	336	15	in	in	ADP
inlawrev-3249	336	16	person	person	NOUN
inlawrev-3249	336	17	,	,	PUNCT
inlawrev-3249	336	18	through	through	ADP
inlawrev-3249	336	19	the	the	DET
inlawrev-3249	336	20	mails	mail	NOUN
inlawrev-3249	336	21	or	or	CCONJ
inlawrev-3249	336	22	common	common	ADJ
inlawrev-3249	336	23	carrier	carrier	NOUN
inlawrev-3249	336	24	,	,	PUNCT
inlawrev-3249	336	25	or	or	CCONJ
inlawrev-3249	336	26	over	over	ADP
inlawrev-3249	336	27	the	the	DET
inlawrev-3249	336	28	phone	phone	NOUN
inlawrev-3249	336	29	,	,	PUNCT
inlawrev-3249	336	30	is	be	AUX
inlawrev-3249	336	31	sufficient	sufficient	ADJ
inlawrev-3249	336	32	to	to	PART
inlawrev-3249	336	33	satisfy	satisfy	VERB
inlawrev-3249	336	34	the	the	DET
inlawrev-3249	336	35	due	due	ADJ
inlawrev-3249	336	36	process	process	NOUN
inlawrev-3249	336	37	nexus	nexus	NOUN
inlawrev-3249	336	38	requirements.^	requirements.^	NOUN
inlawrev-3249	336	39	'	'	NOUN
inlawrev-3249	336	40	*	*	NOUN
inlawrev-3249	336	41	the	the	DET
inlawrev-3249	336	42	court	court	NOUN
inlawrev-3249	336	43	supported	support	VERB
inlawrev-3249	336	44	its	its	PRON
inlawrev-3249	336	45	decision	decision	NOUN
inlawrev-3249	336	46	by	by	ADP
inlawrev-3249	336	47	stating	state	VERB
inlawrev-3249	336	48	that	that	SCONJ
inlawrev-3249	336	49	its	its	PRON
inlawrev-3249	336	50	due	due	ADJ
inlawrev-3249	336	51	process	process	NOUN
inlawrev-3249	336	52	jurisprudence	jurisprudence	NOUN
inlawrev-3249	336	53	had	have	AUX
inlawrev-3249	336	54	"	"	PUNCT
inlawrev-3249	336	55	evolved	evolve	VERB
inlawrev-3249	336	56	substantially	substantially	ADV
inlawrev-3249	336	57	"	"	PUNCT
inlawrev-3249	336	58	in	in	ADP
inlawrev-3249	336	59	the	the	DET
inlawrev-3249	336	60	twenty	twenty	NUM
inlawrev-3249	336	61	-	-	PUNCT
inlawrev-3249	336	62	five	five	NUM
inlawrev-3249	336	63	years	year	NOUN
inlawrev-3249	336	64	since	since	SCONJ
inlawrev-3249	336	65	bellas	bellas	PROPN
inlawrev-3249	336	66	hessp	hessp	PROPN
inlawrev-3249	336	67	the	the	DET
inlawrev-3249	336	68	court	court	NOUN
inlawrev-3249	336	69	continued	continue	VERB
inlawrev-3249	336	70	by	by	ADP
inlawrev-3249	336	71	framing	frame	VERB
inlawrev-3249	336	72	the	the	DET
inlawrev-3249	336	73	relevant	relevant	ADJ
inlawrev-3249	336	74	inquiry	inquiry	NOUN
inlawrev-3249	336	75	as	as	ADP
inlawrev-3249	336	76	"	"	PUNCT
inlawrev-3249	336	77	whether	whether	SCONJ
inlawrev-3249	336	78	a	a	DET
inlawrev-3249	336	79	defendant	defendant	NOUN
inlawrev-3249	336	80	had	have	AUX
inlawrev-3249	336	81	minimum	minimum	ADJ
inlawrev-3249	336	82	contacts	contact	NOUN
inlawrev-3249	336	83	with	with	ADP
inlawrev-3249	336	84	the	the	DET
inlawrev-3249	336	85	jurisdiction	jurisdiction	NOUN
inlawrev-3249	336	86	*	*	PUNCT
inlawrev-3249	336	87	such	such	ADJ
inlawrev-3249	336	88	that	that	SCONJ
inlawrev-3249	336	89	the	the	DET
inlawrev-3249	336	90	maintenance	maintenance	NOUN
inlawrev-3249	336	91	of	of	ADP
inlawrev-3249	336	92	the	the	DET
inlawrev-3249	336	93	suit	suit	NOUN
inlawrev-3249	336	94	does	do	AUX
inlawrev-3249	336	95	not	not	PART
inlawrev-3249	336	96	offend	offend	VERB
inlawrev-3249	336	97	traditional	traditional	ADJ
inlawrev-3249	336	98	notions	notion	NOUN
inlawrev-3249	336	99	of	of	ADP
inlawrev-3249	336	100	fair	fair	ADJ
inlawrev-3249	336	101	play	play	NOUN
inlawrev-3249	336	102	and	and	CCONJ
inlawrev-3249	336	103	substantial	substantial	ADJ
inlawrev-3249	336	104	justice	justice	NOUN
inlawrev-3249	336	105	.	.	PUNCT
inlawrev-3249	337	1	'	'	PUNCT
inlawrev-3249	337	2	"	"	PUNCT
inlawrev-3249	337	3	^^	^^	PUNCT
inlawrev-3249	337	4	instead	instead	ADV
inlawrev-3249	337	5	of	of	ADP
inlawrev-3249	337	6	formally	formally	ADV
inlawrev-3249	337	7	requiring	require	VERB
inlawrev-3249	337	8	a	a	DET
inlawrev-3249	337	9	defendant	defendant	NOUN
inlawrev-3249	337	10	's	's	PART
inlawrev-3249	337	11	presence	presence	NOUN
inlawrev-3249	337	12	within	within	ADP
inlawrev-3249	337	13	a	a	DET
inlawrev-3249	337	14	state	state	NOUN
inlawrev-3249	337	15	,	,	PUNCT
inlawrev-3249	337	16	due	due	ADJ
inlawrev-3249	337	17	process	process	NOUN
inlawrev-3249	337	18	jurisprudence	jurisprudence	NOUN
inlawrev-3249	337	19	should	should	AUX
inlawrev-3249	337	20	hinge	hinge	VERB
inlawrev-3249	337	21	on	on	ADP
inlawrev-3249	337	22	"	"	PUNCT
inlawrev-3249	337	23	whether	whether	SCONJ
inlawrev-3249	337	24	a	a	DET
inlawrev-3249	337	25	defendant	defendant	NOUN
inlawrev-3249	337	26	's	's	PART
inlawrev-3249	337	27	contacts	contact	NOUN
inlawrev-3249	337	28	with	with	ADP
inlawrev-3249	337	29	the	the	DET
inlawrev-3249	337	30	forum	forum	NOUN
inlawrev-3249	337	31	made	make	VERB
inlawrev-3249	337	32	it	it	PRON
inlawrev-3249	337	33	reasonable	reasonable	ADJ
inlawrev-3249	337	34	,	,	PUNCT
inlawrev-3249	337	35	in	in	ADP
inlawrev-3249	337	36	the	the	DET
inlawrev-3249	337	37	context	context	NOUN
inlawrev-3249	337	38	of	of	ADP
inlawrev-3249	337	39	our	our	PRON
inlawrev-3249	337	40	federal	federal	ADJ
inlawrev-3249	337	41	system	system	NOUN
inlawrev-3249	337	42	of	of	ADP
inlawrev-3249	337	43	government	government	NOUN
inlawrev-3249	337	44	,	,	PUNCT
inlawrev-3249	337	45	to	to	PART
inlawrev-3249	337	46	require	require	VERB
inlawrev-3249	337	47	it	it	PRON
inlawrev-3249	337	48	to	to	PART
inlawrev-3249	337	49	defend	defend	VERB
inlawrev-3249	337	50	the	the	DET
inlawrev-3249	337	51	suit	suit	NOUN
inlawrev-3249	337	52	in	in	ADP
inlawrev-3249	337	53	that	that	DET
inlawrev-3249	337	54	state	state	NOUN
inlawrev-3249	337	55	.	.	PUNCT
inlawrev-3249	338	1	"^^	"^^	PROPN
inlawrev-3249	338	2	essentially	essentially	ADV
inlawrev-3249	338	3	,	,	PUNCT
inlawrev-3249	338	4	if	if	SCONJ
inlawrev-3249	338	5	a	a	DET
inlawrev-3249	338	6	company	company	NOUN
inlawrev-3249	338	7	sells	sell	VERB
inlawrev-3249	338	8	a	a	DET
inlawrev-3249	338	9	product	product	NOUN
inlawrev-3249	338	10	or	or	CCONJ
inlawrev-3249	338	11	service	service	NOUN
inlawrev-3249	338	12	to	to	ADP
inlawrev-3249	338	13	a	a	DET
inlawrev-3249	338	14	customer	customer	NOUN
inlawrev-3249	338	15	in	in	ADP
inlawrev-3249	338	16	a	a	DET
inlawrev-3249	338	17	given	give	VERB
inlawrev-3249	338	18	state	state	NOUN
inlawrev-3249	338	19	,	,	PUNCT
inlawrev-3249	338	20	the	the	DET
inlawrev-3249	338	21	due	due	ADJ
inlawrev-3249	338	22	process	process	NOUN
inlawrev-3249	338	23	clause	clause	NOUN
inlawrev-3249	338	24	will	will	AUX
inlawrev-3249	338	25	not	not	PART
inlawrev-3249	338	26	prohibit	prohibit	VERB
inlawrev-3249	338	27	that	that	DET
inlawrev-3249	338	28	state	state	NOUN
inlawrev-3249	338	29	81	81	NUM
inlawrev-3249	338	30	.	.	PUNCT
inlawrev-3249	339	1	see	see	VERB
inlawrev-3249	339	2	the	the	DET
inlawrev-3249	339	3	supreme	supreme	PROPN
inlawrev-3249	339	4	court	court	PROPN
inlawrev-3249	339	5	,	,	PUNCT
inlawrev-3249	339	6	1991	1991	NUM
inlawrev-3249	339	7	term	term	NOUN
inlawrev-3249	339	8	—	—	PUNCT
inlawrev-3249	339	9	leading	lead	VERB
inlawrev-3249	339	10	cases	case	NOUN
inlawrev-3249	339	11	,	,	PUNCT
inlawrev-3249	339	12	106	106	NUM
inlawrev-3249	339	13	harv	harv	NOUN
inlawrev-3249	339	14	.	.	PUNCT
inlawrev-3249	340	1	l.	l.	PROPN
inlawrev-3249	340	2	rev	rev	PROPN
inlawrev-3249	340	3	.	.	PROPN
inlawrev-3249	340	4	1	1	NUM
inlawrev-3249	340	5	63	63	NUM
inlawrev-3249	340	6	,	,	PUNCT
inlawrev-3249	340	7	1	1	NUM
inlawrev-3249	340	8	63	63	NUM
inlawrev-3249	340	9	n.	n.	NOUN
inlawrev-3249	340	10	10	10	NUM
inlawrev-3249	340	11	.	.	PUNCT
inlawrev-3249	341	1	(	(	PUNCT
inlawrev-3249	341	2	1992	1992	NUM
inlawrev-3249	341	3	)	)	PUNCT
inlawrev-3249	341	4	.	.	PUNCT
inlawrev-3249	342	1	82	82	X
inlawrev-3249	342	2	.	.	PUNCT
inlawrev-3249	343	1	see	see	VERB
inlawrev-3249	343	2	quill	quill	NOUN
inlawrev-3249	343	3	,	,	PUNCT
inlawrev-3249	344	1	504	504	NUM
inlawrev-3249	344	2	u.s	u.s	PROPN
inlawrev-3249	344	3	.	.	PROPN
inlawrev-3249	344	4	at	at	ADP
inlawrev-3249	344	5	306	306	NUM
inlawrev-3249	344	6	-	-	SYM
inlawrev-3249	344	7	08	08	NUM
inlawrev-3249	344	8	.	.	PROPN
inlawrev-3249	344	9	83	83	NUM
inlawrev-3249	344	10	.	.	PUNCT
inlawrev-3249	345	1	i	i	PRON
inlawrev-3249	345	2	d.	d.	PROPN
inlawrev-3249	345	3	at	at	ADP
inlawrev-3249	345	4	306	306	NUM
inlawrev-3249	345	5	.	.	PUNCT
inlawrev-3249	346	1	84	84	NUM
inlawrev-3249	346	2	.	.	PUNCT
inlawrev-3249	347	1	see	see	VERB
inlawrev-3249	347	2	i	i	PRON
inlawrev-3249	347	3	d.	d.	PROPN
inlawrev-3249	347	4	at	at	ADP
inlawrev-3249	347	5	30s	30	NOUN
inlawrev-3249	347	6	.	.	PUNCT
inlawrev-3249	347	7	85	85	NUM
inlawrev-3249	347	8	.	.	PUNCT
inlawrev-3249	348	1	see	see	VERB
inlawrev-3249	348	2	i	i	PRON
inlawrev-3249	348	3	d.	d.	PROPN
inlawrev-3249	348	4	at	at	ADP
inlawrev-3249	348	5	307	307	NUM
inlawrev-3249	348	6	.	.	PUNCT
inlawrev-3249	349	1	86	86	NUM
inlawrev-3249	349	2	.	.	PUNCT
inlawrev-3249	350	1	i	i	PRON
inlawrev-3249	350	2	d.	d.	PROPN
inlawrev-3249	350	3	(	(	PUNCT
inlawrev-3249	350	4	quoting	quote	VERB
inlawrev-3249	350	5	international	international	ADJ
inlawrev-3249	350	6	shoe	shoe	NOUN
inlawrev-3249	350	7	v.	v.	ADP
inlawrev-3249	350	8	washington	washington	PROPN
inlawrev-3249	350	9	,	,	PUNCT
inlawrev-3249	350	10	326	326	NUM
inlawrev-3249	350	11	u.s	u.s	PROPN
inlawrev-3249	350	12	.	.	PROPN
inlawrev-3249	350	13	310	310	NUM
inlawrev-3249	350	14	(	(	PUNCT
inlawrev-3249	350	15	1945	1945	NUM
inlawrev-3249	350	16	)	)	PUNCT
inlawrev-3249	350	17	)	)	PUNCT
inlawrev-3249	350	18	.	.	PUNCT
inlawrev-3249	351	1	87	87	NUM
inlawrev-3249	351	2	.	.	PUNCT
inlawrev-3249	352	1	i	i	PRON
inlawrev-3249	352	2	d.	d.	PROPN
inlawrev-3249	352	3	at	at	ADP
inlawrev-3249	352	4	307	307	NUM
inlawrev-3249	352	5	.	.	PUNCT
inlawrev-3249	353	1	the	the	DET
inlawrev-3249	353	2	court	court	NOUN
inlawrev-3249	353	3	's	's	PART
inlawrev-3249	353	4	modern	modern	ADJ
inlawrev-3249	353	5	jurisdiction	jurisdiction	NOUN
inlawrev-3249	353	6	analysis	analysis	NOUN
inlawrev-3249	353	7	,	,	PUNCT
inlawrev-3249	353	8	as	as	SCONJ
inlawrev-3249	353	9	evidenced	evidence	VERB
inlawrev-3249	353	10	by	by	ADP
inlawrev-3249	353	11	cases	case	NOUN
inlawrev-3249	353	12	such	such	ADJ
inlawrev-3249	353	13	as	as	ADP
inlawrev-3249	353	14	international	international	ADJ
inlawrev-3249	353	15	shoe	shoe	NOUN
inlawrev-3249	353	16	v.	v.	ADP
inlawrev-3249	353	17	washington	washington	PROPN
inlawrev-3249	353	18	,	,	PUNCT
inlawrev-3249	353	19	326	326	NUM
inlawrev-3249	353	20	u.s	u.s	PROPN
inlawrev-3249	353	21	.	.	PROPN
inlawrev-3249	353	22	310	310	NUM
inlawrev-3249	353	23	(	(	PUNCT
inlawrev-3249	353	24	1945	1945	NUM
inlawrev-3249	353	25	)	)	PUNCT
inlawrev-3249	353	26	;	;	PUNCT
inlawrev-3249	354	1	shafferv	shafferv	NOUN
inlawrev-3249	354	2	.	.	PUNCT
inlawrev-3249	354	3	heitner	heitner	NOUN
inlawrev-3249	354	4	,	,	PUNCT
inlawrev-3249	354	5	433	433	NUM
inlawrev-3249	354	6	u.s	u.s	PROPN
inlawrev-3249	354	7	.	.	PROPN
inlawrev-3249	354	8	186	186	NUM
inlawrev-3249	354	9	(	(	PUNCT
inlawrev-3249	354	10	1977	1977	NUM
inlawrev-3249	354	11	)	)	PUNCT
inlawrev-3249	354	12	;	;	PUNCT
inlawrev-3249	354	13	burger	burger	NOUN
inlawrev-3249	354	14	king	king	PROPN
inlawrev-3249	354	15	corp	corp	PROPN
inlawrev-3249	354	16	.	.	PROPN
inlawrev-3249	355	1	v.	v.	PROPN
inlawrev-3249	355	2	rudzewicz	rudzewicz	PROPN
inlawrev-3249	355	3	,	,	PUNCT
inlawrev-3249	355	4	471	471	NUM
inlawrev-3249	355	5	u.s	u.s	PROPN
inlawrev-3249	355	6	.	.	PROPN
inlawrev-3249	355	7	462	462	NUM
inlawrev-3249	355	8	(	(	PUNCT
inlawrev-3249	355	9	1985	1985	NUM
inlawrev-3249	355	10	)	)	PUNCT
inlawrev-3249	355	11	was	be	AUX
inlawrev-3249	355	12	finally	finally	ADV
inlawrev-3249	355	13	applied	apply	VERB
inlawrev-3249	355	14	to	to	ADP
inlawrev-3249	355	15	a	a	DET
inlawrev-3249	355	16	state	state	NOUN
inlawrev-3249	355	17	's	's	PART
inlawrev-3249	355	18	power	power	NOUN
inlawrev-3249	355	19	to	to	PART
inlawrev-3249	355	20	impose	impose	VERB
inlawrev-3249	355	21	use	use	VERB
inlawrev-3249	355	22	tax	tax	NOUN
inlawrev-3249	355	23	collection	collection	NOUN
inlawrev-3249	355	24	duties	duty	NOUN
inlawrev-3249	355	25	on	on	ADP
inlawrev-3249	355	26	an	an	DET
inlawrev-3249	355	27	out	out	ADJ
inlawrev-3249	355	28	-	-	PUNCT
inlawrev-3249	355	29	of	of	ADP
inlawrev-3249	355	30	-	-	PUNCT
inlawrev-3249	355	31	state	state	NOUN
inlawrev-3249	355	32	entity	entity	NOUN
inlawrev-3249	355	33	with	with	ADP
inlawrev-3249	355	34	no	no	DET
inlawrev-3249	355	35	physical	physical	ADJ
inlawrev-3249	355	36	presence	presence	NOUN
inlawrev-3249	355	37	in	in	ADP
inlawrev-3249	355	38	the	the	DET
inlawrev-3249	355	39	taxing	tax	VERB
inlawrev-3249	355	40	state	state	NOUN
inlawrev-3249	355	41	in	in	ADP
inlawrev-3249	355	42	quill	quill	NOUN
inlawrev-3249	355	43	,	,	PUNCT
inlawrev-3249	355	44	bringing	bring	VERB
inlawrev-3249	355	45	sales	sale	NOUN
inlawrev-3249	355	46	and	and	CCONJ
inlawrev-3249	355	47	use	use	VERB
inlawrev-3249	355	48	tax	tax	NOUN
inlawrev-3249	355	49	due	due	ADJ
inlawrev-3249	355	50	process	process	NOUN
inlawrev-3249	355	51	nexus	nexus	NOUN
inlawrev-3249	355	52	in	in	ADP
inlawrev-3249	355	53	line	line	NOUN
inlawrev-3249	355	54	with	with	ADP
inlawrev-3249	355	55	"	"	PUNCT
inlawrev-3249	355	56	normal	normal	ADJ
inlawrev-3249	355	57	"	"	PUNCT
inlawrev-3249	355	58	jurisdictional	jurisdictional	ADJ
inlawrev-3249	355	59	nexus	nexus	NOUN
inlawrev-3249	355	60	.	.	PUNCT
inlawrev-3249	356	1	i	i	PRON
inlawrev-3249	356	2	d.	d.	PROPN
inlawrev-3249	356	3	1	1	NUM
inlawrev-3249	356	4	997	997	NUM
inlawrev-3249	356	5	]	]	PUNCT
inlawrev-3249	356	6	mail	mail	NOUN
inlawrev-3249	356	7	order	order	NOUN
inlawrev-3249	356	8	retailers	retailer	NOUN
inlawrev-3249	356	9	893	893	NUM
inlawrev-3249	356	10	from	from	ADP
inlawrev-3249	356	11	exercising	exercise	VERB
inlawrev-3249	356	12	personal	personal	ADJ
inlawrev-3249	356	13	jurisdiction	jurisdiction	NOUN
inlawrev-3249	356	14	over	over	ADP
inlawrev-3249	356	15	the	the	DET
inlawrev-3249	356	16	company	company	NOUN
inlawrev-3249	356	17	and	and	CCONJ
inlawrev-3249	356	18	imposing	impose	VERB
inlawrev-3249	356	19	taxes	taxis	NOUN
inlawrev-3249	356	20	.	.	PUNCT
inlawrev-3249	357	1	the	the	DET
inlawrev-3249	357	2	state	state	NOUN
inlawrev-3249	357	3	's	's	PART
inlawrev-3249	357	4	ability	ability	NOUN
inlawrev-3249	357	5	to	to	PART
inlawrev-3249	357	6	impose	impose	VERB
inlawrev-3249	357	7	the	the	DET
inlawrev-3249	357	8	duty	duty	NOUN
inlawrev-3249	357	9	to	to	PART
inlawrev-3249	357	10	collect	collect	VERB
inlawrev-3249	357	11	the	the	DET
inlawrev-3249	357	12	tax	tax	NOUN
inlawrev-3249	357	13	will	will	NOUN
inlawrev-3249	357	14	,	,	PUNCT
inlawrev-3249	357	15	of	of	ADP
inlawrev-3249	357	16	course	course	NOUN
inlawrev-3249	357	17	,	,	PUNCT
inlawrev-3249	357	18	be	be	AUX
inlawrev-3249	357	19	subject	subject	ADJ
inlawrev-3249	357	20	to	to	ADP
inlawrev-3249	357	21	other	other	ADJ
inlawrev-3249	357	22	constitutional	constitutional	ADJ
inlawrev-3249	357	23	concerns	concern	NOUN
inlawrev-3249	357	24	.	.	PUNCT
inlawrev-3249	358	1	^^	^^	NUM
inlawrev-3249	359	1	3	3	X
inlawrev-3249	359	2	.	.	PUNCT
inlawrev-3249	359	3	applying	apply	VERB
inlawrev-3249	359	4	the	the	DET
inlawrev-3249	359	5	commerce	commerce	NOUN
inlawrev-3249	359	6	clause	clause	NOUN
inlawrev-3249	359	7	standard	standard	ADJ
inlawrev-3249	359	8	—	—	PUNCT
inlawrev-3249	359	9	substantial	substantial	ADJ
inlawrev-3249	359	10	nexus	nexus	NOUN
inlawrev-3249	359	11	required	require	VERB
inlawrev-3249	359	12	.	.	PUNCT
inlawrev-3249	359	13	—	—	PUNCT
inlawrev-3249	359	14	unfortunately	unfortunately	ADV
inlawrev-3249	359	15	,	,	PUNCT
inlawrev-3249	359	16	resolution	resolution	NOUN
inlawrev-3249	359	17	of	of	ADP
inlawrev-3249	359	18	the	the	DET
inlawrev-3249	359	19	commerce	commerce	PROPN
inlawrev-3249	359	20	clause	clause	NOUN
inlawrev-3249	359	21	nexus	nexus	NOUN
inlawrev-3249	359	22	issue	issue	NOUN
inlawrev-3249	359	23	was	be	AUX
inlawrev-3249	359	24	not	not	PART
inlawrev-3249	359	25	as	as	ADV
inlawrev-3249	359	26	clear	clear	ADJ
inlawrev-3249	359	27	as	as	SCONJ
inlawrev-3249	359	28	it	it	PRON
inlawrev-3249	359	29	was	be	AUX
inlawrev-3249	359	30	for	for	ADP
inlawrev-3249	359	31	the	the	DET
inlawrev-3249	359	32	due	due	ADJ
inlawrev-3249	359	33	process	process	NOUN
inlawrev-3249	359	34	nexus	nexus	NOUN
inlawrev-3249	359	35	issue	issue	NOUN
inlawrev-3249	359	36	.	.	PUNCT
inlawrev-3249	360	1	although	although	SCONJ
inlawrev-3249	360	2	the	the	DET
inlawrev-3249	360	3	court	court	NOUN
inlawrev-3249	360	4	explicitly	explicitly	ADV
inlawrev-3249	360	5	held	hold	VERB
inlawrev-3249	360	6	that	that	SCONJ
inlawrev-3249	360	7	a	a	DET
inlawrev-3249	360	8	physical	physical	ADJ
inlawrev-3249	360	9	presence	presence	NOUN
inlawrev-3249	360	10	in	in	ADP
inlawrev-3249	360	11	the	the	DET
inlawrev-3249	360	12	taxing	tax	VERB
inlawrev-3249	360	13	state	state	NOUN
inlawrev-3249	360	14	was	be	AUX
inlawrev-3249	360	15	necessary	necessary	ADJ
inlawrev-3249	360	16	,	,	PUNCT
inlawrev-3249	360	17	exactly	exactly	ADV
inlawrev-3249	360	18	how	how	SCONJ
inlawrev-3249	360	19	much	much	ADJ
inlawrev-3249	360	20	of	of	ADP
inlawrev-3249	360	21	a	a	DET
inlawrev-3249	360	22	presence	presence	NOUN
inlawrev-3249	360	23	was	be	AUX
inlawrev-3249	360	24	needed	need	VERB
inlawrev-3249	360	25	to	to	PART
inlawrev-3249	360	26	satisfy	satisfy	VERB
inlawrev-3249	360	27	the	the	DET
inlawrev-3249	360	28	commerce	commerce	NOUN
inlawrev-3249	360	29	clause	clause	NOUN
inlawrev-3249	360	30	was	be	AUX
inlawrev-3249	360	31	left	leave	VERB
inlawrev-3249	360	32	unaddressed	unaddresse	VERB
inlawrev-3249	360	33	by	by	ADP
inlawrev-3249	360	34	the	the	DET
inlawrev-3249	360	35	court	court	NOUN
inlawrev-3249	360	36	.	.	PUNCT
inlawrev-3249	361	1	the	the	DET
inlawrev-3249	361	2	standard	standard	NOUN
inlawrev-3249	361	3	adopted	adopt	VERB
inlawrev-3249	361	4	by	by	ADP
inlawrev-3249	361	5	the	the	DET
inlawrev-3249	361	6	court	court	NOUN
inlawrev-3249	361	7	,	,	PUNCT
inlawrev-3249	361	8	or	or	CCONJ
inlawrev-3249	361	9	rather	rather	ADV
inlawrev-3249	361	10	reinforced	reinforce	VERB
inlawrev-3249	361	11	,	,	PUNCT
inlawrev-3249	361	12	was	be	AUX
inlawrev-3249	361	13	that	that	SCONJ
inlawrev-3249	361	14	an	an	DET
inlawrev-3249	361	15	activity	activity	NOUN
inlawrev-3249	361	16	with	with	ADP
inlawrev-3249	361	17	"	"	PUNCT
inlawrev-3249	361	18	substantial	substantial	ADJ
inlawrev-3249	361	19	nexus	nexus	NOUN
inlawrev-3249	361	20	"	"	PUNCT
inlawrev-3249	361	21	to	to	ADP
inlawrev-3249	361	22	the	the	DET
inlawrev-3249	361	23	taxing	tax	VERB
inlawrev-3249	361	24	state	state	NOUN
inlawrev-3249	361	25	was	be	AUX
inlawrev-3249	361	26	required	require	VERB
inlawrev-3249	361	27	.	.	PUNCT
inlawrev-3249	361	28	^^	^^	PUNCT
inlawrev-3249	362	1	this	this	DET
inlawrev-3249	362	2	section	section	NOUN
inlawrev-3249	362	3	of	of	ADP
inlawrev-3249	362	4	the	the	DET
inlawrev-3249	362	5	note	note	NOUN
inlawrev-3249	362	6	analyzes	analyze	VERB
inlawrev-3249	362	7	why	why	SCONJ
inlawrev-3249	362	8	the	the	DET
inlawrev-3249	362	9	majority	majority	NOUN
inlawrev-3249	362	10	upheld	uphold	VERB
inlawrev-3249	362	11	bellas	bellas	PROPN
inlawrev-3249	362	12	hess	hess	PROPN
inlawrev-3249	362	13	and	and	CCONJ
inlawrev-3249	362	14	then	then	ADV
inlawrev-3249	362	15	turns	turn	VERB
inlawrev-3249	362	16	to	to	ADP
inlawrev-3249	362	17	justice	justice	PROPN
inlawrev-3249	362	18	white	white	PROPN
inlawrev-3249	362	19	's	's	PART
inlawrev-3249	362	20	dissent	dissent	NOUN
inlawrev-3249	362	21	to	to	PART
inlawrev-3249	362	22	discuss	discuss	VERB
inlawrev-3249	362	23	the	the	DET
inlawrev-3249	362	24	reasons	reason	NOUN
inlawrev-3249	362	25	why	why	SCONJ
inlawrev-3249	362	26	bellas	bellas	PROPN
inlawrev-3249	362	27	hess	hess	PROPN
inlawrev-3249	362	28	should	should	AUX
inlawrev-3249	362	29	have	have	AUX
inlawrev-3249	362	30	been	be	AUX
inlawrev-3249	362	31	overruled	overrule	VERB
inlawrev-3249	362	32	.	.	PUNCT
inlawrev-3249	363	1	a.	a.	NOUN
inlawrev-3249	364	1	the	the	DET
inlawrev-3249	364	2	majority	majority	NOUN
inlawrev-3249	364	3	opinion.—^the	opinion.—^the	DET
inlawrev-3249	364	4	majority	majority	NOUN
inlawrev-3249	364	5	overruled	overrule	VERB
inlawrev-3249	364	6	the	the	DET
inlawrev-3249	364	7	north	north	PROPN
inlawrev-3249	364	8	dakota	dakota	PROPN
inlawrev-3249	364	9	supreme	supreme	PROPN
inlawrev-3249	364	10	court	court	PROPN
inlawrev-3249	364	11	for	for	ADP
inlawrev-3249	364	12	the	the	DET
inlawrev-3249	364	13	following	follow	VERB
inlawrev-3249	364	14	reasons	reason	NOUN
inlawrev-3249	364	15	:	:	PUNCT
inlawrev-3249	364	16	(	(	PUNCT
inlawrev-3249	364	17	1	1	X
inlawrev-3249	364	18	)	)	PUNCT
inlawrev-3249	364	19	the	the	DET
inlawrev-3249	364	20	dormant	dormant	PROPN
inlawrev-3249	364	21	commerce	commerce	PROPN
inlawrev-3249	364	22	clause	clause	NOUN
inlawrev-3249	364	23	prohibits	prohibit	VERB
inlawrev-3249	364	24	the	the	DET
inlawrev-3249	364	25	taxation	taxation	NOUN
inlawrev-3249	364	26	at	at	ADP
inlawrev-3249	364	27	issue	issue	NOUN
inlawrev-3249	364	28	;	;	PUNCT
inlawrev-3249	364	29	(	(	PUNCT
inlawrev-3249	364	30	2	2	X
inlawrev-3249	364	31	)	)	PUNCT
inlawrev-3249	364	32	bellas	bellas	PROPN
inlawrev-3249	364	33	hess	hess	PROPN
inlawrev-3249	364	34	is	be	AUX
inlawrev-3249	364	35	not	not	PART
inlawrev-3249	364	36	obsolete	obsolete	ADJ
inlawrev-3249	364	37	;	;	PUNCT
inlawrev-3249	364	38	(	(	PUNCT
inlawrev-3249	364	39	3	3	X
inlawrev-3249	364	40	)	)	PUNCT
inlawrev-3249	364	41	the	the	DET
inlawrev-3249	364	42	commerce	commerce	PROPN
inlawrev-3249	364	43	clause	clause	NOUN
inlawrev-3249	364	44	nexus	nexus	NOUN
inlawrev-3249	364	45	requires	require	VERB
inlawrev-3249	364	46	a	a	DET
inlawrev-3249	364	47	higher	high	ADJ
inlawrev-3249	364	48	standard	standard	NOUN
inlawrev-3249	364	49	than	than	ADP
inlawrev-3249	364	50	due	due	ADJ
inlawrev-3249	364	51	process	process	NOUN
inlawrev-3249	364	52	nexus	nexus	NOUN
inlawrev-3249	364	53	;	;	PUNCT
inlawrev-3249	364	54	(	(	PUNCT
inlawrev-3249	364	55	4	4	X
inlawrev-3249	364	56	)	)	PUNCT
inlawrev-3249	364	57	the	the	DET
inlawrev-3249	364	58	benefits	benefit	NOUN
inlawrev-3249	364	59	of	of	ADP
inlawrev-3249	364	60	the	the	DET
inlawrev-3249	364	61	brightline	brightline	NOUN
inlawrev-3249	364	62	"	"	PUNCT
inlawrev-3249	364	63	physical	physical	ADJ
inlawrev-3249	364	64	presence	presence	NOUN
inlawrev-3249	364	65	"	"	PUNCT
inlawrev-3249	364	66	rule	rule	NOUN
inlawrev-3249	364	67	warrant	warrant	VERB
inlawrev-3249	364	68	the	the	DET
inlawrev-3249	364	69	physical	physical	ADJ
inlawrev-3249	364	70	presence	presence	NOUN
inlawrev-3249	364	71	standard	standard	NOUN
inlawrev-3249	364	72	;	;	PUNCT
inlawrev-3249	364	73	and	and	CCONJ
inlawrev-3249	364	74	(	(	PUNCT
inlawrev-3249	364	75	5	5	X
inlawrev-3249	364	76	)	)	PUNCT
inlawrev-3249	364	77	congress	congress	NOUN
inlawrev-3249	364	78	,	,	PUNCT
inlawrev-3249	364	79	if	if	SCONJ
inlawrev-3249	364	80	it	it	PRON
inlawrev-3249	364	81	disagreed	disagree	VERB
inlawrev-3249	364	82	,	,	PUNCT
inlawrev-3249	364	83	could	could	AUX
inlawrev-3249	364	84	simply	simply	ADV
inlawrev-3249	364	85	change	change	VERB
inlawrev-3249	364	86	the	the	DET
inlawrev-3249	364	87	standard.^	standard.^	NOUN
inlawrev-3249	364	88	the	the	DET
inlawrev-3249	364	89	court	court	NOUN
inlawrev-3249	364	90	began	begin	VERB
inlawrev-3249	364	91	by	by	ADP
inlawrev-3249	364	92	saying	say	VERB
inlawrev-3249	364	93	"	"	PUNCT
inlawrev-3249	364	94	the	the	DET
inlawrev-3249	364	95	commerce	commerce	NOUN
inlawrev-3249	364	96	clause	clause	NOUN
inlawrev-3249	364	97	is	be	AUX
inlawrev-3249	364	98	more	more	ADJ
inlawrev-3249	364	99	than	than	ADP
inlawrev-3249	364	100	an	an	DET
inlawrev-3249	364	101	affirmative	affirmative	ADJ
inlawrev-3249	364	102	grant	grant	NOUN
inlawrev-3249	364	103	of	of	ADP
inlawrev-3249	364	104	power	power	NOUN
inlawrev-3249	364	105	;	;	PUNCT
inlawrev-3249	364	106	it	it	PRON
inlawrev-3249	364	107	has	have	VERB
inlawrev-3249	364	108	a	a	DET
inlawrev-3249	364	109	negative	negative	ADJ
inlawrev-3249	364	110	sweep	sweep	NOUN
inlawrev-3249	364	111	as	as	ADV
inlawrev-3249	364	112	well	well	ADV
inlawrev-3249	364	113	.	.	PUNCT
inlawrev-3249	365	1	the	the	DET
inlawrev-3249	365	2	clause	clause	NOUN
inlawrev-3249	365	3	,	,	PUNCT
inlawrev-3249	365	4	in	in	ADP
inlawrev-3249	365	5	justice	justice	NOUN
inlawrev-3249	365	6	stone	stone	NOUN
inlawrev-3249	365	7	's	's	PART
inlawrev-3249	365	8	phrasing	phrasing	NOUN
inlawrev-3249	365	9	,	,	PUNCT
inlawrev-3249	365	10	*	*	PUNCT
inlawrev-3249	365	11	by	by	ADP
inlawrev-3249	365	12	its	its	PRON
inlawrev-3249	365	13	own	own	ADJ
inlawrev-3249	365	14	force	force	NOUN
inlawrev-3249	365	15	'	'	PUNCT
inlawrev-3249	365	16	prohibits	prohibit	VERB
inlawrev-3249	365	17	certain	certain	ADJ
inlawrev-3249	365	18	state	state	NOUN
inlawrev-3249	365	19	actions	action	NOUN
inlawrev-3249	365	20	that	that	PRON
inlawrev-3249	365	21	interfere	interfere	VERB
inlawrev-3249	365	22	with	with	ADP
inlawrev-3249	365	23	interstate	interstate	ADJ
inlawrev-3249	365	24	commerce	commerce	NOUN
inlawrev-3249	365	25	.	.	PUNCT
inlawrev-3249	366	1	"^^	"^^	PROPN
inlawrev-3249	366	2	the	the	DET
inlawrev-3249	366	3	court	court	NOUN
inlawrev-3249	366	4	discussed	discuss	VERB
inlawrev-3249	366	5	its	its	PRON
inlawrev-3249	366	6	own	own	ADJ
inlawrev-3249	366	7	history	history	NOUN
inlawrev-3249	366	8	of	of	ADP
inlawrev-3249	366	9	dormant	dormant	PROPN
inlawrev-3249	366	10	commerce	commerce	PROPN
inlawrev-3249	366	11	clause	clause	NOUN
inlawrev-3249	366	12	jurisprudence	jurisprudence	NOUN
inlawrev-3249	366	13	,	,	PUNCT
inlawrev-3249	366	14	much	much	ADJ
inlawrev-3249	366	15	of	of	ADP
inlawrev-3249	366	16	which	which	PRON
inlawrev-3249	366	17	has	have	AUX
inlawrev-3249	366	18	been	be	AUX
inlawrev-3249	366	19	summarized	summarize	VERB
inlawrev-3249	366	20	above.^^	above.^^	PUNCT
inlawrev-3249	366	21	second	second	ADV
inlawrev-3249	366	22	,	,	PUNCT
inlawrev-3249	366	23	the	the	DET
inlawrev-3249	366	24	court	court	NOUN
inlawrev-3249	366	25	rejected	reject	VERB
inlawrev-3249	366	26	the	the	DET
inlawrev-3249	366	27	north	north	PROPN
inlawrev-3249	366	28	dakota	dakota	PROPN
inlawrev-3249	366	29	supreme	supreme	PROPN
inlawrev-3249	366	30	court	court	PROPN
inlawrev-3249	366	31	's	's	PART
inlawrev-3249	366	32	assertion	assertion	NOUN
inlawrev-3249	366	33	that	that	SCONJ
inlawrev-3249	366	34	complete	complete	ADJ
inlawrev-3249	366	35	auto	auto	NOUN
inlawrev-3249	366	36	transit	transit	NOUN
inlawrev-3249	366	37	v.	v.	ADP
inlawrev-3249	366	38	brady^^	brady^^	NOUN
inlawrev-3249	366	39	rendered	render	VERB
inlawrev-3249	366	40	bellas	bellas	PROPN
inlawrev-3249	366	41	hess	hess	PROPN
inlawrev-3249	366	42	obsolete.^"^	obsolete.^"^	PROPN
inlawrev-3249	367	1	in	in	ADP
inlawrev-3249	367	2	complete	complete	ADJ
inlawrev-3249	367	3	auto	auto	NOUN
inlawrev-3249	367	4	,	,	PUNCT
inlawrev-3249	367	5	mississippi	mississippi	PROPN
inlawrev-3249	367	6	attempted	attempt	VERB
inlawrev-3249	367	7	to	to	PART
inlawrev-3249	367	8	assert	assert	VERB
inlawrev-3249	367	9	its	its	PRON
inlawrev-3249	367	10	gross	gross	ADJ
inlawrev-3249	367	11	income	income	NOUN
inlawrev-3249	367	12	tax	tax	NOUN
inlawrev-3249	367	13	on	on	ADP
inlawrev-3249	367	14	complete	complete	ADJ
inlawrev-3249	367	15	auto	auto	NOUN
inlawrev-3249	367	16	transit	transit	NOUN
inlawrev-3249	367	17	,	,	PUNCT
inlawrev-3249	367	18	a	a	DET
inlawrev-3249	367	19	michigan	michigan	PROPN
inlawrev-3249	367	20	corporation	corporation	NOUN
inlawrev-3249	367	21	engaged	engage	VERB
inlawrev-3249	367	22	in	in	ADP
inlawrev-3249	367	23	the	the	DET
inlawrev-3249	367	24	business	business	NOUN
inlawrev-3249	367	25	of	of	ADP
inlawrev-3249	367	26	transporting	transport	VERB
inlawrev-3249	367	27	vehicles	vehicle	NOUN
inlawrev-3249	367	28	88	88	NUM
inlawrev-3249	367	29	.	.	PUNCT
inlawrev-3249	368	1	although	although	SCONJ
inlawrev-3249	368	2	the	the	DET
inlawrev-3249	368	3	due	due	ADJ
inlawrev-3249	368	4	process	process	NOUN
inlawrev-3249	368	5	clause	clause	NOUN
inlawrev-3249	368	6	is	be	AUX
inlawrev-3249	368	7	generally	generally	ADV
inlawrev-3249	368	8	not	not	PART
inlawrev-3249	368	9	an	an	DET
inlawrev-3249	368	10	obstacle	obstacle	NOUN
inlawrev-3249	368	11	to	to	ADP
inlawrev-3249	368	12	determining	determine	VERB
inlawrev-3249	368	13	nexus	nexus	NOUN
inlawrev-3249	368	14	,	,	PUNCT
inlawrev-3249	368	15	it	it	PRON
inlawrev-3249	368	16	may	may	AUX
inlawrev-3249	368	17	prohibit	prohibit	VERB
inlawrev-3249	368	18	other	other	ADJ
inlawrev-3249	368	19	"	"	PUNCT
inlawrev-3249	368	20	fundamental	fundamental	ADJ
inlawrev-3249	368	21	fairness	fairness	NOUN
inlawrev-3249	368	22	"	"	PUNCT
inlawrev-3249	368	23	violations	violation	NOUN
inlawrev-3249	368	24	such	such	ADJ
inlawrev-3249	368	25	as	as	ADP
inlawrev-3249	368	26	attempts	attempt	NOUN
inlawrev-3249	368	27	by	by	ADP
inlawrev-3249	368	28	a	a	DET
inlawrev-3249	368	29	state	state	NOUN
inlawrev-3249	368	30	to	to	PART
inlawrev-3249	368	31	subject	subject	VERB
inlawrev-3249	368	32	a	a	DET
inlawrev-3249	368	33	company	company	NOUN
inlawrev-3249	368	34	to	to	ADP
inlawrev-3249	368	35	unfair	unfair	ADJ
inlawrev-3249	368	36	"	"	PUNCT
inlawrev-3249	368	37	cumulative	cumulative	ADJ
inlawrev-3249	368	38	taxation	taxation	NOUN
inlawrev-3249	368	39	.	.	PUNCT
inlawrev-3249	368	40	"	"	PUNCT
inlawrev-3249	369	1	see	see	VERB
inlawrev-3249	369	2	generally	generally	ADV
inlawrev-3249	369	3	oklahoma	oklahoma	PROPN
inlawrev-3249	369	4	tax	tax	PROPN
inlawrev-3249	369	5	comm'n	comm'n	PROPN
inlawrev-3249	369	6	v.	v.	PROPN
inlawrev-3249	369	7	jefferson	jefferson	PROPN
inlawrev-3249	369	8	lines	line	NOUN
inlawrev-3249	369	9	,	,	PUNCT
inlawrev-3249	369	10	514	514	NUM
inlawrev-3249	369	11	u.s	u.s	PROPN
inlawrev-3249	369	12	.	.	PROPN
inlawrev-3249	369	13	175	175	NUM
inlawrev-3249	369	14	(	(	PUNCT
inlawrev-3249	369	15	1995	1995	NUM
inlawrev-3249	369	16	)	)	PUNCT
inlawrev-3249	369	17	.	.	PUNCT
inlawrev-3249	370	1	see	see	VERB
inlawrev-3249	370	2	also	also	ADV
inlawrev-3249	370	3	goldberg	goldberg	PROPN
inlawrev-3249	370	4	v.	v.	ADP
inlawrev-3249	370	5	sweet	sweet	ADJ
inlawrev-3249	370	6	,	,	PUNCT
inlawrev-3249	370	7	488	488	NUM
inlawrev-3249	370	8	u.s	u.s	PROPN
inlawrev-3249	370	9	.	.	PROPN
inlawrev-3249	370	10	252	252	NUM
inlawrev-3249	370	11	(	(	PUNCT
inlawrev-3249	370	12	1989	1989	NUM
inlawrev-3249	370	13	)	)	PUNCT
inlawrev-3249	370	14	.	.	PUNCT
inlawrev-3249	371	1	89	89	NUM
inlawrev-3249	371	2	.	.	PUNCT
inlawrev-3249	372	1	see	see	VERB
inlawrev-3249	372	2	quill	quill	NOUN
inlawrev-3249	372	3	,	,	PUNCT
inlawrev-3249	372	4	504	504	NUM
inlawrev-3249	372	5	u.s	u.s	PROPN
inlawrev-3249	372	6	.	.	PROPN
inlawrev-3249	372	7	at	at	ADP
inlawrev-3249	372	8	31	31	NUM
inlawrev-3249	372	9	1	1	NUM
inlawrev-3249	372	10	.	.	PUNCT
inlawrev-3249	373	1	this	this	DET
inlawrev-3249	373	2	standard	standard	NOUN
inlawrev-3249	373	3	is	be	AUX
inlawrev-3249	373	4	not	not	PART
inlawrev-3249	373	5	new	new	ADJ
inlawrev-3249	373	6	.	.	PUNCT
inlawrev-3249	374	1	quill	quill	PROPN
inlawrev-3249	374	2	essentially	essentially	ADV
inlawrev-3249	374	3	affirmed	affirm	VERB
inlawrev-3249	374	4	the	the	DET
inlawrev-3249	374	5	standard	standard	NOUN
inlawrev-3249	374	6	set	set	VERB
inlawrev-3249	374	7	out	out	ADP
inlawrev-3249	374	8	in	in	ADP
inlawrev-3249	374	9	a	a	DET
inlawrev-3249	374	10	franchise	franchise	NOUN
inlawrev-3249	374	11	tax	tax	NOUN
inlawrev-3249	374	12	nexus	nexus	NOUN
inlawrev-3249	374	13	case	case	NOUN
inlawrev-3249	374	14	,	,	PUNCT
inlawrev-3249	374	15	complete	complete	ADJ
inlawrev-3249	374	16	auto	auto	NOUN
inlawrev-3249	374	17	transit	transit	NOUN
inlawrev-3249	374	18	v.	v.	PROPN
inlawrev-3249	374	19	brady	brady	PROPN
inlawrev-3249	374	20	,	,	PUNCT
inlawrev-3249	374	21	430	430	NUM
inlawrev-3249	374	22	u.s	u.s	PROPN
inlawrev-3249	374	23	.	.	PROPN
inlawrev-3249	374	24	274	274	NUM
inlawrev-3249	374	25	,	,	PUNCT
inlawrev-3249	374	26	279	279	NUM
inlawrev-3249	374	27	(	(	PUNCT
inlawrev-3249	374	28	1977	1977	NUM
inlawrev-3249	374	29	)	)	PUNCT
inlawrev-3249	374	30	.	.	PUNCT
inlawrev-3249	375	1	90	90	NUM
inlawrev-3249	375	2	.	.	PUNCT
inlawrev-3249	376	1	see	see	VERB
inlawrev-3249	376	2	quill	quill	NOUN
inlawrev-3249	376	3	,	,	PUNCT
inlawrev-3249	376	4	504	504	NUM
inlawrev-3249	376	5	u.s	u.s	PROPN
inlawrev-3249	376	6	.	.	PROPN
inlawrev-3249	376	7	at	at	ADP
inlawrev-3249	376	8	309	309	NUM
inlawrev-3249	376	9	-	-	SYM
inlawrev-3249	376	10	20	20	NUM
inlawrev-3249	376	11	.	.	PUNCT
inlawrev-3249	376	12	91	91	NUM
inlawrev-3249	376	13	.	.	PUNCT
inlawrev-3249	377	1	i	i	PRON
inlawrev-3249	377	2	d.	d.	PROPN
inlawrev-3249	377	3	at	at	ADP
inlawrev-3249	377	4	309	309	NUM
inlawrev-3249	377	5	.	.	PUNCT
inlawrev-3249	378	1	the	the	DET
inlawrev-3249	378	2	court	court	NOUN
inlawrev-3249	378	3	is	be	AUX
inlawrev-3249	378	4	describing	describe	VERB
inlawrev-3249	378	5	the	the	DET
inlawrev-3249	378	6	"	"	PUNCT
inlawrev-3249	378	7	negative	negative	ADJ
inlawrev-3249	378	8	"	"	PUNCT
inlawrev-3249	378	9	or	or	CCONJ
inlawrev-3249	378	10	"	"	PUNCT
inlawrev-3249	378	11	dormant	dormant	ADJ
inlawrev-3249	378	12	"	"	PUNCT
inlawrev-3249	378	13	commerce	commerce	NOUN
inlawrev-3249	378	14	clause	clause	NOUN
inlawrev-3249	378	15	.	.	PUNCT
inlawrev-3249	379	1	it	it	PRON
inlawrev-3249	379	2	is	be	AUX
inlawrev-3249	379	3	commonly	commonly	ADV
inlawrev-3249	379	4	understood	understand	VERB
inlawrev-3249	379	5	that	that	SCONJ
inlawrev-3249	379	6	where	where	SCONJ
inlawrev-3249	379	7	congress	congress	PROPN
inlawrev-3249	379	8	acts	act	VERB
inlawrev-3249	379	9	,	,	PUNCT
inlawrev-3249	379	10	regulating	regulate	VERB
inlawrev-3249	379	11	interstate	interstate	PROPN
inlawrev-3249	379	12	commerce	commerce	NOUN
inlawrev-3249	379	13	,	,	PUNCT
inlawrev-3249	379	14	the	the	DET
inlawrev-3249	379	15	states	state	NOUN
inlawrev-3249	379	16	may	may	AUX
inlawrev-3249	379	17	not	not	PART
inlawrev-3249	379	18	act	act	VERB
inlawrev-3249	379	19	in	in	ADP
inlawrev-3249	379	20	contravention	contravention	NOUN
inlawrev-3249	379	21	of	of	ADP
inlawrev-3249	379	22	congress	congress	PROPN
inlawrev-3249	379	23	.	.	PUNCT
inlawrev-3249	380	1	also	also	ADV
inlawrev-3249	380	2	,	,	PUNCT
inlawrev-3249	380	3	where	where	SCONJ
inlawrev-3249	380	4	congress	congress	PROPN
inlawrev-3249	380	5	has	have	AUX
inlawrev-3249	380	6	failed	fail	VERB
inlawrev-3249	380	7	to	to	PART
inlawrev-3249	380	8	act	act	VERB
inlawrev-3249	380	9	,	,	PUNCT
inlawrev-3249	380	10	as	as	ADP
inlawrev-3249	380	11	here	here	ADV
inlawrev-3249	380	12	,	,	PUNCT
inlawrev-3249	380	13	the	the	DET
inlawrev-3249	380	14	court	court	NOUN
inlawrev-3249	380	15	often	often	ADV
inlawrev-3249	380	16	interprets	interpret	VERB
inlawrev-3249	380	17	this	this	PRON
inlawrev-3249	380	18	as	as	ADP
inlawrev-3249	380	19	"	"	PUNCT
inlawrev-3249	380	20	negative	negative	ADJ
inlawrev-3249	380	21	"	"	PUNCT
inlawrev-3249	380	22	action	action	NOUN
inlawrev-3249	380	23	,	,	PUNCT
inlawrev-3249	380	24	also	also	ADV
inlawrev-3249	380	25	restricting	restrict	VERB
inlawrev-3249	380	26	state	state	NOUN
inlawrev-3249	380	27	activity	activity	NOUN
inlawrev-3249	380	28	in	in	ADP
inlawrev-3249	380	29	the	the	DET
inlawrev-3249	380	30	interstate	interstate	ADJ
inlawrev-3249	380	31	commerce	commerce	NOUN
inlawrev-3249	380	32	area	area	NOUN
inlawrev-3249	380	33	.	.	PUNCT
inlawrev-3249	381	1	see	see	VERB
inlawrev-3249	381	2	tribe	tribe	PROPN
inlawrev-3249	381	3	,	,	PUNCT
inlawrev-3249	381	4	supra	supra	PROPN
inlawrev-3249	381	5	note	note	PROPN
inlawrev-3249	381	6	4	4	NUM
inlawrev-3249	381	7	,	,	PUNCT
inlawrev-3249	381	8	at	at	ADP
inlawrev-3249	381	9	404	404	NUM
inlawrev-3249	381	10	;	;	PUNCT
inlawrev-3249	381	11	the	the	DET
inlawrev-3249	381	12	supreme	supreme	PROPN
inlawrev-3249	381	13	court	court	PROPN
inlawrev-3249	381	14	,	,	PUNCT
inlawrev-3249	381	15	supra	supra	PROPN
inlawrev-3249	381	16	note	note	NOUN
inlawrev-3249	381	17	81	81	NUM
inlawrev-3249	381	18	.	.	PUNCT
inlawrev-3249	381	19	92	92	NUM
inlawrev-3249	381	20	.	.	PUNCT
inlawrev-3249	382	1	see	see	VERB
inlawrev-3249	382	2	quill	quill	NOUN
inlawrev-3249	382	3	,	,	PUNCT
inlawrev-3249	382	4	504	504	NUM
inlawrev-3249	382	5	u.s	u.s	PROPN
inlawrev-3249	382	6	.	.	PROPN
inlawrev-3249	382	7	at	at	ADP
inlawrev-3249	382	8	309	309	NUM
inlawrev-3249	382	9	.	.	PUNCT
inlawrev-3249	383	1	93	93	NUM
inlawrev-3249	383	2	.	.	PUNCT
inlawrev-3249	384	1	430	430	NUM
inlawrev-3249	384	2	u.s	u.s	PROPN
inlawrev-3249	384	3	.	.	PROPN
inlawrev-3249	384	4	274(1977	274(1977	NUM
inlawrev-3249	384	5	)	)	PUNCT
inlawrev-3249	384	6	.	.	PUNCT
inlawrev-3249	385	1	94	94	NUM
inlawrev-3249	385	2	.	.	PUNCT
inlawrev-3249	386	1	quill	quill	NOUN
inlawrev-3249	386	2	,	,	PUNCT
inlawrev-3249	386	3	504	504	NUM
inlawrev-3249	386	4	u.s	u.s	PROPN
inlawrev-3249	386	5	.	.	PROPN
inlawrev-3249	386	6	at	at	ADP
inlawrev-3249	386	7	3	3	NUM
inlawrev-3249	386	8	10	10	NUM
inlawrev-3249	386	9	.	.	PUNCT
inlawrev-3249	387	1	see	see	AUX
inlawrev-3249	387	2	also	also	ADV
inlawrev-3249	387	3	complete	complete	VERB
inlawrev-3249	387	4	auto	auto	NOUN
inlawrev-3249	387	5	,	,	PUNCT
inlawrev-3249	387	6	430	430	NUM
inlawrev-3249	387	7	u.s	u.s	PROPN
inlawrev-3249	387	8	.	.	PROPN
inlawrev-3249	387	9	at	at	ADP
inlawrev-3249	387	10	279	279	NUM
inlawrev-3249	387	11	.	.	PUNCT
inlawrev-3249	388	1	894	894	NUM
inlawrev-3249	388	2	indiana	indiana	PROPN
inlawrev-3249	388	3	law	law	NOUN
inlawrev-3249	388	4	review	review	NOUN
inlawrev-3249	388	5	[	[	X
inlawrev-3249	388	6	vol	vol	NOUN
inlawrev-3249	388	7	.	.	PUNCT
inlawrev-3249	388	8	30:881	30:881	NUM
inlawrev-3249	388	9	by	by	ADP
inlawrev-3249	388	10	motor	motor	NOUN
inlawrev-3249	388	11	carrier	carrier	NOUN
inlawrev-3249	388	12	for	for	ADP
inlawrev-3249	388	13	general	general	ADJ
inlawrev-3249	388	14	motors.^^	motors.^^	X
inlawrev-3249	388	15	complete	complete	ADJ
inlawrev-3249	388	16	auto	auto	NOUN
inlawrev-3249	388	17	transit	transit	NOUN
inlawrev-3249	388	18	transported	transport	VERB
inlawrev-3249	388	19	vehicles	vehicle	NOUN
inlawrev-3249	388	20	to	to	ADP
inlawrev-3249	388	21	dealers	dealer	NOUN
inlawrev-3249	388	22	in	in	ADP
inlawrev-3249	388	23	mississippi.^^	mississippi.^^	PUNCT
inlawrev-3249	389	1	the	the	DET
inlawrev-3249	389	2	supreme	supreme	PROPN
inlawrev-3249	389	3	court	court	PROPN
inlawrev-3249	389	4	upheld	uphold	VERB
inlawrev-3249	389	5	mississippi	mississippi	NOUN
inlawrev-3249	389	6	's	's	PART
inlawrev-3249	389	7	ability	ability	NOUN
inlawrev-3249	389	8	to	to	PART
inlawrev-3249	389	9	tax	tax	VERB
inlawrev-3249	389	10	complete	complete	ADJ
inlawrev-3249	389	11	auto	auto	NOUN
inlawrev-3249	389	12	transit	transit	NOUN
inlawrev-3249	389	13	.	.	PUNCT
inlawrev-3249	390	1	in	in	ADP
inlawrev-3249	390	2	its	its	PRON
inlawrev-3249	390	3	decision	decision	NOUN
inlawrev-3249	390	4	,	,	PUNCT
inlawrev-3249	390	5	the	the	DET
inlawrev-3249	390	6	court	court	NOUN
inlawrev-3249	390	7	set	set	VERB
inlawrev-3249	390	8	out	out	ADP
inlawrev-3249	390	9	a	a	DET
inlawrev-3249	390	10	four	four	NUM
inlawrev-3249	390	11	prong	prong	NOUN
inlawrev-3249	390	12	test	test	NOUN
inlawrev-3249	390	13	to	to	PART
inlawrev-3249	390	14	use	use	VERB
inlawrev-3249	390	15	in	in	ADP
inlawrev-3249	390	16	evaluating	evaluate	VERB
inlawrev-3249	390	17	a	a	DET
inlawrev-3249	390	18	commerce	commerce	NOUN
inlawrev-3249	390	19	clause	clause	NOUN
inlawrev-3249	390	20	challenge	challenge	NOUN
inlawrev-3249	390	21	to	to	ADP
inlawrev-3249	390	22	a	a	DET
inlawrev-3249	390	23	state	state	NOUN
inlawrev-3249	390	24	's	's	PART
inlawrev-3249	390	25	tax	tax	NOUN
inlawrev-3249	390	26	.	.	PUNCT
inlawrev-3249	391	1	the	the	DET
inlawrev-3249	391	2	test	test	NOUN
inlawrev-3249	391	3	is	be	AUX
inlawrev-3249	391	4	satisfied	satisfied	ADJ
inlawrev-3249	391	5	if	if	SCONJ
inlawrev-3249	391	6	"	"	PUNCT
inlawrev-3249	391	7	the	the	DET
inlawrev-3249	391	8	tax	tax	NOUN
inlawrev-3249	391	9	is	be	AUX
inlawrev-3249	391	10	applied	apply	VERB
inlawrev-3249	391	11	to	to	ADP
inlawrev-3249	391	12	an	an	DET
inlawrev-3249	391	13	activity	activity	NOUN
inlawrev-3249	391	14	with	with	ADP
inlawrev-3249	391	15	a	a	DET
inlawrev-3249	391	16	substantial	substantial	ADJ
inlawrev-3249	391	17	nexus	nexus	NOUN
inlawrev-3249	391	18	with	with	ADP
inlawrev-3249	391	19	the	the	DET
inlawrev-3249	391	20	taxing	tax	VERB
inlawrev-3249	391	21	state	state	NOUN
inlawrev-3249	391	22	,	,	PUNCT
inlawrev-3249	391	23	is	be	AUX
inlawrev-3249	391	24	fairly	fairly	ADV
inlawrev-3249	391	25	apportioned	apportion	VERB
inlawrev-3249	391	26	,	,	PUNCT
inlawrev-3249	391	27	does	do	AUX
inlawrev-3249	391	28	not	not	PART
inlawrev-3249	391	29	discriminate	discriminate	VERB
inlawrev-3249	391	30	against	against	ADP
inlawrev-3249	391	31	interstate	interstate	NOUN
inlawrev-3249	391	32	commerce	commerce	NOUN
inlawrev-3249	391	33	,	,	PUNCT
inlawrev-3249	391	34	and	and	CCONJ
inlawrev-3249	391	35	is	be	AUX
inlawrev-3249	391	36	fairly	fairly	ADV
inlawrev-3249	391	37	related	relate	VERB
inlawrev-3249	391	38	to	to	ADP
inlawrev-3249	391	39	the	the	DET
inlawrev-3249	391	40	services	service	NOUN
inlawrev-3249	391	41	provided	provide	VERB
inlawrev-3249	391	42	by	by	ADP
inlawrev-3249	391	43	the	the	DET
inlawrev-3249	391	44	state	state	NOUN
inlawrev-3249	391	45	.	.	PUNCT
inlawrev-3249	392	1	"	"	PUNCT
inlawrev-3249	392	2	^^	^^	PUNCT
inlawrev-3249	392	3	because	because	SCONJ
inlawrev-3249	392	4	the	the	DET
inlawrev-3249	392	5	supreme	supreme	PROPN
inlawrev-3249	392	6	court	court	PROPN
inlawrev-3249	392	7	phrased	phrase	VERB
inlawrev-3249	392	8	this	this	DET
inlawrev-3249	392	9	test	test	NOUN
inlawrev-3249	392	10	in	in	ADP
inlawrev-3249	392	11	the	the	DET
inlawrev-3249	392	12	conjunctive	conjunctive	NOUN
inlawrev-3249	392	13	,	,	PUNCT
inlawrev-3249	392	14	not	not	PART
inlawrev-3249	392	15	the	the	DET
inlawrev-3249	392	16	disjunctive	disjunctive	ADJ
inlawrev-3249	392	17	,	,	PUNCT
inlawrev-3249	392	18	each	each	PRON
inlawrev-3249	392	19	of	of	ADP
inlawrev-3249	392	20	these	these	DET
inlawrev-3249	392	21	four	four	NUM
inlawrev-3249	392	22	prongs	prong	NOUN
inlawrev-3249	392	23	must	must	AUX
inlawrev-3249	392	24	be	be	AUX
inlawrev-3249	392	25	satisfied	satisfy	VERB
inlawrev-3249	392	26	by	by	ADP
inlawrev-3249	392	27	a	a	DET
inlawrev-3249	392	28	state	state	NOUN
inlawrev-3249	392	29	attempting	attempt	VERB
inlawrev-3249	392	30	to	to	PART
inlawrev-3249	392	31	impose	impose	VERB
inlawrev-3249	392	32	a	a	DET
inlawrev-3249	392	33	tax	tax	NOUN
inlawrev-3249	392	34	on	on	ADP
inlawrev-3249	392	35	an	an	DET
inlawrev-3249	392	36	out	out	ADJ
inlawrev-3249	392	37	-	-	PUNCT
inlawrev-3249	392	38	of	of	ADP
inlawrev-3249	392	39	-	-	PUNCT
inlawrev-3249	392	40	state	state	NOUN
inlawrev-3249	392	41	entity	entity	NOUN
inlawrev-3249	392	42	.	.	PUNCT
inlawrev-3249	393	1	north	north	PROPN
inlawrev-3249	393	2	dakota	dakota	PROPN
inlawrev-3249	393	3	held	hold	VERB
inlawrev-3249	393	4	that	that	SCONJ
inlawrev-3249	393	5	this	this	DET
inlawrev-3249	393	6	new	new	ADJ
inlawrev-3249	393	7	test	test	NOUN
inlawrev-3249	393	8	rendered	render	VERB
inlawrev-3249	393	9	bellas	bellas	PROPN
inlawrev-3249	393	10	hess	hess	PROPN
inlawrev-3249	393	11	obsolete.^^	obsolete.^^	PUNCT
inlawrev-3249	394	1	the	the	DET
inlawrev-3249	394	2	u.s	u.s	PROPN
inlawrev-3249	394	3	.	.	PROPN
inlawrev-3249	394	4	supreme	supreme	PROPN
inlawrev-3249	394	5	court	court	PROPN
inlawrev-3249	394	6	disagreed	disagree	VERB
inlawrev-3249	394	7	,	,	PUNCT
inlawrev-3249	394	8	saying	say	VERB
inlawrev-3249	394	9	that	that	SCONJ
inlawrev-3249	394	10	complete	complete	ADJ
inlawrev-3249	394	11	auto	auto	NOUN
inlawrev-3249	394	12	did	do	AUX
inlawrev-3249	394	13	not	not	PART
inlawrev-3249	394	14	automatically	automatically	ADV
inlawrev-3249	394	15	overrule	overrule	VERB
inlawrev-3249	394	16	bellas	bellas	PROPN
inlawrev-3249	394	17	hess	hess	PROPN
inlawrev-3249	394	18	and	and	CCONJ
inlawrev-3249	394	19	that	that	SCONJ
inlawrev-3249	394	20	three	three	NUM
inlawrev-3249	394	21	weeks	week	NOUN
inlawrev-3249	394	22	after	after	ADP
inlawrev-3249	394	23	deciding	decide	VERB
inlawrev-3249	394	24	complete	complete	ADJ
inlawrev-3249	394	25	auto	auto	NOUN
inlawrev-3249	394	26	,	,	PUNCT
inlawrev-3249	394	27	bellas	bellas	PROPN
inlawrev-3249	394	28	hess	hess	PROPN
inlawrev-3249	394	29	was	be	AUX
inlawrev-3249	394	30	cited	cite	VERB
inlawrev-3249	394	31	in	in	ADP
inlawrev-3249	394	32	national	national	PROPN
inlawrev-3249	394	33	geographic	geographic	PROPN
inlawrev-3249	394	34	for	for	SCONJ
inlawrev-3249	394	35	the	the	DET
inlawrev-3249	394	36	proposition	proposition	NOUN
inlawrev-3249	394	37	that	that	SCONJ
inlawrev-3249	394	38	"	"	PUNCT
inlawrev-3249	394	39	a	a	DET
inlawrev-3249	394	40	vendor	vendor	NOUN
inlawrev-3249	394	41	whose	whose	DET
inlawrev-3249	394	42	only	only	ADJ
inlawrev-3249	394	43	contacts	contact	NOUN
inlawrev-3249	394	44	with	with	ADP
inlawrev-3249	394	45	the	the	DET
inlawrev-3249	394	46	taxing	tax	VERB
inlawrev-3249	394	47	state	state	NOUN
inlawrev-3249	394	48	are	be	AUX
inlawrev-3249	394	49	by	by	ADP
inlawrev-3249	394	50	mail	mail	NOUN
inlawrev-3249	394	51	or	or	CCONJ
inlawrev-3249	394	52	common	common	ADJ
inlawrev-3249	394	53	carrier	carrier	NOUN
inlawrev-3249	394	54	lacks	lack	VERB
inlawrev-3249	394	55	the	the	DET
inlawrev-3249	394	56	'	'	PUNCT
inlawrev-3249	394	57	substantial	substantial	ADJ
inlawrev-3249	394	58	nexus	nexus	NOUN
inlawrev-3249	394	59	'	'	PUNCT
inlawrev-3249	394	60	required	require	VERB
inlawrev-3249	394	61	by	by	ADP
inlawrev-3249	394	62	the	the	DET
inlawrev-3249	394	63	commerce	commerce	NOUN
inlawrev-3249	394	64	clause	clause	NOUN
inlawrev-3249	394	65	.	.	PUNCT
inlawrev-3249	395	1	"^^	"^^	PROPN
inlawrev-3249	395	2	third	third	ADV
inlawrev-3249	395	3	,	,	PUNCT
inlawrev-3249	395	4	the	the	DET
inlawrev-3249	395	5	court	court	NOUN
inlawrev-3249	395	6	discussed	discuss	VERB
inlawrev-3249	395	7	the	the	DET
inlawrev-3249	395	8	due	due	ADJ
inlawrev-3249	395	9	process	process	NOUN
inlawrev-3249	395	10	and	and	CCONJ
inlawrev-3249	395	11	commerce	commerce	NOUN
inlawrev-3249	395	12	clauses	clause	NOUN
inlawrev-3249	395	13	,	,	PUNCT
inlawrev-3249	395	14	their	their	PRON
inlawrev-3249	395	15	respective	respective	ADJ
inlawrev-3249	395	16	standards	standard	NOUN
inlawrev-3249	395	17	,	,	PUNCT
inlawrev-3249	395	18	and	and	CCONJ
inlawrev-3249	395	19	the	the	DET
inlawrev-3249	395	20	reasons	reason	NOUN
inlawrev-3249	395	21	why	why	SCONJ
inlawrev-3249	395	22	the	the	DET
inlawrev-3249	395	23	commerce	commerce	PROPN
inlawrev-3249	395	24	clause	clause	NOUN
inlawrev-3249	395	25	nexus	nexus	NOUN
inlawrev-3249	395	26	standard	standard	NOUN
inlawrev-3249	395	27	is	be	AUX
inlawrev-3249	395	28	higher	high	ADJ
inlawrev-3249	395	29	than	than	ADP
inlawrev-3249	395	30	the	the	DET
inlawrev-3249	395	31	due	due	ADJ
inlawrev-3249	395	32	process	process	NOUN
inlawrev-3249	395	33	nexus	nexus	NOUN
inlawrev-3249	395	34	standard	standard	NOUN
inlawrev-3249	395	35	.	.	PUNCT
inlawrev-3249	396	1	after	after	ADP
inlawrev-3249	396	2	discussing	discuss	VERB
inlawrev-3249	396	3	why	why	SCONJ
inlawrev-3249	396	4	the	the	DET
inlawrev-3249	396	5	standards	standard	NOUN
inlawrev-3249	396	6	are	be	AUX
inlawrev-3249	396	7	different	different	ADJ
inlawrev-3249	396	8	,	,	PUNCT
inlawrev-3249	396	9	^^	^^	PUNCT
inlawrev-3249	396	10	the	the	DET
inlawrev-3249	396	11	court	court	NOUN
inlawrev-3249	396	12	reviewed	review	VERB
inlawrev-3249	396	13	the	the	DET
inlawrev-3249	396	14	origins	origin	NOUN
inlawrev-3249	396	15	of	of	ADP
inlawrev-3249	396	16	the	the	DET
inlawrev-3249	396	17	commerce	commerce	NOUN
inlawrev-3249	396	18	clause	clause	NOUN
inlawrev-3249	396	19	in	in	ADP
inlawrev-3249	396	20	the	the	DET
inlawrev-3249	396	21	context	context	NOUN
inlawrev-3249	396	22	of	of	ADP
inlawrev-3249	396	23	why	why	SCONJ
inlawrev-3249	396	24	it	it	PRON
inlawrev-3249	396	25	was	be	AUX
inlawrev-3249	396	26	included	include	VERB
inlawrev-3249	396	27	in	in	ADP
inlawrev-3249	396	28	the	the	DET
inlawrev-3249	396	29	constitution	constitution	NOUN
inlawrev-3249	396	30	.	.	PUNCT
inlawrev-3249	397	1	^^^	^^^	ADJ
inlawrev-3249	397	2	the	the	DET
inlawrev-3249	397	3	framers	framer	NOUN
inlawrev-3249	397	4	intended	intend	VERB
inlawrev-3249	397	5	the	the	DET
inlawrev-3249	397	6	commerce	commerce	NOUN
inlawrev-3249	397	7	clause	clause	NOUN
inlawrev-3249	397	8	as	as	ADP
inlawrev-3249	397	9	a	a	DET
inlawrev-3249	397	10	cure	cure	NOUN
inlawrev-3249	397	11	to	to	ADP
inlawrev-3249	397	12	the	the	DET
inlawrev-3249	397	13	states	state	NOUN
inlawrev-3249	397	14	'	'	PART
inlawrev-3249	397	15	protectionist	protectionist	ADJ
inlawrev-3249	397	16	practices	practice	NOUN
inlawrev-3249	397	17	under	under	ADP
inlawrev-3249	397	18	the	the	DET
inlawrev-3249	397	19	articles	article	NOUN
inlawrev-3249	397	20	of	of	ADP
inlawrev-3249	397	21	confederation	confederation	NOUN
inlawrev-3249	397	22	.	.	PUNCT
inlawrev-3249	398	1	^^^	^^^	NOUN
inlawrev-3249	398	2	accordingly	accordingly	ADV
inlawrev-3249	398	3	,	,	PUNCT
inlawrev-3249	398	4	the	the	DET
inlawrev-3249	398	5	court	court	NOUN
inlawrev-3249	398	6	reasoned	reason	VERB
inlawrev-3249	398	7	,	,	PUNCT
inlawrev-3249	398	8	"	"	PUNCT
inlawrev-3249	398	9	we	we	PRON
inlawrev-3249	398	10	have	have	AUX
inlawrev-3249	398	11	ruled	rule	VERB
inlawrev-3249	398	12	that	that	SCONJ
inlawrev-3249	398	13	[	[	X
inlawrev-3249	398	14	the	the	DET
inlawrev-3249	398	15	]	]	X
inlawrev-3249	398	16	clause	clause	NOUN
inlawrev-3249	398	17	prohibits	prohibit	VERB
inlawrev-3249	398	18	discrimination	discrimination	NOUN
inlawrev-3249	398	19	against	against	ADP
inlawrev-3249	398	20	interstate	interstate	ADJ
inlawrev-3249	398	21	commerce	commerce	NOUN
inlawrev-3249	398	22	.	.	PUNCT
inlawrev-3249	398	23	.	.	PUNCT
inlawrev-3249	398	24	.	.	PUNCT
inlawrev-3249	399	1	and	and	CCONJ
inlawrev-3249	399	2	bars	bar	VERB
inlawrev-3249	399	3	state	state	NOUN
inlawrev-3249	399	4	regulations	regulation	NOUN
inlawrev-3249	399	5	that	that	PRON
inlawrev-3249	399	6	unduly	unduly	ADV
inlawrev-3249	399	7	burden	burden	VERB
inlawrev-3249	399	8	interstate	interstate	ADJ
inlawrev-3249	399	9	commerce	commerce	NOUN
inlawrev-3249	399	10	.	.	PUNCT
inlawrev-3249	399	11	.	.	PUNCT
inlawrev-3249	399	12	.	.	PUNCT
inlawrev-3249	400	1	."^	."^	PROPN
inlawrev-3249	400	2	°	°	PROPN
inlawrev-3249	400	3	^	^	PUNCT
inlawrev-3249	400	4	the	the	DET
inlawrev-3249	400	5	court	court	NOUN
inlawrev-3249	400	6	's	's	PART
inlawrev-3249	400	7	statements	statement	NOUN
inlawrev-3249	400	8	,	,	PUNCT
inlawrev-3249	400	9	in	in	ADP
inlawrev-3249	400	10	upholding	uphold	VERB
inlawrev-3249	400	11	bellas	bellas	PROPN
inlawrev-3249	400	12	hess	hess	PROPN
inlawrev-3249	400	13	on	on	ADP
inlawrev-3249	400	14	commerce	commerce	PROPN
inlawrev-3249	400	15	clause	clause	NOUN
inlawrev-3249	400	16	grounds	ground	NOUN
inlawrev-3249	400	17	,	,	PUNCT
inlawrev-3249	400	18	tacitly	tacitly	ADV
inlawrev-3249	400	19	implied	imply	VERB
inlawrev-3249	400	20	that	that	SCONJ
inlawrev-3249	400	21	the	the	DET
inlawrev-3249	400	22	lack	lack	NOUN
inlawrev-3249	400	23	of	of	ADP
inlawrev-3249	400	24	a	a	DET
inlawrev-3249	400	25	physical	physical	ADJ
inlawrev-3249	400	26	presence	presence	NOUN
inlawrev-3249	400	27	in	in	ADP
inlawrev-3249	400	28	a	a	DET
inlawrev-3249	400	29	taxing	tax	VERB
inlawrev-3249	400	30	state	state	NOUN
inlawrev-3249	400	31	makes	make	VERB
inlawrev-3249	400	32	the	the	DET
inlawrev-3249	400	33	regulation	regulation	NOUN
inlawrev-3249	400	34	of	of	ADP
inlawrev-3249	400	35	that	that	DET
inlawrev-3249	400	36	entity	entity	NOUN
inlawrev-3249	400	37	"	"	PUNCT
inlawrev-3249	400	38	unduly	unduly	ADV
inlawrev-3249	400	39	burdensome	burdensome	ADJ
inlawrev-3249	400	40	"	"	PUNCT
inlawrev-3249	400	41	on	on	ADP
inlawrev-3249	400	42	interstate	interstate	ADJ
inlawrev-3249	400	43	commerce	commerce	NOUN
inlawrev-3249	400	44	and	and	CCONJ
inlawrev-3249	400	45	therefore	therefore	ADV
inlawrev-3249	400	46	in	in	ADP
inlawrev-3249	400	47	violation	violation	NOUN
inlawrev-3249	400	48	of	of	ADP
inlawrev-3249	400	49	the	the	DET
inlawrev-3249	400	50	commerce	commerce	NOUN
inlawrev-3249	400	51	clause	clause	NOUN
inlawrev-3249	400	52	.	.	PUNCT
inlawrev-3249	401	1	fourth	fourth	ADJ
inlawrev-3249	401	2	,	,	PUNCT
inlawrev-3249	401	3	the	the	DET
inlawrev-3249	401	4	court	court	NOUN
inlawrev-3249	401	5	attacked	attack	VERB
inlawrev-3249	401	6	north	north	PROPN
inlawrev-3249	401	7	dakota	dakota	PROPN
inlawrev-3249	401	8	's	's	PART
inlawrev-3249	401	9	assertion	assertion	NOUN
inlawrev-3249	401	10	that	that	SCONJ
inlawrev-3249	401	11	bellas	bellas	PROPN
inlawrev-3249	401	12	hess	hess	PROPN
inlawrev-3249	401	13	had	have	AUX
inlawrev-3249	401	14	been	be	AUX
inlawrev-3249	401	15	rendered	render	VERB
inlawrev-3249	401	16	obsolete	obsolete	ADJ
inlawrev-3249	401	17	by	by	ADP
inlawrev-3249	401	18	the	the	DET
inlawrev-3249	401	19	evolution	evolution	NOUN
inlawrev-3249	401	20	of	of	ADP
inlawrev-3249	401	21	the	the	DET
inlawrev-3249	401	22	court	court	NOUN
inlawrev-3249	401	23	's	's	PART
inlawrev-3249	401	24	due	due	ADJ
inlawrev-3249	401	25	process	process	NOUN
inlawrev-3249	401	26	and	and	CCONJ
inlawrev-3249	401	27	commerce	commerce	NOUN
inlawrev-3249	401	28	clause	clause	NOUN
inlawrev-3249	401	29	jurisprudence	jurisprudence	NOUN
inlawrev-3249	401	30	.	.	PUNCT
inlawrev-3249	402	1	the	the	DET
inlawrev-3249	402	2	court	court	NOUN
inlawrev-3249	402	3	said	say	VERB
inlawrev-3249	402	4	,	,	PUNCT
inlawrev-3249	402	5	"	"	PUNCT
inlawrev-3249	402	6	although	although	SCONJ
inlawrev-3249	402	7	we	we	PRON
inlawrev-3249	402	8	agree	agree	VERB
inlawrev-3249	402	9	with	with	ADP
inlawrev-3249	402	10	the	the	DET
inlawrev-3249	402	11	state	state	NOUN
inlawrev-3249	402	12	court	court	NOUN
inlawrev-3249	402	13	's	's	PART
inlawrev-3249	402	14	assessment	assessment	NOUN
inlawrev-3249	402	15	of	of	ADP
inlawrev-3249	402	16	the	the	DET
inlawrev-3249	402	17	evolution	evolution	NOUN
inlawrev-3249	402	18	of	of	ADP
inlawrev-3249	402	19	our	our	PRON
inlawrev-3249	402	20	cases	case	NOUN
inlawrev-3249	402	21	,	,	PUNCT
inlawrev-3249	402	22	we	we	PRON
inlawrev-3249	402	23	do	do	AUX
inlawrev-3249	402	24	not	not	PART
inlawrev-3249	402	25	share	share	VERB
inlawrev-3249	402	26	its	its	PRON
inlawrev-3249	402	27	conclusion	conclusion	NOUN
inlawrev-3249	402	28	that	that	SCONJ
inlawrev-3249	402	29	this	this	DET
inlawrev-3249	402	30	evolution	evolution	NOUN
inlawrev-3249	402	31	indicates	indicate	VERB
inlawrev-3249	402	32	that	that	SCONJ
inlawrev-3249	402	33	the	the	DET
inlawrev-3249	402	34	commerce	commerce	PROPN
inlawrev-3249	402	35	clause	clause	NOUN
inlawrev-3249	402	36	ruling	ruling	NOUN
inlawrev-3249	402	37	of	of	ADP
inlawrev-3249	402	38	bellas	bellas	PROPN
inlawrev-3249	402	39	hess	hess	PROPN
inlawrev-3249	402	40	is	be	AUX
inlawrev-3249	402	41	no	no	ADV
inlawrev-3249	402	42	longer	long	ADJ
inlawrev-3249	402	43	95	95	NUM
inlawrev-3249	402	44	.	.	PUNCT
inlawrev-3249	403	1	complete	complete	ADJ
inlawrev-3249	403	2	auto	auto	PROPN
inlawrev-3249	403	3	,	,	PUNCT
inlawrev-3249	403	4	430	430	NUM
inlawrev-3249	403	5	u.s	u.s	PROPN
inlawrev-3249	403	6	.	.	PROPN
inlawrev-3249	403	7	at	at	ADP
inlawrev-3249	403	8	276	276	NUM
inlawrev-3249	403	9	.	.	PUNCT
inlawrev-3249	404	1	96	96	NUM
inlawrev-3249	404	2	.	.	PUNCT
inlawrev-3249	405	1	see	see	VERB
inlawrev-3249	405	2	i	i	PRON
inlawrev-3249	405	3	d.	d.	PROPN
inlawrev-3249	405	4	97	97	NUM
inlawrev-3249	405	5	.	.	PUNCT
inlawrev-3249	406	1	i	i	PRON
inlawrev-3249	406	2	d.	d.	PROPN
inlawrev-3249	406	3	at	at	ADP
inlawrev-3249	406	4	279	279	NUM
inlawrev-3249	406	5	.	.	PUNCT
inlawrev-3249	407	1	98	98	NUM
inlawrev-3249	407	2	.	.	PUNCT
inlawrev-3249	408	1	state	state	PROPN
inlawrev-3249	408	2	ex	ex	X
inlawrev-3249	408	3	rel	rel	PROPN
inlawrev-3249	408	4	heitkamp	heitkamp	PROPN
inlawrev-3249	408	5	v.	v.	PROPN
inlawrev-3249	408	6	quill	quill	PROPN
inlawrev-3249	408	7	corp	corp	PROPN
inlawrev-3249	408	8	.	.	PROPN
inlawrev-3249	408	9	,	,	PUNCT
inlawrev-3249	408	10	470	470	NUM
inlawrev-3249	408	11	n.w.2d	n.w.2d	ADP
inlawrev-3249	408	12	203	203	NUM
inlawrev-3249	408	13	,	,	PUNCT
inlawrev-3249	408	14	214	214	NUM
inlawrev-3249	408	15	(	(	PUNCT
inlawrev-3249	408	16	n.d	n.d	PROPN
inlawrev-3249	408	17	.	.	PROPN
inlawrev-3249	408	18	1991	1991	NUM
inlawrev-3249	408	19	)	)	PUNCT
inlawrev-3249	408	20	,	,	PUNCT
inlawrev-3249	408	21	rev'd	rev'd	VERB
inlawrev-3249	408	22	,	,	PUNCT
inlawrev-3249	408	23	504	504	NUM
inlawrev-3249	408	24	u.s	u.s	PROPN
inlawrev-3249	408	25	.	.	PROPN
inlawrev-3249	408	26	298	298	NUM
inlawrev-3249	408	27	(	(	PUNCT
inlawrev-3249	408	28	1992	1992	NUM
inlawrev-3249	408	29	)	)	PUNCT
inlawrev-3249	408	30	.	.	PUNCT
inlawrev-3249	409	1	99	99	NUM
inlawrev-3249	409	2	.	.	PUNCT
inlawrev-3249	410	1	(	(	PUNCT
inlawrev-3249	410	2	2	2	NUM
inlawrev-3249	410	3	^	^	SYM
inlawrev-3249	410	4	7/	7/	NUM
inlawrev-3249	410	5	,	,	PUNCT
inlawrev-3249	410	6	504	504	NUM
inlawrev-3249	410	7	u.s	u.s	PROPN
inlawrev-3249	410	8	.	.	PROPN
inlawrev-3249	410	9	at	at	ADP
inlawrev-3249	410	10	311	311	NUM
inlawrev-3249	410	11	.	.	NOUN
inlawrev-3249	410	12	100	100	NUM
inlawrev-3249	410	13	.	.	PUNCT
inlawrev-3249	411	1	see	see	VERB
inlawrev-3249	411	2	i	i	PRON
inlawrev-3249	411	3	d.	d.	PROPN
inlawrev-3249	411	4	2x3x2	2x3x2	NUM
inlawrev-3249	411	5	.	.	PUNCT
inlawrev-3249	412	1	101	101	NUM
inlawrev-3249	412	2	.	.	PUNCT
inlawrev-3249	413	1	see	see	VERB
inlawrev-3249	413	2	i	i	PRON
inlawrev-3249	413	3	d.	d.	PROPN
inlawrev-3249	413	4	see	see	VERB
inlawrev-3249	413	5	also	also	ADV
inlawrev-3249	413	6	the	the	DET
inlawrev-3249	413	7	federalist	federalist	NOUN
inlawrev-3249	413	8	,	,	PUNCT
inlawrev-3249	413	9	supra	supra	PROPN
inlawrev-3249	413	10	note	note	NOUN
inlawrev-3249	413	11	8	8	NUM
inlawrev-3249	413	12	.	.	NOUN
inlawrev-3249	413	13	102	102	NUM
inlawrev-3249	413	14	.	.	PUNCT
inlawrev-3249	414	1	gw///	gw///	PROPN
inlawrev-3249	414	2	,	,	PUNCT
inlawrev-3249	414	3	504	504	NUM
inlawrev-3249	414	4	u.s	u.s	PROPN
inlawrev-3249	414	5	.	.	PROPN
inlawrev-3249	414	6	at	at	ADP
inlawrev-3249	414	7	312	312	NUM
inlawrev-3249	414	8	.	.	NOUN
inlawrev-3249	414	9	103	103	NUM
inlawrev-3249	414	10	.	.	PUNCT
inlawrev-3249	415	1	i	i	PRON
inlawrev-3249	415	2	d.	d.	PROPN
inlawrev-3249	415	3	(	(	PUNCT
inlawrev-3249	415	4	citing	cite	VERB
inlawrev-3249	415	5	kassel	kassel	PROPN
inlawrev-3249	415	6	v.	v.	CCONJ
inlawrev-3249	415	7	consolidated	consolidated	PROPN
inlawrev-3249	415	8	freightways	freightways	PROPN
inlawrev-3249	415	9	corp	corp	PROPN
inlawrev-3249	415	10	.	.	PROPN
inlawrev-3249	415	11	,	,	PUNCT
inlawrev-3249	415	12	450	450	NUM
inlawrev-3249	415	13	u.s	u.s	PROPN
inlawrev-3249	415	14	.	.	PROPN
inlawrev-3249	415	15	662	662	NUM
inlawrev-3249	415	16	(	(	PUNCT
inlawrev-3249	415	17	1981	1981	NUM
inlawrev-3249	415	18	)	)	PUNCT
inlawrev-3249	415	19	;	;	PUNCT
inlawrev-3249	415	20	philadelphia	philadelphia	PROPN
inlawrev-3249	415	21	v.	v.	ADP
inlawrev-3249	415	22	new	new	PROPN
inlawrev-3249	415	23	jersey	jersey	PROPN
inlawrev-3249	415	24	,	,	PUNCT
inlawrev-3249	415	25	437	437	NUM
inlawrev-3249	415	26	u.s	u.s	PROPN
inlawrev-3249	415	27	.	.	PROPN
inlawrev-3249	415	28	617	617	NUM
inlawrev-3249	415	29	(	(	PUNCT
inlawrev-3249	415	30	1978	1978	NUM
inlawrev-3249	415	31	)	)	PUNCT
inlawrev-3249	415	32	)	)	PUNCT
inlawrev-3249	415	33	.	.	PUNCT
inlawrev-3249	416	1	1	1	NUM
inlawrev-3249	416	2	997	997	NUM
inlawrev-3249	416	3	]	]	PUNCT
inlawrev-3249	416	4	mail	mail	NOUN
inlawrev-3249	416	5	order	order	NOUN
inlawrev-3249	416	6	retailers	retailer	VERB
inlawrev-3249	416	7	895	895	NUM
inlawrev-3249	416	8	good	good	ADJ
inlawrev-3249	416	9	law	law	NOUN
inlawrev-3249	416	10	.	.	PUNCT
inlawrev-3249	417	1	"^^	"^^	VERB
inlawrev-3249	417	2	although	although	SCONJ
inlawrev-3249	417	3	the	the	DET
inlawrev-3249	417	4	north	north	PROPN
inlawrev-3249	417	5	dakota	dakota	PROPN
inlawrev-3249	417	6	supreme	supreme	PROPN
inlawrev-3249	417	7	court	court	PROPN
inlawrev-3249	417	8	concluded	conclude	VERB
inlawrev-3249	417	9	that	that	SCONJ
inlawrev-3249	417	10	bellas	bellas	PROPN
inlawrev-3249	417	11	hess	hess	PROPN
inlawrev-3249	417	12	died	die	VERB
inlawrev-3249	417	13	with	with	ADP
inlawrev-3249	417	14	the	the	DET
inlawrev-3249	417	15	court	court	NOUN
inlawrev-3249	417	16	's	's	PART
inlawrev-3249	417	17	shift	shift	NOUN
inlawrev-3249	417	18	away	away	ADV
inlawrev-3249	417	19	from	from	ADP
inlawrev-3249	417	20	formalistic	formalistic	ADJ
inlawrev-3249	417	21	tests	test	NOUN
inlawrev-3249	417	22	used	use	VERB
inlawrev-3249	417	23	in	in	ADP
inlawrev-3249	417	24	the	the	DET
inlawrev-3249	417	25	era	era	NOUN
inlawrev-3249	417	26	of	of	ADP
inlawrev-3249	417	27	bellas	bellas	PROPN
inlawrev-3249	417	28	hess	hess	PROPN
inlawrev-3249	417	29	,	,	PUNCT
inlawrev-3249	417	30	the	the	DET
inlawrev-3249	417	31	supreme	supreme	PROPN
inlawrev-3249	417	32	court	court	PROPN
inlawrev-3249	417	33	reaffirmed	reaffirm	VERB
inlawrev-3249	417	34	the	the	DET
inlawrev-3249	417	35	"	"	PUNCT
inlawrev-3249	417	36	bright	bright	ADJ
inlawrev-3249	417	37	-	-	PUNCT
inlawrev-3249	417	38	line	line	NOUN
inlawrev-3249	417	39	"	"	PUNCT
inlawrev-3249	417	40	rule	rule	NOUN
inlawrev-3249	417	41	promulgated	promulgate	VERB
inlawrev-3249	417	42	by	by	ADP
inlawrev-3249	417	43	bellas	bellas	PROPN
inlawrev-3249	417	44	hess}^^	hess}^^	PROPN
inlawrev-3249	417	45	the	the	DET
inlawrev-3249	417	46	court	court	NOUN
inlawrev-3249	417	47	stated	state	VERB
inlawrev-3249	417	48	,	,	PUNCT
inlawrev-3249	417	49	"	"	PUNCT
inlawrev-3249	417	50	we	we	PRON
inlawrev-3249	417	51	have	have	AUX
inlawrev-3249	417	52	never	never	ADV
inlawrev-3249	417	53	intimated	intimate	VERB
inlawrev-3249	417	54	a	a	DET
inlawrev-3249	417	55	desire	desire	NOUN
inlawrev-3249	417	56	to	to	PART
inlawrev-3249	417	57	reject	reject	VERB
inlawrev-3249	417	58	all	all	DET
inlawrev-3249	417	59	estabushed	estabushed	ADJ
inlawrev-3249	417	60	'	'	PUNCT
inlawrev-3249	417	61	bright	bright	ADJ
inlawrev-3249	417	62	une	une	NOUN
inlawrev-3249	417	63	'	'	PUNCT
inlawrev-3249	417	64	tests	test	NOUN
inlawrev-3249	417	65	.	.	PUNCT
inlawrev-3249	418	1	"^	"^	X
inlawrev-3249	418	2	°	°	PROPN
inlawrev-3249	418	3	^	^	PUNCT
inlawrev-3249	418	4	the	the	DET
inlawrev-3249	418	5	court	court	NOUN
inlawrev-3249	418	6	then	then	ADV
inlawrev-3249	418	7	gave	give	VERB
inlawrev-3249	418	8	several	several	ADJ
inlawrev-3249	418	9	reasons	reason	NOUN
inlawrev-3249	418	10	for	for	ADP
inlawrev-3249	418	11	retaining	retain	VERB
inlawrev-3249	418	12	the	the	DET
inlawrev-3249	418	13	rule	rule	NOUN
inlawrev-3249	418	14	.	.	PUNCT
inlawrev-3249	419	1	first	first	ADV
inlawrev-3249	419	2	,	,	PUNCT
inlawrev-3249	419	3	a	a	DET
inlawrev-3249	419	4	bright	bright	ADJ
inlawrev-3249	419	5	-	-	PUNCT
inlawrev-3249	419	6	hne	hne	NOUN
inlawrev-3249	419	7	rule	rule	NOUN
inlawrev-3249	419	8	"	"	PUNCT
inlawrev-3249	419	9	encourages	encourage	VERB
inlawrev-3249	419	10	settled	settle	VERB
inlawrev-3249	419	11	expectations	expectation	NOUN
inlawrev-3249	419	12	and	and	CCONJ
inlawrev-3249	419	13	,	,	PUNCT
inlawrev-3249	419	14	in	in	ADP
inlawrev-3249	419	15	doing	do	VERB
inlawrev-3249	419	16	so	so	ADV
inlawrev-3249	419	17	,	,	PUNCT
inlawrev-3249	419	18	fosters	foster	VERB
inlawrev-3249	419	19	investment	investment	NOUN
inlawrev-3249	419	20	by	by	ADP
inlawrev-3249	419	21	businesses	business	NOUN
inlawrev-3249	419	22	and	and	CCONJ
inlawrev-3249	419	23	individuals	individual	NOUN
inlawrev-3249	419	24	.	.	PUNCT
inlawrev-3249	419	25	"^^^	"^^^	PUNCT
inlawrev-3249	420	1	second	second	ADV
inlawrev-3249	420	2	,	,	PUNCT
inlawrev-3249	420	3	bellas	bellas	PROPN
inlawrev-3249	420	4	hess	hess	PROPN
inlawrev-3249	420	5	has	have	AUX
inlawrev-3249	420	6	"	"	PUNCT
inlawrev-3249	420	7	engendered	engender	VERB
inlawrev-3249	420	8	substantial	substantial	ADJ
inlawrev-3249	420	9	reliance	reliance	NOUN
inlawrev-3249	421	1	[	[	X
inlawrev-3249	421	2	on	on	ADP
inlawrev-3249	421	3	the	the	DET
inlawrev-3249	421	4	part	part	NOUN
inlawrev-3249	421	5	of	of	ADP
inlawrev-3249	421	6	businesses	business	NOUN
inlawrev-3249	421	7	]	]	PUNCT
inlawrev-3249	421	8	and	and	CCONJ
inlawrev-3249	421	9	has	have	AUX
inlawrev-3249	421	10	become	become	VERB
inlawrev-3249	421	11	part	part	NOUN
inlawrev-3249	421	12	of	of	ADP
inlawrev-3249	421	13	the	the	DET
inlawrev-3249	421	14	basic	basic	ADJ
inlawrev-3249	421	15	framework	framework	NOUN
inlawrev-3249	421	16	of	of	ADP
inlawrev-3249	421	17	a	a	DET
inlawrev-3249	421	18	sizable	sizable	ADJ
inlawrev-3249	421	19	industry	industry	NOUN
inlawrev-3249	421	20	.	.	PUNCT
inlawrev-3249	422	1	"^^^	"^^^	PUNCT
inlawrev-3249	423	1	third	third	ADV
inlawrev-3249	423	2	,	,	PUNCT
inlawrev-3249	423	3	the	the	DET
inlawrev-3249	423	4	doctrine	doctrine	NOUN
inlawrev-3249	423	5	of	of	ADP
inlawrev-3249	423	6	stare	stare	ADJ
inlawrev-3249	423	7	decisis	decisis	NOUN
inlawrev-3249	423	8	underscores	underscore	VERB
inlawrev-3249	423	9	the	the	DET
inlawrev-3249	423	10	importance	importance	NOUN
inlawrev-3249	423	11	of	of	ADP
inlawrev-3249	423	12	the	the	DET
inlawrev-3249	423	13	"	"	PUNCT
inlawrev-3249	423	14	interest	interest	NOUN
inlawrev-3249	423	15	in	in	ADP
inlawrev-3249	423	16	stability	stability	NOUN
inlawrev-3249	423	17	and	and	CCONJ
inlawrev-3249	423	18	orderly	orderly	ADJ
inlawrev-3249	423	19	development	development	NOUN
inlawrev-3249	423	20	of	of	ADP
inlawrev-3249	423	21	the	the	DET
inlawrev-3249	423	22	law	law	NOUN
inlawrev-3249	423	23	.	.	PUNCT
inlawrev-3249	424	1	"^^	"^^	PROPN
inlawrev-3249	424	2	finally	finally	ADV
inlawrev-3249	424	3	,	,	PUNCT
inlawrev-3249	424	4	the	the	DET
inlawrev-3249	424	5	majority	majority	NOUN
inlawrev-3249	424	6	opinion	opinion	NOUN
inlawrev-3249	424	7	relied	rely	VERB
inlawrev-3249	424	8	heavily	heavily	ADV
inlawrev-3249	424	9	on	on	ADP
inlawrev-3249	424	10	congress	congress	PROPN
inlawrev-3249	424	11	'	'	PART
inlawrev-3249	424	12	ability	ability	NOUN
inlawrev-3249	424	13	to	to	PART
inlawrev-3249	424	14	overturn	overturn	VERB
inlawrev-3249	424	15	its	its	PRON
inlawrev-3249	424	16	commerce	commerce	NOUN
inlawrev-3249	424	17	clause	clause	NOUN
inlawrev-3249	424	18	holding	holding	NOUN
inlawrev-3249	424	19	.	.	PUNCT
inlawrev-3249	425	1	the	the	DET
inlawrev-3249	425	2	court	court	NOUN
inlawrev-3249	425	3	said	say	VERB
inlawrev-3249	425	4	,	,	PUNCT
inlawrev-3249	425	5	"	"	PUNCT
inlawrev-3249	425	6	no	no	ADV
inlawrev-3249	425	7	matter	matter	ADV
inlawrev-3249	425	8	how	how	SCONJ
inlawrev-3249	425	9	we	we	PRON
inlawrev-3249	425	10	evaluate	evaluate	VERB
inlawrev-3249	425	11	the	the	DET
inlawrev-3249	425	12	burdens	burden	NOUN
inlawrev-3249	425	13	that	that	PRON
inlawrev-3249	425	14	use	use	VERB
inlawrev-3249	425	15	taxes	taxis	NOUN
inlawrev-3249	425	16	impose	impose	VERB
inlawrev-3249	425	17	on	on	ADP
inlawrev-3249	425	18	interstate	interstate	ADJ
inlawrev-3249	425	19	commerce	commerce	NOUN
inlawrev-3249	425	20	.	.	PUNCT
inlawrev-3249	426	1	congress	congress	PROPN
inlawrev-3249	426	2	remains	remain	VERB
inlawrev-3249	426	3	free	free	ADJ
inlawrev-3249	426	4	to	to	PART
inlawrev-3249	426	5	disagree	disagree	VERB
inlawrev-3249	426	6	with	with	ADP
inlawrev-3249	426	7	our	our	PRON
inlawrev-3249	426	8	conclusions	conclusion	NOUN
inlawrev-3249	426	9	.	.	PUNCT
inlawrev-3249	427	1	"^	"^	PUNCT
inlawrev-3249	427	2	^	^	NUM
inlawrev-3249	427	3	°	°	NOUN
inlawrev-3249	427	4	this	this	PRON
inlawrev-3249	427	5	indicates	indicate	VERB
inlawrev-3249	427	6	that	that	SCONJ
inlawrev-3249	427	7	congress	congress	PROPN
inlawrev-3249	427	8	is	be	AUX
inlawrev-3249	427	9	free	free	ADJ
inlawrev-3249	427	10	to	to	PART
inlawrev-3249	427	11	pass	pass	VERB
inlawrev-3249	427	12	legislation	legislation	NOUN
inlawrev-3249	427	13	allowing	allow	VERB
inlawrev-3249	427	14	states	state	NOUN
inlawrev-3249	427	15	to	to	PART
inlawrev-3249	427	16	tax	tax	NOUN
inlawrev-3249	427	17	transactions	transaction	NOUN
inlawrev-3249	427	18	without	without	ADP
inlawrev-3249	427	19	requiring	require	VERB
inlawrev-3249	427	20	any	any	DET
inlawrev-3249	427	21	physical	physical	ADJ
inlawrev-3249	427	22	presence	presence	NOUN
inlawrev-3249	427	23	.	.	PUNCT
inlawrev-3249	428	1	b.	b.	PROPN
inlawrev-3249	428	2	justice	justice	PROPN
inlawrev-3249	428	3	white	white	PROPN
inlawrev-3249	428	4	's	's	PART
inlawrev-3249	428	5	dissent.—^justice	dissent.—^justice	NOUN
inlawrev-3249	428	6	white	white	ADJ
inlawrev-3249	428	7	,	,	PUNCT
inlawrev-3249	428	8	in	in	ADP
inlawrev-3249	428	9	the	the	DET
inlawrev-3249	428	10	only	only	ADJ
inlawrev-3249	428	11	dissenting	dissent	VERB
inlawrev-3249	428	12	opinion	opinion	NOUN
inlawrev-3249	428	13	,	,	PUNCT
inlawrev-3249	428	14	attacked	attack	VERB
inlawrev-3249	428	15	the	the	DET
inlawrev-3249	428	16	majority	majority	NOUN
inlawrev-3249	428	17	for	for	ADP
inlawrev-3249	428	18	upholding	uphold	VERB
inlawrev-3249	428	19	bellas	bellas	PROPN
inlawrev-3249	428	20	hess}^^	hess}^^	PROPN
inlawrev-3249	428	21	he	he	PRON
inlawrev-3249	428	22	agreed	agree	VERB
inlawrev-3249	428	23	with	with	ADP
inlawrev-3249	428	24	the	the	DET
inlawrev-3249	428	25	due	due	ADJ
inlawrev-3249	428	26	process	process	NOUN
inlawrev-3249	428	27	holding	hold	VERB
inlawrev-3249	428	28	but	but	CCONJ
inlawrev-3249	428	29	did	do	AUX
inlawrev-3249	428	30	not	not	PART
inlawrev-3249	428	31	agree	agree	VERB
inlawrev-3249	428	32	that	that	SCONJ
inlawrev-3249	428	33	the	the	DET
inlawrev-3249	428	34	commerce	commerce	PROPN
inlawrev-3249	428	35	clause	clause	NOUN
inlawrev-3249	428	36	held	hold	VERB
inlawrev-3249	428	37	states	state	NOUN
inlawrev-3249	428	38	to	to	ADP
inlawrev-3249	428	39	a	a	DET
inlawrev-3249	428	40	higher	high	ADJ
inlawrev-3249	428	41	nexus	nexus	NOUN
inlawrev-3249	428	42	standard	standard	NOUN
inlawrev-3249	428	43	.	.	PUNCT
inlawrev-3249	429	1	^^^	^^^	NOUN
inlawrev-3249	429	2	his	his	PRON
inlawrev-3249	429	3	central	central	ADJ
inlawrev-3249	429	4	disagreement	disagreement	NOUN
inlawrev-3249	429	5	stemmed	stem	VERB
inlawrev-3249	429	6	from	from	ADP
inlawrev-3249	429	7	his	his	PRON
inlawrev-3249	429	8	understanding	understanding	NOUN
inlawrev-3249	429	9	that	that	PRON
inlawrev-3249	429	10	bellas	bellas	PROPN
inlawrev-3249	429	11	hess	hess	PROPN
inlawrev-3249	429	12	meant	mean	VERB
inlawrev-3249	429	13	that	that	SCONJ
inlawrev-3249	429	14	"	"	PUNCT
inlawrev-3249	429	15	interstate	interstate	ADJ
inlawrev-3249	429	16	commerce	commerce	NOUN
inlawrev-3249	429	17	is	be	AUX
inlawrev-3249	429	18	immune	immune	ADJ
inlawrev-3249	429	19	from	from	ADP
inlawrev-3249	429	20	state	state	NOUN
inlawrev-3249	429	21	taxation	taxation	NOUN
inlawrev-3249	429	22	.	.	PUNCT
inlawrev-3249	430	1	""^	""^	NOUN
inlawrev-3249	430	2	this	this	DET
inlawrev-3249	430	3	concept	concept	NOUN
inlawrev-3249	430	4	,	,	PUNCT
inlawrev-3249	430	5	argued	argue	VERB
inlawrev-3249	430	6	white	white	ADJ
inlawrev-3249	430	7	,	,	PUNCT
inlawrev-3249	430	8	was	be	AUX
inlawrev-3249	430	9	overruled	overrule	VERB
inlawrev-3249	430	10	by	by	ADP
inlawrev-3249	430	11	complete	complete	ADJ
inlawrev-3249	430	12	auto	auto	NOUN
inlawrev-3249	430	13	.	.	PUNCT
inlawrev-3249	431	1	white	white	PROPN
inlawrev-3249	431	2	further	far	ADV
inlawrev-3249	431	3	cited	cite	VERB
inlawrev-3249	431	4	104	104	NUM
inlawrev-3249	431	5	.	.	PUNCT
inlawrev-3249	432	1	gw///	gw///	PROPN
inlawrev-3249	432	2	,	,	PUNCT
inlawrev-3249	432	3	504	504	NUM
inlawrev-3249	432	4	u.s	u.s	PROPN
inlawrev-3249	432	5	.	.	PROPN
inlawrev-3249	432	6	at	at	ADP
inlawrev-3249	432	7	314	314	NUM
inlawrev-3249	432	8	.	.	PUNCT
inlawrev-3249	433	1	105	105	NUM
inlawrev-3249	433	2	.	.	PUNCT
inlawrev-3249	434	1	see	see	VERB
inlawrev-3249	434	2	i	i	PRON
inlawrev-3249	434	3	d.	d.	PROPN
inlawrev-3249	434	4	106	106	NUM
inlawrev-3249	434	5	.	.	PUNCT
inlawrev-3249	435	1	i	i	PRON
inlawrev-3249	435	2	d.	d.	PROPN
inlawrev-3249	435	3	107	107	NUM
inlawrev-3249	435	4	.	.	PUNCT
inlawrev-3249	436	1	/^.	/^.	PUNCT
inlawrev-3249	436	2	at	at	ADP
inlawrev-3249	436	3	316	316	NUM
inlawrev-3249	436	4	.	.	PUNCT
inlawrev-3249	436	5	108	108	NUM
inlawrev-3249	436	6	.	.	PUNCT
inlawrev-3249	437	1	/^.	/^.	PUNCT
inlawrev-3249	437	2	at	at	ADP
inlawrev-3249	437	3	317	317	NUM
inlawrev-3249	437	4	.	.	PUNCT
inlawrev-3249	438	1	109	109	NUM
inlawrev-3249	438	2	.	.	PUNCT
inlawrev-3249	439	1	i	i	PRON
inlawrev-3249	439	2	d.	d.	PROPN
inlawrev-3249	439	3	1	1	NUM
inlawrev-3249	439	4	10	10	NUM
inlawrev-3249	439	5	.	.	PUNCT
inlawrev-3249	440	1	i	i	PRON
inlawrev-3249	440	2	d.	d.	PROPN
inlawrev-3249	440	3	at	at	ADP
inlawrev-3249	440	4	318	318	NUM
inlawrev-3249	440	5	.	.	PUNCT
inlawrev-3249	441	1	in	in	ADP
inlawrev-3249	441	2	1959	1959	NUM
inlawrev-3249	441	3	,	,	PUNCT
inlawrev-3249	441	4	congress	congress	PROPN
inlawrev-3249	441	5	reacted	react	VERB
inlawrev-3249	441	6	to	to	ADP
inlawrev-3249	441	7	a	a	DET
inlawrev-3249	441	8	similar	similar	ADJ
inlawrev-3249	441	9	uncertainty	uncertainty	NOUN
inlawrev-3249	441	10	in	in	ADP
inlawrev-3249	441	11	the	the	DET
inlawrev-3249	441	12	income	income	NOUN
inlawrev-3249	441	13	tax	tax	NOUN
inlawrev-3249	441	14	nexus	nexus	NOUN
inlawrev-3249	441	15	area	area	NOUN
inlawrev-3249	441	16	by	by	ADP
inlawrev-3249	441	17	enacting	enact	VERB
inlawrev-3249	441	18	pub	pub	NOUN
inlawrev-3249	441	19	.	.	PUNCT
inlawrev-3249	442	1	l	l	NOUN
inlawrev-3249	443	1	no	no	INTJ
inlawrev-3249	443	2	.	.	PROPN
inlawrev-3249	444	1	86	86	NUM
inlawrev-3249	444	2	-	-	SYM
inlawrev-3249	444	3	272	272	NUM
inlawrev-3249	444	4	,	,	PUNCT
inlawrev-3249	444	5	73	73	NUM
inlawrev-3249	444	6	stat	stat	NOUN
inlawrev-3249	444	7	.	.	PUNCT
inlawrev-3249	445	1	555	555	NUM
inlawrev-3249	445	2	(	(	PUNCT
inlawrev-3249	445	3	1959	1959	NUM
inlawrev-3249	445	4	)	)	PUNCT
inlawrev-3249	445	5	(	(	PUNCT
inlawrev-3249	445	6	codified	codify	VERB
inlawrev-3249	445	7	as	as	SCONJ
inlawrev-3249	445	8	amended	amend	VERB
inlawrev-3249	445	9	at	at	ADP
inlawrev-3249	445	10	15	15	NUM
inlawrev-3249	445	11	u.s.c	u.s.c	ADJ
inlawrev-3249	445	12	.	.	PUNCT
inlawrev-3249	446	1	§	§	PROPN
inlawrev-3249	446	2	381	381	NUM
inlawrev-3249	446	3	(	(	PUNCT
inlawrev-3249	446	4	1994	1994	NUM
inlawrev-3249	446	5	)	)	PUNCT
inlawrev-3249	446	6	)	)	PUNCT
inlawrev-3249	446	7	.	.	PUNCT
inlawrev-3249	447	1	this	this	DET
inlawrev-3249	447	2	legislation	legislation	NOUN
inlawrev-3249	447	3	defined	define	VERB
inlawrev-3249	447	4	the	the	DET
inlawrev-3249	447	5	nexus	nexus	NOUN
inlawrev-3249	447	6	standard	standard	NOUN
inlawrev-3249	447	7	for	for	ADP
inlawrev-3249	447	8	state	state	NOUN
inlawrev-3249	447	9	income	income	NOUN
inlawrev-3249	447	10	tax	tax	NOUN
inlawrev-3249	447	11	purposes	purpose	NOUN
inlawrev-3249	447	12	.	.	PUNCT
inlawrev-3249	448	1	congress	congress	PROPN
inlawrev-3249	448	2	has	have	AUX
inlawrev-3249	448	3	not	not	PART
inlawrev-3249	448	4	yet	yet	ADV
inlawrev-3249	448	5	passed	pass	VERB
inlawrev-3249	448	6	similar	similar	ADJ
inlawrev-3249	448	7	legislation	legislation	NOUN
inlawrev-3249	448	8	in	in	ADP
inlawrev-3249	448	9	the	the	DET
inlawrev-3249	448	10	sales	sale	NOUN
inlawrev-3249	448	11	and	and	CCONJ
inlawrev-3249	448	12	use	use	VERB
inlawrev-3249	448	13	tax	tax	NOUN
inlawrev-3249	448	14	area	area	NOUN
inlawrev-3249	448	15	.	.	PUNCT
inlawrev-3249	449	1	see	see	VERB
inlawrev-3249	449	2	generally	generally	ADV
inlawrev-3249	449	3	brian	brian	PROPN
inlawrev-3249	449	4	s.	s.	PROPN
inlawrev-3249	449	5	gillman	gillman	PROPN
inlawrev-3249	449	6	,	,	PUNCT
inlawrev-3249	449	7	wisconsin	wisconsin	PROPN
inlawrev-3249	449	8	department	department	PROPN
inlawrev-3249	449	9	of	of	ADP
inlawrev-3249	449	10	revenue	revenue	PROPN
inlawrev-3249	449	11	v.	v.	ADP
inlawrev-3249	449	12	william	william	PROPN
inlawrev-3249	449	13	wrigley	wrigley	PROPN
inlawrev-3249	449	14	,	,	PUNCT
inlawrev-3249	449	15	jr	jr	PROPN
inlawrev-3249	449	16	.	.	PROPN
inlawrev-3249	449	17	co.	co.	PROPN
inlawrev-3249	449	18	;	;	PUNCT
inlawrev-3249	449	19	a	a	DET
inlawrev-3249	449	20	step	step	NOUN
inlawrev-3249	449	21	out	out	ADP
inlawrev-3249	449	22	of	of	ADP
inlawrev-3249	449	23	the	the	DET
inlawrev-3249	449	24	definitional	definitional	ADJ
inlawrev-3249	449	25	quagmire	quagmire	NOUN
inlawrev-3249	449	26	ofsection	ofsection	NOUN
inlawrev-3249	449	27	381	381	NUM
inlawrev-3249	449	28	?	?	NUM
inlawrev-3249	449	29	,	,	PUNCT
inlawrev-3249	449	30	78	78	NUM
inlawrev-3249	449	31	lowa	lowa	PROPN
inlawrev-3249	449	32	l.	l.	PROPN
inlawrev-3249	449	33	rev	rev	PROPN
inlawrev-3249	449	34	.	.	PROPN
inlawrev-3249	449	35	1	1	NUM
inlawrev-3249	449	36	169	169	NUM
inlawrev-3249	449	37	(	(	PUNCT
inlawrev-3249	449	38	1993	1993	NUM
inlawrev-3249	449	39	)	)	PUNCT
inlawrev-3249	449	40	.	.	PUNCT
inlawrev-3249	450	1	111	111	NUM
inlawrev-3249	450	2	.	.	PUNCT
inlawrev-3249	450	3	quilu	quilu	NOUN
inlawrev-3249	450	4	504	504	NUM
inlawrev-3249	450	5	u.s	u.s	PROPN
inlawrev-3249	450	6	.	.	PROPN
inlawrev-3249	450	7	at	at	ADP
inlawrev-3249	450	8	322	322	NUM
inlawrev-3249	450	9	-	-	SYM
inlawrev-3249	450	10	23	23	NUM
inlawrev-3249	450	11	(	(	PUNCT
inlawrev-3249	450	12	white	white	PROPN
inlawrev-3249	450	13	,	,	PUNCT
inlawrev-3249	450	14	j.	j.	PROPN
inlawrev-3249	450	15	,	,	PUNCT
inlawrev-3249	450	16	dissenting	dissent	VERB
inlawrev-3249	450	17	)	)	PUNCT
inlawrev-3249	450	18	(	(	PUNCT
inlawrev-3249	450	19	citing	cite	VERB
inlawrev-3249	450	20	paul	paul	PROPN
inlawrev-3249	450	21	j.	j.	PROPN
inlawrev-3249	450	22	hartman	hartman	PROPN
inlawrev-3249	450	23	,	,	PUNCT
inlawrev-3249	450	24	federal	federal	ADJ
inlawrev-3249	450	25	limitations	limitation	NOUN
inlawrev-3249	450	26	on	on	ADP
inlawrev-3249	450	27	state	state	NOUN
inlawrev-3249	450	28	and	and	CCONJ
inlawrev-3249	450	29	local	local	ADJ
inlawrev-3249	450	30	taxation	taxation	NOUN
inlawrev-3249	450	31	§	§	PROPN
inlawrev-3249	450	32	10.8	10.8	NUM
inlawrev-3249	450	33	(	(	PUNCT
inlawrev-3249	450	34	1981	1981	NUM
inlawrev-3249	450	35	)	)	PUNCT
inlawrev-3249	450	36	;	;	PUNCT
inlawrev-3249	450	37	paul	paul	PROPN
inlawrev-3249	450	38	j.	j.	PROPN
inlawrev-3249	450	39	hartman	hartman	PROPN
inlawrev-3249	450	40	,	,	PUNCT
inlawrev-3249	450	41	collection	collection	NOUN
inlawrev-3249	450	42	of	of	ADP
inlawrev-3249	450	43	use	use	NOUN
inlawrev-3249	450	44	tax	tax	NOUN
inlawrev-3249	450	45	on	on	ADP
inlawrev-3249	450	46	out	out	ADV
inlawrev-3249	450	47	-	-	PUNCT
inlawrev-3249	450	48	of	of	ADP
inlawrev-3249	450	49	-	-	PUNCT
inlawrev-3249	450	50	state	state	NOUN
inlawrev-3249	450	51	mail	mail	NOUN
inlawrev-3249	450	52	-	-	PUNCT
inlawrev-3249	450	53	order	order	NOUN
inlawrev-3249	450	54	sales	sale	NOUN
inlawrev-3249	450	55	,	,	PUNCT
inlawrev-3249	450	56	39	39	NUM
inlawrev-3249	450	57	vand	vand	NOUN
inlawrev-3249	450	58	.	.	PUNCT
inlawrev-3249	451	1	l.	l.	PROPN
inlawrev-3249	451	2	rev	rev	PROPN
inlawrev-3249	451	3	.	.	PROPN
inlawrev-3249	451	4	993	993	NUM
inlawrev-3249	451	5	,	,	PUNCT
inlawrev-3249	451	6	1006	1006	NUM
inlawrev-3249	451	7	-	-	SYM
inlawrev-3249	451	8	15	15	NUM
inlawrev-3249	451	9	(	(	PUNCT
inlawrev-3249	451	10	1986	1986	NUM
inlawrev-3249	451	11	)	)	PUNCT
inlawrev-3249	451	12	;	;	PUNCT
inlawrev-3249	451	13	w.	w.	PROPN
inlawrev-3249	451	14	hellerstein	hellerstein	PROPN
inlawrev-3249	451	15	,	,	PUNCT
inlawrev-3249	451	16	significant	significant	ADJ
inlawrev-3249	451	17	sales	sale	NOUN
inlawrev-3249	451	18	and	and	CCONJ
inlawrev-3249	451	19	use	use	VERB
inlawrev-3249	451	20	tax	tax	NOUN
inlawrev-3249	451	21	developments	development	NOUN
inlawrev-3249	451	22	during	during	ADP
inlawrev-3249	451	23	the	the	DET
inlawrev-3249	451	24	past	past	ADJ
inlawrev-3249	451	25	halfcentury	halfcentury	NOUN
inlawrev-3249	451	26	,	,	PUNCT
inlawrev-3249	451	27	39	39	NUM
inlawrev-3249	451	28	vand	vand	NOUN
inlawrev-3249	451	29	,	,	PUNCT
inlawrev-3249	451	30	l.	l.	PROPN
inlawrev-3249	451	31	rev	rev	PROPN
inlawrev-3249	451	32	.	.	PROPN
inlawrev-3249	451	33	961	961	NUM
inlawrev-3249	451	34	,	,	PUNCT
inlawrev-3249	451	35	984	984	NUM
inlawrev-3249	451	36	-	-	SYM
inlawrev-3249	451	37	85	85	NUM
inlawrev-3249	451	38	(	(	PUNCT
inlawrev-3249	451	39	1986	1986	NUM
inlawrev-3249	451	40	)	)	PUNCT
inlawrev-3249	451	41	;	;	PUNCT
inlawrev-3249	451	42	sandra	sandra	PROPN
inlawrev-3249	451	43	b.	b.	PROPN
inlawrev-3249	451	44	mccray	mccray	PROPN
inlawrev-3249	451	45	,	,	PUNCT
inlawrev-3249	451	46	overturning	overturn	VERB
inlawrev-3249	451	47	bellas	bellas	PROPN
inlawrev-3249	451	48	hess.due	hess.due	ADJ
inlawrev-3249	451	49	process	process	NOUN
inlawrev-3249	451	50	considerations	consideration	NOUN
inlawrev-3249	451	51	,	,	PUNCT
inlawrev-3249	451	52	1985	1985	NUM
inlawrev-3249	451	53	b.y.u	b.y.u	NOUN
inlawrev-3249	451	54	.	.	PUNCT
inlawrev-3249	452	1	l.	l.	PROPN
inlawrev-3249	452	2	rev	rev	PROPN
inlawrev-3249	452	3	.	.	PROPN
inlawrev-3249	452	4	265	265	NUM
inlawrev-3249	452	5	,	,	PUNCT
inlawrev-3249	452	6	288	288	NUM
inlawrev-3249	452	7	-	-	SYM
inlawrev-3249	452	8	90	90	NUM
inlawrev-3249	452	9	;	;	PUNCT
inlawrev-3249	452	10	charles	charle	NOUN
inlawrev-3249	452	11	rothfeld	rothfeld	VERB
inlawrev-3249	452	12	,	,	PUNCT
inlawrev-3249	452	13	mail	mail	NOUN
inlawrev-3249	452	14	order	order	NOUN
inlawrev-3249	452	15	sales	sale	NOUN
inlawrev-3249	452	16	and	and	CCONJ
inlawrev-3249	452	17	state	state	NOUN
inlawrev-3249	452	18	jurisdiction	jurisdiction	NOUN
inlawrev-3249	452	19	to	to	PART
inlawrev-3249	452	20	tax	tax	VERB
inlawrev-3249	452	21	,	,	PUNCT
inlawrev-3249	452	22	53	53	NUM
inlawrev-3249	452	23	tax	tax	NOUN
inlawrev-3249	452	24	notes	note	NOUN
inlawrev-3249	452	25	1405	1405	NUM
inlawrev-3249	452	26	,	,	PUNCT
inlawrev-3249	452	27	1414	1414	NUM
inlawrev-3249	452	28	-	-	SYM
inlawrev-3249	452	29	18	18	NUM
inlawrev-3249	452	30	(	(	PUNCT
inlawrev-3249	452	31	1991	1991	NUM
inlawrev-3249	452	32	)	)	PUNCT
inlawrev-3249	452	33	to	to	PART
inlawrev-3249	452	34	support	support	VERB
inlawrev-3249	452	35	his	his	PRON
inlawrev-3249	452	36	conclusion	conclusion	NOUN
inlawrev-3249	452	37	that	that	SCONJ
inlawrev-3249	452	38	bellas	bellas	PROPN
inlawrev-3249	452	39	hess	hess	PROPN
inlawrev-3249	452	40	should	should	AUX
inlawrev-3249	452	41	have	have	AUX
inlawrev-3249	452	42	been	be	AUX
inlawrev-3249	452	43	overruled	overrule	VERB
inlawrev-3249	452	44	)	)	PUNCT
inlawrev-3249	452	45	.	.	PUNCT
inlawrev-3249	453	1	112	112	NUM
inlawrev-3249	453	2	.	.	PUNCT
inlawrev-3249	454	1	see	see	VERB
inlawrev-3249	454	2	i	i	PRON
inlawrev-3249	454	3	d.	d.	PROPN
inlawrev-3249	454	4	at	at	ADP
inlawrev-3249	454	5	321	321	NUM
inlawrev-3249	454	6	-	-	SYM
inlawrev-3249	454	7	22	22	NUM
inlawrev-3249	454	8	.	.	PUNCT
inlawrev-3249	454	9	113	113	NUM
inlawrev-3249	454	10	.	.	PUNCT
inlawrev-3249	455	1	/^.	/^.	PUNCT
inlawrev-3249	455	2	at	at	ADP
inlawrev-3249	455	3	323	323	NUM
inlawrev-3249	455	4	.	.	PUNCT
inlawrev-3249	455	5	896	896	NUM
inlawrev-3249	455	6	indiana	indiana	PROPN
inlawrev-3249	455	7	law	law	PROPN
inlawrev-3249	455	8	revffiw	revffiw	VERB
inlawrev-3249	456	1	[	[	X
inlawrev-3249	456	2	vol	vol	NOUN
inlawrev-3249	456	3	.	.	PUNCT
inlawrev-3249	456	4	30:881	30:881	NUM
inlawrev-3249	456	5	national	national	ADJ
inlawrev-3249	456	6	geographic	geographic	NOUN
inlawrev-3249	456	7	for	for	ADP
inlawrev-3249	456	8	the	the	DET
inlawrev-3249	456	9	proposition	proposition	NOUN
inlawrev-3249	456	10	that	that	PRON
inlawrev-3249	456	11	bellas	bellas	PROPN
inlawrev-3249	456	12	hess	hess	PROPN
inlawrev-3249	456	13	was	be	AUX
inlawrev-3249	456	14	overruled	overrule	VERB
inlawrev-3249	456	15	because	because	SCONJ
inlawrev-3249	456	16	the	the	DET
inlawrev-3249	456	17	supreme	supreme	PROPN
inlawrev-3249	456	18	court	court	PROPN
inlawrev-3249	456	19	,	,	PUNCT
inlawrev-3249	456	20	in	in	ADP
inlawrev-3249	456	21	national	national	PROPN
inlawrev-3249	456	22	geographic	geographic	NOUN
inlawrev-3249	456	23	,	,	PUNCT
inlawrev-3249	456	24	held	hold	VERB
inlawrev-3249	456	25	that	that	SCONJ
inlawrev-3249	456	26	states	state	NOUN
inlawrev-3249	456	27	could	could	AUX
inlawrev-3249	456	28	impose	impose	VERB
inlawrev-3249	456	29	the	the	DET
inlawrev-3249	456	30	collection	collection	NOUN
inlawrev-3249	456	31	duties	duty	NOUN
inlawrev-3249	456	32	on	on	ADP
inlawrev-3249	456	33	out	out	ADP
inlawrev-3249	456	34	-	-	PUNCT
inlawrev-3249	456	35	of	of	ADP
inlawrev-3249	456	36	-	-	PUNCT
inlawrev-3249	456	37	state	state	NOUN
inlawrev-3249	456	38	mail	mail	NOUN
inlawrev-3249	456	39	order	order	NOUN
inlawrev-3249	456	40	businesses	business	NOUN
inlawrev-3249	456	41	.	.	PUNCT
inlawrev-3249	457	1	""^	""^	NOUN
inlawrev-3249	457	2	although	although	SCONJ
inlawrev-3249	457	3	interstate	interstate	ADJ
inlawrev-3249	457	4	commerce	commerce	NOUN
inlawrev-3249	457	5	is	be	AUX
inlawrev-3249	457	6	no	no	ADV
inlawrev-3249	457	7	longer	long	ADV
inlawrev-3249	457	8	immune	immune	ADJ
inlawrev-3249	457	9	from	from	ADP
inlawrev-3249	457	10	state	state	NOUN
inlawrev-3249	457	11	taxation	taxation	NOUN
inlawrev-3249	457	12	,	,	PUNCT
inlawrev-3249	457	13	bellas	bellas	PROPN
inlawrev-3249	457	14	hess	hess	PROPN
inlawrev-3249	457	15	did	do	AUX
inlawrev-3249	457	16	not	not	PART
inlawrev-3249	457	17	assert	assert	VERB
inlawrev-3249	457	18	such	such	DET
inlawrev-3249	457	19	a	a	DET
inlawrev-3249	457	20	proposition	proposition	NOUN
inlawrev-3249	457	21	.	.	PUNCT
inlawrev-3249	458	1	"^	"^	VERB
inlawrev-3249	459	1	rather	rather	ADV
inlawrev-3249	459	2	,	,	PUNCT
inlawrev-3249	459	3	it	it	PRON
inlawrev-3249	459	4	held	hold	VERB
inlawrev-3249	459	5	that	that	SCONJ
inlawrev-3249	459	6	an	an	DET
inlawrev-3249	459	7	entity	entity	NOUN
inlawrev-3249	459	8	who	who	PRON
inlawrev-3249	459	9	had	have	VERB
inlawrev-3249	459	10	no	no	DET
inlawrev-3249	459	11	physical	physical	ADJ
inlawrev-3249	459	12	presence	presence	NOUN
inlawrev-3249	459	13	in	in	ADP
inlawrev-3249	459	14	the	the	DET
inlawrev-3249	459	15	taxing	tax	VERB
inlawrev-3249	459	16	state	state	NOUN
inlawrev-3249	459	17	could	could	AUX
inlawrev-3249	459	18	not	not	PART
inlawrev-3249	459	19	be	be	AUX
inlawrev-3249	459	20	compelled	compel	VERB
inlawrev-3249	459	21	to	to	PART
inlawrev-3249	459	22	collect	collect	VERB
inlawrev-3249	459	23	the	the	DET
inlawrev-3249	459	24	state	state	NOUN
inlawrev-3249	459	25	's	's	PART
inlawrev-3249	459	26	use	use	NOUN
inlawrev-3249	459	27	tax	tax	NOUN
inlawrev-3249	459	28	.	.	PUNCT
inlawrev-3249	460	1	"^	"^	VERB
inlawrev-3249	460	2	that	that	PRON
inlawrev-3249	460	3	is	be	AUX
inlawrev-3249	460	4	not	not	PART
inlawrev-3249	460	5	to	to	PART
inlawrev-3249	460	6	say	say	VERB
inlawrev-3249	460	7	that	that	SCONJ
inlawrev-3249	460	8	transactions	transaction	NOUN
inlawrev-3249	460	9	or	or	CCONJ
inlawrev-3249	460	10	companies	company	NOUN
inlawrev-3249	460	11	engaged	engage	VERB
inlawrev-3249	460	12	in	in	ADP
inlawrev-3249	460	13	interstate	interstate	ADJ
inlawrev-3249	460	14	commerce	commerce	NOUN
inlawrev-3249	460	15	were	be	AUX
inlawrev-3249	460	16	immune	immune	ADJ
inlawrev-3249	460	17	from	from	ADP
inlawrev-3249	460	18	state	state	NOUN
inlawrev-3249	460	19	taxation	taxation	NOUN
inlawrev-3249	460	20	.	.	PUNCT
inlawrev-3249	461	1	additionally	additionally	ADV
inlawrev-3249	461	2	,	,	PUNCT
inlawrev-3249	461	3	in	in	ADP
inlawrev-3249	461	4	comparing	compare	VERB
inlawrev-3249	461	5	quill	quill	NOUN
inlawrev-3249	461	6	to	to	PART
inlawrev-3249	461	7	bellas	bellas	PROPN
inlawrev-3249	461	8	hess	hess	PROPN
inlawrev-3249	461	9	and	and	CCONJ
inlawrev-3249	461	10	national	national	PROPN
inlawrev-3249	461	11	geographic	geographic	PROPN
inlawrev-3249	461	12	,	,	PUNCT
inlawrev-3249	461	13	white	white	PROPN
inlawrev-3249	461	14	concluded	conclude	VERB
inlawrev-3249	461	15	that	that	SCONJ
inlawrev-3249	461	16	national	national	PROPN
inlawrev-3249	461	17	geographic	geographic	ADJ
inlawrev-3249	461	18	overruled	overrule	VERB
inlawrev-3249	461	19	bellas	bellas	PROPN
inlawrev-3249	461	20	hess	hess	PROPN
inlawrev-3249	461	21	,	,	PUNCT
inlawrev-3249	461	22	that	that	DET
inlawrev-3249	461	23	quill	quill	NOUN
inlawrev-3249	461	24	should	should	AUX
inlawrev-3249	461	25	be	be	AUX
inlawrev-3249	461	26	analyzed	analyze	VERB
inlawrev-3249	461	27	under	under	ADP
inlawrev-3249	461	28	the	the	DET
inlawrev-3249	461	29	light	light	NOUN
inlawrev-3249	461	30	of	of	ADP
inlawrev-3249	461	31	national	national	PROPN
inlawrev-3249	461	32	geographic	geographic	NOUN
inlawrev-3249	461	33	,	,	PUNCT
inlawrev-3249	461	34	and	and	CCONJ
inlawrev-3249	461	35	that	that	SCONJ
inlawrev-3249	461	36	therefore	therefore	ADV
inlawrev-3249	461	37	the	the	DET
inlawrev-3249	461	38	state	state	NOUN
inlawrev-3249	461	39	should	should	AUX
inlawrev-3249	461	40	have	have	AUX
inlawrev-3249	461	41	been	be	AUX
inlawrev-3249	461	42	able	able	ADJ
inlawrev-3249	461	43	to	to	PART
inlawrev-3249	461	44	tax	tax	VERB
inlawrev-3249	461	45	quill	quill	NOUN
inlawrev-3249	461	46	.	.	PUNCT
inlawrev-3249	462	1	the	the	DET
inlawrev-3249	462	2	biggest	big	ADJ
inlawrev-3249	462	3	distinction	distinction	NOUN
inlawrev-3249	462	4	between	between	ADP
inlawrev-3249	462	5	that	that	DET
inlawrev-3249	462	6	facts	fact	NOUN
inlawrev-3249	462	7	in	in	ADP
inlawrev-3249	462	8	quill	quill	NOUN
inlawrev-3249	462	9	and	and	CCONJ
inlawrev-3249	462	10	bellas	bellas	PROPN
inlawrev-3249	462	11	hess	hess	PROPN
inlawrev-3249	462	12	and	and	CCONJ
inlawrev-3249	462	13	those	those	PRON
inlawrev-3249	462	14	in	in	ADP
inlawrev-3249	462	15	national	national	ADJ
inlawrev-3249	462	16	geographic	geographic	NOUN
inlawrev-3249	462	17	was	be	AUX
inlawrev-3249	462	18	that	that	SCONJ
inlawrev-3249	462	19	neither	neither	CCONJ
inlawrev-3249	462	20	quill	quill	NOUN
inlawrev-3249	462	21	nor	nor	CCONJ
inlawrev-3249	462	22	bellas	bellas	PROPN
inlawrev-3249	462	23	hess	hess	PROPN
inlawrev-3249	462	24	had	have	VERB
inlawrev-3249	462	25	any	any	DET
inlawrev-3249	462	26	appreciable	appreciable	ADJ
inlawrev-3249	462	27	physical	physical	ADJ
inlawrev-3249	462	28	presence	presence	NOUN
inlawrev-3249	462	29	in	in	ADP
inlawrev-3249	462	30	the	the	DET
inlawrev-3249	462	31	taxing	tax	VERB
inlawrev-3249	462	32	state	state	NOUN
inlawrev-3249	462	33	.	.	PUNCT
inlawrev-3249	463	1	conversely	conversely	ADV
inlawrev-3249	463	2	,	,	PUNCT
inlawrev-3249	463	3	national	national	PROPN
inlawrev-3249	463	4	geographic	geographic	PROPN
inlawrev-3249	463	5	had	have	VERB
inlawrev-3249	463	6	a	a	DET
inlawrev-3249	463	7	substantial	substantial	ADJ
inlawrev-3249	463	8	,	,	PUNCT
inlawrev-3249	463	9	permanent	permanent	ADJ
inlawrev-3249	463	10	,	,	PUNCT
inlawrev-3249	463	11	physical	physical	ADJ
inlawrev-3249	463	12	presence	presence	NOUN
inlawrev-3249	463	13	in	in	ADP
inlawrev-3249	463	14	california	california	PROPN
inlawrev-3249	463	15	.	.	PUNCT
inlawrev-3249	464	1	although	although	SCONJ
inlawrev-3249	464	2	its	its	PRON
inlawrev-3249	464	3	presence	presence	NOUN
inlawrev-3249	464	4	was	be	AUX
inlawrev-3249	464	5	not	not	PART
inlawrev-3249	464	6	directly	directly	ADV
inlawrev-3249	464	7	related	relate	VERB
inlawrev-3249	464	8	to	to	ADP
inlawrev-3249	464	9	the	the	DET
inlawrev-3249	464	10	mail	mail	NOUN
inlawrev-3249	464	11	order	order	NOUN
inlawrev-3249	464	12	business	business	NOUN
inlawrev-3249	464	13	,	,	PUNCT
inlawrev-3249	464	14	there	there	PRON
inlawrev-3249	464	15	was	be	VERB
inlawrev-3249	464	16	,	,	PUNCT
inlawrev-3249	464	17	nevertheless	nevertheless	ADV
inlawrev-3249	464	18	,	,	PUNCT
inlawrev-3249	464	19	a	a	DET
inlawrev-3249	464	20	physical	physical	ADJ
inlawrev-3249	464	21	presence	presence	NOUN
inlawrev-3249	464	22	.	.	PUNCT
inlawrev-3249	465	1	white	white	PROPN
inlawrev-3249	465	2	also	also	ADV
inlawrev-3249	465	3	maintained	maintain	VERB
inlawrev-3249	465	4	that	that	SCONJ
inlawrev-3249	465	5	complete	complete	ADJ
inlawrev-3249	465	6	auto	auto	NOUN
inlawrev-3249	465	7	overruled	overrule	VERB
inlawrev-3249	465	8	bellas	bella	VERB
inlawrev-3249	465	9	hess}^^	hess}^^	PROPN
inlawrev-3249	465	10	complete	complete	ADJ
inlawrev-3249	465	11	auto	auto	NOUN
inlawrev-3249	465	12	may	may	AUX
inlawrev-3249	465	13	be	be	AUX
inlawrev-3249	465	14	read	read	VERB
inlawrev-3249	465	15	to	to	PART
inlawrev-3249	465	16	mean	mean	VERB
inlawrev-3249	465	17	that	that	SCONJ
inlawrev-3249	465	18	an	an	DET
inlawrev-3249	465	19	interstate	interstate	ADJ
inlawrev-3249	465	20	transaction	transaction	NOUN
inlawrev-3249	465	21	is	be	AUX
inlawrev-3249	465	22	not	not	PART
inlawrev-3249	465	23	automatically	automatically	ADV
inlawrev-3249	465	24	granted	grant	VERB
inlawrev-3249	465	25	immunity	immunity	NOUN
inlawrev-3249	465	26	from	from	ADP
inlawrev-3249	465	27	state	state	NOUN
inlawrev-3249	465	28	taxation	taxation	NOUN
inlawrev-3249	465	29	.	.	PUNCT
inlawrev-3249	466	1	as	as	SCONJ
inlawrev-3249	466	2	mentioned	mention	VERB
inlawrev-3249	466	3	,	,	PUNCT
inlawrev-3249	466	4	complete	complete	ADJ
inlawrev-3249	466	5	auto	auto	NOUN
inlawrev-3249	466	6	has	have	VERB
inlawrev-3249	466	7	four	four	NUM
inlawrev-3249	466	8	prongs	prong	NOUN
inlawrev-3249	466	9	that	that	PRON
inlawrev-3249	466	10	must	must	AUX
inlawrev-3249	466	11	be	be	AUX
inlawrev-3249	466	12	met	meet	VERB
inlawrev-3249	466	13	before	before	SCONJ
inlawrev-3249	466	14	a	a	DET
inlawrev-3249	466	15	tax	tax	NOUN
inlawrev-3249	466	16	on	on	ADP
inlawrev-3249	466	17	interstate	interstate	ADJ
inlawrev-3249	466	18	commerce	commerce	NOUN
inlawrev-3249	466	19	will	will	AUX
inlawrev-3249	466	20	be	be	AUX
inlawrev-3249	466	21	upheld	uphold	VERB
inlawrev-3249	466	22	.	.	PUNCT
inlawrev-3249	467	1	"^	"^	X
inlawrev-3249	467	2	one	one	NUM
inlawrev-3249	467	3	of	of	ADP
inlawrev-3249	467	4	those	those	DET
inlawrev-3249	467	5	prongs	prong	NOUN
inlawrev-3249	467	6	requires	require	VERB
inlawrev-3249	467	7	the	the	DET
inlawrev-3249	467	8	tax	tax	NOUN
inlawrev-3249	467	9	to	to	PART
inlawrev-3249	467	10	be	be	AUX
inlawrev-3249	467	11	applied	apply	VERB
inlawrev-3249	467	12	to	to	ADP
inlawrev-3249	467	13	an	an	DET
inlawrev-3249	467	14	activity	activity	NOUN
inlawrev-3249	467	15	with	with	ADP
inlawrev-3249	467	16	"	"	PUNCT
inlawrev-3249	467	17	substantial	substantial	ADJ
inlawrev-3249	467	18	nexus	nexus	NOUN
inlawrev-3249	467	19	"	"	PUNCT
inlawrev-3249	467	20	in	in	ADP
inlawrev-3249	467	21	the	the	DET
inlawrev-3249	467	22	taxing	tax	VERB
inlawrev-3249	467	23	state	state	NOUN
inlawrev-3249	467	24	.	.	PUNCT
inlawrev-3249	468	1	this	this	DET
inlawrev-3249	468	2	language	language	NOUN
inlawrev-3249	468	3	does	do	AUX
inlawrev-3249	468	4	not	not	PART
inlawrev-3249	468	5	prohibit	prohibit	VERB
inlawrev-3249	468	6	the	the	DET
inlawrev-3249	468	7	state	state	NOUN
inlawrev-3249	468	8	from	from	ADP
inlawrev-3249	468	9	enforcing	enforce	VERB
inlawrev-3249	468	10	its	its	PRON
inlawrev-3249	468	11	tax	tax	NOUN
inlawrev-3249	468	12	on	on	ADP
inlawrev-3249	468	13	interstate	interstate	PROPN
inlawrev-3249	468	14	commerce	commerce	NOUN
inlawrev-3249	468	15	,	,	PUNCT
inlawrev-3249	468	16	but	but	CCONJ
inlawrev-3249	468	17	rather	rather	ADV
inlawrev-3249	468	18	from	from	ADP
inlawrev-3249	468	19	enforcing	enforce	VERB
inlawrev-3249	468	20	it	it	PRON
inlawrev-3249	468	21	against	against	ADP
inlawrev-3249	468	22	an	an	DET
inlawrev-3249	468	23	entity	entity	NOUN
inlawrev-3249	468	24	that	that	PRON
inlawrev-3249	468	25	has	have	VERB
inlawrev-3249	468	26	no	no	DET
inlawrev-3249	468	27	"	"	PUNCT
inlawrev-3249	468	28	substantial	substantial	ADJ
inlawrev-3249	468	29	nexus	nexus	NOUN
inlawrev-3249	468	30	'	'	PUNCT
inlawrev-3249	468	31	*	*	PUNCT
inlawrev-3249	468	32	with	with	ADP
inlawrev-3249	468	33	the	the	DET
inlawrev-3249	468	34	taxing	tax	VERB
inlawrev-3249	468	35	state	state	NOUN
inlawrev-3249	468	36	.	.	PUNCT
inlawrev-3249	469	1	as	as	SCONJ
inlawrev-3249	469	2	the	the	DET
inlawrev-3249	469	3	majority	majority	NOUN
inlawrev-3249	469	4	suggests	suggest	VERB
inlawrev-3249	469	5	.	.	PUNCT
inlawrev-3249	470	1	complete	complete	ADJ
inlawrev-3249	470	2	auto	auto	NOUN
inlawrev-3249	470	3	can	can	AUX
inlawrev-3249	470	4	not	not	PART
inlawrev-3249	470	5	be	be	AUX
inlawrev-3249	470	6	read	read	VERB
inlawrev-3249	470	7	to	to	PART
inlawrev-3249	470	8	have	have	AUX
inlawrev-3249	470	9	overruled	overrule	VERB
inlawrev-3249	470	10	bellas	bellas	PROPN
inlawrev-3249	470	11	hess	hess	PROPN
inlawrev-3249	470	12	,	,	PUNCT
inlawrev-3249	470	13	but	but	CCONJ
inlawrev-3249	470	14	rather	rather	ADV
inlawrev-3249	470	15	to	to	PART
inlawrev-3249	470	16	have	have	AUX
inlawrev-3249	470	17	continued	continue	VERB
inlawrev-3249	470	18	the	the	DET
inlawrev-3249	470	19	distinction	distinction	NOUN
inlawrev-3249	470	20	between	between	ADP
inlawrev-3249	470	21	entities	entity	NOUN
inlawrev-3249	470	22	with	with	ADP
inlawrev-3249	470	23	some	some	DET
inlawrev-3249	470	24	physical	physical	ADJ
inlawrev-3249	470	25	presence	presence	NOUN
inlawrev-3249	470	26	;	;	PUNCT
inlawrev-3249	470	27	for	for	ADP
inlawrev-3249	470	28	example	example	NOUN
inlawrev-3249	470	29	,	,	PUNCT
inlawrev-3249	470	30	those	those	PRON
inlawrev-3249	470	31	with	with	ADP
inlawrev-3249	470	32	a	a	DET
inlawrev-3249	470	33	physical	physical	ADJ
inlawrev-3249	470	34	presence	presence	NOUN
inlawrev-3249	470	35	,	,	PUNCT
inlawrev-3249	470	36	like	like	ADP
inlawrev-3249	470	37	national	national	PROPN
inlawrev-3249	470	38	geographic	geographic	NOUN
inlawrev-3249	470	39	,	,	PUNCT
inlawrev-3249	470	40	and	and	CCONJ
inlawrev-3249	470	41	those	those	PRON
inlawrev-3249	470	42	without	without	ADP
inlawrev-3249	470	43	any	any	DET
inlawrev-3249	470	44	physical	physical	ADJ
inlawrev-3249	470	45	presence	presence	NOUN
inlawrev-3249	470	46	,	,	PUNCT
inlawrev-3249	470	47	like	like	ADP
inlawrev-3249	470	48	quill	quill	NOUN
inlawrev-3249	470	49	and	and	CCONJ
inlawrev-3249	470	50	bellas	bellas	PROPN
inlawrev-3249	470	51	hess	hess	PROPN
inlawrev-3249	470	52	.	.	PUNCT
inlawrev-3249	471	1	finally	finally	ADV
inlawrev-3249	471	2	,	,	PUNCT
inlawrev-3249	471	3	white	white	ADJ
inlawrev-3249	471	4	attacks	attack	NOUN
inlawrev-3249	471	5	the	the	DET
inlawrev-3249	471	6	majority	majority	NOUN
inlawrev-3249	471	7	opinion	opinion	NOUN
inlawrev-3249	471	8	regarding	regard	VERB
inlawrev-3249	471	9	the	the	DET
inlawrev-3249	471	10	physical	physical	ADJ
inlawrev-3249	471	11	presence	presence	NOUN
inlawrev-3249	471	12	requirement	requirement	NOUN
inlawrev-3249	471	13	for	for	ADP
inlawrev-3249	471	14	"	"	PUNCT
inlawrev-3249	471	15	perpetuating	perpetuate	VERB
inlawrev-3249	471	16	a	a	DET
inlawrev-3249	471	17	rule	rule	NOUN
inlawrev-3249	471	18	that	that	PRON
inlawrev-3249	471	19	creates	create	VERB
inlawrev-3249	471	20	an	an	DET
inlawrev-3249	471	21	interstate	interstate	ADJ
inlawrev-3249	471	22	tax	tax	NOUN
inlawrev-3249	471	23	shelter	shelter	NOUN
inlawrev-3249	471	24	for	for	ADP
inlawrev-3249	471	25	one	one	NUM
inlawrev-3249	471	26	form	form	NOUN
inlawrev-3249	471	27	of	of	ADP
inlawrev-3249	471	28	business	business	NOUN
inlawrev-3249	471	29	—	—	PUNCT
inlawrev-3249	471	30	mail	mail	NOUN
inlawrev-3249	471	31	order	order	NOUN
inlawrev-3249	471	32	sellers	seller	NOUN
inlawrev-3249	471	33	—	—	PUNCT
inlawrev-3249	471	34	but	but	CCONJ
inlawrev-3249	471	35	no	no	DET
inlawrev-3249	471	36	countervailing	countervail	VERB
inlawrev-3249	471	37	advantage	advantage	NOUN
inlawrev-3249	471	38	for	for	ADP
inlawrev-3249	471	39	its	its	PRON
inlawrev-3249	471	40	competitors	competitor	NOUN
inlawrev-3249	471	41	.	.	PUNCT
inlawrev-3249	472	1	""^	""^	NOUN
inlawrev-3249	472	2	this	this	PRON
inlawrev-3249	472	3	is	be	AUX
inlawrev-3249	472	4	probably	probably	ADV
inlawrev-3249	472	5	the	the	DET
inlawrev-3249	472	6	best	good	ADJ
inlawrev-3249	472	7	argument	argument	NOUN
inlawrev-3249	472	8	in	in	ADP
inlawrev-3249	472	9	favor	favor	NOUN
inlawrev-3249	472	10	of	of	ADP
inlawrev-3249	472	11	requiring	require	VERB
inlawrev-3249	472	12	out	out	ADJ
inlawrev-3249	472	13	-	-	PUNCT
inlawrev-3249	472	14	ofstate	ofstate	NOUN
inlawrev-3249	472	15	retailers	retailer	NOUN
inlawrev-3249	472	16	to	to	PART
inlawrev-3249	472	17	collect	collect	VERB
inlawrev-3249	472	18	the	the	DET
inlawrev-3249	472	19	tax	tax	NOUN
inlawrev-3249	472	20	at	at	ADP
inlawrev-3249	472	21	the	the	DET
inlawrev-3249	472	22	bequest	bequest	NOUN
inlawrev-3249	472	23	of	of	ADP
inlawrev-3249	472	24	the	the	DET
inlawrev-3249	472	25	taxing	tax	VERB
inlawrev-3249	472	26	state	state	NOUN
inlawrev-3249	472	27	.	.	PUNCT
inlawrev-3249	473	1	white	white	PROPN
inlawrev-3249	473	2	's	's	PART
inlawrev-3249	473	3	argument	argument	NOUN
inlawrev-3249	473	4	,	,	PUNCT
inlawrev-3249	473	5	however	however	ADV
inlawrev-3249	473	6	,	,	PUNCT
inlawrev-3249	473	7	is	be	AUX
inlawrev-3249	473	8	not	not	PART
inlawrev-3249	473	9	immune	immune	ADJ
inlawrev-3249	473	10	from	from	ADP
inlawrev-3249	473	11	criticism	criticism	NOUN
inlawrev-3249	473	12	.	.	PUNCT
inlawrev-3249	474	1	first	first	ADV
inlawrev-3249	474	2	,	,	PUNCT
inlawrev-3249	474	3	the	the	DET
inlawrev-3249	474	4	tax	tax	NOUN
inlawrev-3249	474	5	is	be	AUX
inlawrev-3249	474	6	not	not	PART
inlawrev-3249	474	7	on	on	ADP
inlawrev-3249	474	8	the	the	DET
inlawrev-3249	474	9	business	business	NOUN
inlawrev-3249	474	10	;	;	PUNCT
inlawrev-3249	474	11	it	it	PRON
inlawrev-3249	474	12	is	be	AUX
inlawrev-3249	474	13	on	on	ADP
inlawrev-3249	474	14	the	the	DET
inlawrev-3249	474	15	consumer	consumer	NOUN
inlawrev-3249	474	16	.	.	PUNCT
inlawrev-3249	475	1	the	the	DET
inlawrev-3249	475	2	state	state	NOUN
inlawrev-3249	475	3	is	be	AUX
inlawrev-3249	475	4	only	only	ADV
inlawrev-3249	475	5	trying	try	VERB
inlawrev-3249	475	6	to	to	PART
inlawrev-3249	475	7	make	make	VERB
inlawrev-3249	475	8	its	its	PRON
inlawrev-3249	475	9	collection	collection	NOUN
inlawrev-3249	475	10	job	job	NOUN
inlawrev-3249	475	11	easier	easy	ADJ
inlawrev-3249	475	12	by	by	ADP
inlawrev-3249	475	13	requiring	require	VERB
inlawrev-3249	475	14	commerce	commerce	NOUN
inlawrev-3249	475	15	to	to	PART
inlawrev-3249	475	16	collect	collect	VERB
inlawrev-3249	475	17	the	the	DET
inlawrev-3249	475	18	tax	tax	NOUN
inlawrev-3249	475	19	rather	rather	ADV
inlawrev-3249	475	20	than	than	ADP
inlawrev-3249	475	21	having	have	VERB
inlawrev-3249	475	22	to	to	PART
inlawrev-3249	475	23	collect	collect	VERB
inlawrev-3249	475	24	from	from	ADP
inlawrev-3249	475	25	the	the	DET
inlawrev-3249	475	26	consumer	consumer	NOUN
inlawrev-3249	475	27	.	.	PUNCT
inlawrev-3249	476	1	the	the	DET
inlawrev-3249	476	2	question	question	NOUN
inlawrev-3249	476	3	arises	arise	VERB
inlawrev-3249	476	4	:	:	PUNCT
inlawrev-3249	476	5	why	why	SCONJ
inlawrev-3249	476	6	should	should	AUX
inlawrev-3249	476	7	businesses	business	NOUN
inlawrev-3249	476	8	with	with	ADP
inlawrev-3249	476	9	no	no	DET
inlawrev-3249	476	10	physical	physical	ADJ
inlawrev-3249	476	11	presence	presence	NOUN
inlawrev-3249	476	12	in	in	ADP
inlawrev-3249	476	13	a	a	DET
inlawrev-3249	476	14	given	give	VERB
inlawrev-3249	476	15	state	state	NOUN
inlawrev-3249	476	16	be	be	AUX
inlawrev-3249	476	17	coerced	coerce	VERB
inlawrev-3249	476	18	into	into	ADP
inlawrev-3249	476	19	complying	comply	VERB
inlawrev-3249	476	20	with	with	ADP
inlawrev-3249	476	21	burden	burden	NOUN
inlawrev-3249	476	22	of	of	ADP
inlawrev-3249	476	23	1	1	NUM
inlawrev-3249	476	24	14	14	NUM
inlawrev-3249	476	25	.	.	PUNCT
inlawrev-3249	477	1	see	see	VERB
inlawrev-3249	477	2	i	i	PRON
inlawrev-3249	477	3	d.	d.	PROPN
inlawrev-3249	477	4	at	at	ADP
inlawrev-3249	477	5	323	323	NUM
inlawrev-3249	477	6	-	-	SYM
inlawrev-3249	477	7	24	24	NUM
inlawrev-3249	477	8	.	.	PUNCT
inlawrev-3249	477	9	115	115	NUM
inlawrev-3249	477	10	.	.	PUNCT
inlawrev-3249	478	1	see	see	VERB
inlawrev-3249	478	2	i	i	PRON
inlawrev-3249	478	3	d.	d.	PROPN
inlawrev-3249	478	4	116	116	NUM
inlawrev-3249	478	5	.	.	PUNCT
inlawrev-3249	479	1	see	see	VERB
inlawrev-3249	479	2	discussion	discussion	NOUN
inlawrev-3249	479	3	supra	supra	PROPN
inlawrev-3249	479	4	part	part	PROPN
inlawrev-3249	479	5	i.a	i.a	PROPN
inlawrev-3249	479	6	.	.	PROPN
inlawrev-3249	479	7	1	1	NUM
inlawrev-3249	479	8	17	17	NUM
inlawrev-3249	479	9	.	.	PUNCT
inlawrev-3249	480	1	see	see	VERB
inlawrev-3249	480	2	quill	quill	NOUN
inlawrev-3249	480	3	,	,	PUNCT
inlawrev-3249	480	4	504	504	NUM
inlawrev-3249	480	5	u.s	u.s	PROPN
inlawrev-3249	480	6	.	.	PROPN
inlawrev-3249	480	7	at	at	ADP
inlawrev-3249	480	8	322	322	NUM
inlawrev-3249	480	9	-	-	SYM
inlawrev-3249	480	10	23	23	NUM
inlawrev-3249	480	11	(	(	PUNCT
inlawrev-3249	480	12	white	white	PROPN
inlawrev-3249	480	13	,	,	PUNCT
inlawrev-3249	480	14	j.	j.	PROPN
inlawrev-3249	480	15	,	,	PUNCT
inlawrev-3249	480	16	dissenting	dissent	VERB
inlawrev-3249	480	17	)	)	PUNCT
inlawrev-3249	480	18	.	.	PUNCT
inlawrev-3249	481	1	118	118	NUM
inlawrev-3249	481	2	.	.	PUNCT
inlawrev-3249	482	1	see	see	VERB
inlawrev-3249	482	2	supra	supra	PROPN
inlawrev-3249	482	3	note	note	PROPN
inlawrev-3249	482	4	97	97	NUM
inlawrev-3249	482	5	and	and	CCONJ
inlawrev-3249	482	6	accompanying	accompany	VERB
inlawrev-3249	482	7	text	text	NOUN
inlawrev-3249	482	8	.	.	PUNCT
inlawrev-3249	483	1	1	1	NUM
inlawrev-3249	483	2	19	19	NUM
inlawrev-3249	483	3	.	.	PUNCT
inlawrev-3249	483	4	quill	quill	NOUN
inlawrev-3249	483	5	,	,	PUNCT
inlawrev-3249	483	6	504	504	NUM
inlawrev-3249	483	7	u.s	u.s	PROPN
inlawrev-3249	483	8	.	.	PROPN
inlawrev-3249	483	9	at	at	ADP
inlawrev-3249	483	10	329	329	NUM
inlawrev-3249	483	11	(	(	PUNCT
inlawrev-3249	483	12	white	white	PROPN
inlawrev-3249	483	13	,	,	PUNCT
inlawrev-3249	483	14	j.	j.	PROPN
inlawrev-3249	483	15	,	,	PUNCT
inlawrev-3249	483	16	dissenting	dissent	VERB
inlawrev-3249	483	17	)	)	PUNCT
inlawrev-3249	483	18	.	.	PUNCT
inlawrev-3249	484	1	1	1	NUM
inlawrev-3249	484	2	997	997	NUM
inlawrev-3249	484	3	]	]	PUNCT
inlawrev-3249	484	4	mail	mail	NOUN
inlawrev-3249	484	5	order	order	NOUN
inlawrev-3249	484	6	retailers	retailer	NOUN
inlawrev-3249	484	7	897	897	NUM
inlawrev-3249	484	8	collection	collection	NOUN
inlawrev-3249	484	9	taxes	taxis	NOUN
inlawrev-3249	484	10	on	on	ADP
inlawrev-3249	484	11	behalf	behalf	NOUN
inlawrev-3249	484	12	of	of	ADP
inlawrev-3249	484	13	the	the	DET
inlawrev-3249	484	14	state	state	NOUN
inlawrev-3249	484	15	taxing	tax	VERB
inlawrev-3249	484	16	authorities	authority	NOUN
inlawrev-3249	484	17	?	?	PUNCT
inlawrev-3249	485	1	the	the	DET
inlawrev-3249	485	2	administrative	administrative	ADJ
inlawrev-3249	485	3	burden	burden	NOUN
inlawrev-3249	485	4	on	on	ADP
inlawrev-3249	485	5	those	those	DET
inlawrev-3249	485	6	companies	company	NOUN
inlawrev-3249	485	7	would	would	AUX
inlawrev-3249	485	8	be	be	AUX
inlawrev-3249	485	9	enormous	enormous	ADJ
inlawrev-3249	485	10	.	.	PUNCT
inlawrev-3249	486	1	second	second	ADJ
inlawrev-3249	486	2	,	,	PUNCT
inlawrev-3249	486	3	even	even	ADV
inlawrev-3249	486	4	if	if	SCONJ
inlawrev-3249	486	5	the	the	DET
inlawrev-3249	486	6	states	state	NOUN
inlawrev-3249	486	7	can	can	AUX
inlawrev-3249	486	8	not	not	PART
inlawrev-3249	486	9	compel	compel	VERB
inlawrev-3249	486	10	out	out	ADP
inlawrev-3249	486	11	-	-	PUNCT
inlawrev-3249	486	12	of	of	ADP
inlawrev-3249	486	13	-	-	PUNCT
inlawrev-3249	486	14	state	state	NOUN
inlawrev-3249	486	15	retailers	retailer	NOUN
inlawrev-3249	486	16	to	to	PART
inlawrev-3249	486	17	collect	collect	VERB
inlawrev-3249	486	18	their	their	PRON
inlawrev-3249	486	19	use	use	NOUN
inlawrev-3249	486	20	taxes	taxis	NOUN
inlawrev-3249	486	21	,	,	PUNCT
inlawrev-3249	486	22	the	the	DET
inlawrev-3249	486	23	states	state	NOUN
inlawrev-3249	486	24	may	may	AUX
inlawrev-3249	486	25	(	(	PUNCT
inlawrev-3249	486	26	and	and	CCONJ
inlawrev-3249	486	27	many	many	ADJ
inlawrev-3249	486	28	do	do	AUX
inlawrev-3249	486	29	)	)	PUNCT
inlawrev-3249	486	30	collect	collect	VERB
inlawrev-3249	486	31	the	the	DET
inlawrev-3249	486	32	tax	tax	NOUN
inlawrev-3249	486	33	directly	directly	ADV
inlawrev-3249	486	34	from	from	ADP
inlawrev-3249	486	35	individual	individual	ADJ
inlawrev-3249	486	36	citizens	citizen	NOUN
inlawrev-3249	486	37	of	of	ADP
inlawrev-3249	486	38	their	their	PRON
inlawrev-3249	486	39	state	state	NOUN
inlawrev-3249	486	40	.	.	PUNCT
inlawrev-3249	487	1	^^^	^^^	PUNCT
inlawrev-3249	487	2	c.	c.	PROPN
inlawrev-3249	487	3	summary	summary	NOUN
inlawrev-3249	487	4	of	of	ADP
inlawrev-3249	487	5	the	the	DET
inlawrev-3249	487	6	commerce	commerce	NOUN
inlawrev-3249	487	7	clause	clause	NOUN
inlawrev-3249	487	8	holding.—two	holding.—two	ADJ
inlawrev-3249	487	9	important	important	ADJ
inlawrev-3249	487	10	points	point	NOUN
inlawrev-3249	487	11	are	be	AUX
inlawrev-3249	487	12	demonstrated	demonstrate	VERB
inlawrev-3249	487	13	by	by	ADP
inlawrev-3249	487	14	quill	quill	NOUN
inlawrev-3249	487	15	.	.	PUNCT
inlawrev-3249	488	1	first	first	ADV
inlawrev-3249	488	2	,	,	PUNCT
inlawrev-3249	488	3	"	"	PUNCT
inlawrev-3249	488	4	substantial	substantial	ADJ
inlawrev-3249	488	5	nexus	nexus	NOUN
inlawrev-3249	488	6	"	"	PUNCT
inlawrev-3249	488	7	remains	remain	VERB
inlawrev-3249	488	8	undefined	undefined	ADJ
inlawrev-3249	488	9	.	.	PUNCT
inlawrev-3249	489	1	the	the	DET
inlawrev-3249	489	2	court	court	NOUN
inlawrev-3249	489	3	never	never	ADV
inlawrev-3249	489	4	addressed	address	VERB
inlawrev-3249	489	5	its	its	PRON
inlawrev-3249	489	6	meaning	meaning	NOUN
inlawrev-3249	489	7	.	.	PUNCT
inlawrev-3249	490	1	second	second	ADV
inlawrev-3249	490	2	,	,	PUNCT
inlawrev-3249	490	3	the	the	DET
inlawrev-3249	490	4	court	court	NOUN
inlawrev-3249	490	5	invited	invite	VERB
inlawrev-3249	490	6	congress	congress	PROPN
inlawrev-3249	490	7	to	to	PART
inlawrev-3249	490	8	resolve	resolve	VERB
inlawrev-3249	490	9	this	this	DET
inlawrev-3249	490	10	dispute	dispute	NOUN
inlawrev-3249	490	11	in	in	ADP
inlawrev-3249	490	12	their	their	PRON
inlawrev-3249	490	13	opinion	opinion	NOUN
inlawrev-3249	490	14	by	by	ADP
inlawrev-3249	490	15	enacting	enact	VERB
inlawrev-3249	490	16	legislation	legislation	NOUN
inlawrev-3249	490	17	.	.	PUNCT
inlawrev-3249	491	1	^^^	^^^	NOUN
inlawrev-3249	491	2	to	to	ADP
inlawrev-3249	491	3	date	date	NOUN
inlawrev-3249	491	4	,	,	PUNCT
inlawrev-3249	491	5	congress	congress	PROPN
inlawrev-3249	491	6	has	have	AUX
inlawrev-3249	491	7	not	not	PART
inlawrev-3249	491	8	taken	take	VERB
inlawrev-3249	491	9	action	action	NOUN
inlawrev-3249	491	10	to	to	PART
inlawrev-3249	491	11	remedy	remedy	VERB
inlawrev-3249	491	12	the	the	DET
inlawrev-3249	491	13	situation	situation	NOUN
inlawrev-3249	491	14	.	.	PUNCT
inlawrev-3249	492	1	quill	quill	PROPN
inlawrev-3249	492	2	's	's	PART
inlawrev-3249	492	3	chief	chief	ADJ
inlawrev-3249	492	4	weakness	weakness	NOUN
inlawrev-3249	492	5	was	be	AUX
inlawrev-3249	492	6	that	that	SCONJ
inlawrev-3249	492	7	it	it	PRON
inlawrev-3249	492	8	did	do	AUX
inlawrev-3249	492	9	not	not	PART
inlawrev-3249	492	10	adequately	adequately	ADV
inlawrev-3249	492	11	define	define	VERB
inlawrev-3249	492	12	the	the	DET
inlawrev-3249	492	13	commerce	commerce	NOUN
inlawrev-3249	492	14	clause	clause	NOUN
inlawrev-3249	492	15	nexus	nexus	NOUN
inlawrev-3249	492	16	standard	standard	NOUN
inlawrev-3249	492	17	.	.	PUNCT
inlawrev-3249	493	1	^^^	^^^	PUNCT
inlawrev-3249	493	2	"	"	PUNCT
inlawrev-3249	493	3	substantial	substantial	ADJ
inlawrev-3249	493	4	nexus	nexus	NOUN
inlawrev-3249	493	5	"	"	PUNCT
inlawrev-3249	493	6	is	be	AUX
inlawrev-3249	493	7	too	too	ADV
inlawrev-3249	493	8	vague	vague	ADJ
inlawrev-3249	493	9	to	to	PART
inlawrev-3249	493	10	function	function	VERB
inlawrev-3249	493	11	as	as	ADP
inlawrev-3249	493	12	a	a	DET
inlawrev-3249	493	13	brightline	brightline	NOUN
inlawrev-3249	493	14	rule	rule	NOUN
inlawrev-3249	493	15	.	.	PUNCT
inlawrev-3249	494	1	the	the	DET
inlawrev-3249	494	2	court	court	NOUN
inlawrev-3249	494	3	unequivocally	unequivocally	ADV
inlawrev-3249	494	4	stated	state	VERB
inlawrev-3249	494	5	that	that	SCONJ
inlawrev-3249	494	6	the	the	DET
inlawrev-3249	494	7	bright	bright	ADJ
inlawrev-3249	494	8	-	-	PUNCT
inlawrev-3249	494	9	line	line	NOUN
inlawrev-3249	494	10	test	test	NOUN
inlawrev-3249	494	11	was	be	AUX
inlawrev-3249	494	12	important	important	ADJ
inlawrev-3249	494	13	,	,	PUNCT
inlawrev-3249	494	14	but	but	CCONJ
inlawrev-3249	494	15	did	do	VERB
inlawrev-3249	494	16	little	little	ADJ
inlawrev-3249	494	17	to	to	PART
inlawrev-3249	494	18	state	state	VERB
inlawrev-3249	494	19	what	what	PRON
inlawrev-3249	494	20	or	or	CCONJ
inlawrev-3249	494	21	where	where	SCONJ
inlawrev-3249	494	22	the	the	DET
inlawrev-3249	494	23	bright	bright	ADJ
inlawrev-3249	494	24	-	-	PUNCT
inlawrev-3249	494	25	line	line	NOUN
inlawrev-3249	494	26	was	be	AUX
inlawrev-3249	494	27	.	.	PUNCT
inlawrev-3249	495	1	'^^	'^^	NUM
inlawrev-3249	496	1	in	in	SCONJ
inlawrev-3249	496	2	order	order	NOUN
inlawrev-3249	496	3	to	to	PART
inlawrev-3249	496	4	more	more	ADV
inlawrev-3249	496	5	accurately	accurately	ADV
inlawrev-3249	496	6	characterize	characterize	VERB
inlawrev-3249	496	7	the	the	DET
inlawrev-3249	496	8	line	line	NOUN
inlawrev-3249	496	9	,	,	PUNCT
inlawrev-3249	496	10	this	this	DET
inlawrev-3249	496	11	section	section	NOUN
inlawrev-3249	496	12	reviews	review	VERB
inlawrev-3249	496	13	the	the	DET
inlawrev-3249	496	14	holdings	holding	NOUN
inlawrev-3249	496	15	of	of	ADP
inlawrev-3249	496	16	the	the	DET
inlawrev-3249	496	17	major	major	ADJ
inlawrev-3249	496	18	cases	case	NOUN
inlawrev-3249	496	19	.	.	PUNCT
inlawrev-3249	497	1	first	first	ADV
inlawrev-3249	497	2	,	,	PUNCT
inlawrev-3249	497	3	physical	physical	ADJ
inlawrev-3249	497	4	presence	presence	NOUN
inlawrev-3249	497	5	of	of	ADP
inlawrev-3249	497	6	some	some	DET
inlawrev-3249	497	7	sort	sort	NOUN
inlawrev-3249	497	8	is	be	AUX
inlawrev-3249	497	9	a	a	DET
inlawrev-3249	497	10	necessity	necessity	NOUN
inlawrev-3249	497	11	.	.	PUNCT
inlawrev-3249	498	1	the	the	DET
inlawrev-3249	498	2	court	court	NOUN
inlawrev-3249	498	3	went	go	VERB
inlawrev-3249	498	4	out	out	ADP
inlawrev-3249	498	5	of	of	ADP
inlawrev-3249	498	6	its	its	PRON
inlawrev-3249	498	7	way	way	NOUN
inlawrev-3249	498	8	to	to	PART
inlawrev-3249	498	9	uphold	uphold	VERB
inlawrev-3249	498	10	bellas	bellas	PROPN
inlawrev-3249	498	11	hess	hess	PROPN
inlawrev-3249	498	12	'	'	PART
inlawrev-3249	498	13	physical	physical	ADJ
inlawrev-3249	498	14	presence	presence	NOUN
inlawrev-3249	498	15	requirement	requirement	NOUN
inlawrev-3249	498	16	.	.	PUNCT
inlawrev-3249	499	1	^^^	^^^	X
inlawrev-3249	499	2	second	second	ADV
inlawrev-3249	499	3	,	,	PUNCT
inlawrev-3249	499	4	the	the	DET
inlawrev-3249	499	5	standard	standard	NOUN
inlawrev-3249	499	6	is	be	AUX
inlawrev-3249	499	7	not	not	PART
inlawrev-3249	499	8	the	the	DET
inlawrev-3249	499	9	"	"	PUNCT
inlawrev-3249	499	10	slightest	slight	ADJ
inlawrev-3249	499	11	presence	presence	NOUN
inlawrev-3249	499	12	.	.	PUNCT
inlawrev-3249	499	13	"	"	PUNCT
inlawrev-3249	500	1	this	this	DET
inlawrev-3249	500	2	language	language	NOUN
inlawrev-3249	500	3	was	be	AUX
inlawrev-3249	500	4	explicitly	explicitly	ADV
inlawrev-3249	500	5	rebuked	rebuke	VERB
inlawrev-3249	500	6	in	in	ADP
inlawrev-3249	500	7	national	national	ADJ
inlawrev-3249	500	8	geographic	geographic	NOUN
inlawrev-3249	500	9	.	.	PUNCT
inlawrev-3249	501	1	^^^	^^^	PUNCT
inlawrev-3249	501	2	the	the	DET
inlawrev-3249	501	3	questions	question	NOUN
inlawrev-3249	501	4	then	then	ADV
inlawrev-3249	501	5	are	be	AUX
inlawrev-3249	501	6	,	,	PUNCT
inlawrev-3249	501	7	"	"	PUNCT
inlawrev-3249	501	8	how	how	SCONJ
inlawrev-3249	501	9	much	much	ADJ
inlawrev-3249	501	10	of	of	ADP
inlawrev-3249	501	11	a	a	DET
inlawrev-3249	501	12	physical	physical	ADJ
inlawrev-3249	501	13	presence	presence	NOUN
inlawrev-3249	501	14	equals	equal	VERB
inlawrev-3249	501	15	a	a	DET
inlawrev-3249	501	16	substantial	substantial	ADJ
inlawrev-3249	501	17	nexus	nexus	NOUN
inlawrev-3249	501	18	?	?	PUNCT
inlawrev-3249	501	19	"	"	PUNCT
inlawrev-3249	501	20	is	be	AUX
inlawrev-3249	501	21	it	it	PRON
inlawrev-3249	501	22	a	a	DET
inlawrev-3249	501	23	"	"	PUNCT
inlawrev-3249	501	24	substantial	substantial	ADJ
inlawrev-3249	501	25	physical	physical	ADJ
inlawrev-3249	501	26	presence	presence	NOUN
inlawrev-3249	501	27	,	,	PUNCT
inlawrev-3249	501	28	"	"	PUNCT
inlawrev-3249	501	29	or	or	CCONJ
inlawrev-3249	501	30	merely	merely	ADV
inlawrev-3249	501	31	more	more	ADJ
inlawrev-3249	501	32	than	than	ADP
inlawrev-3249	501	33	a	a	DET
inlawrev-3249	501	34	"	"	PUNCT
inlawrev-3249	501	35	slightest	slight	ADJ
inlawrev-3249	501	36	presence	presence	NOUN
inlawrev-3249	501	37	"	"	PUNCT
inlawrev-3249	501	38	?	?	PUNCT
inlawrev-3249	502	1	is	be	AUX
inlawrev-3249	502	2	the	the	DET
inlawrev-3249	502	3	substantial	substantial	ADJ
inlawrev-3249	502	4	nexus	nexus	NOUN
inlawrev-3249	502	5	standard	standard	NOUN
inlawrev-3249	502	6	really	really	ADV
inlawrev-3249	502	7	a	a	DET
inlawrev-3249	502	8	bright	bright	ADJ
inlawrev-3249	502	9	-	-	PUNCT
inlawrev-3249	502	10	line	line	NOUN
inlawrev-3249	502	11	test	test	NOUN
inlawrev-3249	502	12	?	?	PUNCT
inlawrev-3249	503	1	these	these	DET
inlawrev-3249	503	2	questions	question	NOUN
inlawrev-3249	503	3	were	be	AUX
inlawrev-3249	503	4	raised	raise	VERB
inlawrev-3249	503	5	in	in	ADP
inlawrev-3249	503	6	orvis	orvis	PROPN
inlawrev-3249	503	7	and	and	CCONJ
inlawrev-3249	503	8	will	will	AUX
inlawrev-3249	503	9	continue	continue	VERB
inlawrev-3249	503	10	to	to	PART
inlawrev-3249	503	11	play	play	VERB
inlawrev-3249	503	12	an	an	DET
inlawrev-3249	503	13	important	important	ADJ
inlawrev-3249	503	14	role	role	NOUN
inlawrev-3249	503	15	in	in	ADP
inlawrev-3249	503	16	the	the	DET
inlawrev-3249	503	17	ongoing	ongoing	ADJ
inlawrev-3249	503	18	battle	battle	NOUN
inlawrev-3249	503	19	between	between	ADP
inlawrev-3249	503	20	states	state	NOUN
inlawrev-3249	503	21	and	and	CCONJ
inlawrev-3249	503	22	mail	mail	NOUN
inlawrev-3249	503	23	order	order	NOUN
inlawrev-3249	503	24	retailers	retailer	NOUN
inlawrev-3249	503	25	until	until	ADP
inlawrev-3249	503	26	more	more	ADJ
inlawrev-3249	503	27	specific	specific	ADJ
inlawrev-3249	503	28	direction	direction	NOUN
inlawrev-3249	503	29	is	be	AUX
inlawrev-3249	503	30	comes	come	VERB
inlawrev-3249	503	31	from	from	ADP
inlawrev-3249	503	32	the	the	DET
inlawrev-3249	503	33	supreme	supreme	PROPN
inlawrev-3249	503	34	court	court	PROPN
inlawrev-3249	503	35	.	.	PUNCT
inlawrev-3249	504	1	an	an	DET
inlawrev-3249	504	2	alternative	alternative	ADJ
inlawrev-3249	504	3	remedy	remedy	NOUN
inlawrev-3249	504	4	would	would	AUX
inlawrev-3249	504	5	have	have	AUX
inlawrev-3249	504	6	been	be	AUX
inlawrev-3249	504	7	for	for	SCONJ
inlawrev-3249	504	8	congress	congress	PROPN
inlawrev-3249	504	9	to	to	PART
inlawrev-3249	504	10	legislate	legislate	VERB
inlawrev-3249	504	11	the	the	DET
inlawrev-3249	504	12	standard	standard	NOUN
inlawrev-3249	504	13	it	it	PRON
inlawrev-3249	504	14	deemed	deem	VERB
inlawrev-3249	504	15	appropriate	appropriate	ADJ
inlawrev-3249	504	16	.	.	PUNCT
inlawrev-3249	505	1	^^^	^^^	PUNCT
inlawrev-3249	505	2	congress	congress	PROPN
inlawrev-3249	505	3	,	,	PUNCT
inlawrev-3249	505	4	however	however	ADV
inlawrev-3249	505	5	,	,	PUNCT
inlawrev-3249	505	6	took	take	VERB
inlawrev-3249	505	7	no	no	DET
inlawrev-3249	505	8	action	action	NOUN
inlawrev-3249	505	9	in	in	ADP
inlawrev-3249	505	10	the	the	DET
inlawrev-3249	505	11	wake	wake	NOUN
inlawrev-3249	505	12	of	of	ADP
inlawrev-3249	505	13	quill	quill	NOUN
inlawrev-3249	505	14	.	.	PUNCT
inlawrev-3249	506	1	predictably	predictably	ADV
inlawrev-3249	506	2	,	,	PUNCT
inlawrev-3249	506	3	this	this	DET
inlawrev-3249	506	4	issue	issue	NOUN
inlawrev-3249	506	5	would	would	AUX
inlawrev-3249	506	6	again	again	ADV
inlawrev-3249	506	7	be	be	AUX
inlawrev-3249	506	8	litigated	litigate	VERB
inlawrev-3249	506	9	between	between	ADP
inlawrev-3249	506	10	businesses	business	NOUN
inlawrev-3249	506	11	and	and	CCONJ
inlawrev-3249	506	12	state	state	NOUN
inlawrev-3249	506	13	taxing	tax	VERB
inlawrev-3249	506	14	authorities	authority	NOUN
inlawrev-3249	506	15	.	.	PUNCT
inlawrev-3249	507	1	in	in	ADP
inlawrev-3249	507	2	1995	1995	NUM
inlawrev-3249	507	3	,	,	PUNCT
inlawrev-3249	507	4	the	the	DET
inlawrev-3249	507	5	most	most	ADV
inlawrev-3249	507	6	recent	recent	ADJ
inlawrev-3249	507	7	challenge	challenge	NOUN
inlawrev-3249	507	8	to	to	ADP
inlawrev-3249	507	9	a	a	DET
inlawrev-3249	507	10	state	state	NOUN
inlawrev-3249	507	11	's	's	PART
inlawrev-3249	507	12	power	power	NOUN
inlawrev-3249	507	13	to	to	PART
inlawrev-3249	507	14	require	require	VERB
inlawrev-3249	507	15	out	out	ADP
inlawrev-3249	507	16	-	-	PUNCT
inlawrev-3249	507	17	ofstate	ofstate	NOUN
inlawrev-3249	507	18	retailers	retailer	NOUN
inlawrev-3249	507	19	to	to	PART
inlawrev-3249	507	20	collect	collect	VERB
inlawrev-3249	507	21	its	its	PRON
inlawrev-3249	507	22	use	use	NOUN
inlawrev-3249	507	23	tax	tax	NOUN
inlawrev-3249	507	24	was	be	AUX
inlawrev-3249	507	25	brought	bring	VERB
inlawrev-3249	507	26	before	before	ADP
inlawrev-3249	507	27	the	the	DET
inlawrev-3249	507	28	new	new	PROPN
inlawrev-3249	507	29	york	york	PROPN
inlawrev-3249	507	30	court	court	PROPN
inlawrev-3249	507	31	of	of	ADP
inlawrev-3249	507	32	appeals	appeal	NOUN
inlawrev-3249	507	33	.	.	PUNCT
inlawrev-3249	508	1	the	the	DET
inlawrev-3249	508	2	state	state	NOUN
inlawrev-3249	508	3	of	of	ADP
inlawrev-3249	508	4	new	new	PROPN
inlawrev-3249	508	5	york	york	PROPN
inlawrev-3249	508	6	audited	audit	VERB
inlawrev-3249	508	7	two	two	NUM
inlawrev-3249	508	8	vermont	vermont	PROPN
inlawrev-3249	508	9	businesses	business	NOUN
inlawrev-3249	508	10	,	,	PUNCT
inlawrev-3249	508	11	orvis	orvis	PROPN
inlawrev-3249	508	12	co.	co.	PROPN
inlawrev-3249	508	13	and	and	CCONJ
inlawrev-3249	508	14	1	1	NUM
inlawrev-3249	508	15	20	20	NUM
inlawrev-3249	508	16	.	.	PUNCT
inlawrev-3249	509	1	when	when	SCONJ
inlawrev-3249	509	2	a	a	DET
inlawrev-3249	509	3	retailer	retailer	NOUN
inlawrev-3249	509	4	has	have	VERB
inlawrev-3249	509	5	"	"	PUNCT
inlawrev-3249	509	6	substantial	substantial	ADJ
inlawrev-3249	509	7	nexus	nexus	NOUN
inlawrev-3249	509	8	"	"	PUNCT
inlawrev-3249	509	9	with	with	ADP
inlawrev-3249	509	10	the	the	DET
inlawrev-3249	509	11	taxing	tax	VERB
inlawrev-3249	509	12	state	state	NOUN
inlawrev-3249	509	13	,	,	PUNCT
inlawrev-3249	509	14	the	the	DET
inlawrev-3249	509	15	state	state	NOUN
inlawrev-3249	509	16	may	may	AUX
inlawrev-3249	509	17	choose	choose	VERB
inlawrev-3249	509	18	from	from	ADP
inlawrev-3249	509	19	whom	whom	PRON
inlawrev-3249	509	20	to	to	PART
inlawrev-3249	509	21	collect	collect	VERB
inlawrev-3249	509	22	the	the	DET
inlawrev-3249	509	23	tax	tax	NOUN
inlawrev-3249	509	24	.	.	PUNCT
inlawrev-3249	510	1	if	if	SCONJ
inlawrev-3249	510	2	the	the	DET
inlawrev-3249	510	3	business	business	NOUN
inlawrev-3249	510	4	mistakenly	mistakenly	ADV
inlawrev-3249	510	5	believes	believe	VERB
inlawrev-3249	510	6	it	it	PRON
inlawrev-3249	510	7	does	do	AUX
inlawrev-3249	510	8	not	not	PART
inlawrev-3249	510	9	have	have	VERB
inlawrev-3249	510	10	"	"	PUNCT
inlawrev-3249	510	11	substantial	substantial	ADJ
inlawrev-3249	510	12	nexus	nexus	NOUN
inlawrev-3249	510	13	"	"	PUNCT
inlawrev-3249	510	14	and	and	CCONJ
inlawrev-3249	510	15	therefore	therefore	ADV
inlawrev-3249	510	16	does	do	AUX
inlawrev-3249	510	17	not	not	PART
inlawrev-3249	510	18	collect	collect	VERB
inlawrev-3249	510	19	the	the	DET
inlawrev-3249	510	20	state	state	NOUN
inlawrev-3249	510	21	's	's	PART
inlawrev-3249	510	22	taxes	taxis	NOUN
inlawrev-3249	510	23	,	,	PUNCT
inlawrev-3249	510	24	the	the	DET
inlawrev-3249	510	25	individual	individual	NOUN
inlawrev-3249	510	26	is	be	AUX
inlawrev-3249	510	27	responsible	responsible	ADJ
inlawrev-3249	510	28	for	for	ADP
inlawrev-3249	510	29	the	the	DET
inlawrev-3249	510	30	tax	tax	NOUN
inlawrev-3249	510	31	.	.	PUNCT
inlawrev-3249	511	1	additionally	additionally	ADV
inlawrev-3249	511	2	,	,	PUNCT
inlawrev-3249	511	3	if	if	SCONJ
inlawrev-3249	511	4	the	the	DET
inlawrev-3249	511	5	state	state	NOUN
inlawrev-3249	511	6	can	can	AUX
inlawrev-3249	511	7	convince	convince	VERB
inlawrev-3249	511	8	a	a	DET
inlawrev-3249	511	9	court	court	NOUN
inlawrev-3249	511	10	that	that	PRON
inlawrev-3249	511	11	the	the	DET
inlawrev-3249	511	12	entity	entity	NOUN
inlawrev-3249	511	13	had	have	VERB
inlawrev-3249	511	14	"	"	PUNCT
inlawrev-3249	511	15	substantial	substantial	ADJ
inlawrev-3249	511	16	nexus	nexus	NOUN
inlawrev-3249	511	17	,	,	PUNCT
inlawrev-3249	511	18	"	"	PUNCT
inlawrev-3249	511	19	the	the	DET
inlawrev-3249	511	20	retailer	retailer	NOUN
inlawrev-3249	511	21	is	be	AUX
inlawrev-3249	511	22	also	also	ADV
inlawrev-3249	511	23	responsible	responsible	ADJ
inlawrev-3249	511	24	for	for	ADP
inlawrev-3249	511	25	the	the	DET
inlawrev-3249	511	26	tax	tax	NOUN
inlawrev-3249	511	27	.	.	PUNCT
inlawrev-3249	512	1	this	this	PRON
inlawrev-3249	512	2	permits	permit	VERB
inlawrev-3249	512	3	the	the	DET
inlawrev-3249	512	4	state	state	NOUN
inlawrev-3249	512	5	to	to	PART
inlawrev-3249	512	6	"	"	PUNCT
inlawrev-3249	512	7	double	double	ADJ
inlawrev-3249	512	8	dip	dip	NOUN
inlawrev-3249	512	9	"	"	PUNCT
inlawrev-3249	512	10	by	by	ADP
inlawrev-3249	512	11	collecting	collect	VERB
inlawrev-3249	512	12	the	the	DET
inlawrev-3249	512	13	tax	tax	NOUN
inlawrev-3249	512	14	from	from	ADP
inlawrev-3249	512	15	both	both	DET
inlawrev-3249	512	16	taxpayers	taxpayer	NOUN
inlawrev-3249	512	17	.	.	PUNCT
inlawrev-3249	513	1	121	121	NUM
inlawrev-3249	513	2	.	.	PUNCT
inlawrev-3249	514	1	see	see	VERB
inlawrev-3249	514	2	generally	generally	ADV
inlawrev-3249	514	3	gillman	gillman	PROPN
inlawrev-3249	514	4	,	,	PUNCT
inlawrev-3249	514	5	supra	supra	PROPN
inlawrev-3249	514	6	note	note	NOUN
inlawrev-3249	514	7	1	1	NUM
inlawrev-3249	514	8	1	1	NUM
inlawrev-3249	514	9	0	0	NUM
inlawrev-3249	514	10	.	.	PUNCT
inlawrev-3249	514	11	122	122	NUM
inlawrev-3249	514	12	.	.	PUNCT
inlawrev-3249	515	1	one	one	NUM
inlawrev-3249	515	2	compelling	compelling	ADJ
inlawrev-3249	515	3	argument	argument	NOUN
inlawrev-3249	515	4	that	that	SCONJ
inlawrev-3249	515	5	quill	quill	NOUN
inlawrev-3249	515	6	was	be	AUX
inlawrev-3249	515	7	not	not	PART
inlawrev-3249	515	8	specific	specific	ADJ
inlawrev-3249	515	9	enough	enough	ADV
inlawrev-3249	515	10	for	for	ADP
inlawrev-3249	515	11	the	the	DET
inlawrev-3249	515	12	states	state	NOUN
inlawrev-3249	515	13	and	and	CCONJ
inlawrev-3249	515	14	the	the	DET
inlawrev-3249	515	15	retailers	retailer	NOUN
inlawrev-3249	515	16	is	be	AUX
inlawrev-3249	515	17	that	that	SCONJ
inlawrev-3249	515	18	orvis	orvis	PROPN
inlawrev-3249	515	19	was	be	AUX
inlawrev-3249	515	20	appealed	appeal	VERB
inlawrev-3249	515	21	to	to	ADP
inlawrev-3249	515	22	the	the	DET
inlawrev-3249	515	23	supreme	supreme	PROPN
inlawrev-3249	515	24	court	court	PROPN
inlawrev-3249	515	25	three	three	NUM
inlawrev-3249	515	26	years	year	NOUN
inlawrev-3249	515	27	after	after	SCONJ
inlawrev-3249	515	28	quill	quill	NOUN
inlawrev-3249	515	29	was	be	AUX
inlawrev-3249	515	30	handed	hand	VERB
inlawrev-3249	515	31	down	down	ADP
inlawrev-3249	515	32	.	.	PUNCT
inlawrev-3249	516	1	see	see	VERB
inlawrev-3249	516	2	infra	infra	NOUN
inlawrev-3249	516	3	note	note	VERB
inlawrev-3249	516	4	153	153	NUM
inlawrev-3249	516	5	and	and	CCONJ
inlawrev-3249	516	6	accompanying	accompany	VERB
inlawrev-3249	516	7	text	text	NOUN
inlawrev-3249	516	8	.	.	PUNCT
inlawrev-3249	517	1	123	123	NUM
inlawrev-3249	517	2	.	.	PUNCT
inlawrev-3249	518	1	see	see	VERB
inlawrev-3249	518	2	quill	quill	NOUN
inlawrev-3249	518	3	504	504	NUM
inlawrev-3249	518	4	u.s	u.s	PROPN
inlawrev-3249	518	5	.	.	PROPN
inlawrev-3249	518	6	at	at	ADP
inlawrev-3249	518	7	314	314	NUM
inlawrev-3249	518	8	-	-	SYM
inlawrev-3249	518	9	15	15	NUM
inlawrev-3249	518	10	.	.	NOUN
inlawrev-3249	518	11	124	124	NUM
inlawrev-3249	518	12	.	.	PUNCT
inlawrev-3249	519	1	seeid.dji3u	seeid.dji3u	AUX
inlawrev-3249	519	2	.	.	PROPN
inlawrev-3249	519	3	125	125	NUM
inlawrev-3249	519	4	.	.	PUNCT
inlawrev-3249	519	5	see	see	VERB
inlawrev-3249	519	6	national	national	ADJ
inlawrev-3249	519	7	geographic	geographic	ADJ
inlawrev-3249	519	8	soc'y	soc'y	PROPN
inlawrev-3249	519	9	v.	v.	ADP
inlawrev-3249	519	10	california	california	PROPN
inlawrev-3249	519	11	bd	bd	PROPN
inlawrev-3249	519	12	.	.	PROPN
inlawrev-3249	519	13	of	of	ADP
inlawrev-3249	519	14	equalization	equalization	NOUN
inlawrev-3249	519	15	,	,	PUNCT
inlawrev-3249	519	16	430	430	NUM
inlawrev-3249	519	17	u.s	u.s	PROPN
inlawrev-3249	519	18	.	.	PROPN
inlawrev-3249	519	19	551	551	NUM
inlawrev-3249	519	20	,	,	PUNCT
inlawrev-3249	519	21	556	556	NUM
inlawrev-3249	519	22	(	(	PUNCT
inlawrev-3249	519	23	1977	1977	NUM
inlawrev-3249	519	24	)	)	PUNCT
inlawrev-3249	519	25	.	.	PUNCT
inlawrev-3249	520	1	126	126	X
inlawrev-3249	520	2	.	.	PUNCT
inlawrev-3249	521	1	see	see	VERB
inlawrev-3249	521	2	loberg	loberg	PROPN
inlawrev-3249	521	3	,	,	PUNCT
inlawrev-3249	521	4	supra	supra	PROPN
inlawrev-3249	521	5	note	note	NOUN
inlawrev-3249	521	6	46	46	NUM
inlawrev-3249	521	7	,	,	PUNCT
inlawrev-3249	521	8	at	at	ADP
inlawrev-3249	521	9	635	635	NUM
inlawrev-3249	521	10	&	&	CCONJ
inlawrev-3249	521	11	n.297	n.297	PROPN
inlawrev-3249	521	12	(	(	PUNCT
inlawrev-3249	521	13	citing	cite	VERB
inlawrev-3249	521	14	amicus	amicus	NOUN
inlawrev-3249	521	15	curiae	curiae	NOUN
inlawrev-3249	521	16	brief	brief	NOUN
inlawrev-3249	521	17	for	for	ADP
inlawrev-3249	521	18	the	the	DET
inlawrev-3249	521	19	direct	direct	ADJ
inlawrev-3249	521	20	marketing	marketing	NOUN
inlawrev-3249	521	21	ass'n	ass'n	NOUN
inlawrev-3249	521	22	in	in	ADP
inlawrev-3249	521	23	support	support	NOUN
inlawrev-3249	521	24	of	of	ADP
inlawrev-3249	521	25	quill	quill	PROPN
inlawrev-3249	521	26	corp	corp	PROPN
inlawrev-3249	521	27	.	.	PROPN
inlawrev-3249	521	28	)	)	PUNCT
inlawrev-3249	521	29	.	.	PUNCT
inlawrev-3249	522	1	898	898	NUM
inlawrev-3249	522	2	indiana	indiana	PROPN
inlawrev-3249	522	3	law	law	PROPN
inlawrev-3249	522	4	review	review	NOUN
inlawrev-3249	523	1	[	[	X
inlawrev-3249	523	2	vol	vol	NOUN
inlawrev-3249	523	3	.	.	PUNCT
inlawrev-3249	524	1	30:881	30:881	NUM
inlawrev-3249	524	2	vermont	vermont	NOUN
inlawrev-3249	524	3	information	information	NOUN
inlawrev-3249	524	4	processing	processing	NOUN
inlawrev-3249	524	5	(	(	PUNCT
inlawrev-3249	524	6	vip	vip	NOUN
inlawrev-3249	524	7	)	)	PUNCT
inlawrev-3249	524	8	,	,	PUNCT
inlawrev-3249	524	9	and	and	CCONJ
inlawrev-3249	524	10	assessed	assess	VERB
inlawrev-3249	524	11	them	they	PRON
inlawrev-3249	524	12	for	for	ADP
inlawrev-3249	524	13	failing	fail	VERB
inlawrev-3249	524	14	to	to	PART
inlawrev-3249	524	15	collect	collect	VERB
inlawrev-3249	524	16	and	and	CCONJ
inlawrev-3249	524	17	remit	remit	VERB
inlawrev-3249	524	18	use	use	NOUN
inlawrev-3249	524	19	tax	tax	NOUN
inlawrev-3249	524	20	on	on	ADP
inlawrev-3249	524	21	sales	sale	NOUN
inlawrev-3249	524	22	to	to	ADP
inlawrev-3249	524	23	new	new	PROPN
inlawrev-3249	524	24	york	york	PROPN
inlawrev-3249	524	25	customers	customer	NOUN
inlawrev-3249	524	26	.	.	PUNCT
inlawrev-3249	525	1	the	the	DET
inlawrev-3249	525	2	new	new	PROPN
inlawrev-3249	525	3	york	york	PROPN
inlawrev-3249	525	4	court	court	PROPN
inlawrev-3249	525	5	of	of	ADP
inlawrev-3249	525	6	appeals	appeal	NOUN
inlawrev-3249	525	7	,	,	PUNCT
inlawrev-3249	525	8	in	in	ADP
inlawrev-3249	525	9	a	a	DET
inlawrev-3249	525	10	controversial	controversial	ADJ
inlawrev-3249	525	11	opinion	opinion	NOUN
inlawrev-3249	525	12	,	,	PUNCT
inlawrev-3249	525	13	upheld	uphold	VERB
inlawrev-3249	525	14	the	the	DET
inlawrev-3249	525	15	constitutionality	constitutionality	NOUN
inlawrev-3249	525	16	of	of	ADP
inlawrev-3249	525	17	the	the	DET
inlawrev-3249	525	18	statute	statute	NOUN
inlawrev-3249	525	19	as	as	SCONJ
inlawrev-3249	525	20	applied	apply	VERB
inlawrev-3249	525	21	to	to	ADP
inlawrev-3249	525	22	these	these	DET
inlawrev-3249	525	23	taxpayers	taxpayer	NOUN
inlawrev-3249	525	24	.	.	PUNCT
inlawrev-3249	526	1	'	'	PUNCT
inlawrev-3249	526	2	^^	^^	PUNCT
inlawrev-3249	526	3	the	the	DET
inlawrev-3249	526	4	decision	decision	NOUN
inlawrev-3249	526	5	was	be	AUX
inlawrev-3249	526	6	appealed	appeal	VERB
inlawrev-3249	526	7	to	to	ADP
inlawrev-3249	526	8	the	the	DET
inlawrev-3249	526	9	u.s	u.s	PROPN
inlawrev-3249	526	10	.	.	PROPN
inlawrev-3249	526	11	supreme	supreme	PROPN
inlawrev-3249	526	12	court	court	PROPN
inlawrev-3249	526	13	and	and	CCONJ
inlawrev-3249	526	14	,	,	PUNCT
inlawrev-3249	526	15	equally	equally	ADV
inlawrev-3249	526	16	surprising	surprising	ADJ
inlawrev-3249	526	17	,	,	PUNCT
inlawrev-3249	526	18	the	the	DET
inlawrev-3249	526	19	court	court	NOUN
inlawrev-3249	526	20	denied	deny	VERB
inlawrev-3249	526	21	certiorari	certiorari	NOUN
inlawrev-3249	526	22	on	on	ADP
inlawrev-3249	526	23	november	november	PROPN
inlawrev-3249	526	24	30	30	NUM
inlawrev-3249	526	25	,	,	PUNCT
inlawrev-3249	526	26	1995.^2	1995.^2	NUM
inlawrev-3249	526	27	'	'	PART
inlawrev-3249	526	28	m.	m.	NOUN
inlawrev-3249	526	29	analysis	analysis	NOUN
inlawrev-3249	526	30	of	of	ADP
inlawrev-3249	526	31	new	new	PROPN
inlawrev-3249	526	32	york	york	PROPN
inlawrev-3249	526	33	's	's	PART
inlawrev-3249	526	34	position	position	NOUN
inlawrev-3249	526	35	the	the	DET
inlawrev-3249	526	36	orvis	orvis	PROPN
inlawrev-3249	526	37	case	case	NOUN
inlawrev-3249	526	38	presents	present	VERB
inlawrev-3249	526	39	interesting	interesting	ADJ
inlawrev-3249	526	40	factual	factual	ADJ
inlawrev-3249	526	41	scenarios	scenario	NOUN
inlawrev-3249	526	42	that	that	PRON
inlawrev-3249	526	43	do	do	AUX
inlawrev-3249	526	44	not	not	PART
inlawrev-3249	526	45	fit	fit	VERB
inlawrev-3249	526	46	neatly	neatly	ADV
inlawrev-3249	526	47	into	into	ADP
inlawrev-3249	526	48	the	the	DET
inlawrev-3249	526	49	fact	fact	NOUN
inlawrev-3249	526	50	scenarios	scenario	NOUN
inlawrev-3249	526	51	of	of	ADP
inlawrev-3249	526	52	earlier	early	ADJ
inlawrev-3249	526	53	cases	case	NOUN
inlawrev-3249	526	54	like	like	ADP
inlawrev-3249	526	55	quill	quill	NOUN
inlawrev-3249	526	56	,	,	PUNCT
inlawrev-3249	526	57	bellas	bellas	PROPN
inlawrev-3249	526	58	hess	hess	PROPN
inlawrev-3249	526	59	,	,	PUNCT
inlawrev-3249	526	60	and	and	CCONJ
inlawrev-3249	526	61	national	national	PROPN
inlawrev-3249	526	62	geographic	geographic	NOUN
inlawrev-3249	526	63	.	.	PUNCT
inlawrev-3249	527	1	this	this	DET
inlawrev-3249	527	2	section	section	NOUN
inlawrev-3249	527	3	first	first	ADV
inlawrev-3249	527	4	presents	present	VERB
inlawrev-3249	527	5	the	the	DET
inlawrev-3249	527	6	facts	fact	NOUN
inlawrev-3249	527	7	and	and	CCONJ
inlawrev-3249	527	8	the	the	DET
inlawrev-3249	527	9	court	court	NOUN
inlawrev-3249	527	10	's	's	PART
inlawrev-3249	527	11	holding	holding	NOUN
inlawrev-3249	527	12	as	as	ADP
inlawrev-3249	527	13	applied	apply	VERB
inlawrev-3249	527	14	to	to	ADP
inlawrev-3249	527	15	those	those	DET
inlawrev-3249	527	16	facts	fact	NOUN
inlawrev-3249	527	17	.	.	PUNCT
inlawrev-3249	528	1	then	then	ADV
inlawrev-3249	528	2	,	,	PUNCT
inlawrev-3249	528	3	this	this	DET
inlawrev-3249	528	4	section	section	NOUN
inlawrev-3249	528	5	analyzes	analyze	VERB
inlawrev-3249	528	6	the	the	DET
inlawrev-3249	528	7	court	court	NOUN
inlawrev-3249	528	8	's	's	PART
inlawrev-3249	528	9	rationale	rationale	NOUN
inlawrev-3249	528	10	in	in	ADP
inlawrev-3249	528	11	arriving	arrive	VERB
inlawrev-3249	528	12	at	at	ADP
inlawrev-3249	528	13	its	its	PRON
inlawrev-3249	528	14	decision	decision	NOUN
inlawrev-3249	528	15	.	.	PUNCT
inlawrev-3249	529	1	a.	a.	NOUN
inlawrev-3249	529	2	facts	fact	NOUN
inlawrev-3249	529	3	and	and	CCONJ
inlawrev-3249	529	4	holding	hold	VERB
inlawrev-3249	529	5	orvis	orvis	NOUN
inlawrev-3249	529	6	and	and	CCONJ
inlawrev-3249	529	7	vip	vip	NOUN
inlawrev-3249	529	8	were	be	AUX
inlawrev-3249	529	9	both	both	PRON
inlawrev-3249	529	10	headquartered	headquarter	VERB
inlawrev-3249	529	11	in	in	ADP
inlawrev-3249	529	12	vermont	vermont	PROPN
inlawrev-3249	529	13	with	with	ADP
inlawrev-3249	529	14	no	no	DET
inlawrev-3249	529	15	rentals	rental	NOUN
inlawrev-3249	529	16	,	,	PUNCT
inlawrev-3249	529	17	property	property	NOUN
inlawrev-3249	529	18	,	,	PUNCT
inlawrev-3249	529	19	or	or	CCONJ
inlawrev-3249	529	20	salespersons	salesperson	NOUN
inlawrev-3249	529	21	located	locate	VERB
inlawrev-3249	529	22	in	in	ADP
inlawrev-3249	529	23	new	new	PROPN
inlawrev-3249	529	24	york	york	PROPN
inlawrev-3249	529	25	.	.	PUNCT
inlawrev-3249	530	1	'^^	'^^	PRON
inlawrev-3249	530	2	their	their	PRON
inlawrev-3249	530	3	case	case	NOUN
inlawrev-3249	530	4	presented	present	VERB
inlawrev-3249	530	5	an	an	DET
inlawrev-3249	530	6	important	important	ADJ
inlawrev-3249	530	7	and	and	CCONJ
inlawrev-3249	530	8	interesting	interesting	ADJ
inlawrev-3249	530	9	problem	problem	NOUN
inlawrev-3249	530	10	because	because	SCONJ
inlawrev-3249	530	11	the	the	DET
inlawrev-3249	530	12	facts	fact	NOUN
inlawrev-3249	530	13	of	of	ADP
inlawrev-3249	530	14	the	the	DET
inlawrev-3249	530	15	case	case	NOUN
inlawrev-3249	530	16	fall	fall	VERB
inlawrev-3249	530	17	within	within	ADP
inlawrev-3249	530	18	that	that	DET
inlawrev-3249	530	19	gray	gray	ADJ
inlawrev-3249	530	20	area	area	NOUN
inlawrev-3249	530	21	between	between	ADP
inlawrev-3249	530	22	the	the	DET
inlawrev-3249	530	23	"	"	PUNCT
inlawrev-3249	530	24	slightest	slightest	ADJ
inlawrev-3249	530	25	presence	presence	NOUN
inlawrev-3249	530	26	"	"	PUNCT
inlawrev-3249	530	27	that	that	PRON
inlawrev-3249	530	28	insulates	insulate	VERB
inlawrev-3249	530	29	retailers	retailer	NOUN
inlawrev-3249	530	30	from	from	ADP
inlawrev-3249	530	31	a	a	DET
inlawrev-3249	530	32	state	state	NOUN
inlawrev-3249	530	33	's	's	PART
inlawrev-3249	530	34	use	use	NOUN
inlawrev-3249	530	35	tax	tax	NOUN
inlawrev-3249	530	36	imposition	imposition	NOUN
inlawrev-3249	530	37	and	and	CCONJ
inlawrev-3249	530	38	that	that	SCONJ
inlawrev-3249	530	39	solid	solid	ADJ
inlawrev-3249	530	40	,	,	PUNCT
inlawrev-3249	530	41	continuing	continue	VERB
inlawrev-3249	530	42	"	"	PUNCT
inlawrev-3249	530	43	physical	physical	ADJ
inlawrev-3249	530	44	presence	presence	NOUN
inlawrev-3249	530	45	"	"	PUNCT
inlawrev-3249	530	46	that	that	PRON
inlawrev-3249	530	47	subjects	subject	VERB
inlawrev-3249	530	48	one	one	NUM
inlawrev-3249	530	49	to	to	ADP
inlawrev-3249	530	50	a	a	DET
inlawrev-3249	530	51	state	state	NOUN
inlawrev-3249	530	52	authority	authority	NOUN
inlawrev-3249	530	53	's	's	PART
inlawrev-3249	530	54	use	use	NOUN
inlawrev-3249	530	55	tax	tax	NOUN
inlawrev-3249	530	56	collection	collection	NOUN
inlawrev-3249	530	57	power	power	NOUN
inlawrev-3249	530	58	.	.	PUNCT
inlawrev-3249	531	1	during	during	ADP
inlawrev-3249	531	2	the	the	DET
inlawrev-3249	531	3	audit	audit	NOUN
inlawrev-3249	531	4	period	period	NOUN
inlawrev-3249	531	5	,	,	PUNCT
inlawrev-3249	531	6	orvis	orvis	PROPN
inlawrev-3249	531	7	'	'	PART
inlawrev-3249	531	8	annual	annual	ADJ
inlawrev-3249	531	9	sales	sale	NOUN
inlawrev-3249	531	10	to	to	ADP
inlawrev-3249	531	11	new	new	PROPN
inlawrev-3249	531	12	york	york	PROPN
inlawrev-3249	531	13	customers	customer	NOUN
inlawrev-3249	531	14	,	,	PUNCT
inlawrev-3249	531	15	both	both	CCONJ
inlawrev-3249	531	16	wholesale	wholesale	ADJ
inlawrev-3249	531	17	and	and	CCONJ
inlawrev-3249	531	18	retail	retail	NOUN
inlawrev-3249	531	19	,	,	PUNCT
inlawrev-3249	531	20	were	be	AUX
inlawrev-3249	531	21	between	between	ADP
inlawrev-3249	531	22	$	$	SYM
inlawrev-3249	531	23	1	1	NUM
inlawrev-3249	531	24	million	million	NUM
inlawrev-3249	531	25	and	and	CCONJ
inlawrev-3249	531	26	$	$	SYM
inlawrev-3249	531	27	1.5	1.5	NUM
inlawrev-3249	531	28	million.^^^	million.^^^	NOUN
inlawrev-3249	531	29	there	there	PRON
inlawrev-3249	531	30	was	be	VERB
inlawrev-3249	531	31	conflicting	conflicting	ADJ
inlawrev-3249	531	32	evidence	evidence	NOUN
inlawrev-3249	531	33	as	as	ADP
inlawrev-3249	531	34	to	to	ADP
inlawrev-3249	531	35	the	the	DET
inlawrev-3249	531	36	number	number	NOUN
inlawrev-3249	531	37	of	of	ADP
inlawrev-3249	531	38	times	time	NOUN
inlawrev-3249	531	39	and	and	CCONJ
inlawrev-3249	531	40	for	for	ADP
inlawrev-3249	531	41	what	what	PRON
inlawrev-3249	531	42	purposes	purpose	NOUN
inlawrev-3249	531	43	orvis	orvi	NOUN
inlawrev-3249	531	44	'	'	PART
inlawrev-3249	531	45	salespersons	salesperson	NOUN
inlawrev-3249	531	46	entered	enter	VERB
inlawrev-3249	531	47	new	new	PROPN
inlawrev-3249	531	48	york	york	PROPN
inlawrev-3249	531	49	.	.	PUNCT
inlawrev-3249	532	1	in	in	ADP
inlawrev-3249	532	2	an	an	DET
inlawrev-3249	532	3	unsworn	unsworn	ADJ
inlawrev-3249	532	4	letter	letter	NOUN
inlawrev-3249	532	5	responding	respond	VERB
inlawrev-3249	532	6	to	to	ADP
inlawrev-3249	532	7	a	a	DET
inlawrev-3249	532	8	request	request	NOUN
inlawrev-3249	532	9	for	for	ADP
inlawrev-3249	532	10	information	information	NOUN
inlawrev-3249	532	11	,	,	PUNCT
inlawrev-3249	532	12	orvis	orvis	NOUN
inlawrev-3249	532	13	'	'	PART
inlawrev-3249	532	14	treasurer	treasurer	NOUN
inlawrev-3249	532	15	stated	state	VERB
inlawrev-3249	532	16	,	,	PUNCT
inlawrev-3249	532	17	"	"	PUNCT
inlawrev-3249	532	18	some	some	DET
inlawrev-3249	532	19	salesmen	salesman	NOUN
inlawrev-3249	532	20	who	who	PRON
inlawrev-3249	532	21	reside	reside	VERB
inlawrev-3249	532	22	in	in	ADP
inlawrev-3249	532	23	vermont	vermont	PROPN
inlawrev-3249	532	24	travel	travel	VERB
inlawrev-3249	532	25	into	into	ADP
inlawrev-3249	532	26	new	new	PROPN
inlawrev-3249	532	27	york	york	PROPN
inlawrev-3249	532	28	to	to	PART
inlawrev-3249	532	29	call	call	VERB
inlawrev-3249	532	30	on	on	ADP
inlawrev-3249	532	31	non	non	ADJ
inlawrev-3249	532	32	-	-	ADJ
inlawrev-3249	532	33	orvis	orvis	ADJ
inlawrev-3249	532	34	owned	own	VERB
inlawrev-3249	532	35	stores	store	NOUN
inlawrev-3249	532	36	.	.	PUNCT
inlawrev-3249	533	1	"^^	"^^	PROPN
inlawrev-3249	533	2	'	'	PUNCT
inlawrev-3249	533	3	later	later	ADV
inlawrev-3249	533	4	,	,	PUNCT
inlawrev-3249	533	5	in	in	ADP
inlawrev-3249	533	6	an	an	DET
inlawrev-3249	533	7	affidavit	affidavit	NOUN
inlawrev-3249	533	8	,	,	PUNCT
inlawrev-3249	533	9	orvis	orvis	PROPN
inlawrev-3249	533	10	'	'	PART
inlawrev-3249	533	11	president	president	NOUN
inlawrev-3249	533	12	asserted	assert	VERB
inlawrev-3249	533	13	that	that	SCONJ
inlawrev-3249	533	14	they	they	PRON
inlawrev-3249	533	15	entered	enter	VERB
inlawrev-3249	533	16	new	new	PROPN
inlawrev-3249	533	17	york	york	PROPN
inlawrev-3249	533	18	twelve	twelve	NUM
inlawrev-3249	533	19	times	time	NOUN
inlawrev-3249	533	20	for	for	ADP
inlawrev-3249	533	21	the	the	DET
inlawrev-3249	533	22	purpose	purpose	NOUN
inlawrev-3249	533	23	,	,	PUNCT
inlawrev-3249	533	24	not	not	PART
inlawrev-3249	533	25	of	of	ADP
inlawrev-3249	533	26	making	make	VERB
inlawrev-3249	533	27	sales	sale	NOUN
inlawrev-3249	533	28	calls	call	NOUN
inlawrev-3249	533	29	,	,	PUNCT
inlawrev-3249	533	30	"	"	PUNCT
inlawrev-3249	533	31	but	but	CCONJ
inlawrev-3249	533	32	only	only	ADV
inlawrev-3249	533	33	to	to	PART
inlawrev-3249	533	34	discuss	discuss	VERB
inlawrev-3249	533	35	problems	problem	NOUN
inlawrev-3249	533	36	such	such	ADJ
inlawrev-3249	533	37	as	as	ADP
inlawrev-3249	533	38	concerning	concern	VERB
inlawrev-3249	533	39	shipping	shipping	NOUN
inlawrev-3249	533	40	and	and	CCONJ
inlawrev-3249	533	41	to	to	PART
inlawrev-3249	533	42	check	check	VERB
inlawrev-3249	533	43	on	on	ADP
inlawrev-3249	533	44	how	how	SCONJ
inlawrev-3249	533	45	orvis	orvis	ADJ
inlawrev-3249	533	46	products	product	NOUN
inlawrev-3249	533	47	were	be	AUX
inlawrev-3249	533	48	displayed	display	VERB
inlawrev-3249	533	49	.	.	PUNCT
inlawrev-3249	533	50	"^^^	"^^^	PUNCT
inlawrev-3249	534	1	the	the	DET
inlawrev-3249	534	2	court	court	NOUN
inlawrev-3249	534	3	,	,	PUNCT
inlawrev-3249	534	4	however	however	ADV
inlawrev-3249	534	5	,	,	PUNCT
inlawrev-3249	534	6	concluded	conclude	VERB
inlawrev-3249	534	7	that	that	SCONJ
inlawrev-3249	534	8	there	there	PRON
inlawrev-3249	534	9	was	be	VERB
inlawrev-3249	534	10	evidence	evidence	NOUN
inlawrev-3249	534	11	"	"	PUNCT
inlawrev-3249	534	12	that	that	SCONJ
inlawrev-3249	534	13	orvis	orvi	NOUN
inlawrev-3249	534	14	'	'	PART
inlawrev-3249	534	15	substantial	substantial	ADJ
inlawrev-3249	534	16	wholesale	wholesale	ADJ
inlawrev-3249	534	17	business	business	NOUN
inlawrev-3249	534	18	in	in	ADP
inlawrev-3249	534	19	this	this	DET
inlawrev-3249	534	20	state	state	NOUN
inlawrev-3249	534	21	was	be	AUX
inlawrev-3249	534	22	generally	generally	ADV
inlawrev-3249	534	23	accomplished	accomplish	VERB
inlawrev-3249	534	24	by	by	ADP
inlawrev-3249	534	25	means	mean	NOUN
inlawrev-3249	534	26	of	of	ADP
inlawrev-3249	534	27	its	its	PRON
inlawrev-3249	534	28	sales	sale	NOUN
inlawrev-3249	534	29	personnel	personnel	NOUN
inlawrev-3249	534	30	's	's	PART
inlawrev-3249	534	31	direct	direct	ADJ
inlawrev-3249	534	32	solicitation	solicitation	NOUN
inlawrev-3249	534	33	of	of	ADP
inlawrev-3249	534	34	retailers	retailer	NOUN
inlawrev-3249	534	35	through	through	ADP
inlawrev-3249	534	36	visits	visit	NOUN
inlawrev-3249	534	37	to	to	ADP
inlawrev-3249	534	38	their	their	PRON
inlawrev-3249	534	39	stores	store	NOUN
inlawrev-3249	534	40	in	in	ADP
inlawrev-3249	534	41	new	new	PROPN
inlawrev-3249	534	42	york	york	PROPN
inlawrev-3249	534	43	,	,	PUNCT
inlawrev-3249	534	44	subject	subject	ADJ
inlawrev-3249	534	45	only	only	ADV
inlawrev-3249	534	46	to	to	ADP
inlawrev-3249	534	47	approval	approval	NOUN
inlawrev-3249	534	48	of	of	ADP
inlawrev-3249	534	49	all	all	DET
inlawrev-3249	534	50	orders	order	NOUN
inlawrev-3249	534	51	in	in	ADP
inlawrev-3249	534	52	vermont	vermont	PROPN
inlawrev-3249	534	53	.	.	PUNCT
inlawrev-3249	535	1	"^^^	"^^^	PUNCT
inlawrev-3249	536	1	also	also	ADV
inlawrev-3249	536	2	,	,	PUNCT
inlawrev-3249	536	3	the	the	DET
inlawrev-3249	536	4	tax	tax	NOUN
inlawrev-3249	536	5	tribunal	tribunal	NOUN
inlawrev-3249	536	6	claimed	claim	VERB
inlawrev-3249	536	7	that	that	SCONJ
inlawrev-3249	536	8	"	"	PUNCT
inlawrev-3249	536	9	the	the	DET
inlawrev-3249	536	10	affidavits	affidavit	NOUN
inlawrev-3249	536	11	of	of	ADP
inlawrev-3249	536	12	orvis	orvis	PROPN
inlawrev-3249	536	13	'	'	PART
inlawrev-3249	536	14	officers	officer	NOUN
inlawrev-3249	536	15	described	describe	VERB
inlawrev-3249	536	16	the	the	DET
inlawrev-3249	536	17	trips	trip	NOUN
inlawrev-3249	536	18	to	to	ADP
inlawrev-3249	536	19	new	new	PROPN
inlawrev-3249	536	20	york	york	PROPN
inlawrev-3249	536	21	of	of	ADP
inlawrev-3249	536	22	orvis	orvis	PROPN
inlawrev-3249	536	23	personnel	personnel	NOUN
inlawrev-3249	536	24	as	as	ADP
inlawrev-3249	536	25	1	1	NUM
inlawrev-3249	536	26	27	27	NUM
inlawrev-3249	536	27	.	.	PUNCT
inlawrev-3249	537	1	orvis	orvis	PROPN
inlawrev-3249	537	2	co.	co.	PROPN
inlawrev-3249	537	3	v.	v.	ADP
inlawrev-3249	537	4	tax	tax	NOUN
inlawrev-3249	537	5	appeals	appeal	NOUN
inlawrev-3249	537	6	tribunal	tribunal	NOUN
inlawrev-3249	537	7	,	,	PUNCT
inlawrev-3249	537	8	654	654	NUM
inlawrev-3249	537	9	n.e.2d	n.e.2d	NOUN
inlawrev-3249	537	10	954	954	NUM
inlawrev-3249	537	11	(	(	PUNCT
inlawrev-3249	537	12	n.y	n.y	PROPN
inlawrev-3249	537	13	.	.	PROPN
inlawrev-3249	537	14	1995	1995	NUM
inlawrev-3249	537	15	)	)	PUNCT
inlawrev-3249	537	16	,	,	PUNCT
inlawrev-3249	537	17	cert	cert	NOUN
inlawrev-3249	537	18	,	,	PUNCT
inlawrev-3249	537	19	denied	deny	VERB
inlawrev-3249	537	20	sub	sub	PROPN
inlawrev-3249	537	21	nom	nom	PROPN
inlawrev-3249	537	22	.	.	PROPN
inlawrev-3249	537	23	1	1	NUM
inlawrev-3249	537	24	16	16	NUM
inlawrev-3249	537	25	s.	s.	PROPN
inlawrev-3249	537	26	ct	ct	PROPN
inlawrev-3249	537	27	.	.	PROPN
inlawrev-3249	538	1	518	518	NUM
inlawrev-3249	538	2	(	(	PUNCT
inlawrev-3249	538	3	1995	1995	NUM
inlawrev-3249	538	4	)	)	PUNCT
inlawrev-3249	538	5	.	.	PUNCT
inlawrev-3249	539	1	see	see	VERB
inlawrev-3249	539	2	also	also	ADV
inlawrev-3249	539	3	brown	brown	PROPN
inlawrev-3249	539	4	's	's	PART
inlawrev-3249	539	5	furniture	furniture	NOUN
inlawrev-3249	539	6	,	,	PUNCT
inlawrev-3249	539	7	inc	inc	PROPN
inlawrev-3249	539	8	.	.	PROPN
inlawrev-3249	540	1	v.	v.	PROPN
inlawrev-3249	540	2	wagner	wagner	PROPN
inlawrev-3249	540	3	,	,	PUNCT
inlawrev-3249	540	4	665	665	NUM
inlawrev-3249	540	5	n.e.2d	n.e.2d	NOUN
inlawrev-3249	540	6	795	795	NUM
inlawrev-3249	540	7	(	(	PUNCT
inlawrev-3249	540	8	iii	iii	NOUN
inlawrev-3249	540	9	.	.	NOUN
inlawrev-3249	540	10	1996	1996	NUM
inlawrev-3249	540	11	)	)	PUNCT
inlawrev-3249	540	12	.	.	PUNCT
inlawrev-3249	541	1	128	128	NUM
inlawrev-3249	541	2	.	.	PUNCT
inlawrev-3249	542	1	vermont	vermont	PROPN
inlawrev-3249	542	2	info	info	NOUN
inlawrev-3249	542	3	.	.	PUNCT
inlawrev-3249	543	1	processing	processing	NOUN
inlawrev-3249	543	2	,	,	PUNCT
inlawrev-3249	543	3	inc	inc	PROPN
inlawrev-3249	543	4	.	.	PROPN
inlawrev-3249	544	1	v.	v.	PROPN
inlawrev-3249	544	2	commissioner	commissioner	PROPN
inlawrev-3249	544	3	of	of	ADP
inlawrev-3249	544	4	n.y	n.y	PROPN
inlawrev-3249	544	5	.	.	PROPN
inlawrev-3249	544	6	dep't	dep't	NOUN
inlawrev-3249	544	7	of	of	ADP
inlawrev-3249	544	8	taxation	taxation	NOUN
inlawrev-3249	544	9	&	&	CCONJ
inlawrev-3249	544	10	fin	fin	PROPN
inlawrev-3249	544	11	.	.	PUNCT
inlawrev-3249	544	12	,	,	PUNCT
inlawrev-3249	544	13	1	1	NUM
inlawrev-3249	544	14	16	16	NUM
inlawrev-3249	544	15	s.ct	s.ct	NOUN
inlawrev-3249	544	16	.	.	PROPN
inlawrev-3249	544	17	518	518	NUM
inlawrev-3249	544	18	(	(	PUNCT
inlawrev-3249	544	19	1995	1995	NUM
inlawrev-3249	544	20	)	)	PUNCT
inlawrev-3249	544	21	(	(	PUNCT
inlawrev-3249	544	22	mem	mem	PROPN
inlawrev-3249	544	23	.	.	PUNCT
inlawrev-3249	544	24	)	)	PUNCT
inlawrev-3249	544	25	.	.	PUNCT
inlawrev-3249	545	1	1	1	NUM
inlawrev-3249	545	2	29	29	NUM
inlawrev-3249	545	3	.	.	PUNCT
inlawrev-3249	546	1	orvis	orvis	PROPN
inlawrev-3249	546	2	,	,	PUNCT
inlawrev-3249	546	3	654	654	NUM
inlawrev-3249	546	4	n.e.2d	n.e.2d	NOUN
inlawrev-3249	546	5	at	at	ADP
inlawrev-3249	546	6	955	955	NUM
inlawrev-3249	546	7	.	.	PUNCT
inlawrev-3249	546	8	130	130	NUM
inlawrev-3249	546	9	.	.	PUNCT
inlawrev-3249	547	1	/j	/j	INTJ
inlawrev-3249	547	2	.	.	PUNCT
inlawrev-3249	548	1	at	at	ADP
inlawrev-3249	548	2	961	961	NUM
inlawrev-3249	548	3	.	.	PUNCT
inlawrev-3249	548	4	131	131	NUM
inlawrev-3249	548	5	.	.	PUNCT
inlawrev-3249	549	1	i	i	PRON
inlawrev-3249	549	2	d.	d.	PROPN
inlawrev-3249	549	3	132	132	NUM
inlawrev-3249	549	4	.	.	PUNCT
inlawrev-3249	550	1	i	i	PRON
inlawrev-3249	550	2	d.	d.	PROPN
inlawrev-3249	550	3	133	133	NUM
inlawrev-3249	550	4	.	.	PUNCT
inlawrev-3249	551	1	i	i	PRON
inlawrev-3249	551	2	d.	d.	PROPN
inlawrev-3249	551	3	1997	1997	NUM
inlawrev-3249	551	4	]	]	PUNCT
inlawrev-3249	551	5	mail	mail	NOUN
inlawrev-3249	551	6	order	order	NOUN
inlawrev-3249	551	7	retailers	retailer	VERB
inlawrev-3249	551	8	899	899	NUM
inlawrev-3249	551	9	'	'	PUNCT
inlawrev-3249	551	10	in	in	ADP
inlawrev-3249	551	11	a	a	DET
inlawrev-3249	551	12	loop	loop	NOUN
inlawrev-3249	551	13	,	,	PUNCT
inlawrev-3249	551	14	'	'	PUNCT
inlawrev-3249	551	15	suggesting	suggest	VERB
inlawrev-3249	551	16	systematic	systematic	ADJ
inlawrev-3249	551	17	visitation	visitation	NOUN
inlawrev-3249	551	18	to	to	ADP
inlawrev-3249	551	19	all	all	PRON
inlawrev-3249	551	20	of	of	ADP
inlawrev-3249	551	21	its	its	PRON
inlawrev-3249	551	22	as	as	ADV
inlawrev-3249	551	23	many	many	ADJ
inlawrev-3249	551	24	as	as	ADP
inlawrev-3249	551	25	19	19	NUM
inlawrev-3249	551	26	wholesale	wholesale	ADJ
inlawrev-3249	551	27	customers	customer	NOUN
inlawrev-3249	551	28	on	on	ADP
inlawrev-3249	551	29	the	the	DET
inlawrev-3249	551	30	average	average	NOUN
inlawrev-3249	551	31	of	of	ADP
inlawrev-3249	551	32	four	four	NUM
inlawrev-3249	551	33	times	time	NOUN
inlawrev-3249	551	34	a	a	DET
inlawrev-3249	551	35	year	year	NOUN
inlawrev-3249	551	36	.	.	PUNCT
inlawrev-3249	552	1	"^^	"^^	PROPN
inlawrev-3249	552	2	'	'	PROPN
inlawrev-3249	552	3	*	*	PUNCT
inlawrev-3249	552	4	vermont	vermont	PROPN
inlawrev-3249	552	5	information	information	NOUN
inlawrev-3249	552	6	processing	processing	NOUN
inlawrev-3249	552	7	similarly	similarly	ADV
inlawrev-3249	552	8	had	have	VERB
inlawrev-3249	552	9	no	no	DET
inlawrev-3249	552	10	property	property	NOUN
inlawrev-3249	552	11	,	,	PUNCT
inlawrev-3249	552	12	rentals	rental	NOUN
inlawrev-3249	552	13	,	,	PUNCT
inlawrev-3249	552	14	or	or	CCONJ
inlawrev-3249	552	15	salespersons	salesperson	NOUN
inlawrev-3249	552	16	located	locate	VERB
inlawrev-3249	552	17	within	within	ADP
inlawrev-3249	552	18	new	new	PROPN
inlawrev-3249	552	19	york	york	PROPN
inlawrev-3249	552	20	.	.	PUNCT
inlawrev-3249	553	1	evidence	evidence	NOUN
inlawrev-3249	553	2	of	of	ADP
inlawrev-3249	553	3	vip	vip	NOUN
inlawrev-3249	553	4	'	'	PART
inlawrev-3249	553	5	s	s	NOUN
inlawrev-3249	553	6	visits	visit	NOUN
inlawrev-3249	553	7	to	to	ADP
inlawrev-3249	553	8	new	new	PROPN
inlawrev-3249	553	9	york	york	PROPN
inlawrev-3249	553	10	was	be	AUX
inlawrev-3249	553	11	equally	equally	ADV
inlawrev-3249	553	12	unclear	unclear	ADJ
inlawrev-3249	553	13	.	.	PUNCT
inlawrev-3249	554	1	according	accord	VERB
inlawrev-3249	554	2	to	to	ADP
inlawrev-3249	554	3	the	the	DET
inlawrev-3249	554	4	court	court	NOUN
inlawrev-3249	554	5	,	,	PUNCT
inlawrev-3249	554	6	vip	vip	PROPN
inlawrev-3249	554	7	's	's	PART
inlawrev-3249	554	8	"	"	PUNCT
inlawrev-3249	554	9	president	president	NOUN
inlawrev-3249	554	10	testified	testify	VERB
inlawrev-3249	554	11	that	that	SCONJ
inlawrev-3249	554	12	it	it	PRON
inlawrev-3249	554	13	is	be	AUX
inlawrev-3249	554	14	not	not	PART
inlawrev-3249	554	15	[	[	X
inlawrev-3249	554	16	vip	vip	NOUN
inlawrev-3249	554	17	's	's	PART
inlawrev-3249	554	18	]	]	PUNCT
inlawrev-3249	554	19	ordinary	ordinary	ADJ
inlawrev-3249	554	20	practice	practice	NOUN
inlawrev-3249	554	21	to	to	PART
inlawrev-3249	554	22	travel	travel	VERB
inlawrev-3249	554	23	to	to	ADP
inlawrev-3249	554	24	its	its	PRON
inlawrev-3249	554	25	customers	customer	NOUN
inlawrev-3249	554	26	'	'	PART
inlawrev-3249	554	27	places	place	NOUN
inlawrev-3249	554	28	of	of	ADP
inlawrev-3249	554	29	business	business	NOUN
inlawrev-3249	554	30	,	,	PUNCT
inlawrev-3249	554	31	and	and	CCONJ
inlawrev-3249	554	32	that	that	SCONJ
inlawrev-3249	554	33	onsite	onsite	ADJ
inlawrev-3249	554	34	visits	visit	NOUN
inlawrev-3249	554	35	are	be	AUX
inlawrev-3249	554	36	only	only	ADV
inlawrev-3249	554	37	made	make	VERB
inlawrev-3249	554	38	to	to	ADP
inlawrev-3249	554	39	approximately	approximately	ADV
inlawrev-3249	554	40	5	5	NUM
inlawrev-3249	554	41	%	%	NOUN
inlawrev-3249	554	42	of	of	ADP
inlawrev-3249	554	43	[	[	X
inlawrev-3249	554	44	vip	vip	NOUN
inlawrev-3249	554	45	's	's	PART
inlawrev-3249	554	46	]	]	PUNCT
inlawrev-3249	554	47	customers	customer	NOUN
inlawrev-3249	554	48	for	for	ADP
inlawrev-3249	554	49	the	the	DET
inlawrev-3249	554	50	purpose	purpose	NOUN
inlawrev-3249	554	51	of	of	ADP
inlawrev-3249	554	52	correcting	correct	VERB
inlawrev-3249	554	53	persistent	persistent	ADJ
inlawrev-3249	554	54	or	or	CCONJ
inlawrev-3249	554	55	difficult	difficult	ADJ
inlawrev-3249	554	56	problems	problem	NOUN
inlawrev-3249	554	57	,	,	PUNCT
inlawrev-3249	554	58	or	or	CCONJ
inlawrev-3249	554	59	occasionally	occasionally	ADV
inlawrev-3249	554	60	to	to	PART
inlawrev-3249	554	61	install	install	VERB
inlawrev-3249	554	62	software	software	NOUN
inlawrev-3249	554	63	or	or	CCONJ
inlawrev-3249	554	64	train	train	NOUN
inlawrev-3249	554	65	employees	employee	NOUN
inlawrev-3249	554	66	.	.	PUNCT
inlawrev-3249	554	67	"^^^	"^^^	PUNCT
inlawrev-3249	555	1	the	the	DET
inlawrev-3249	555	2	court	court	NOUN
inlawrev-3249	555	3	noted	note	VERB
inlawrev-3249	555	4	:	:	PUNCT
inlawrev-3249	555	5	evidence	evidence	NOUN
inlawrev-3249	555	6	was	be	AUX
inlawrev-3249	555	7	submitted	submit	VERB
inlawrev-3249	555	8	from	from	ADP
inlawrev-3249	555	9	which	which	PRON
inlawrev-3249	555	10	the	the	DET
inlawrev-3249	555	11	tribunal	tribunal	NOUN
inlawrev-3249	555	12	could	could	AUX
inlawrev-3249	555	13	reasonably	reasonably	ADV
inlawrev-3249	555	14	infer	infer	VERB
inlawrev-3249	555	15	that	that	SCONJ
inlawrev-3249	555	16	vip	vip	NOUN
inlawrev-3249	555	17	's	's	PART
inlawrev-3249	555	18	hardware	hardware	NOUN
inlawrev-3249	555	19	and	and	CCONJ
inlawrev-3249	555	20	software	software	NOUN
inlawrev-3249	555	21	sales	sale	NOUN
inlawrev-3249	555	22	agreements	agreement	NOUN
inlawrev-3249	555	23	obligated	obligate	VERB
inlawrev-3249	555	24	it	it	PRON
inlawrev-3249	555	25	to	to	PART
inlawrev-3249	555	26	provide	provide	VERB
inlawrev-3249	555	27	a	a	DET
inlawrev-3249	555	28	charge	charge	NOUN
inlawrev-3249	555	29	-	-	PUNCT
inlawrev-3249	555	30	free	free	ADJ
inlawrev-3249	555	31	visit	visit	NOUN
inlawrev-3249	555	32	of	of	ADP
inlawrev-3249	555	33	a	a	DET
inlawrev-3249	555	34	vip	vip	NOUN
inlawrev-3249	555	35	computer	computer	NOUN
inlawrev-3249	555	36	software	software	NOUN
inlawrev-3249	555	37	installer	installer	NOUN
inlawrev-3249	555	38	at	at	ADP
inlawrev-3249	555	39	its	its	PRON
inlawrev-3249	555	40	beveragedistributor	beveragedistributor	NOUN
inlawrev-3249	555	41	customer	customer	NOUN
inlawrev-3249	555	42	's	's	PART
inlawrev-3249	555	43	site	site	NOUN
inlawrev-3249	555	44	in	in	ADP
inlawrev-3249	555	45	new	new	PROPN
inlawrev-3249	555	46	york	york	PROPN
inlawrev-3249	555	47	if	if	SCONJ
inlawrev-3249	555	48	problems	problem	NOUN
inlawrev-3249	555	49	necessitating	necessitate	VERB
inlawrev-3249	555	50	the	the	DET
inlawrev-3249	555	51	visit	visit	NOUN
inlawrev-3249	555	52	occurred	occur	VERB
inlawrev-3249	555	53	within	within	ADP
inlawrev-3249	555	54	the	the	DET
inlawrev-3249	555	55	first	first	ADJ
inlawrev-3249	555	56	60	60	NUM
inlawrev-3249	555	57	days	day	NOUN
inlawrev-3249	555	58	of	of	ADP
inlawrev-3249	555	59	installation	installation	NOUN
inlawrev-3249	555	60	.	.	PUNCT
inlawrev-3249	556	1	moreover	moreover	ADV
inlawrev-3249	556	2	,	,	PUNCT
inlawrev-3249	556	3	vip	vip	PROPN
inlawrev-3249	556	4	's	's	PART
inlawrev-3249	556	5	invoices	invoice	NOUN
inlawrev-3249	556	6	showed	show	VERB
inlawrev-3249	556	7	charges	charge	NOUN
inlawrev-3249	556	8	for	for	ADP
inlawrev-3249	556	9	travel	travel	NOUN
inlawrev-3249	556	10	expenses	expense	NOUN
inlawrev-3249	556	11	to	to	ADP
inlawrev-3249	556	12	its	its	PRON
inlawrev-3249	556	13	new	new	PROPN
inlawrev-3249	556	14	york	york	PROPN
inlawrev-3249	556	15	customers	customer	NOUN
inlawrev-3249	556	16	'	'	PART
inlawrev-3249	556	17	locations	location	NOUN
inlawrev-3249	556	18	on	on	ADP
inlawrev-3249	556	19	41	41	NUM
inlawrev-3249	556	20	occasions	occasion	NOUN
inlawrev-3249	556	21	.	.	PUNCT
inlawrev-3249	556	22	.	.	PUNCT
inlawrev-3249	557	1	.	.	PUNCT
inlawrev-3249	558	1	during	during	ADP
inlawrev-3249	558	2	the	the	DET
inlawrev-3249	558	3	three	three	NUM
inlawrev-3249	558	4	-	-	PUNCT
inlawrev-3249	558	5	year	year	NOUN
inlawrev-3249	558	6	audit	audit	NOUN
inlawrev-3249	558	7	period	period	NOUN
inlawrev-3249	558	8	,	,	PUNCT
inlawrev-3249	558	9	in	in	ADP
inlawrev-3249	558	10	which	which	PRON
inlawrev-3249	558	11	vip	vip	NOUN
inlawrev-3249	558	12	had	have	VERB
inlawrev-3249	558	13	154	154	NUM
inlawrev-3249	558	14	taxable	taxable	ADJ
inlawrev-3249	558	15	transactions	transaction	NOUN
inlawrev-3249	558	16	in	in	ADP
inlawrev-3249	558	17	new	new	PROPN
inlawrev-3249	558	18	york	york	PROPN
inlawrev-3249	558	19	.	.	PUNCT
inlawrev-3249	559	1	'^^	'^^	PRON
inlawrev-3249	559	2	if	if	SCONJ
inlawrev-3249	559	3	each	each	PRON
inlawrev-3249	559	4	of	of	ADP
inlawrev-3249	559	5	these	these	DET
inlawrev-3249	559	6	visits	visit	NOUN
inlawrev-3249	559	7	related	relate	VERB
inlawrev-3249	559	8	to	to	ADP
inlawrev-3249	559	9	a	a	DET
inlawrev-3249	559	10	different	different	ADJ
inlawrev-3249	559	11	transaction	transaction	NOUN
inlawrev-3249	559	12	,	,	PUNCT
inlawrev-3249	559	13	slightly	slightly	ADV
inlawrev-3249	559	14	more	more	ADJ
inlawrev-3249	559	15	than	than	ADP
inlawrev-3249	559	16	onequarter	onequarter	NOUN
inlawrev-3249	559	17	of	of	ADP
inlawrev-3249	559	18	vip	vip	NOUN
inlawrev-3249	559	19	's	's	PART
inlawrev-3249	559	20	transactions	transaction	NOUN
inlawrev-3249	559	21	with	with	ADP
inlawrev-3249	559	22	new	new	PROPN
inlawrev-3249	559	23	york	york	PROPN
inlawrev-3249	559	24	customers	customer	NOUN
inlawrev-3249	559	25	involved	involve	VERB
inlawrev-3249	559	26	a	a	DET
inlawrev-3249	559	27	visit	visit	NOUN
inlawrev-3249	559	28	to	to	ADP
inlawrev-3249	559	29	new	new	PROPN
inlawrev-3249	559	30	york	york	PROPN
inlawrev-3249	559	31	.	.	PUNCT
inlawrev-3249	560	1	if	if	SCONJ
inlawrev-3249	560	2	vip	vip	PROPN
inlawrev-3249	560	3	's	's	PART
inlawrev-3249	560	4	president	president	NOUN
inlawrev-3249	560	5	is	be	AUX
inlawrev-3249	560	6	to	to	PART
inlawrev-3249	560	7	be	be	AUX
inlawrev-3249	560	8	beueved	beueve	VERB
inlawrev-3249	560	9	,	,	PUNCT
inlawrev-3249	560	10	most	most	ADJ
inlawrev-3249	560	11	transactions	transaction	NOUN
inlawrev-3249	560	12	resulted	result	VERB
inlawrev-3249	560	13	in	in	ADP
inlawrev-3249	560	14	no	no	DET
inlawrev-3249	560	15	visits	visit	NOUN
inlawrev-3249	560	16	and	and	CCONJ
inlawrev-3249	560	17	the	the	DET
inlawrev-3249	560	18	remaining	remain	VERB
inlawrev-3249	560	19	transactions	transaction	NOUN
inlawrev-3249	560	20	resulted	result	VERB
inlawrev-3249	560	21	in	in	ADP
inlawrev-3249	560	22	multiple	multiple	ADJ
inlawrev-3249	560	23	site	site	NOUN
inlawrev-3249	560	24	visits	visit	NOUN
inlawrev-3249	560	25	to	to	PART
inlawrev-3249	560	26	fix	fix	VERB
inlawrev-3249	560	27	the	the	DET
inlawrev-3249	560	28	problem	problem	NOUN
inlawrev-3249	560	29	.	.	PUNCT
inlawrev-3249	561	1	in	in	ADP
inlawrev-3249	561	2	any	any	DET
inlawrev-3249	561	3	event	event	NOUN
inlawrev-3249	561	4	,	,	PUNCT
inlawrev-3249	561	5	it	it	PRON
inlawrev-3249	561	6	is	be	AUX
inlawrev-3249	561	7	unclear	unclear	ADJ
inlawrev-3249	561	8	whether	whether	SCONJ
inlawrev-3249	561	9	the	the	DET
inlawrev-3249	561	10	forty	forty	NUM
inlawrev-3249	561	11	-	-	PUNCT
inlawrev-3249	561	12	one	one	NUM
inlawrev-3249	561	13	visits	visit	NOUN
inlawrev-3249	561	14	were	be	AUX
inlawrev-3249	561	15	separate	separate	ADJ
inlawrev-3249	561	16	trips	trip	NOUN
inlawrev-3249	561	17	or	or	CCONJ
inlawrev-3249	561	18	whether	whether	SCONJ
inlawrev-3249	561	19	two	two	NUM
inlawrev-3249	561	20	or	or	CCONJ
inlawrev-3249	561	21	more	more	ADJ
inlawrev-3249	561	22	employees	employee	NOUN
inlawrev-3249	561	23	may	may	AUX
inlawrev-3249	561	24	have	have	AUX
inlawrev-3249	561	25	traveled	travel	VERB
inlawrev-3249	561	26	together	together	ADV
inlawrev-3249	561	27	making	make	VERB
inlawrev-3249	561	28	the	the	DET
inlawrev-3249	561	29	actual	actual	ADJ
inlawrev-3249	561	30	customer	customer	NOUN
inlawrev-3249	561	31	visits	visit	NOUN
inlawrev-3249	561	32	appear	appear	VERB
inlawrev-3249	561	33	lower	low	ADJ
inlawrev-3249	561	34	in	in	ADP
inlawrev-3249	561	35	number	number	NOUN
inlawrev-3249	561	36	.	.	PUNCT
inlawrev-3249	562	1	new	new	PROPN
inlawrev-3249	562	2	york	york	PROPN
inlawrev-3249	562	3	audited	audit	VERB
inlawrev-3249	562	4	both	both	DET
inlawrev-3249	562	5	companies	company	NOUN
inlawrev-3249	562	6	in	in	ADP
inlawrev-3249	562	7	order	order	NOUN
inlawrev-3249	562	8	to	to	PART
inlawrev-3249	562	9	impose	impose	VERB
inlawrev-3249	562	10	on	on	ADP
inlawrev-3249	562	11	them	they	PRON
inlawrev-3249	562	12	the	the	DET
inlawrev-3249	562	13	duty	duty	NOUN
inlawrev-3249	562	14	to	to	PART
inlawrev-3249	562	15	collect	collect	VERB
inlawrev-3249	562	16	and	and	CCONJ
inlawrev-3249	562	17	remit	remit	VERB
inlawrev-3249	562	18	use	use	NOUN
inlawrev-3249	562	19	tax	tax	NOUN
inlawrev-3249	562	20	.	.	PUNCT
inlawrev-3249	563	1	orvis	orvis	PROPN
inlawrev-3249	563	2	was	be	AUX
inlawrev-3249	563	3	audited	audit	VERB
inlawrev-3249	563	4	between	between	ADP
inlawrev-3249	563	5	september	september	PROPN
inlawrev-3249	563	6	1977	1977	NUM
inlawrev-3249	563	7	and	and	CCONJ
inlawrev-3249	563	8	august	august	PROPN
inlawrev-3249	563	9	1980,*^^	1980,*^^	PROPN
inlawrev-3249	563	10	and	and	CCONJ
inlawrev-3249	563	11	vip	vip	NOUN
inlawrev-3249	563	12	was	be	AUX
inlawrev-3249	563	13	audited	audit	VERB
inlawrev-3249	563	14	between	between	ADP
inlawrev-3249	563	15	december	december	PROPN
inlawrev-3249	563	16	1983	1983	NUM
inlawrev-3249	563	17	and	and	CCONJ
inlawrev-3249	563	18	november	november	PROPN
inlawrev-3249	563	19	1986.^^^	1986.^^^	NUM
inlawrev-3249	563	20	the	the	DET
inlawrev-3249	563	21	tax	tax	NOUN
inlawrev-3249	563	22	tribunal	tribunal	NOUN
inlawrev-3249	563	23	's	's	PART
inlawrev-3249	563	24	proposed	propose	VERB
inlawrev-3249	563	25	audit	audit	NOUN
inlawrev-3249	563	26	adjustments	adjustment	NOUN
inlawrev-3249	563	27	after	after	SCONJ
inlawrev-3249	563	28	all	all	DET
inlawrev-3249	563	29	administrative	administrative	ADJ
inlawrev-3249	563	30	hearings	hearing	NOUN
inlawrev-3249	563	31	was	be	AUX
inlawrev-3249	563	32	$	$	SYM
inlawrev-3249	563	33	223,559	223,559	NUM
inlawrev-3249	563	34	for	for	ADP
inlawrev-3249	563	35	orvis^^^	orvis^^^	PROPN
inlawrev-3249	563	36	and	and	CCONJ
inlawrev-3249	563	37	$	$	SYM
inlawrev-3249	563	38	73,275	73,275	NUM
inlawrev-3249	563	39	for	for	ADP
inlawrev-3249	563	40	vip,^^	vip,^^	PROPN
inlawrev-3249	563	41	°	°	PROPN
inlawrev-3249	563	42	net	net	NOUN
inlawrev-3249	563	43	of	of	ADP
inlawrev-3249	563	44	interest	interest	NOUN
inlawrev-3249	563	45	and	and	CCONJ
inlawrev-3249	563	46	penalties	penalty	NOUN
inlawrev-3249	563	47	.	.	PUNCT
inlawrev-3249	564	1	in	in	ADP
inlawrev-3249	564	2	orvis	orvis	PROPN
inlawrev-3249	564	3	,	,	PUNCT
inlawrev-3249	564	4	the	the	DET
inlawrev-3249	564	5	new	new	PROPN
inlawrev-3249	564	6	york	york	PROPN
inlawrev-3249	564	7	supreme	supreme	PROPN
inlawrev-3249	564	8	court	court	PROPN
inlawrev-3249	564	9	,	,	PUNCT
inlawrev-3249	564	10	appellate	appellate	ADJ
inlawrev-3249	564	11	division	division	NOUN
inlawrev-3249	564	12	held	hold	VERB
inlawrev-3249	564	13	that	that	SCONJ
inlawrev-3249	564	14	orvis	orvi	NOUN
inlawrev-3249	564	15	'	'	PUNCT
inlawrev-3249	564	16	"	"	PUNCT
inlawrev-3249	564	17	sporadic	sporadic	ADJ
inlawrev-3249	564	18	activities	activity	NOUN
inlawrev-3249	564	19	in	in	ADP
inlawrev-3249	564	20	new	new	PROPN
inlawrev-3249	564	21	york	york	PROPN
inlawrev-3249	564	22	do	do	AUX
inlawrev-3249	564	23	not	not	PART
inlawrev-3249	564	24	satisfy	satisfy	VERB
inlawrev-3249	564	25	the	the	DET
inlawrev-3249	564	26	'	'	PUNCT
inlawrev-3249	564	27	substantial	substantial	ADJ
inlawrev-3249	564	28	nexus	nexus	NOUN
inlawrev-3249	564	29	'	'	PART
inlawrev-3249	564	30	requirement	requirement	NOUN
inlawrev-3249	564	31	articulated	articulate	VERB
inlawrev-3249	564	32	in	in	ADP
inlawrev-3249	564	33	quill	quill	NOUN
inlawrev-3249	564	34	.	.	PUNCT
inlawrev-3249	564	35	.	.	PUNCT
inlawrev-3249	564	36	.	.	PUNCT
inlawrev-3249	565	1	."^"^^	."^"^^	PROPN
inlawrev-3249	565	2	in	in	ADP
inlawrev-3249	565	3	vermont	vermont	PROPN
inlawrev-3249	565	4	information	information	NOUN
inlawrev-3249	565	5	,	,	PUNCT
inlawrev-3249	565	6	the	the	DET
inlawrev-3249	565	7	court	court	NOUN
inlawrev-3249	565	8	similarly	similarly	ADV
inlawrev-3249	565	9	found	find	VERB
inlawrev-3249	565	10	for	for	ADP
inlawrev-3249	565	11	vip	vip	NOUN
inlawrev-3249	565	12	,	,	PUNCT
inlawrev-3249	565	13	holding	hold	VERB
inlawrev-3249	565	14	that	that	SCONJ
inlawrev-3249	565	15	the	the	DET
inlawrev-3249	565	16	company	company	NOUN
inlawrev-3249	565	17	had	have	AUX
inlawrev-3249	565	18	adequately	adequately	ADV
inlawrev-3249	565	19	demonstrated	demonstrate	VERB
inlawrev-3249	565	20	it	it	PRON
inlawrev-3249	565	21	had	have	VERB
inlawrev-3249	565	22	no	no	DET
inlawrev-3249	565	23	"	"	PUNCT
inlawrev-3249	565	24	substantial	substantial	ADJ
inlawrev-3249	565	25	134	134	NUM
inlawrev-3249	565	26	.	.	PUNCT
inlawrev-3249	566	1	mat	mat	NOUN
inlawrev-3249	566	2	962	962	NUM
inlawrev-3249	566	3	.	.	PUNCT
inlawrev-3249	567	1	135	135	NUM
inlawrev-3249	567	2	.	.	PUNCT
inlawrev-3249	568	1	vermont	vermont	PROPN
inlawrev-3249	568	2	info	info	NOUN
inlawrev-3249	568	3	.	.	PUNCT
inlawrev-3249	569	1	processing	processing	NOUN
inlawrev-3249	569	2	,	,	PUNCT
inlawrev-3249	569	3	inc	inc	PROPN
inlawrev-3249	569	4	.	.	PROPN
inlawrev-3249	570	1	v.	v.	ADP
inlawrev-3249	570	2	tax	tax	NOUN
inlawrev-3249	570	3	appeals	appeal	NOUN
inlawrev-3249	570	4	tribunal	tribunal	NOUN
inlawrev-3249	570	5	,	,	PUNCT
inlawrev-3249	570	6	615	615	NUM
inlawrev-3249	570	7	n.y.s.2d	n.y.s.2d	NUM
inlawrev-3249	570	8	99	99	NUM
inlawrev-3249	570	9	,	,	PUNCT
inlawrev-3249	570	10	100	100	NUM
inlawrev-3249	570	11	(	(	PUNCT
inlawrev-3249	570	12	n.y	n.y	PROPN
inlawrev-3249	570	13	.	.	PROPN
inlawrev-3249	570	14	app	app	PROPN
inlawrev-3249	570	15	.	.	PUNCT
inlawrev-3249	571	1	div	div	PROPN
inlawrev-3249	571	2	.	.	PROPN
inlawrev-3249	571	3	1994	1994	NUM
inlawrev-3249	571	4	)	)	PUNCT
inlawrev-3249	571	5	,	,	PUNCT
inlawrev-3249	571	6	aff'd	aff'd	VERB
inlawrev-3249	571	7	as	as	ADP
inlawrev-3249	571	8	modified	modify	VERB
inlawrev-3249	571	9	sub	sub	NOUN
inlawrev-3249	571	10	nom	nom	PROPN
inlawrev-3249	571	11	.	.	PROPN
inlawrev-3249	571	12	654	654	NUM
inlawrev-3249	571	13	n.e.2d	n.e.2d	NOUN
inlawrev-3249	571	14	954	954	NUM
inlawrev-3249	571	15	(	(	PUNCT
inlawrev-3249	571	16	n.y	n.y	PROPN
inlawrev-3249	571	17	.	.	PROPN
inlawrev-3249	571	18	1995	1995	NUM
inlawrev-3249	571	19	)	)	PUNCT
inlawrev-3249	571	20	.	.	PUNCT
inlawrev-3249	572	1	1	1	NUM
inlawrev-3249	572	2	36	36	NUM
inlawrev-3249	572	3	.	.	PUNCT
inlawrev-3249	572	4	orvis	orvis	PROPN
inlawrev-3249	572	5	,	,	PUNCT
inlawrev-3249	572	6	654	654	NUM
inlawrev-3249	572	7	n.e.2d	n.e.2d	NOUN
inlawrev-3249	572	8	at	at	ADP
inlawrev-3249	572	9	962	962	NUM
inlawrev-3249	572	10	.	.	PUNCT
inlawrev-3249	573	1	137	137	NUM
inlawrev-3249	573	2	.	.	PUNCT
inlawrev-3249	574	1	orvis	orvis	PROPN
inlawrev-3249	574	2	co.	co.	PROPN
inlawrev-3249	574	3	v.	v.	ADP
inlawrev-3249	574	4	tax	tax	NOUN
inlawrev-3249	574	5	appeals	appeal	NOUN
inlawrev-3249	574	6	tribunal	tribunal	NOUN
inlawrev-3249	574	7	,	,	PUNCT
inlawrev-3249	574	8	612	612	NUM
inlawrev-3249	574	9	n.y.s.2d	n.y.s.2d	NUM
inlawrev-3249	574	10	503	503	NUM
inlawrev-3249	574	11	,	,	PUNCT
inlawrev-3249	574	12	505	505	NUM
inlawrev-3249	574	13	(	(	PUNCT
inlawrev-3249	574	14	n.y	n.y	PROPN
inlawrev-3249	574	15	.	.	PROPN
inlawrev-3249	574	16	app	app	PROPN
inlawrev-3249	574	17	.	.	PUNCT
inlawrev-3249	575	1	div	div	PROPN
inlawrev-3249	575	2	.	.	PROPN
inlawrev-3249	575	3	1994	1994	NUM
inlawrev-3249	575	4	)	)	PUNCT
inlawrev-3249	575	5	,	,	PUNCT
inlawrev-3249	575	6	aff'd	aff'd	VERB
inlawrev-3249	575	7	as	as	SCONJ
inlawrev-3249	575	8	modified	modify	VERB
inlawrev-3249	575	9	,	,	PUNCT
inlawrev-3249	575	10	654	654	NUM
inlawrev-3249	575	11	n.e.2d	n.e.2d	NOUN
inlawrev-3249	575	12	954	954	NUM
inlawrev-3249	575	13	(	(	PUNCT
inlawrev-3249	575	14	n.y	n.y	PROPN
inlawrev-3249	575	15	.	.	PROPN
inlawrev-3249	575	16	1995	1995	NUM
inlawrev-3249	575	17	)	)	PUNCT
inlawrev-3249	575	18	.	.	PUNCT
inlawrev-3249	576	1	138	138	NUM
inlawrev-3249	576	2	.	.	PUNCT
inlawrev-3249	577	1	vermont	vermont	PROPN
inlawrev-3249	577	2	info	info	NOUN
inlawrev-3249	577	3	.	.	PUNCT
inlawrev-3249	578	1	processing	processing	NOUN
inlawrev-3249	578	2	,	,	PUNCT
inlawrev-3249	578	3	615	615	NUM
inlawrev-3249	578	4	n.y.s.2d	n.y.s.2d	NUM
inlawrev-3249	578	5	at	at	ADP
inlawrev-3249	578	6	99	99	NUM
inlawrev-3249	578	7	.	.	PUNCT
inlawrev-3249	578	8	139	139	NUM
inlawrev-3249	578	9	.	.	PUNCT
inlawrev-3249	579	1	orvis	orvis	PROPN
inlawrev-3249	579	2	,	,	PUNCT
inlawrev-3249	579	3	612	612	NUM
inlawrev-3249	579	4	n.y.s.2d	n.y.s.2d	NUM
inlawrev-3249	579	5	at	at	ADP
inlawrev-3249	579	6	504	504	NUM
inlawrev-3249	579	7	.	.	PUNCT
inlawrev-3249	580	1	140	140	NUM
inlawrev-3249	580	2	.	.	PUNCT
inlawrev-3249	581	1	vermont	vermont	PROPN
inlawrev-3249	581	2	info	info	NOUN
inlawrev-3249	581	3	.	.	PUNCT
inlawrev-3249	582	1	processing	processing	NOUN
inlawrev-3249	582	2	,	,	PUNCT
inlawrev-3249	582	3	615	615	NUM
inlawrev-3249	582	4	n.y.s.2d	n.y.s.2d	NUM
inlawrev-3249	582	5	at	at	ADP
inlawrev-3249	582	6	100	100	NUM
inlawrev-3249	582	7	.	.	PUNCT
inlawrev-3249	582	8	141	141	NUM
inlawrev-3249	582	9	.	.	PUNCT
inlawrev-3249	583	1	orvis	orvis	PROPN
inlawrev-3249	583	2	,	,	PUNCT
inlawrev-3249	583	3	612	612	NUM
inlawrev-3249	583	4	n.y.s.2d	n.y.s.2d	NUM
inlawrev-3249	583	5	at	at	ADP
inlawrev-3249	583	6	506	506	NUM
inlawrev-3249	583	7	.	.	PUNCT
inlawrev-3249	583	8	900	900	NUM
inlawrev-3249	583	9	indiana	indiana	PROPN
inlawrev-3249	583	10	law	law	NOUN
inlawrev-3249	583	11	review	review	NOUN
inlawrev-3249	584	1	[	[	X
inlawrev-3249	584	2	vol	vol	NOUN
inlawrev-3249	584	3	.	.	PUNCT
inlawrev-3249	584	4	30:881	30:881	NUM
inlawrev-3249	584	5	^physical	^physical	ADJ
inlawrev-3249	584	6	presence	presence	NOUN
inlawrev-3249	584	7	'	'	PUNCT
inlawrev-3249	584	8	within	within	ADP
inlawrev-3249	584	9	new	new	PROPN
inlawrev-3249	584	10	york	york	PROPN
inlawrev-3249	584	11	.	.	PUNCT
inlawrev-3249	585	1	"^"^^	"^"^^	PROPN
inlawrev-3249	585	2	the	the	DET
inlawrev-3249	585	3	new	new	PROPN
inlawrev-3249	585	4	york	york	PROPN
inlawrev-3249	585	5	state	state	PROPN
inlawrev-3249	585	6	commissioner	commissioner	NOUN
inlawrev-3249	585	7	of	of	ADP
inlawrev-3249	585	8	taxation	taxation	NOUN
inlawrev-3249	585	9	and	and	CCONJ
inlawrev-3249	585	10	finance	finance	NOUN
inlawrev-3249	585	11	appealed	appeal	VERB
inlawrev-3249	585	12	both	both	CCONJ
inlawrev-3249	585	13	the	the	DET
inlawrev-3249	585	14	judgments	judgment	NOUN
inlawrev-3249	585	15	which	which	PRON
inlawrev-3249	585	16	struck	strike	VERB
inlawrev-3249	585	17	down	down	ADP
inlawrev-3249	585	18	new	new	PROPN
inlawrev-3249	585	19	york	york	PROPN
inlawrev-3249	585	20	's	's	PART
inlawrev-3249	585	21	use	use	NOUN
inlawrev-3249	585	22	tax	tax	NOUN
inlawrev-3249	585	23	statute	statute	NOUN
inlawrev-3249	585	24	as	as	SCONJ
inlawrev-3249	585	25	it	it	PRON
inlawrev-3249	585	26	applied	apply	VERB
inlawrev-3249	585	27	to	to	ADP
inlawrev-3249	585	28	the	the	DET
inlawrev-3249	585	29	two	two	NUM
inlawrev-3249	585	30	companies	company	NOUN
inlawrev-3249	585	31	.	.	PUNCT
inlawrev-3249	586	1	^"^^	^"^^	VERB
inlawrev-3249	586	2	the	the	DET
inlawrev-3249	586	3	new	new	PROPN
inlawrev-3249	586	4	york	york	PROPN
inlawrev-3249	586	5	court	court	PROPN
inlawrev-3249	586	6	of	of	ADP
inlawrev-3249	586	7	appeals	appeals	PROPN
inlawrev-3249	586	8	reversed	reverse	VERB
inlawrev-3249	586	9	the	the	DET
inlawrev-3249	586	10	appellate	appellate	ADJ
inlawrev-3249	586	11	division	division	NOUN
inlawrev-3249	586	12	,	,	PUNCT
inlawrev-3249	586	13	holding	hold	VERB
inlawrev-3249	586	14	that	that	PRON
inlawrev-3249	586	15	quill	quill	NOUN
inlawrev-3249	586	16	did	do	AUX
inlawrev-3249	586	17	not	not	PART
inlawrev-3249	586	18	require	require	VERB
inlawrev-3249	586	19	a	a	DET
inlawrev-3249	586	20	substantial	substantial	ADJ
inlawrev-3249	586	21	physical	physical	ADJ
inlawrev-3249	586	22	presence	presence	NOUN
inlawrev-3249	586	23	but	but	CCONJ
inlawrev-3249	586	24	only	only	ADV
inlawrev-3249	586	25	"	"	PUNCT
inlawrev-3249	586	26	demonstrably	demonstrably	ADV
inlawrev-3249	586	27	more	more	ADJ
inlawrev-3249	586	28	than	than	ADP
inlawrev-3249	586	29	a	a	DET
inlawrev-3249	586	30	*	*	PUNCT
inlawrev-3249	586	31	slightest	slight	ADJ
inlawrev-3249	586	32	presence	presence	NOUN
inlawrev-3249	586	33	'	'	PUNCT
inlawrev-3249	586	34	"	"	PUNCT
inlawrev-3249	586	35	to	to	PART
inlawrev-3249	586	36	satisfy	satisfy	VERB
inlawrev-3249	586	37	the	the	DET
inlawrev-3249	586	38	commerce	commerce	PROPN
inlawrev-3249	586	39	clause	clause	NOUN
inlawrev-3249	586	40	nexus	nexus	NOUN
inlawrev-3249	586	41	requirement	requirement	NOUN
inlawrev-3249	586	42	.	.	PUNCT
inlawrev-3249	587	1	'"^	'"^	VERB
inlawrev-3249	588	1	the	the	DET
inlawrev-3249	588	2	majority	majority	NOUN
inlawrev-3249	588	3	opinion	opinion	NOUN
inlawrev-3249	588	4	criticized	criticize	VERB
inlawrev-3249	588	5	the	the	DET
inlawrev-3249	588	6	lower	low	ADJ
inlawrev-3249	588	7	court	court	NOUN
inlawrev-3249	588	8	for	for	ADP
inlawrev-3249	588	9	applying	apply	VERB
inlawrev-3249	588	10	a	a	DET
inlawrev-3249	588	11	standard	standard	NOUN
inlawrev-3249	588	12	requiring	require	VERB
inlawrev-3249	588	13	"	"	PUNCT
inlawrev-3249	588	14	substantial	substantial	ADJ
inlawrev-3249	588	15	physical	physical	ADJ
inlawrev-3249	588	16	presence	presence	NOUN
inlawrev-3249	588	17	.	.	PUNCT
inlawrev-3249	589	1	"	"	PUNCT
inlawrev-3249	589	2	^''^	^''^	X
inlawrev-3249	589	3	after	after	ADP
inlawrev-3249	589	4	stating	state	VERB
inlawrev-3249	589	5	that	that	SCONJ
inlawrev-3249	589	6	"	"	PUNCT
inlawrev-3249	589	7	substantial	substantial	ADJ
inlawrev-3249	589	8	physical	physical	ADJ
inlawrev-3249	589	9	presence	presence	NOUN
inlawrev-3249	589	10	"	"	PUNCT
inlawrev-3249	589	11	was	be	AUX
inlawrev-3249	589	12	not	not	PART
inlawrev-3249	589	13	required	require	VERB
inlawrev-3249	589	14	,	,	PUNCT
inlawrev-3249	589	15	the	the	DET
inlawrev-3249	589	16	opinion	opinion	NOUN
inlawrev-3249	589	17	spent	spend	VERB
inlawrev-3249	589	18	several	several	ADJ
inlawrev-3249	589	19	pages	page	NOUN
inlawrev-3249	589	20	discussing	discuss	VERB
inlawrev-3249	589	21	quill	quill	NOUN
inlawrev-3249	589	22	,	,	PUNCT
inlawrev-3249	589	23	"	"	PUNCT
inlawrev-3249	589	24	considering	consider	VERB
inlawrev-3249	589	25	the	the	DET
inlawrev-3249	589	26	case	case	NOUN
inlawrev-3249	589	27	in	in	ADP
inlawrev-3249	589	28	the	the	DET
inlawrev-3249	589	29	context	context	NOUN
inlawrev-3249	589	30	of	of	ADP
inlawrev-3249	589	31	its	its	PRON
inlawrev-3249	589	32	position	position	NOUN
inlawrev-3249	589	33	in	in	ADP
inlawrev-3249	589	34	the	the	DET
inlawrev-3249	589	35	evolution	evolution	NOUN
inlawrev-3249	589	36	of	of	ADP
inlawrev-3249	589	37	supreme	supreme	PROPN
inlawrev-3249	589	38	court	court	PROPN
inlawrev-3249	589	39	doctrine	doctrine	NOUN
inlawrev-3249	589	40	limiting	limit	VERB
inlawrev-3249	589	41	the	the	DET
inlawrev-3249	589	42	authority	authority	NOUN
inlawrev-3249	589	43	of	of	ADP
inlawrev-3249	589	44	a	a	DET
inlawrev-3249	589	45	state	state	NOUN
inlawrev-3249	589	46	to	to	PART
inlawrev-3249	589	47	assess	assess	VERB
inlawrev-3249	589	48	or	or	CCONJ
inlawrev-3249	589	49	impose	impose	VERB
inlawrev-3249	589	50	a	a	DET
inlawrev-3249	589	51	duty	duty	NOUN
inlawrev-3249	589	52	to	to	PART
inlawrev-3249	589	53	collect	collect	VERB
inlawrev-3249	589	54	taxes	taxis	NOUN
inlawrev-3249	589	55	arising	arise	VERB
inlawrev-3249	589	56	out	out	ADP
inlawrev-3249	589	57	of	of	ADP
inlawrev-3249	589	58	the	the	DET
inlawrev-3249	589	59	economic	economic	ADJ
inlawrev-3249	589	60	activity	activity	NOUN
inlawrev-3249	589	61	of	of	ADP
inlawrev-3249	589	62	a	a	DET
inlawrev-3249	589	63	foreign	foreign	ADJ
inlawrev-3249	589	64	business	business	NOUN
inlawrev-3249	589	65	engaged	engage	VERB
inlawrev-3249	589	66	in	in	ADP
inlawrev-3249	589	67	interstate	interstate	ADJ
inlawrev-3249	589	68	commerce	commerce	NOUN
inlawrev-3249	589	69	.	.	PUNCT
inlawrev-3249	590	1	"'"^^	"'"^^	PROPN
inlawrev-3249	590	2	supreme	supreme	PROPN
inlawrev-3249	590	3	court	court	PROPN
inlawrev-3249	590	4	cases	case	NOUN
inlawrev-3249	590	5	preceding	precede	VERB
inlawrev-3249	590	6	bellas	bellas	PROPN
inlawrev-3249	590	7	hess	hess	PROPN
inlawrev-3249	590	8	were	be	AUX
inlawrev-3249	590	9	discussed	discuss	VERB
inlawrev-3249	590	10	from	from	ADP
inlawrev-3249	590	11	the	the	DET
inlawrev-3249	590	12	perspective	perspective	NOUN
inlawrev-3249	590	13	that	that	SCONJ
inlawrev-3249	590	14	the	the	DET
inlawrev-3249	590	15	test	test	NOUN
inlawrev-3249	590	16	used	use	VERB
inlawrev-3249	590	17	by	by	ADP
inlawrev-3249	590	18	the	the	DET
inlawrev-3249	590	19	court	court	NOUN
inlawrev-3249	590	20	was	be	AUX
inlawrev-3249	590	21	:	:	PUNCT
inlawrev-3249	590	22	if	if	SCONJ
inlawrev-3249	590	23	the	the	DET
inlawrev-3249	590	24	tax	tax	NOUN
inlawrev-3249	590	25	was	be	AUX
inlawrev-3249	590	26	a	a	DET
inlawrev-3249	590	27	"	"	PUNCT
inlawrev-3249	590	28	direct	direct	ADJ
inlawrev-3249	590	29	"	"	PUNCT
inlawrev-3249	590	30	tax	tax	NOUN
inlawrev-3249	590	31	on	on	ADP
inlawrev-3249	590	32	interstate	interstate	PROPN
inlawrev-3249	590	33	commerce	commerce	NOUN
inlawrev-3249	590	34	,	,	PUNCT
inlawrev-3249	590	35	the	the	DET
inlawrev-3249	590	36	court	court	NOUN
inlawrev-3249	590	37	would	would	AUX
inlawrev-3249	590	38	prohibit	prohibit	VERB
inlawrev-3249	590	39	the	the	DET
inlawrev-3249	590	40	tax,''*^	tax,''*^	NOUN
inlawrev-3249	590	41	but	but	CCONJ
inlawrev-3249	590	42	if	if	SCONJ
inlawrev-3249	590	43	it	it	PRON
inlawrev-3249	590	44	was	be	AUX
inlawrev-3249	590	45	indirect	indirect	ADJ
inlawrev-3249	590	46	,	,	PUNCT
inlawrev-3249	590	47	the	the	DET
inlawrev-3249	590	48	court	court	NOUN
inlawrev-3249	590	49	would	would	AUX
inlawrev-3249	590	50	uphold	uphold	VERB
inlawrev-3249	590	51	it	it	PRON
inlawrev-3249	590	52	.	.	PUNCT
inlawrev-3249	591	1	'"^^	'"^^	PROPN
inlawrev-3249	591	2	complete	complete	ADJ
inlawrev-3249	591	3	auto	auto	PROPN
inlawrev-3249	591	4	,	,	PUNCT
inlawrev-3249	591	5	however	however	ADV
inlawrev-3249	591	6	,	,	PUNCT
inlawrev-3249	591	7	replaced	replace	VERB
inlawrev-3249	591	8	this	this	DET
inlawrev-3249	591	9	standard	standard	NOUN
inlawrev-3249	591	10	with	with	ADP
inlawrev-3249	591	11	the	the	DET
inlawrev-3249	591	12	four	four	NUM
inlawrev-3249	591	13	pronged	pronged	ADJ
inlawrev-3249	591	14	test	test	NOUN
inlawrev-3249	591	15	that	that	PRON
inlawrev-3249	591	16	is	be	AUX
inlawrev-3249	591	17	vaud	vaud	NOUN
inlawrev-3249	591	18	today	today	NOUN
inlawrev-3249	591	19	.	.	PUNCT
inlawrev-3249	592	1	'	'	PUNCT
inlawrev-3249	592	2	"	"	PUNCT
inlawrev-3249	592	3	^^	^^	CCONJ
inlawrev-3249	592	4	the	the	DET
inlawrev-3249	592	5	new	new	PROPN
inlawrev-3249	592	6	york	york	PROPN
inlawrev-3249	592	7	court	court	PROPN
inlawrev-3249	592	8	,	,	PUNCT
inlawrev-3249	592	9	after	after	ADP
inlawrev-3249	592	10	briefly	briefly	ADV
inlawrev-3249	592	11	discussing	discuss	VERB
inlawrev-3249	592	12	national	national	ADJ
inlawrev-3249	592	13	geographic	geographic	NOUN
inlawrev-3249	592	14	,	,	PUNCT
inlawrev-3249	592	15	turned	turn	VERB
inlawrev-3249	592	16	to	to	ADP
inlawrev-3249	592	17	quillp^	quillp^	NOUN
inlawrev-3249	592	18	unlike	unlike	ADP
inlawrev-3249	592	19	the	the	DET
inlawrev-3249	592	20	north	north	PROPN
inlawrev-3249	592	21	dakota	dakota	PROPN
inlawrev-3249	592	22	supreme	supreme	PROPN
inlawrev-3249	592	23	court	court	PROPN
inlawrev-3249	592	24	in	in	ADP
inlawrev-3249	592	25	quill	quill	NOUN
inlawrev-3249	592	26	where	where	SCONJ
inlawrev-3249	592	27	the	the	DET
inlawrev-3249	592	28	bulk	bulk	NOUN
inlawrev-3249	592	29	of	of	ADP
inlawrev-3249	592	30	the	the	DET
inlawrev-3249	592	31	opinion	opinion	NOUN
inlawrev-3249	592	32	was	be	AUX
inlawrev-3249	592	33	spent	spend	VERB
inlawrev-3249	592	34	supporting	support	VERB
inlawrev-3249	592	35	the	the	DET
inlawrev-3249	592	36	conclusion	conclusion	NOUN
inlawrev-3249	592	37	that	that	PRON
inlawrev-3249	592	38	bellas	bellas	PROPN
inlawrev-3249	592	39	hess	hess	PROPN
inlawrev-3249	592	40	was	be	AUX
inlawrev-3249	592	41	obsolete	obsolete	ADJ
inlawrev-3249	592	42	,	,	PUNCT
inlawrev-3249	592	43	the	the	DET
inlawrev-3249	592	44	new	new	PROPN
inlawrev-3249	592	45	york	york	PROPN
inlawrev-3249	592	46	court	court	PROPN
inlawrev-3249	592	47	did	do	AUX
inlawrev-3249	592	48	not	not	PART
inlawrev-3249	592	49	attempt	attempt	VERB
inlawrev-3249	592	50	to	to	PART
inlawrev-3249	592	51	distinguish	distinguish	VERB
inlawrev-3249	592	52	quill	quill	NOUN
inlawrev-3249	592	53	or	or	CCONJ
inlawrev-3249	592	54	to	to	PART
inlawrev-3249	592	55	say	say	VERB
inlawrev-3249	592	56	that	that	PRON
inlawrev-3249	592	57	quill	quill	NOUN
inlawrev-3249	592	58	was	be	AUX
inlawrev-3249	592	59	outdated	outdate	VERB
inlawrev-3249	592	60	.	.	PUNCT
inlawrev-3249	593	1	to	to	ADP
inlawrev-3249	593	2	the	the	DET
inlawrev-3249	593	3	contrary	contrary	NOUN
inlawrev-3249	593	4	,	,	PUNCT
inlawrev-3249	593	5	it	it	PRON
inlawrev-3249	593	6	embraced	embrace	VERB
inlawrev-3249	593	7	quill	quill	NOUN
inlawrev-3249	593	8	.	.	PUNCT
inlawrev-3249	594	1	the	the	DET
inlawrev-3249	594	2	court	court	NOUN
inlawrev-3249	594	3	examined	examine	VERB
inlawrev-3249	594	4	all	all	DET
inlawrev-3249	594	5	the	the	DET
inlawrev-3249	594	6	cases	case	NOUN
inlawrev-3249	594	7	preceding	precede	VERB
inlawrev-3249	594	8	quill	quill	NOUN
inlawrev-3249	594	9	,	,	PUNCT
inlawrev-3249	594	10	looked	look	VERB
inlawrev-3249	594	11	at	at	ADP
inlawrev-3249	594	12	quill	quill	NOUN
inlawrev-3249	594	13	itself	itself	PRON
inlawrev-3249	594	14	,	,	PUNCT
inlawrev-3249	594	15	and	and	CCONJ
inlawrev-3249	594	16	decided	decide	VERB
inlawrev-3249	594	17	that	that	SCONJ
inlawrev-3249	594	18	quill	quill	NOUN
inlawrev-3249	594	19	's	's	PART
inlawrev-3249	594	20	bright	bright	ADJ
inlawrev-3249	594	21	-	-	PUNCT
inlawrev-3249	594	22	hne	hne	NOUN
inlawrev-3249	594	23	test	test	NOUN
inlawrev-3249	594	24	mandated	mandate	VERB
inlawrev-3249	594	25	a	a	DET
inlawrev-3249	594	26	standard	standard	NOUN
inlawrev-3249	594	27	of	of	ADP
inlawrev-3249	594	28	substantial	substantial	ADJ
inlawrev-3249	594	29	nexus	nexus	NOUN
inlawrev-3249	594	30	that	that	PRON
inlawrev-3249	594	31	allowed	allow	VERB
inlawrev-3249	594	32	state	state	NOUN
inlawrev-3249	594	33	use	use	VERB
inlawrev-3249	594	34	tax	tax	NOUN
inlawrev-3249	594	35	collection	collection	NOUN
inlawrev-3249	594	36	imposition	imposition	NOUN
inlawrev-3249	594	37	on	on	ADP
inlawrev-3249	594	38	any	any	DET
inlawrev-3249	594	39	retailer	retailer	NOUN
inlawrev-3249	594	40	whose	whose	DET
inlawrev-3249	594	41	activities	activity	NOUN
inlawrev-3249	594	42	were	be	AUX
inlawrev-3249	594	43	"	"	PUNCT
inlawrev-3249	594	44	demonstrably	demonstrably	ADV
inlawrev-3249	594	45	more	more	ADJ
inlawrev-3249	594	46	than	than	ADP
inlawrev-3249	594	47	a	a	DET
inlawrev-3249	594	48	*	*	PUNCT
inlawrev-3249	594	49	slightest	slight	ADJ
inlawrev-3249	594	50	presence	presence	NOUN
inlawrev-3249	594	51	'	'	PUNCT
inlawrev-3249	594	52	"	"	PUNCT
inlawrev-3249	594	53	in	in	ADP
inlawrev-3249	594	54	the	the	DET
inlawrev-3249	594	55	taxing	tax	VERB
inlawrev-3249	594	56	state	state	NOUN
inlawrev-3249	594	57	.	.	PUNCT
inlawrev-3249	595	1	'	'	PUNCT
inlawrev-3249	595	2	^	^	X
inlawrev-3249	595	3	'	'	PUNCT
inlawrev-3249	595	4	it	it	PRON
inlawrev-3249	595	5	then	then	ADV
inlawrev-3249	595	6	concluded	conclude	VERB
inlawrev-3249	595	7	that	that	SCONJ
inlawrev-3249	595	8	the	the	DET
inlawrev-3249	595	9	administrative	administrative	ADJ
inlawrev-3249	595	10	law	law	NOUN
inlawrev-3249	595	11	judge	judge	NOUN
inlawrev-3249	595	12	could	could	AUX
inlawrev-3249	595	13	have	have	AUX
inlawrev-3249	595	14	found	find	VERB
inlawrev-3249	595	15	that	that	SCONJ
inlawrev-3249	595	16	this	this	DET
inlawrev-3249	595	17	standard	standard	NOUN
inlawrev-3249	595	18	was	be	AUX
inlawrev-3249	595	19	met	meet	VERB
inlawrev-3249	595	20	in	in	ADP
inlawrev-3249	595	21	each	each	DET
inlawrev-3249	595	22	case	case	NOUN
inlawrev-3249	595	23	(	(	PUNCT
inlawrev-3249	595	24	orvis	orvis	NOUN
inlawrev-3249	595	25	and	and	CCONJ
inlawrev-3249	595	26	vip	vip	NOUN
inlawrev-3249	595	27	)	)	PUNCT
inlawrev-3249	595	28	and	and	CCONJ
inlawrev-3249	595	29	the	the	DET
inlawrev-3249	595	30	court	court	NOUN
inlawrev-3249	595	31	found	find	VERB
inlawrev-3249	595	32	for	for	ADP
inlawrev-3249	595	33	the	the	DET
inlawrev-3249	595	34	state	state	NOUN
inlawrev-3249	595	35	.	.	PUNCT
inlawrev-3249	596	1	^''^	^''^	X
inlawrev-3249	596	2	the	the	DET
inlawrev-3249	596	3	u.s	u.s	PROPN
inlawrev-3249	596	4	.	.	PROPN
inlawrev-3249	596	5	supreme	supreme	PROPN
inlawrev-3249	596	6	court	court	PROPN
inlawrev-3249	596	7	denied	deny	VERB
inlawrev-3249	596	8	certiorari	certiorari	NOUN
inlawrev-3249	596	9	of	of	ADP
inlawrev-3249	596	10	this	this	DET
inlawrev-3249	596	11	case	case	NOUN
inlawrev-3249	596	12	and	and	CCONJ
inlawrev-3249	596	13	will	will	AUX
inlawrev-3249	596	14	not	not	PART
inlawrev-3249	596	15	hear	hear	VERB
inlawrev-3249	596	16	the	the	DET
inlawrev-3249	596	17	142	142	NUM
inlawrev-3249	596	18	.	.	PUNCT
inlawrev-3249	597	1	vermont	vermont	PROPN
inlawrev-3249	597	2	info	info	NOUN
inlawrev-3249	597	3	.	.	PUNCT
inlawrev-3249	598	1	processing	processing	NOUN
inlawrev-3249	598	2	,	,	PUNCT
inlawrev-3249	598	3	615	615	NUM
inlawrev-3249	598	4	ny.s.2d	ny.s.2d	NOUN
inlawrev-3249	598	5	at	at	ADP
inlawrev-3249	598	6	101	101	NUM
inlawrev-3249	598	7	.	.	PUNCT
inlawrev-3249	599	1	143	143	NUM
inlawrev-3249	599	2	.	.	PUNCT
inlawrev-3249	600	1	orvw	orvw	PROPN
inlawrev-3249	600	2	,	,	PUNCT
inlawrev-3249	600	3	654	654	NUM
inlawrev-3249	600	4	n.e.2d	n.e.2d	NOUN
inlawrev-3249	600	5	at	at	ADP
inlawrev-3249	600	6	955	955	NUM
inlawrev-3249	600	7	.	.	PUNCT
inlawrev-3249	601	1	144	144	NUM
inlawrev-3249	601	2	.	.	PUNCT
inlawrev-3249	602	1	vermont	vermont	PROPN
inlawrev-3249	602	2	info	info	NOUN
inlawrev-3249	602	3	.	.	PUNCT
inlawrev-3249	603	1	processing	processing	NOUN
inlawrev-3249	603	2	was	be	AUX
inlawrev-3249	603	3	reversed	reverse	VERB
inlawrev-3249	603	4	;	;	PUNCT
inlawrev-3249	603	5	orvis	orvis	PROPN
inlawrev-3249	603	6	was	be	AUX
inlawrev-3249	603	7	remitted	remit	VERB
inlawrev-3249	603	8	.	.	PUNCT
inlawrev-3249	604	1	see	see	VERB
inlawrev-3249	604	2	i	i	PRON
inlawrev-3249	604	3	d.	d.	PROPN
inlawrev-3249	604	4	at	at	ADP
inlawrev-3249	604	5	960	960	NUM
inlawrev-3249	604	6	-	-	SYM
inlawrev-3249	604	7	61	61	NUM
inlawrev-3249	604	8	.	.	PUNCT
inlawrev-3249	604	9	145	145	NUM
inlawrev-3249	604	10	.	.	PUNCT
inlawrev-3249	605	1	/^.	/^.	PUNCT
inlawrev-3249	606	1	at	at	ADP
inlawrev-3249	606	2	956	956	NUM
inlawrev-3249	606	3	.	.	PUNCT
inlawrev-3249	606	4	146	146	NUM
inlawrev-3249	606	5	.	.	PUNCT
inlawrev-3249	607	1	i	i	PRON
inlawrev-3249	607	2	d.	d.	PROPN
inlawrev-3249	607	3	147	147	NUM
inlawrev-3249	607	4	.	.	PUNCT
inlawrev-3249	608	1	see	see	VERB
inlawrev-3249	608	2	,	,	PUNCT
inlawrev-3249	608	3	e.g.	e.g.	ADV
inlawrev-3249	608	4	,	,	PUNCT
inlawrev-3249	608	5	spector	spector	PROPN
inlawrev-3249	608	6	motor	motor	PROPN
inlawrev-3249	608	7	serv	serv	PROPN
inlawrev-3249	608	8	.	.	PROPN
inlawrev-3249	608	9	,	,	PUNCT
inlawrev-3249	608	10	inc	inc	PROPN
inlawrev-3249	608	11	.	.	PROPN
inlawrev-3249	609	1	v.	v.	ADP
inlawrev-3249	609	2	o'connor	o'connor	PROPN
inlawrev-3249	609	3	,	,	PUNCT
inlawrev-3249	609	4	340	340	NUM
inlawrev-3249	609	5	u.s	u.s	PROPN
inlawrev-3249	609	6	.	.	PROPN
inlawrev-3249	609	7	602	602	NUM
inlawrev-3249	609	8	(	(	PUNCT
inlawrev-3249	609	9	1951	1951	NUM
inlawrev-3249	609	10	)	)	PUNCT
inlawrev-3249	609	11	;	;	PUNCT
inlawrev-3249	609	12	freeman	freeman	PROPN
inlawrev-3249	609	13	v.	v.	PROPN
inlawrev-3249	609	14	hewitt	hewitt	PROPN
inlawrev-3249	609	15	,	,	PUNCT
inlawrev-3249	609	16	329	329	NUM
inlawrev-3249	609	17	u.s	u.s	PROPN
inlawrev-3249	609	18	.	.	PROPN
inlawrev-3249	609	19	249	249	NUM
inlawrev-3249	609	20	(	(	PUNCT
inlawrev-3249	609	21	1946	1946	NUM
inlawrev-3249	609	22	)	)	PUNCT
inlawrev-3249	609	23	.	.	PUNCT
inlawrev-3249	610	1	but	but	CCONJ
inlawrev-3249	610	2	see	see	VERB
inlawrev-3249	610	3	complete	complete	ADJ
inlawrev-3249	610	4	auto	auto	NOUN
inlawrev-3249	610	5	transit	transit	NOUN
inlawrev-3249	610	6	,	,	PUNCT
inlawrev-3249	610	7	inc	inc	PROPN
inlawrev-3249	610	8	.	.	PROPN
inlawrev-3249	611	1	v.	v.	PROPN
inlawrev-3249	611	2	brady	brady	PROPN
inlawrev-3249	611	3	,	,	PUNCT
inlawrev-3249	611	4	430	430	NUM
inlawrev-3249	611	5	u.s	u.s	PROPN
inlawrev-3249	611	6	.	.	PROPN
inlawrev-3249	611	7	274	274	NUM
inlawrev-3249	611	8	(	(	PUNCT
inlawrev-3249	611	9	1977	1977	NUM
inlawrev-3249	611	10	)	)	PUNCT
inlawrev-3249	611	11	(	(	PUNCT
inlawrev-3249	611	12	overruling	overrule	VERB
inlawrev-3249	611	13	the	the	DET
inlawrev-3249	611	14	direct	direct	ADJ
inlawrev-3249	611	15	v.	v.	ADP
inlawrev-3249	611	16	indirect	indirect	ADJ
inlawrev-3249	611	17	standard	standard	NOUN
inlawrev-3249	611	18	)	)	PUNCT
inlawrev-3249	611	19	.	.	PUNCT
inlawrev-3249	612	1	148	148	NUM
inlawrev-3249	612	2	.	.	PUNCT
inlawrev-3249	613	1	see	see	VERB
inlawrev-3249	613	2	complete	complete	ADJ
inlawrev-3249	613	3	auto	auto	NOUN
inlawrev-3249	613	4	,	,	PUNCT
inlawrev-3249	613	5	430	430	NUM
inlawrev-3249	613	6	u.s	u.s	PROPN
inlawrev-3249	613	7	.	.	PROPN
inlawrev-3249	613	8	at	at	ADP
inlawrev-3249	613	9	274	274	NUM
inlawrev-3249	613	10	.	.	NOUN
inlawrev-3249	613	11	149	149	NUM
inlawrev-3249	613	12	.	.	PUNCT
inlawrev-3249	614	1	see	see	VERB
inlawrev-3249	614	2	oklahoma	oklahoma	PROPN
inlawrev-3249	614	3	tax	tax	PROPN
inlawrev-3249	614	4	comm'n	comm'n	PROPN
inlawrev-3249	614	5	v.	v.	PROPN
inlawrev-3249	614	6	jefferson	jefferson	PROPN
inlawrev-3249	614	7	lines	lines	PROPN
inlawrev-3249	614	8	,	,	PUNCT
inlawrev-3249	614	9	inc	inc	PROPN
inlawrev-3249	614	10	.	.	PROPN
inlawrev-3249	614	11	,	,	PUNCT
inlawrev-3249	614	12	514	514	NUM
inlawrev-3249	614	13	u.s	u.s	PROPN
inlawrev-3249	614	14	.	.	PROPN
inlawrev-3249	614	15	175	175	NUM
inlawrev-3249	614	16	,	,	PUNCT
inlawrev-3249	614	17	183	183	NUM
inlawrev-3249	614	18	(	(	PUNCT
inlawrev-3249	614	19	1995	1995	NUM
inlawrev-3249	614	20	)	)	PUNCT
inlawrev-3249	614	21	(	(	PUNCT
inlawrev-3249	614	22	citing	cite	VERB
inlawrev-3249	614	23	complete	complete	ADJ
inlawrev-3249	614	24	auto	auto	NOUN
inlawrev-3249	614	25	's	's	PART
inlawrev-3249	614	26	four	four	NUM
inlawrev-3249	614	27	pronged	pronged	ADJ
inlawrev-3249	614	28	test	test	NOUN
inlawrev-3249	614	29	with	with	ADP
inlawrev-3249	614	30	approval	approval	NOUN
inlawrev-3249	614	31	)	)	PUNCT
inlawrev-3249	614	32	.	.	PUNCT
inlawrev-3249	615	1	150	150	NUM
inlawrev-3249	615	2	.	.	X
inlawrev-3249	615	3	orvis	orvis	PROPN
inlawrev-3249	615	4	,	,	PUNCT
inlawrev-3249	615	5	654	654	NUM
inlawrev-3249	615	6	n.e.2d	n.e.2d	NOUN
inlawrev-3249	615	7	at	at	ADP
inlawrev-3249	615	8	958	958	NUM
inlawrev-3249	615	9	.	.	PUNCT
inlawrev-3249	615	10	151	151	NUM
inlawrev-3249	615	11	.	.	PUNCT
inlawrev-3249	616	1	iddx96\.	iddx96\.	PROPN
inlawrev-3249	616	2	152	152	NUM
inlawrev-3249	616	3	.	.	PUNCT
inlawrev-3249	617	1	see	see	VERB
inlawrev-3249	617	2	i	i	PRON
inlawrev-3249	617	3	d.	d.	PROPN
inlawrev-3249	617	4	at	at	ADP
inlawrev-3249	617	5	961	961	PROPN
inlawrev-3249	617	6	-	-	SYM
inlawrev-3249	617	7	62	62	NUM
inlawrev-3249	617	8	.	.	PUNCT
inlawrev-3249	618	1	1997	1997	NUM
inlawrev-3249	618	2	]	]	PUNCT
inlawrev-3249	618	3	mail	mail	NOUN
inlawrev-3249	618	4	order	order	NOUN
inlawrev-3249	618	5	retailers	retailer	VERB
inlawrev-3249	618	6	901	901	NUM
inlawrev-3249	618	7	arguments	argument	NOUN
inlawrev-3249	618	8	set	set	VERB
inlawrev-3249	618	9	forth	forth	ADV
inlawrev-3249	618	10	above	above	ADV
inlawrev-3249	618	11	by	by	ADP
inlawrev-3249	618	12	the	the	DET
inlawrev-3249	618	13	new	new	PROPN
inlawrev-3249	618	14	york	york	PROPN
inlawrev-3249	618	15	court	court	PROPN
inlawrev-3249	618	16	of	of	ADP
inlawrev-3249	618	17	appeals	appeal	NOUN
inlawrev-3249	618	18	.	.	PUNCT
inlawrev-3249	619	1	^^^	^^^	PUNCT
inlawrev-3249	619	2	undoubtedly	undoubtedly	ADV
inlawrev-3249	619	3	,	,	PUNCT
inlawrev-3249	619	4	other	other	ADJ
inlawrev-3249	619	5	states	state	NOUN
inlawrev-3249	619	6	will	will	AUX
inlawrev-3249	619	7	now	now	ADV
inlawrev-3249	619	8	step	step	VERB
inlawrev-3249	619	9	up	up	ADP
inlawrev-3249	619	10	their	their	PRON
inlawrev-3249	619	11	efforts	effort	NOUN
inlawrev-3249	619	12	to	to	PART
inlawrev-3249	619	13	bring	bring	VERB
inlawrev-3249	619	14	out	out	ADV
inlawrev-3249	619	15	-	-	PUNCT
inlawrev-3249	619	16	of	of	ADP
inlawrev-3249	619	17	-	-	PUNCT
inlawrev-3249	619	18	state	state	NOUN
inlawrev-3249	619	19	retailers	retailer	NOUN
inlawrev-3249	619	20	within	within	ADP
inlawrev-3249	619	21	their	their	PRON
inlawrev-3249	619	22	taxing	tax	VERB
inlawrev-3249	619	23	jurisdiction	jurisdiction	NOUN
inlawrev-3249	619	24	,	,	PUNCT
inlawrev-3249	619	25	making	make	VERB
inlawrev-3249	619	26	the	the	DET
inlawrev-3249	619	27	supreme	supreme	PROPN
inlawrev-3249	619	28	court	court	PROPN
inlawrev-3249	619	29	's	's	PART
inlawrev-3249	619	30	reasoning	reasoning	NOUN
inlawrev-3249	619	31	and	and	CCONJ
inlawrev-3249	619	32	physical	physical	ADJ
inlawrev-3249	619	33	presence	presence	NOUN
inlawrev-3249	619	34	standard	standard	NOUN
inlawrev-3249	619	35	all	all	DET
inlawrev-3249	619	36	the	the	DET
inlawrev-3249	619	37	more	more	ADV
inlawrev-3249	619	38	important	important	ADJ
inlawrev-3249	619	39	to	to	PART
inlawrev-3249	619	40	understand	understand	VERB
inlawrev-3249	619	41	.	.	PUNCT
inlawrev-3249	620	1	b.	b.	NOUN
inlawrev-3249	620	2	analysis	analysis	NOUN
inlawrev-3249	620	3	oforwis	oforwis	ADP
inlawrev-3249	620	4	the	the	DET
inlawrev-3249	620	5	new	new	PROPN
inlawrev-3249	620	6	york	york	PROPN
inlawrev-3249	620	7	court	court	PROPN
inlawrev-3249	620	8	concluded	conclude	VERB
inlawrev-3249	620	9	that	that	SCONJ
inlawrev-3249	620	10	the	the	DET
inlawrev-3249	620	11	supreme	supreme	PROPN
inlawrev-3249	620	12	court	court	PROPN
inlawrev-3249	620	13	's	's	PART
inlawrev-3249	620	14	"	"	PUNCT
inlawrev-3249	620	15	substantial	substantial	ADJ
inlawrev-3249	620	16	nexus	nexus	NOUN
inlawrev-3249	620	17	"	"	PUNCT
inlawrev-3249	620	18	requirement	requirement	NOUN
inlawrev-3249	620	19	for	for	ADP
inlawrev-3249	620	20	commerce	commerce	PROPN
inlawrev-3249	620	21	clause	clause	NOUN
inlawrev-3249	620	22	nexus	nexus	NOUN
inlawrev-3249	620	23	was	be	AUX
inlawrev-3249	620	24	intended	intend	VERB
inlawrev-3249	620	25	to	to	PART
inlawrev-3249	620	26	be	be	AUX
inlawrev-3249	620	27	satisfied	satisfied	ADJ
inlawrev-3249	620	28	by	by	ADP
inlawrev-3249	620	29	that	that	DET
inlawrev-3249	620	30	level	level	NOUN
inlawrev-3249	620	31	of	of	ADP
inlawrev-3249	620	32	physical	physical	ADJ
inlawrev-3249	620	33	presence	presence	NOUN
inlawrev-3249	620	34	that	that	PRON
inlawrev-3249	620	35	is	be	AUX
inlawrev-3249	620	36	"	"	PUNCT
inlawrev-3249	620	37	demonstrably	demonstrably	ADV
inlawrev-3249	620	38	more	more	ADJ
inlawrev-3249	620	39	than	than	ADP
inlawrev-3249	620	40	a	a	DET
inlawrev-3249	620	41	slightest	slight	ADJ
inlawrev-3249	620	42	presence	presence	NOUN
inlawrev-3249	620	43	.	.	PUNCT
inlawrev-3249	620	44	"	"	PUNCT
inlawrev-3249	621	1	'	'	PUNCT
inlawrev-3249	621	2	^"^	^"^	VERB
inlawrev-3249	621	3	in	in	ADP
inlawrev-3249	621	4	so	so	ADV
inlawrev-3249	621	5	deciding	decide	VERB
inlawrev-3249	621	6	,	,	PUNCT
inlawrev-3249	621	7	the	the	DET
inlawrev-3249	621	8	court	court	NOUN
inlawrev-3249	621	9	supported	support	VERB
inlawrev-3249	621	10	its	its	PRON
inlawrev-3249	621	11	decision	decision	NOUN
inlawrev-3249	621	12	in	in	ADP
inlawrev-3249	621	13	four	four	NUM
inlawrev-3249	621	14	ways	way	NOUN
inlawrev-3249	621	15	.	.	PUNCT
inlawrev-3249	622	1	first	first	ADV
inlawrev-3249	622	2	,	,	PUNCT
inlawrev-3249	622	3	it	it	PRON
inlawrev-3249	622	4	rehed	rehe	VERB
inlawrev-3249	622	5	on	on	ADP
inlawrev-3249	622	6	the	the	DET
inlawrev-3249	622	7	supreme	supreme	PROPN
inlawrev-3249	622	8	court	court	PROPN
inlawrev-3249	622	9	's	's	PART
inlawrev-3249	622	10	apparent	apparent	ADJ
inlawrev-3249	622	11	reluctance	reluctance	NOUN
inlawrev-3249	622	12	to	to	PART
inlawrev-3249	622	13	uphold	uphold	VERB
inlawrev-3249	622	14	bellas	bellas	PROPN
inlawrev-3249	622	15	hess	hess	PROPN
inlawrev-3249	622	16	.	.	PUNCT
inlawrev-3249	623	1	second	second	ADJ
inlawrev-3249	623	2	,	,	PUNCT
inlawrev-3249	623	3	it	it	PRON
inlawrev-3249	623	4	supported	support	VERB
inlawrev-3249	623	5	its	its	PRON
inlawrev-3249	623	6	decision	decision	NOUN
inlawrev-3249	623	7	with	with	ADP
inlawrev-3249	623	8	two	two	NUM
inlawrev-3249	623	9	reasons	reason	NOUN
inlawrev-3249	623	10	the	the	DET
inlawrev-3249	623	11	supreme	supreme	PROPN
inlawrev-3249	623	12	court	court	PROPN
inlawrev-3249	623	13	gave	give	VERB
inlawrev-3249	623	14	for	for	ADP
inlawrev-3249	623	15	requiring	require	VERB
inlawrev-3249	623	16	a	a	DET
inlawrev-3249	623	17	physical	physical	ADJ
inlawrev-3249	623	18	presence	presence	NOUN
inlawrev-3249	623	19	in	in	ADP
inlawrev-3249	623	20	quill	quill	NOUN
inlawrev-3249	623	21	.	.	PUNCT
inlawrev-3249	624	1	third	third	ADV
inlawrev-3249	624	2	,	,	PUNCT
inlawrev-3249	624	3	it	it	PRON
inlawrev-3249	624	4	concluded	conclude	VERB
inlawrev-3249	624	5	that	that	SCONJ
inlawrev-3249	624	6	quill	quill	NOUN
inlawrev-3249	624	7	's	's	PART
inlawrev-3249	624	8	bright	bright	ADJ
inlawrev-3249	624	9	-	-	PUNCT
inlawrev-3249	624	10	line	line	NOUN
inlawrev-3249	624	11	mandate	mandate	NOUN
inlawrev-3249	624	12	could	could	AUX
inlawrev-3249	624	13	only	only	ADV
inlawrev-3249	624	14	be	be	AUX
inlawrev-3249	624	15	fulfilled	fulfil	VERB
inlawrev-3249	624	16	by	by	ADP
inlawrev-3249	624	17	its	its	PRON
inlawrev-3249	624	18	own	own	ADJ
inlawrev-3249	624	19	orvis	orvis	PROPN
inlawrev-3249	624	20	standard	standard	NOUN
inlawrev-3249	624	21	.	.	PUNCT
inlawrev-3249	625	1	fourth	fourth	ADJ
inlawrev-3249	625	2	,	,	PUNCT
inlawrev-3249	625	3	it	it	PRON
inlawrev-3249	625	4	read	read	VERB
inlawrev-3249	625	5	national	national	PROPN
inlawrev-3249	625	6	geographic	geographic	PROPN
inlawrev-3249	625	7	to	to	PART
inlawrev-3249	625	8	mean	mean	VERB
inlawrev-3249	625	9	that	that	SCONJ
inlawrev-3249	625	10	the	the	DET
inlawrev-3249	625	11	physical	physical	ADJ
inlawrev-3249	625	12	presence	presence	NOUN
inlawrev-3249	625	13	need	need	AUX
inlawrev-3249	625	14	only	only	ADV
inlawrev-3249	625	15	be	be	AUX
inlawrev-3249	625	16	"	"	PUNCT
inlawrev-3249	625	17	demonstrably	demonstrably	ADV
inlawrev-3249	625	18	more	more	ADJ
inlawrev-3249	625	19	than	than	ADP
inlawrev-3249	625	20	a	a	DET
inlawrev-3249	625	21	*	*	PUNCT
inlawrev-3249	625	22	slightest	slight	ADJ
inlawrev-3249	625	23	presence	presence	NOUN
inlawrev-3249	625	24	.	.	PUNCT
inlawrev-3249	625	25	'	'	PUNCT
inlawrev-3249	626	1	"	"	PUNCT
inlawrev-3249	626	2	1	1	X
inlawrev-3249	626	3	.	.	PUNCT
inlawrev-3249	626	4	the	the	DET
inlawrev-3249	626	5	supreme	supreme	PROPN
inlawrev-3249	626	6	court	court	PROPN
inlawrev-3249	626	7	's	's	PART
inlawrev-3249	626	8	apparent	apparent	ADJ
inlawrev-3249	626	9	reluctance	reluctance	NOUN
inlawrev-3249	626	10	to	to	PART
inlawrev-3249	626	11	uphold	uphold	VERB
inlawrev-3249	626	12	bellas	bellas	PROPN
inlawrev-3249	626	13	hess.—orvis	hess.—orvis	X
inlawrev-3249	626	14	appeared	appear	VERB
inlawrev-3249	626	15	to	to	PART
inlawrev-3249	626	16	rely	rely	VERB
inlawrev-3249	626	17	on	on	ADP
inlawrev-3249	626	18	quill	quill	NOUN
inlawrev-3249	626	19	's	's	PART
inlawrev-3249	626	20	reluctance	reluctance	NOUN
inlawrev-3249	626	21	to	to	PART
inlawrev-3249	626	22	uphold	uphold	VERB
inlawrev-3249	626	23	bellas	bellas	PROPN
inlawrev-3249	626	24	hess	hess	PROPN
inlawrev-3249	626	25	as	as	ADP
inlawrev-3249	626	26	a	a	DET
inlawrev-3249	626	27	reason	reason	NOUN
inlawrev-3249	626	28	to	to	PART
inlawrev-3249	626	29	use	use	VERB
inlawrev-3249	626	30	a	a	DET
inlawrev-3249	626	31	"	"	PUNCT
inlawrev-3249	626	32	lower	low	ADJ
inlawrev-3249	626	33	"	"	PUNCT
inlawrev-3249	626	34	standard	standard	NOUN
inlawrev-3249	626	35	of	of	ADP
inlawrev-3249	626	36	physical	physical	ADJ
inlawrev-3249	626	37	presence	presence	NOUN
inlawrev-3249	626	38	,	,	PUNCT
inlawrev-3249	626	39	rejecting	reject	VERB
inlawrev-3249	626	40	the	the	DET
inlawrev-3249	626	41	taxpayers	taxpayer	NOUN
inlawrev-3249	626	42	'	'	PART
inlawrev-3249	626	43	assertion	assertion	NOUN
inlawrev-3249	626	44	that	that	SCONJ
inlawrev-3249	626	45	a	a	DET
inlawrev-3249	626	46	"	"	PUNCT
inlawrev-3249	626	47	substantial	substantial	ADJ
inlawrev-3249	626	48	physical	physical	ADJ
inlawrev-3249	626	49	presence	presence	NOUN
inlawrev-3249	626	50	"	"	PUNCT
inlawrev-3249	626	51	was	be	AUX
inlawrev-3249	626	52	necessary	necessary	ADJ
inlawrev-3249	626	53	.	.	PUNCT
inlawrev-3249	627	1	in	in	ADP
inlawrev-3249	627	2	so	so	ADV
inlawrev-3249	627	3	doing	do	VERB
inlawrev-3249	627	4	,	,	PUNCT
inlawrev-3249	627	5	the	the	DET
inlawrev-3249	627	6	orvis	orvis	PROPN
inlawrev-3249	627	7	court	court	NOUN
inlawrev-3249	627	8	quoted	quote	VERB
inlawrev-3249	627	9	the	the	DET
inlawrev-3249	627	10	only	only	ADJ
inlawrev-3249	627	11	three	three	NUM
inlawrev-3249	627	12	places	place	NOUN
inlawrev-3249	627	13	in	in	ADP
inlawrev-3249	627	14	quill	quill	NOUN
inlawrev-3249	627	15	where	where	SCONJ
inlawrev-3249	627	16	the	the	DET
inlawrev-3249	627	17	supreme	supreme	PROPN
inlawrev-3249	627	18	court	court	PROPN
inlawrev-3249	627	19	hinted	hint	VERB
inlawrev-3249	627	20	at	at	ADP
inlawrev-3249	627	21	being	be	AUX
inlawrev-3249	627	22	reluctant	reluctant	ADJ
inlawrev-3249	627	23	to	to	PART
inlawrev-3249	627	24	require	require	VERB
inlawrev-3249	627	25	a	a	DET
inlawrev-3249	627	26	bellas	bellas	PROPN
inlawrev-3249	627	27	hess	hess	NOUN
inlawrev-3249	627	28	-	-	PUNCT
inlawrev-3249	627	29	type	type	NOUN
inlawrev-3249	627	30	standard	standard	ADJ
inlawrev-3249	627	31	physical	physical	ADJ
inlawrev-3249	627	32	presence	presence	NOUN
inlawrev-3249	627	33	.	.	PUNCT
inlawrev-3249	628	1	the	the	DET
inlawrev-3249	628	2	first	first	ADJ
inlawrev-3249	628	3	such	such	ADJ
inlawrev-3249	628	4	statement	statement	NOUN
inlawrev-3249	628	5	was	be	AUX
inlawrev-3249	628	6	"	"	PUNCT
inlawrev-3249	628	7	[	[	PUNCT
inlawrev-3249	628	8	h]aving	h]ave	VERB
inlawrev-3249	628	9	granted	grant	VERB
inlawrev-3249	628	10	certiorari	certiorari	NOUN
inlawrev-3249	628	11	...	...	PUNCT
inlawrev-3249	629	1	we	we	PRON
inlawrev-3249	629	2	must	must	AUX
inlawrev-3249	629	3	either	either	CCONJ
inlawrev-3249	629	4	reverse	reverse	VERB
inlawrev-3249	629	5	the	the	DET
inlawrev-3249	629	6	state	state	NOUN
inlawrev-3249	629	7	supreme	supreme	PROPN
inlawrev-3249	629	8	court	court	PROPN
inlawrev-3249	629	9	or	or	CCONJ
inlawrev-3249	629	10	overrule	overrule	NOUN
inlawrev-3249	629	11	bellas	bellas	PROPN
inlawrev-3249	629	12	hess	hess	PROPN
inlawrev-3249	629	13	.	.	PUNCT
inlawrev-3249	630	1	while	while	SCONJ
inlawrev-3249	630	2	we	we	PRON
inlawrev-3249	630	3	agree	agree	VERB
inlawrev-3249	630	4	with	with	ADP
inlawrev-3249	630	5	much	much	ADJ
inlawrev-3249	630	6	of	of	ADP
inlawrev-3249	630	7	the	the	DET
inlawrev-3249	630	8	state	state	NOUN
inlawrev-3249	630	9	court	court	NOUN
inlawrev-3249	630	10	's	's	PART
inlawrev-3249	630	11	reasoning	reasoning	NOUN
inlawrev-3249	630	12	,	,	PUNCT
inlawrev-3249	630	13	we	we	PRON
inlawrev-3249	630	14	take	take	VERB
inlawrev-3249	630	15	the	the	DET
inlawrev-3249	630	16	former	former	ADJ
inlawrev-3249	630	17	course	course	NOUN
inlawrev-3249	630	18	.	.	PUNCT
inlawrev-3249	630	19	"^^^	"^^^	PUNCT
inlawrev-3249	631	1	the	the	DET
inlawrev-3249	631	2	second	second	ADJ
inlawrev-3249	631	3	was	be	AUX
inlawrev-3249	631	4	"	"	PUNCT
inlawrev-3249	631	5	[	[	PUNCT
inlawrev-3249	631	6	wjhile	wjhile	ADJ
inlawrev-3249	631	7	contemporary	contemporary	PROPN
inlawrev-3249	631	8	commerce	commerce	PROPN
inlawrev-3249	631	9	clause	clause	NOUN
inlawrev-3249	631	10	jurisprudence	jurisprudence	NOUN
inlawrev-3249	631	11	might	might	AUX
inlawrev-3249	631	12	not	not	PART
inlawrev-3249	631	13	dictate	dictate	VERB
inlawrev-3249	631	14	the	the	DET
inlawrev-3249	631	15	same	same	ADJ
inlawrev-3249	631	16	result	result	NOUN
inlawrev-3249	631	17	were	be	AUX
inlawrev-3249	631	18	the	the	DET
inlawrev-3249	631	19	issue	issue	NOUN
inlawrev-3249	631	20	to	to	PART
inlawrev-3249	631	21	arise	arise	VERB
inlawrev-3249	631	22	for	for	ADP
inlawrev-3249	631	23	the	the	DET
inlawrev-3249	631	24	first	first	ADJ
inlawrev-3249	631	25	time	time	NOUN
inlawrev-3249	631	26	today	today	NOUN
inlawrev-3249	631	27	,	,	PUNCT
inlawrev-3249	631	28	bellas	bellas	PROPN
inlawrev-3249	631	29	hess	hess	PROPN
inlawrev-3249	631	30	is	be	AUX
inlawrev-3249	631	31	not	not	PART
inlawrev-3249	631	32	inconsistent	inconsistent	ADJ
inlawrev-3249	631	33	with	with	ADP
inlawrev-3249	631	34	complete	complete	ADJ
inlawrev-3249	631	35	auto	auto	NOUN
inlawrev-3249	631	36	.	.	PUNCT
inlawrev-3249	632	1	''^^^	''^^^	PROPN
inlawrev-3249	632	2	finally	finally	ADV
inlawrev-3249	632	3	,	,	PUNCT
inlawrev-3249	632	4	the	the	DET
inlawrev-3249	632	5	third	third	ADJ
inlawrev-3249	632	6	was	be	AUX
inlawrev-3249	632	7	"	"	PUNCT
inlawrev-3249	632	8	[	[	X
inlawrev-3249	632	9	ajlthough	ajlthough	NOUN
inlawrev-3249	632	10	we	we	PRON
inlawrev-3249	632	11	agree	agree	VERB
inlawrev-3249	632	12	with	with	ADP
inlawrev-3249	632	13	the	the	DET
inlawrev-3249	632	14	state	state	NOUN
inlawrev-3249	632	15	court	court	NOUN
inlawrev-3249	632	16	's	's	PART
inlawrev-3249	632	17	assessment	assessment	NOUN
inlawrev-3249	632	18	of	of	ADP
inlawrev-3249	632	19	the	the	DET
inlawrev-3249	632	20	evolution	evolution	NOUN
inlawrev-3249	632	21	of	of	ADP
inlawrev-3249	632	22	our	our	PRON
inlawrev-3249	632	23	cases	case	NOUN
inlawrev-3249	632	24	,	,	PUNCT
inlawrev-3249	632	25	we	we	PRON
inlawrev-3249	632	26	do	do	AUX
inlawrev-3249	632	27	not	not	PART
inlawrev-3249	632	28	share	share	VERB
inlawrev-3249	632	29	its	its	PRON
inlawrev-3249	632	30	conclusion	conclusion	NOUN
inlawrev-3249	632	31	that	that	SCONJ
inlawrev-3249	632	32	this	this	DET
inlawrev-3249	632	33	evolution	evolution	NOUN
inlawrev-3249	632	34	indicates	indicate	VERB
inlawrev-3249	632	35	that	that	SCONJ
inlawrev-3249	632	36	the	the	DET
inlawrev-3249	632	37	commerce	commerce	PROPN
inlawrev-3249	632	38	clause	clause	NOUN
inlawrev-3249	632	39	ruling	ruling	NOUN
inlawrev-3249	632	40	of	of	ADP
inlawrev-3249	632	41	bellas	bellas	PROPN
inlawrev-3249	632	42	hess	hess	PROPN
inlawrev-3249	632	43	is	be	AUX
inlawrev-3249	632	44	no	no	ADV
inlawrev-3249	632	45	longer	long	ADJ
inlawrev-3249	632	46	153	153	NUM
inlawrev-3249	632	47	.	.	PUNCT
inlawrev-3249	633	1	see	see	VERB
inlawrev-3249	633	2	vermont	vermont	PROPN
inlawrev-3249	633	3	info	info	NOUN
inlawrev-3249	633	4	.	.	PUNCT
inlawrev-3249	634	1	processing	processing	NOUN
inlawrev-3249	634	2	,	,	PUNCT
inlawrev-3249	634	3	inc	inc	PROPN
inlawrev-3249	634	4	.	.	PROPN
inlawrev-3249	635	1	v.	v.	PROPN
inlawrev-3249	635	2	commissioner	commissioner	PROPN
inlawrev-3249	635	3	of	of	ADP
inlawrev-3249	635	4	n.y	n.y	PROPN
inlawrev-3249	635	5	.	.	PROPN
inlawrev-3249	635	6	dep't	dep't	NOUN
inlawrev-3249	635	7	of	of	ADP
inlawrev-3249	635	8	taxation	taxation	NOUN
inlawrev-3249	635	9	&	&	CCONJ
inlawrev-3249	635	10	fin	fin	PROPN
inlawrev-3249	635	11	.	.	PUNCT
inlawrev-3249	635	12	,	,	PUNCT
inlawrev-3249	635	13	1	1	NUM
inlawrev-3249	635	14	16	16	NUM
inlawrev-3249	635	15	s.	s.	PROPN
inlawrev-3249	635	16	ct	ct	PROPN
inlawrev-3249	635	17	.	.	PROPN
inlawrev-3249	636	1	518	518	NUM
inlawrev-3249	636	2	(	(	PUNCT
inlawrev-3249	636	3	1995	1995	NUM
inlawrev-3249	636	4	)	)	PUNCT
inlawrev-3249	636	5	(	(	PUNCT
inlawrev-3249	636	6	mem	mem	PROPN
inlawrev-3249	636	7	.	.	PUNCT
inlawrev-3249	636	8	)	)	PUNCT
inlawrev-3249	636	9	.	.	PUNCT
inlawrev-3249	637	1	unfortunately	unfortunately	ADV
inlawrev-3249	637	2	,	,	PUNCT
inlawrev-3249	637	3	we	we	PRON
inlawrev-3249	637	4	will	will	AUX
inlawrev-3249	637	5	not	not	PART
inlawrev-3249	637	6	know	know	VERB
inlawrev-3249	637	7	what	what	PRON
inlawrev-3249	637	8	the	the	DET
inlawrev-3249	637	9	supreme	supreme	PROPN
inlawrev-3249	637	10	court	court	PROPN
inlawrev-3249	637	11	thinks	think	VERB
inlawrev-3249	637	12	of	of	ADP
inlawrev-3249	637	13	the	the	DET
inlawrev-3249	637	14	orvis	orvis	PROPN
inlawrev-3249	637	15	court	court	NOUN
inlawrev-3249	637	16	's	's	PART
inlawrev-3249	637	17	analysis	analysis	NOUN
inlawrev-3249	637	18	of	of	ADP
inlawrev-3249	637	19	quill	quill	NOUN
inlawrev-3249	637	20	.	.	PUNCT
inlawrev-3249	638	1	nor	nor	CCONJ
inlawrev-3249	638	2	will	will	AUX
inlawrev-3249	638	3	we	we	PRON
inlawrev-3249	638	4	know	know	VERB
inlawrev-3249	638	5	whether	whether	SCONJ
inlawrev-3249	638	6	the	the	DET
inlawrev-3249	638	7	supreme	supreme	PROPN
inlawrev-3249	638	8	court	court	PROPN
inlawrev-3249	638	9	would	would	AUX
inlawrev-3249	638	10	have	have	AUX
inlawrev-3249	638	11	adopted	adopt	VERB
inlawrev-3249	638	12	the	the	DET
inlawrev-3249	638	13	"	"	PUNCT
inlawrev-3249	638	14	demonstrably	demonstrably	ADV
inlawrev-3249	638	15	more	more	ADJ
inlawrev-3249	638	16	than	than	ADP
inlawrev-3249	638	17	the	the	DET
inlawrev-3249	638	18	slightest	slight	ADJ
inlawrev-3249	638	19	presence	presence	NOUN
inlawrev-3249	638	20	"	"	PUNCT
inlawrev-3249	638	21	test	test	NOUN
inlawrev-3249	638	22	,	,	PUNCT
inlawrev-3249	638	23	the	the	DET
inlawrev-3249	638	24	"	"	PUNCT
inlawrev-3249	638	25	substantial	substantial	ADJ
inlawrev-3249	638	26	physical	physical	ADJ
inlawrev-3249	638	27	presence	presence	NOUN
inlawrev-3249	638	28	"	"	PUNCT
inlawrev-3249	638	29	test	test	NOUN
inlawrev-3249	638	30	,	,	PUNCT
inlawrev-3249	638	31	or	or	CCONJ
inlawrev-3249	638	32	some	some	DET
inlawrev-3249	638	33	test	test	NOUN
inlawrev-3249	638	34	in	in	ADP
inlawrev-3249	638	35	between	between	ADP
inlawrev-3249	638	36	.	.	PUNCT
inlawrev-3249	639	1	although	although	SCONJ
inlawrev-3249	639	2	many	many	ADJ
inlawrev-3249	639	3	states	state	NOUN
inlawrev-3249	639	4	will	will	AUX
inlawrev-3249	639	5	undoubtedly	undoubtedly	ADV
inlawrev-3249	639	6	interpret	interpret	VERB
inlawrev-3249	639	7	the	the	DET
inlawrev-3249	639	8	supreme	supreme	PROPN
inlawrev-3249	639	9	court	court	PROPN
inlawrev-3249	639	10	's	's	PART
inlawrev-3249	639	11	denial	denial	NOUN
inlawrev-3249	639	12	as	as	ADP
inlawrev-3249	639	13	a	a	DET
inlawrev-3249	639	14	signal	signal	NOUN
inlawrev-3249	639	15	of	of	ADP
inlawrev-3249	639	16	approval	approval	NOUN
inlawrev-3249	639	17	,	,	PUNCT
inlawrev-3249	639	18	there	there	PRON
inlawrev-3249	639	19	aie	aie	PROPN
inlawrev-3249	639	20	,	,	PUNCT
inlawrev-3249	639	21	as	as	ADP
inlawrev-3249	639	22	with	with	ADP
inlawrev-3249	639	23	every	every	DET
inlawrev-3249	639	24	denial	denial	NOUN
inlawrev-3249	639	25	of	of	ADP
inlawrev-3249	639	26	certiorari	certiorari	NOUN
inlawrev-3249	639	27	,	,	PUNCT
inlawrev-3249	639	28	several	several	ADJ
inlawrev-3249	639	29	plausible	plausible	ADJ
inlawrev-3249	639	30	readings	reading	NOUN
inlawrev-3249	639	31	of	of	ADP
inlawrev-3249	639	32	the	the	DET
inlawrev-3249	639	33	denial	denial	NOUN
inlawrev-3249	639	34	.	.	PUNCT
inlawrev-3249	640	1	one	one	NUM
inlawrev-3249	640	2	,	,	PUNCT
inlawrev-3249	640	3	as	as	SCONJ
inlawrev-3249	640	4	previously	previously	ADV
inlawrev-3249	640	5	stated	state	VERB
inlawrev-3249	640	6	,	,	PUNCT
inlawrev-3249	640	7	is	be	AUX
inlawrev-3249	640	8	that	that	SCONJ
inlawrev-3249	640	9	the	the	DET
inlawrev-3249	640	10	court	court	NOUN
inlawrev-3249	640	11	agrees	agree	VERB
inlawrev-3249	640	12	that	that	SCONJ
inlawrev-3249	640	13	the	the	DET
inlawrev-3249	640	14	standard	standard	NOUN
inlawrev-3249	640	15	should	should	AUX
inlawrev-3249	640	16	only	only	ADV
inlawrev-3249	640	17	be	be	AUX
inlawrev-3249	640	18	demonstrably	demonstrably	ADV
inlawrev-3249	640	19	more	more	ADJ
inlawrev-3249	640	20	than	than	ADP
inlawrev-3249	640	21	the	the	DET
inlawrev-3249	640	22	slightest	slight	ADJ
inlawrev-3249	640	23	presence	presence	NOUN
inlawrev-3249	640	24	and	and	CCONJ
inlawrev-3249	640	25	that	that	SCONJ
inlawrev-3249	640	26	it	it	PRON
inlawrev-3249	640	27	believes	believe	VERB
inlawrev-3249	640	28	that	that	SCONJ
inlawrev-3249	640	29	orvis	orvis	PROPN
inlawrev-3249	640	30	and	and	CCONJ
inlawrev-3249	640	31	vip	vip	NOUN
inlawrev-3249	640	32	factually	factually	ADV
inlawrev-3249	640	33	exceeded	exceed	VERB
inlawrev-3249	640	34	those	those	DET
inlawrev-3249	640	35	thresholds	threshold	NOUN
inlawrev-3249	640	36	with	with	ADP
inlawrev-3249	640	37	their	their	PRON
inlawrev-3249	640	38	visits	visit	NOUN
inlawrev-3249	640	39	to	to	ADP
inlawrev-3249	640	40	new	new	PROPN
inlawrev-3249	640	41	york	york	PROPN
inlawrev-3249	640	42	.	.	PUNCT
inlawrev-3249	641	1	another	another	PRON
inlawrev-3249	641	2	is	be	AUX
inlawrev-3249	641	3	that	that	SCONJ
inlawrev-3249	641	4	the	the	DET
inlawrev-3249	641	5	supreme	supreme	PROPN
inlawrev-3249	641	6	court	court	PROPN
inlawrev-3249	641	7	disagrees	disagree	VERB
inlawrev-3249	641	8	with	with	ADP
inlawrev-3249	641	9	the	the	DET
inlawrev-3249	641	10	standard	standard	NOUN
inlawrev-3249	641	11	,	,	PUNCT
inlawrev-3249	641	12	but	but	CCONJ
inlawrev-3249	641	13	thinks	think	VERB
inlawrev-3249	641	14	the	the	DET
inlawrev-3249	641	15	activity	activity	NOUN
inlawrev-3249	641	16	,	,	PUNCT
inlawrev-3249	641	17	viewed	view	VERB
inlawrev-3249	641	18	in	in	ADP
inlawrev-3249	641	19	the	the	DET
inlawrev-3249	641	20	light	light	NOUN
inlawrev-3249	641	21	most	most	ADV
inlawrev-3249	641	22	favorable	favorable	ADJ
inlawrev-3249	641	23	to	to	ADP
inlawrev-3249	641	24	the	the	DET
inlawrev-3249	641	25	state	state	NOUN
inlawrev-3249	641	26	,	,	PUNCT
inlawrev-3249	641	27	meets	meet	VERB
inlawrev-3249	641	28	their	their	PRON
inlawrev-3249	641	29	"	"	PUNCT
inlawrev-3249	641	30	physical	physical	ADJ
inlawrev-3249	641	31	presence	presence	NOUN
inlawrev-3249	641	32	"	"	PUNCT
inlawrev-3249	641	33	standard	standard	NOUN
inlawrev-3249	641	34	of	of	ADP
inlawrev-3249	641	35	"	"	PUNCT
inlawrev-3249	641	36	substantial	substantial	ADJ
inlawrev-3249	641	37	nexus	nexus	NOUN
inlawrev-3249	641	38	.	.	PUNCT
inlawrev-3249	641	39	"	"	PUNCT
inlawrev-3249	642	1	154	154	NUM
inlawrev-3249	642	2	.	.	PUNCT
inlawrev-3249	642	3	orvis	orvis	PROPN
inlawrev-3249	642	4	,	,	PUNCT
inlawrev-3249	642	5	654	654	NUM
inlawrev-3249	642	6	n.e.2d	n.e.2d	NOUN
inlawrev-3249	642	7	at	at	ADP
inlawrev-3249	642	8	961	961	NUM
inlawrev-3249	642	9	.	.	NOUN
inlawrev-3249	642	10	155	155	NUM
inlawrev-3249	642	11	.	.	PUNCT
inlawrev-3249	643	1	i	i	PRON
inlawrev-3249	643	2	d.	d.	PROPN
inlawrev-3249	643	3	at	at	ADP
inlawrev-3249	643	4	958	958	NUM
inlawrev-3249	643	5	(	(	PUNCT
inlawrev-3249	643	6	quoting	quote	VERB
inlawrev-3249	643	7	quill	quill	PROPN
inlawrev-3249	643	8	corp	corp	PROPN
inlawrev-3249	643	9	.	.	PROPN
inlawrev-3249	644	1	v.	v.	ADP
inlawrev-3249	644	2	north	north	PROPN
inlawrev-3249	644	3	dakota	dakota	PROPN
inlawrev-3249	644	4	,	,	PUNCT
inlawrev-3249	644	5	504	504	NUM
inlawrev-3249	644	6	u.s	u.s	PROPN
inlawrev-3249	644	7	.	.	PROPN
inlawrev-3249	644	8	298	298	NUM
inlawrev-3249	644	9	,	,	PUNCT
inlawrev-3249	644	10	301	301	NUM
inlawrev-3249	644	11	-	-	NUM
inlawrev-3249	644	12	02	02	NUM
inlawrev-3249	644	13	(	(	PUNCT
inlawrev-3249	644	14	1992	1992	NUM
inlawrev-3249	644	15	)	)	PUNCT
inlawrev-3249	644	16	)	)	PUNCT
inlawrev-3249	644	17	.	.	PUNCT
inlawrev-3249	645	1	156	156	NUM
inlawrev-3249	645	2	.	.	PUNCT
inlawrev-3249	646	1	i	i	PRON
inlawrev-3249	646	2	d.	d.	PROPN
inlawrev-3249	646	3	at	at	ADP
inlawrev-3249	646	4	959	959	NUM
inlawrev-3249	646	5	(	(	PUNCT
inlawrev-3249	646	6	quoting	quote	VERB
inlawrev-3249	646	7	quill	quill	NOUN
inlawrev-3249	646	8	,	,	PUNCT
inlawrev-3249	646	9	504	504	NUM
inlawrev-3249	646	10	u.s	u.s	PROPN
inlawrev-3249	646	11	.	.	PROPN
inlawrev-3249	646	12	at	at	ADP
inlawrev-3249	646	13	31	31	NUM
inlawrev-3249	646	14	1	1	NUM
inlawrev-3249	646	15	)	)	PUNCT
inlawrev-3249	646	16	.	.	PUNCT
inlawrev-3249	647	1	902	902	NUM
inlawrev-3249	647	2	indiana	indiana	PROPN
inlawrev-3249	647	3	law	law	PROPN
inlawrev-3249	647	4	review	review	NOUN
inlawrev-3249	648	1	[	[	X
inlawrev-3249	648	2	vol	vol	NOUN
inlawrev-3249	648	3	.	.	PUNCT
inlawrev-3249	648	4	30:881	30:881	NUM
inlawrev-3249	648	5	good	good	ADJ
inlawrev-3249	648	6	law	law	NOUN
inlawrev-3249	648	7	.	.	PUNCT
inlawrev-3249	649	1	'"^	'"^	X
inlawrev-3249	649	2	'	'	PUNCT
inlawrev-3249	649	3	these	these	DET
inlawrev-3249	649	4	statements	statement	NOUN
inlawrev-3249	649	5	were	be	AUX
inlawrev-3249	649	6	certainly	certainly	ADV
inlawrev-3249	649	7	more	more	ADJ
inlawrev-3249	649	8	than	than	ADP
inlawrev-3249	649	9	passing	pass	VERB
inlawrev-3249	649	10	comments	comment	NOUN
inlawrev-3249	649	11	within	within	ADP
inlawrev-3249	649	12	the	the	DET
inlawrev-3249	649	13	supreme	supreme	PROPN
inlawrev-3249	649	14	court	court	PROPN
inlawrev-3249	649	15	's	's	PART
inlawrev-3249	649	16	opinion	opinion	NOUN
inlawrev-3249	649	17	.	.	PUNCT
inlawrev-3249	650	1	they	they	PRON
inlawrev-3249	650	2	were	be	AUX
inlawrev-3249	650	3	not	not	PART
inlawrev-3249	650	4	,	,	PUNCT
inlawrev-3249	650	5	however	however	ADV
inlawrev-3249	650	6	,	,	PUNCT
inlawrev-3249	650	7	the	the	DET
inlawrev-3249	650	8	crux	crux	NOUN
inlawrev-3249	650	9	of	of	ADP
inlawrev-3249	650	10	the	the	DET
inlawrev-3249	650	11	opinion	opinion	NOUN
inlawrev-3249	650	12	,	,	PUNCT
inlawrev-3249	650	13	nor	nor	CCONJ
inlawrev-3249	650	14	did	do	AUX
inlawrev-3249	650	15	they	they	PRON
inlawrev-3249	650	16	imply	imply	VERB
inlawrev-3249	650	17	that	that	SCONJ
inlawrev-3249	650	18	the	the	DET
inlawrev-3249	650	19	only	only	ADJ
inlawrev-3249	650	20	reason	reason	NOUN
inlawrev-3249	650	21	,	,	PUNCT
inlawrev-3249	650	22	or	or	CCONJ
inlawrev-3249	650	23	even	even	ADV
inlawrev-3249	650	24	the	the	DET
inlawrev-3249	650	25	most	most	ADV
inlawrev-3249	650	26	important	important	ADJ
inlawrev-3249	650	27	reason	reason	NOUN
inlawrev-3249	650	28	,	,	PUNCT
inlawrev-3249	650	29	the	the	DET
inlawrev-3249	650	30	court	court	NOUN
inlawrev-3249	650	31	upheld	uphold	VERB
inlawrev-3249	650	32	bellas	bellas	PROPN
inlawrev-3249	650	33	hess	hess	PROPN
inlawrev-3249	650	34	,	,	PUNCT
inlawrev-3249	650	35	a	a	DET
inlawrev-3249	650	36	twenty	twenty	NUM
inlawrev-3249	650	37	-	-	PUNCT
inlawrev-3249	650	38	five	five	NUM
inlawrev-3249	650	39	year	year	NOUN
inlawrev-3249	650	40	old	old	ADJ
inlawrev-3249	650	41	case	case	NOUN
inlawrev-3249	650	42	,	,	PUNCT
inlawrev-3249	650	43	was	be	AUX
inlawrev-3249	650	44	that	that	SCONJ
inlawrev-3249	650	45	it	it	PRON
inlawrev-3249	650	46	was	be	AUX
inlawrev-3249	650	47	bound	bind	VERB
inlawrev-3249	650	48	by	by	ADP
inlawrev-3249	650	49	stare	stare	ADJ
inlawrev-3249	650	50	decisis	decisis	NOUN
inlawrev-3249	650	51	.	.	PUNCT
inlawrev-3249	651	1	it	it	PRON
inlawrev-3249	651	2	is	be	AUX
inlawrev-3249	651	3	telling	tell	VERB
inlawrev-3249	651	4	,	,	PUNCT
inlawrev-3249	651	5	however	however	ADV
inlawrev-3249	651	6	,	,	PUNCT
inlawrev-3249	651	7	that	that	SCONJ
inlawrev-3249	651	8	the	the	DET
inlawrev-3249	651	9	orvis	orvis	PROPN
inlawrev-3249	651	10	majority	majority	NOUN
inlawrev-3249	651	11	felt	felt	AUX
inlawrev-3249	651	12	compelled	compel	VERB
inlawrev-3249	651	13	to	to	PART
inlawrev-3249	651	14	quote	quote	VERB
inlawrev-3249	651	15	this	this	DET
inlawrev-3249	651	16	language	language	NOUN
inlawrev-3249	651	17	to	to	PART
inlawrev-3249	651	18	support	support	VERB
inlawrev-3249	651	19	its	its	PRON
inlawrev-3249	651	20	opinion	opinion	NOUN
inlawrev-3249	651	21	that	that	SCONJ
inlawrev-3249	651	22	only	only	ADV
inlawrev-3249	651	23	a	a	DET
inlawrev-3249	651	24	nominal	nominal	ADJ
inlawrev-3249	651	25	presence	presence	NOUN
inlawrev-3249	651	26	was	be	AUX
inlawrev-3249	651	27	required	require	VERB
inlawrev-3249	651	28	to	to	PART
inlawrev-3249	651	29	satisfy	satisfy	VERB
inlawrev-3249	651	30	the	the	DET
inlawrev-3249	651	31	commerce	commerce	PROPN
inlawrev-3249	651	32	clause	clause	NOUN
inlawrev-3249	651	33	nexus	nexus	NOUN
inlawrev-3249	651	34	requirement	requirement	NOUN
inlawrev-3249	651	35	.	.	PUNCT
inlawrev-3249	652	1	these	these	DET
inlawrev-3249	652	2	quotations	quotation	NOUN
inlawrev-3249	652	3	,	,	PUNCT
inlawrev-3249	652	4	especially	especially	ADV
inlawrev-3249	652	5	the	the	DET
inlawrev-3249	652	6	first	first	ADJ
inlawrev-3249	652	7	two	two	NUM
inlawrev-3249	652	8	,	,	PUNCT
inlawrev-3249	652	9	may	may	AUX
inlawrev-3249	652	10	be	be	AUX
inlawrev-3249	652	11	reasons	reason	NOUN
inlawrev-3249	652	12	to	to	PART
inlawrev-3249	652	13	strike	strike	VERB
inlawrev-3249	652	14	any	any	DET
inlawrev-3249	652	15	physical	physical	ADJ
inlawrev-3249	652	16	presence	presence	NOUN
inlawrev-3249	652	17	requirement	requirement	NOUN
inlawrev-3249	652	18	from	from	ADP
inlawrev-3249	652	19	the	the	DET
inlawrev-3249	652	20	test	test	NOUN
inlawrev-3249	652	21	,	,	PUNCT
inlawrev-3249	652	22	but	but	CCONJ
inlawrev-3249	652	23	because	because	SCONJ
inlawrev-3249	652	24	quill	quill	NOUN
inlawrev-3249	652	25	went	go	VERB
inlawrev-3249	652	26	out	out	ADP
inlawrev-3249	652	27	of	of	ADP
inlawrev-3249	652	28	its	its	PRON
inlawrev-3249	652	29	way	way	NOUN
inlawrev-3249	652	30	to	to	PART
inlawrev-3249	652	31	uphold	uphold	VERB
inlawrev-3249	652	32	the	the	DET
inlawrev-3249	652	33	bellas	bellas	PROPN
inlawrev-3249	652	34	hess	hess	PROPN
inlawrev-3249	652	35	physical	physical	ADJ
inlawrev-3249	652	36	presence	presence	NOUN
inlawrev-3249	652	37	requirement	requirement	NOUN
inlawrev-3249	652	38	,	,	PUNCT
inlawrev-3249	652	39	reuance	reuance	NOUN
inlawrev-3249	652	40	on	on	ADP
inlawrev-3249	652	41	the	the	DET
inlawrev-3249	652	42	statements	statement	NOUN
inlawrev-3249	652	43	seems	seem	VERB
inlawrev-3249	652	44	tenuous	tenuous	ADJ
inlawrev-3249	652	45	at	at	ADP
inlawrev-3249	652	46	best.^^^	best.^^^	PROPN
inlawrev-3249	652	47	2	2	NUM
inlawrev-3249	652	48	.	.	PUNCT
inlawrev-3249	652	49	quill	quill	PROPN
inlawrev-3249	652	50	's	's	PART
inlawrev-3249	652	51	reasons	reason	NOUN
inlawrev-3249	652	52	for	for	ADP
inlawrev-3249	652	53	requiring	require	VERB
inlawrev-3249	652	54	a	a	DET
inlawrev-3249	652	55	physical	physical	ADJ
inlawrev-3249	652	56	presence.—according	presence.—according	NOUN
inlawrev-3249	652	57	to	to	ADP
inlawrev-3249	652	58	the	the	DET
inlawrev-3249	652	59	orvis	orvis	PROPN
inlawrev-3249	652	60	court	court	NOUN
inlawrev-3249	652	61	.	.	PUNCT
inlawrev-3249	653	1	quill	quill	PROPN
inlawrev-3249	653	2	only	only	ADV
inlawrev-3249	653	3	upheld	uphold	VERB
inlawrev-3249	653	4	the	the	DET
inlawrev-3249	653	5	bellas	bellas	PROPN
inlawrev-3249	653	6	hess	hess	PROPN
inlawrev-3249	653	7	physical	physical	ADJ
inlawrev-3249	653	8	presence	presence	NOUN
inlawrev-3249	653	9	requirement	requirement	NOUN
inlawrev-3249	653	10	for	for	ADP
inlawrev-3249	653	11	two	two	NUM
inlawrev-3249	653	12	reasons	reason	NOUN
inlawrev-3249	653	13	.	.	PUNCT
inlawrev-3249	654	1	^^^	^^^	ADJ
inlawrev-3249	654	2	first	first	ADV
inlawrev-3249	654	3	,	,	PUNCT
inlawrev-3249	654	4	the	the	DET
inlawrev-3249	654	5	orvis	orvis	PROPN
inlawrev-3249	654	6	court	court	NOUN
inlawrev-3249	654	7	said	say	VERB
inlawrev-3249	654	8	quill	quill	NOUN
inlawrev-3249	654	9	retained	retain	VERB
inlawrev-3249	654	10	the	the	DET
inlawrev-3249	654	11	bright	bright	ADJ
inlawrev-3249	654	12	-	-	PUNCT
inlawrev-3249	654	13	line	line	NOUN
inlawrev-3249	654	14	rule	rule	NOUN
inlawrev-3249	654	15	because	because	SCONJ
inlawrev-3249	654	16	it	it	PRON
inlawrev-3249	654	17	"	"	PUNCT
inlawrev-3249	654	18	benefits	benefit	VERB
inlawrev-3249	654	19	national	national	ADJ
inlawrev-3249	654	20	commerce	commerce	NOUN
inlawrev-3249	654	21	by	by	ADP
inlawrev-3249	654	22	avoiding	avoid	VERB
inlawrev-3249	654	23	the	the	DET
inlawrev-3249	654	24	litigation	litigation	NOUN
inlawrev-3249	654	25	-	-	PUNCT
inlawrev-3249	654	26	provoking	provoke	VERB
inlawrev-3249	654	27	controversy	controversy	NOUN
inlawrev-3249	654	28	and	and	CCONJ
inlawrev-3249	654	29	confusion	confusion	NOUN
inlawrev-3249	654	30	of	of	ADP
inlawrev-3249	654	31	imprecise	imprecise	ADJ
inlawrev-3249	654	32	constitutional	constitutional	ADJ
inlawrev-3249	654	33	standards	standard	NOUN
inlawrev-3249	654	34	,	,	PUNCT
inlawrev-3249	654	35	and	and	CCONJ
inlawrev-3249	654	36	fosters	foster	VERB
inlawrev-3249	654	37	investment	investment	NOUN
inlawrev-3249	654	38	by	by	ADP
inlawrev-3249	654	39	settling	settle	VERB
inlawrev-3249	654	40	expectations	expectation	NOUN
inlawrev-3249	654	41	.	.	PUNCT
inlawrev-3249	655	1	"^^	"^^	PROPN
inlawrev-3249	655	2	second	second	ADV
inlawrev-3249	655	3	,	,	PUNCT
inlawrev-3249	655	4	the	the	DET
inlawrev-3249	655	5	court	court	NOUN
inlawrev-3249	655	6	said	say	VERB
inlawrev-3249	655	7	quill	quill	NOUN
inlawrev-3249	655	8	upheld	uphold	VERB
inlawrev-3249	655	9	bellas	bellas	PROPN
inlawrev-3249	655	10	hess	hess	PROPN
inlawrev-3249	655	11	because	because	SCONJ
inlawrev-3249	655	12	doing	do	VERB
inlawrev-3249	655	13	so	so	ADV
inlawrev-3249	655	14	satisfied	satisfied	ADJ
inlawrev-3249	655	15	stare	stare	ADJ
inlawrev-3249	655	16	decisis	decisis	NOUN
inlawrev-3249	655	17	:	:	PUNCT
inlawrev-3249	655	18	^^	^^	PUNCT
inlawrev-3249	655	19	'	'	PUNCT
inlawrev-3249	655	20	"	"	PUNCT
inlawrev-3249	655	21	[	[	X
inlawrev-3249	655	22	t]he	t]he	ADV
inlawrev-3249	655	23	bellas	bellas	PROPN
inlawrev-3249	655	24	hess	hess	PROPN
inlawrev-3249	655	25	rule	rule	NOUN
inlawrev-3249	655	26	has	have	AUX
inlawrev-3249	655	27	engendered	engender	VERB
inlawrev-3249	655	28	substantial	substantial	ADJ
inlawrev-3249	655	29	reliance	reliance	NOUN
inlawrev-3249	655	30	and	and	CCONJ
inlawrev-3249	655	31	has	have	AUX
inlawrev-3249	655	32	become	become	VERB
inlawrev-3249	655	33	part	part	NOUN
inlawrev-3249	655	34	of	of	ADP
inlawrev-3249	655	35	a	a	DET
inlawrev-3249	655	36	basic	basic	ADJ
inlawrev-3249	655	37	framework	framework	NOUN
inlawrev-3249	655	38	of	of	ADP
inlawrev-3249	655	39	a	a	DET
inlawrev-3249	655	40	sizable	sizable	ADJ
inlawrev-3249	655	41	industry	industry	NOUN
inlawrev-3249	655	42	.	.	PUNCT
inlawrev-3249	656	1	the	the	DET
inlawrev-3249	656	2	'	'	PUNCT
inlawrev-3249	656	3	interest	interest	NOUN
inlawrev-3249	656	4	in	in	ADP
inlawrev-3249	656	5	stability	stability	NOUN
inlawrev-3249	656	6	and	and	CCONJ
inlawrev-3249	656	7	orderly	orderly	ADJ
inlawrev-3249	656	8	development	development	NOUN
inlawrev-3249	656	9	of	of	ADP
inlawrev-3249	656	10	the	the	DET
inlawrev-3249	656	11	law	law	NOUN
inlawrev-3249	656	12	'	'	PUNCT
inlawrev-3249	656	13	that	that	PRON
inlawrev-3249	656	14	undergirds	undergird	VERB
inlawrev-3249	656	15	the	the	DET
inlawrev-3249	656	16	doctrine	doctrine	NOUN
inlawrev-3249	656	17	of	of	ADP
inlawrev-3249	656	18	stare	stare	ADJ
inlawrev-3249	656	19	decisis	decisis	NOUN
inlawrev-3249	656	20	.	.	PUNCT
inlawrev-3249	656	21	.	.	PUNCT
inlawrev-3249	656	22	.	.	PUNCT
inlawrev-3249	657	1	therefore	therefore	ADV
inlawrev-3249	657	2	counsels	counsel	VERB
inlawrev-3249	657	3	adherence	adherence	NOUN
inlawrev-3249	657	4	to	to	ADP
inlawrev-3249	657	5	settled	settle	VERB
inlawrev-3249	657	6	precedent	precedent	NOUN
inlawrev-3249	657	7	.	.	PUNCT
inlawrev-3249	657	8	"^^^	"^^^	PUNCT
inlawrev-3249	658	1	this	this	DET
inlawrev-3249	658	2	characterization	characterization	NOUN
inlawrev-3249	658	3	of	of	ADP
inlawrev-3249	658	4	quill	quill	NOUN
inlawrev-3249	658	5	's	's	PART
inlawrev-3249	658	6	rationale	rationale	NOUN
inlawrev-3249	658	7	for	for	ADP
inlawrev-3249	658	8	retaining	retain	VERB
inlawrev-3249	658	9	a	a	DET
inlawrev-3249	658	10	physical	physical	ADJ
inlawrev-3249	658	11	presence	presence	NOUN
inlawrev-3249	658	12	test	test	NOUN
inlawrev-3249	658	13	makes	make	VERB
inlawrev-3249	658	14	it	it	PRON
inlawrev-3249	658	15	much	much	ADV
inlawrev-3249	658	16	easier	easy	ADJ
inlawrev-3249	658	17	to	to	PART
inlawrev-3249	658	18	find	find	VERB
inlawrev-3249	658	19	that	that	SCONJ
inlawrev-3249	658	20	only	only	ADV
inlawrev-3249	658	21	a	a	DET
inlawrev-3249	658	22	nominal	nominal	ADJ
inlawrev-3249	658	23	presence	presence	NOUN
inlawrev-3249	658	24	"	"	PUNCT
inlawrev-3249	658	25	demonstrably	demonstrably	ADV
inlawrev-3249	658	26	more	more	ADJ
inlawrev-3249	658	27	than	than	ADP
inlawrev-3249	658	28	a	a	DET
inlawrev-3249	658	29	slightest	slight	ADJ
inlawrev-3249	658	30	presence	presence	NOUN
inlawrev-3249	658	31	"	"	PUNCT
inlawrev-3249	658	32	should	should	AUX
inlawrev-3249	658	33	be	be	AUX
inlawrev-3249	658	34	required	require	VERB
inlawrev-3249	658	35	to	to	PART
inlawrev-3249	658	36	satisfy	satisfy	VERB
inlawrev-3249	658	37	the	the	DET
inlawrev-3249	658	38	commerce	commerce	PROPN
inlawrev-3249	658	39	clause	clause	NOUN
inlawrev-3249	658	40	nexus	nexus	NOUN
inlawrev-3249	658	41	requirement	requirement	NOUN
inlawrev-3249	658	42	.	.	PUNCT
inlawrev-3249	659	1	this	this	DET
inlawrev-3249	659	2	characterization	characterization	NOUN
inlawrev-3249	659	3	,	,	PUNCT
inlawrev-3249	659	4	however	however	ADV
inlawrev-3249	659	5	,	,	PUNCT
inlawrev-3249	659	6	is	be	AUX
inlawrev-3249	659	7	incomplete	incomplete	ADJ
inlawrev-3249	659	8	.	.	PUNCT
inlawrev-3249	660	1	the	the	DET
inlawrev-3249	660	2	new	new	PROPN
inlawrev-3249	660	3	york	york	PROPN
inlawrev-3249	660	4	court	court	PROPN
inlawrev-3249	660	5	of	of	ADP
inlawrev-3249	660	6	appeals	appeal	NOUN
inlawrev-3249	660	7	omitted	omit	VERB
inlawrev-3249	660	8	several	several	ADJ
inlawrev-3249	660	9	rationales	rationale	NOUN
inlawrev-3249	660	10	that	that	PRON
inlawrev-3249	660	11	quill	quill	NOUN
inlawrev-3249	660	12	used	use	VERB
inlawrev-3249	660	13	in	in	ADP
inlawrev-3249	660	14	requiring	require	VERB
inlawrev-3249	660	15	a	a	DET
inlawrev-3249	660	16	"	"	PUNCT
inlawrev-3249	660	17	physical	physical	ADJ
inlawrev-3249	660	18	presence	presence	NOUN
inlawrev-3249	660	19	"	"	PUNCT
inlawrev-3249	660	20	in	in	ADP
inlawrev-3249	660	21	the	the	DET
inlawrev-3249	660	22	taxing	tax	VERB
inlawrev-3249	660	23	state	state	NOUN
inlawrev-3249	660	24	for	for	SCONJ
inlawrev-3249	660	25	the	the	DET
inlawrev-3249	660	26	state	state	NOUN
inlawrev-3249	660	27	to	to	PART
inlawrev-3249	660	28	impose	impose	VERB
inlawrev-3249	660	29	collection	collection	NOUN
inlawrev-3249	660	30	of	of	ADP
inlawrev-3249	660	31	its	its	PRON
inlawrev-3249	660	32	use	use	NOUN
inlawrev-3249	660	33	tax	tax	NOUN
inlawrev-3249	660	34	.	.	PUNCT
inlawrev-3249	661	1	first	first	ADV
inlawrev-3249	661	2	,	,	PUNCT
inlawrev-3249	661	3	orvis	orvis	PROPN
inlawrev-3249	661	4	said	say	VERB
inlawrev-3249	661	5	nothing	nothing	PRON
inlawrev-3249	661	6	about	about	ADP
inlawrev-3249	661	7	quill	quill	PROPN
inlawrev-3249	661	8	's	's	PART
inlawrev-3249	661	9	"	"	PUNCT
inlawrev-3249	661	10	other	other	ADJ
inlawrev-3249	661	11	"	"	PUNCT
inlawrev-3249	661	12	rationale	rationale	NOUN
inlawrev-3249	661	13	for	for	ADP
inlawrev-3249	661	14	using	use	VERB
inlawrev-3249	661	15	a	a	DET
inlawrev-3249	661	16	bright	bright	ADJ
inlawrev-3249	661	17	-	-	PUNCT
inlawrev-3249	661	18	line	line	NOUN
inlawrev-3249	661	19	test	test	NOUN
inlawrev-3249	661	20	—	—	PUNCT
inlawrev-3249	661	21	that	that	PRON
inlawrev-3249	661	22	of	of	ADP
inlawrev-3249	661	23	limiting	limit	VERB
inlawrev-3249	661	24	state	state	NOUN
inlawrev-3249	661	25	governments	government	NOUN
inlawrev-3249	661	26	.	.	PUNCT
inlawrev-3249	662	1	^^^	^^^	ADP
inlawrev-3249	662	2	the	the	DET
inlawrev-3249	662	3	court	court	NOUN
inlawrev-3249	662	4	reasoned	reason	VERB
inlawrev-3249	662	5	a	a	DET
inlawrev-3249	662	6	bright	bright	ADJ
inlawrev-3249	662	7	-	-	PUNCT
inlawrev-3249	662	8	line	line	NOUN
inlawrev-3249	662	9	test	test	NOUN
inlawrev-3249	662	10	is	be	AUX
inlawrev-3249	662	11	preferable	preferable	ADJ
inlawrev-3249	662	12	because	because	SCONJ
inlawrev-3249	662	13	[	[	X
inlawrev-3249	662	14	s]uch	s]uch	X
inlawrev-3249	662	15	a	a	DET
inlawrev-3249	662	16	rule	rule	NOUN
inlawrev-3249	662	17	firmly	firmly	ADV
inlawrev-3249	662	18	establishes	establish	VERB
inlawrev-3249	662	19	the	the	DET
inlawrev-3249	662	20	boundaries	boundary	NOUN
inlawrev-3249	662	21	of	of	ADP
inlawrev-3249	662	22	legitimate	legitimate	ADJ
inlawrev-3249	662	23	state	state	NOUN
inlawrev-3249	662	24	authority	authority	NOUN
inlawrev-3249	662	25	to	to	PART
inlawrev-3249	662	26	impose	impose	VERB
inlawrev-3249	662	27	a	a	DET
inlawrev-3249	662	28	duty	duty	NOUN
inlawrev-3249	662	29	to	to	PART
inlawrev-3249	662	30	collect	collect	VERB
inlawrev-3249	662	31	sales	sale	NOUN
inlawrev-3249	662	32	and	and	CCONJ
inlawrev-3249	662	33	use	use	VERB
inlawrev-3249	662	34	taxes	taxis	NOUN
inlawrev-3249	662	35	and	and	CCONJ
inlawrev-3249	662	36	reduces	reduce	VERB
inlawrev-3249	662	37	litigation	litigation	NOUN
inlawrev-3249	662	38	concerning	concern	VERB
inlawrev-3249	662	39	those	those	DET
inlawrev-3249	662	40	taxes	taxis	NOUN
inlawrev-3249	662	41	.	.	PUNCT
inlawrev-3249	663	1	this	this	DET
inlawrev-3249	663	2	benefit	benefit	NOUN
inlawrev-3249	663	3	is	be	AUX
inlawrev-3249	663	4	important	important	ADJ
inlawrev-3249	663	5	,	,	PUNCT
inlawrev-3249	663	6	for	for	ADP
inlawrev-3249	663	7	as	as	SCONJ
inlawrev-3249	663	8	we	we	PRON
inlawrev-3249	663	9	have	have	AUX
inlawrev-3249	663	10	so	so	ADV
inlawrev-3249	663	11	frequently	frequently	ADV
inlawrev-3249	663	12	noted	note	VERB
inlawrev-3249	663	13	,	,	PUNCT
inlawrev-3249	663	14	our	our	PRON
inlawrev-3249	663	15	law	law	NOUN
inlawrev-3249	663	16	in	in	ADP
inlawrev-3249	663	17	this	this	DET
inlawrev-3249	663	18	area	area	NOUN
inlawrev-3249	663	19	is	be	AUX
inlawrev-3249	663	20	something	something	PRON
inlawrev-3249	663	21	of	of	ADP
inlawrev-3249	663	22	a	a	DET
inlawrev-3249	663	23	"	"	PUNCT
inlawrev-3249	663	24	quagmire	quagmire	NOUN
inlawrev-3249	663	25	"	"	PUNCT
inlawrev-3249	663	26	and	and	CCONJ
inlawrev-3249	663	27	the	the	DET
inlawrev-3249	663	28	"	"	PUNCT
inlawrev-3249	663	29	appucation	appucation	NOUN
inlawrev-3249	663	30	of	of	ADP
inlawrev-3249	663	31	constitutional	constitutional	ADJ
inlawrev-3249	663	32	principles	principle	NOUN
inlawrev-3249	663	33	to	to	ADP
inlawrev-3249	663	34	specific	specific	ADJ
inlawrev-3249	663	35	state	state	NOUN
inlawrev-3249	663	36	statutes	statute	NOUN
inlawrev-3249	663	37	leaves	leave	VERB
inlawrev-3249	663	38	157	157	NUM
inlawrev-3249	663	39	.	.	PUNCT
inlawrev-3249	664	1	i	i	PRON
inlawrev-3249	664	2	d.	d.	PROPN
inlawrev-3249	664	3	(	(	PUNCT
inlawrev-3249	664	4	quoting	quote	VERB
inlawrev-3249	664	5	quill	quill	NOUN
inlawrev-3249	664	6	,	,	PUNCT
inlawrev-3249	664	7	504	504	NUM
inlawrev-3249	664	8	u.s	u.s	PROPN
inlawrev-3249	664	9	.	.	PROPN
inlawrev-3249	664	10	at	at	ADP
inlawrev-3249	664	11	314	314	NUM
inlawrev-3249	664	12	)	)	PUNCT
inlawrev-3249	664	13	.	.	PUNCT
inlawrev-3249	665	1	1	1	NUM
inlawrev-3249	665	2	58	58	NUM
inlawrev-3249	665	3	.	.	PUNCT
inlawrev-3249	666	1	see	see	VERB
inlawrev-3249	666	2	discussion	discussion	NOUN
inlawrev-3249	666	3	supra	supra	PROPN
inlawrev-3249	666	4	part	part	PROPN
inlawrev-3249	666	5	il.c.s.a	il.c.s.a	PROPN
inlawrev-3249	666	6	.	.	PUNCT
inlawrev-3249	667	1	the	the	DET
inlawrev-3249	667	2	quill	quill	PROPN
inlawrev-3249	667	3	court	court	PROPN
inlawrev-3249	667	4	recited	recite	VERB
inlawrev-3249	667	5	several	several	ADJ
inlawrev-3249	667	6	reasons	reason	NOUN
inlawrev-3249	667	7	for	for	ADP
inlawrev-3249	667	8	upholding	uphold	VERB
inlawrev-3249	667	9	bellas	bellas	PROPN
inlawrev-3249	667	10	hess	hess	PROPN
inlawrev-3249	667	11	.	.	PUNCT
inlawrev-3249	668	1	159	159	NUM
inlawrev-3249	668	2	.	.	PUNCT
inlawrev-3249	668	3	orvw	orvw	NOUN
inlawrev-3249	668	4	,	,	PUNCT
inlawrev-3249	668	5	654	654	NUM
inlawrev-3249	668	6	n.e.2d	n.e.2d	NOUN
inlawrev-3249	668	7	at	at	ADP
inlawrev-3249	668	8	959	959	NUM
inlawrev-3249	668	9	.	.	PUNCT
inlawrev-3249	668	10	160	160	NUM
inlawrev-3249	668	11	.	.	PUNCT
inlawrev-3249	669	1	i	i	PRON
inlawrev-3249	669	2	d.	d.	PROPN
inlawrev-3249	669	3	(	(	PUNCT
inlawrev-3249	669	4	citing	cite	VERB
inlawrev-3249	669	5	quill	quill	NOUN
inlawrev-3249	669	6	,	,	PUNCT
inlawrev-3249	669	7	504	504	NUM
inlawrev-3249	669	8	u.s	u.s	PROPN
inlawrev-3249	669	9	.	.	PROPN
inlawrev-3249	669	10	at	at	ADP
inlawrev-3249	669	11	315	315	NUM
inlawrev-3249	669	12	)	)	PUNCT
inlawrev-3249	669	13	.	.	PUNCT
inlawrev-3249	670	1	161	161	NUM
inlawrev-3249	670	2	.	.	PUNCT
inlawrev-3249	671	1	i	i	PRON
inlawrev-3249	671	2	d.	d.	PROPN
inlawrev-3249	671	3	(	(	PUNCT
inlawrev-3249	671	4	citing	cite	VERB
inlawrev-3249	671	5	quill	quill	NOUN
inlawrev-3249	671	6	,	,	PUNCT
inlawrev-3249	671	7	504	504	NUM
inlawrev-3249	671	8	u.s	u.s	PROPN
inlawrev-3249	671	9	.	.	PROPN
inlawrev-3249	671	10	at	at	ADP
inlawrev-3249	671	11	317	317	NUM
inlawrev-3249	671	12	)	)	PUNCT
inlawrev-3249	671	13	.	.	PUNCT
inlawrev-3249	672	1	1	1	NUM
inlawrev-3249	672	2	62	62	NUM
inlawrev-3249	672	3	.	.	PUNCT
inlawrev-3249	673	1	i	i	PRON
inlawrev-3249	673	2	d.	d.	PROPN
inlawrev-3249	673	3	(	(	PUNCT
inlawrev-3249	673	4	quoting	quote	VERB
inlawrev-3249	673	5	quill	quill	NOUN
inlawrev-3249	673	6	,	,	PUNCT
inlawrev-3249	673	7	504	504	NUM
inlawrev-3249	673	8	u.s	u.s	PROPN
inlawrev-3249	673	9	.	.	PROPN
inlawrev-3249	673	10	at	at	ADP
inlawrev-3249	673	11	317	317	NUM
inlawrev-3249	673	12	)	)	PUNCT
inlawrev-3249	673	13	.	.	PUNCT
inlawrev-3249	674	1	163	163	NUM
inlawrev-3249	674	2	.	.	PUNCT
inlawrev-3249	675	1	5e^(2w«7/,504u.s	5e^(2w«7/,504u.s	NUM
inlawrev-3249	675	2	.	.	PUNCT
inlawrev-3249	676	1	at315	at315	PROPN
inlawrev-3249	676	2	.	.	PUNCT
inlawrev-3249	676	3	1	1	NUM
inlawrev-3249	676	4	997	997	NUM
inlawrev-3249	676	5	]	]	PUNCT
inlawrev-3249	676	6	mail	mail	NOUN
inlawrev-3249	676	7	order	order	NOUN
inlawrev-3249	676	8	retailers	retailer	NOUN
inlawrev-3249	676	9	903	903	NUM
inlawrev-3249	676	10	much	much	ADJ
inlawrev-3249	676	11	room	room	NOUN
inlawrev-3249	676	12	for	for	ADP
inlawrev-3249	676	13	controversy	controversy	NOUN
inlawrev-3249	676	14	and	and	CCONJ
inlawrev-3249	676	15	confusion	confusion	NOUN
inlawrev-3249	676	16	and	and	CCONJ
inlawrev-3249	676	17	little	little	ADJ
inlawrev-3249	676	18	in	in	ADP
inlawrev-3249	676	19	the	the	DET
inlawrev-3249	676	20	way	way	NOUN
inlawrev-3249	676	21	of	of	ADP
inlawrev-3249	676	22	precise	precise	ADJ
inlawrev-3249	676	23	guides	guide	NOUN
inlawrev-3249	676	24	to	to	ADP
inlawrev-3249	676	25	the	the	DET
inlawrev-3249	676	26	states	state	NOUN
inlawrev-3249	676	27	in	in	ADP
inlawrev-3249	676	28	the	the	DET
inlawrev-3249	676	29	exercise	exercise	NOUN
inlawrev-3249	676	30	of	of	ADP
inlawrev-3249	676	31	the	the	DET
inlawrev-3249	676	32	indispensable	indispensable	ADJ
inlawrev-3249	676	33	power	power	NOUN
inlawrev-3249	676	34	of	of	ADP
inlawrev-3249	676	35	taxation	taxation	NOUN
inlawrev-3249	676	36	.	.	PUNCT
inlawrev-3249	677	1	"'^^	"'^^	NOUN
inlawrev-3249	677	2	this	this	PRON
inlawrev-3249	677	3	does	do	AUX
inlawrev-3249	677	4	not	not	PART
inlawrev-3249	677	5	contradict	contradict	VERB
inlawrev-3249	677	6	orvis	orvis	NOUN
inlawrev-3249	677	7	'	'	PART
inlawrev-3249	677	8	reasoning	reasoning	NOUN
inlawrev-3249	677	9	(	(	PUNCT
inlawrev-3249	677	10	support	support	NOUN
inlawrev-3249	677	11	for	for	ADP
inlawrev-3249	677	12	which	which	PRON
inlawrev-3249	677	13	followed	follow	VERB
inlawrev-3249	677	14	this	this	DET
inlawrev-3249	677	15	quote	quote	NOUN
inlawrev-3249	677	16	in	in	ADP
inlawrev-3249	677	17	the	the	DET
inlawrev-3249	677	18	quill	quill	NOUN
inlawrev-3249	677	19	opinion	opinion	NOUN
inlawrev-3249	677	20	)	)	PUNCT
inlawrev-3249	677	21	but	but	CCONJ
inlawrev-3249	677	22	is	be	AUX
inlawrev-3249	677	23	important	important	ADJ
inlawrev-3249	677	24	because	because	SCONJ
inlawrev-3249	677	25	it	it	PRON
inlawrev-3249	677	26	emphasized	emphasize	VERB
inlawrev-3249	677	27	that	that	SCONJ
inlawrev-3249	677	28	the	the	DET
inlawrev-3249	677	29	court	court	NOUN
inlawrev-3249	677	30	desired	desire	VERB
inlawrev-3249	677	31	the	the	DET
inlawrev-3249	677	32	bright	bright	ADJ
inlawrev-3249	677	33	-	-	PUNCT
inlawrev-3249	677	34	line	line	NOUN
inlawrev-3249	677	35	rule	rule	NOUN
inlawrev-3249	677	36	because	because	SCONJ
inlawrev-3249	677	37	it	it	PRON
inlawrev-3249	677	38	worked	work	VERB
inlawrev-3249	677	39	to	to	PART
inlawrev-3249	677	40	constrain	constrain	VERB
inlawrev-3249	677	41	the	the	DET
inlawrev-3249	677	42	states	state	NOUN
inlawrev-3249	677	43	in	in	ADP
inlawrev-3249	677	44	their	their	PRON
inlawrev-3249	677	45	desire	desire	NOUN
inlawrev-3249	677	46	to	to	PART
inlawrev-3249	677	47	tax	tax	VERB
inlawrev-3249	677	48	out	out	ADP
inlawrev-3249	677	49	-	-	PUNCT
inlawrev-3249	677	50	of	of	ADP
inlawrev-3249	677	51	-	-	PUNCT
inlawrev-3249	677	52	state	state	NOUN
inlawrev-3249	677	53	retailers	retailer	NOUN
inlawrev-3249	677	54	.	.	PUNCT
inlawrev-3249	678	1	second	second	ADJ
inlawrev-3249	678	2	,	,	PUNCT
inlawrev-3249	678	3	the	the	DET
inlawrev-3249	678	4	new	new	PROPN
inlawrev-3249	678	5	york	york	PROPN
inlawrev-3249	678	6	court	court	PROPN
inlawrev-3249	678	7	completely	completely	ADV
inlawrev-3249	678	8	omitted	omit	VERB
inlawrev-3249	678	9	any	any	DET
inlawrev-3249	678	10	mention	mention	NOUN
inlawrev-3249	678	11	of	of	ADP
inlawrev-3249	678	12	the	the	DET
inlawrev-3249	678	13	policy	policy	NOUN
inlawrev-3249	678	14	reasons	reason	NOUN
inlawrev-3249	678	15	quill	quill	NOUN
inlawrev-3249	678	16	gave	gave	AUX
inlawrev-3249	678	17	supporting	support	VERB
inlawrev-3249	678	18	the	the	DET
inlawrev-3249	678	19	commerce	commerce	NOUN
inlawrev-3249	678	20	clause	clause	NOUN
inlawrev-3249	678	21	's	's	PART
inlawrev-3249	678	22	restrictions	restriction	NOUN
inlawrev-3249	678	23	on	on	ADP
inlawrev-3249	678	24	a	a	DET
inlawrev-3249	678	25	state	state	NOUN
inlawrev-3249	678	26	's	's	PART
inlawrev-3249	678	27	ability	ability	NOUN
inlawrev-3249	678	28	to	to	PART
inlawrev-3249	678	29	tax	tax	VERB
inlawrev-3249	678	30	interstate	interstate	ADJ
inlawrev-3249	678	31	commerce	commerce	NOUN
inlawrev-3249	678	32	.	.	PUNCT
inlawrev-3249	679	1	one	one	NUM
inlawrev-3249	679	2	of	of	ADP
inlawrev-3249	679	3	the	the	DET
inlawrev-3249	679	4	supreme	supreme	PROPN
inlawrev-3249	679	5	court	court	PROPN
inlawrev-3249	679	6	's	's	PART
inlawrev-3249	679	7	rationales	rationale	NOUN
inlawrev-3249	679	8	for	for	ADP
inlawrev-3249	679	9	restricting	restrict	VERB
inlawrev-3249	679	10	a	a	DET
inlawrev-3249	679	11	state	state	NOUN
inlawrev-3249	679	12	's	's	PART
inlawrev-3249	679	13	ability	ability	NOUN
inlawrev-3249	679	14	to	to	PART
inlawrev-3249	679	15	impose	impose	VERB
inlawrev-3249	679	16	the	the	DET
inlawrev-3249	679	17	duty	duty	NOUN
inlawrev-3249	679	18	on	on	ADP
inlawrev-3249	679	19	retailers	retailer	NOUN
inlawrev-3249	679	20	without	without	ADP
inlawrev-3249	679	21	substantial	substantial	ADJ
inlawrev-3249	679	22	nexus	nexus	NOUN
inlawrev-3249	679	23	has	have	AUX
inlawrev-3249	679	24	been	be	AUX
inlawrev-3249	679	25	that	that	PRON
inlawrev-3249	679	26	to	to	PART
inlawrev-3249	679	27	do	do	VERB
inlawrev-3249	679	28	so	so	ADV
inlawrev-3249	679	29	unduly	unduly	ADV
inlawrev-3249	679	30	burdens	burden	VERB
inlawrev-3249	679	31	interstate	interstate	PROPN
inlawrev-3249	679	32	commerce	commerce	NOUN
inlawrev-3249	679	33	.	.	PUNCT
inlawrev-3249	680	1	^^^	^^^	NOUN
inlawrev-3249	680	2	the	the	DET
inlawrev-3249	680	3	court	court	NOUN
inlawrev-3249	680	4	stated	state	VERB
inlawrev-3249	680	5	that	that	SCONJ
inlawrev-3249	680	6	"	"	PUNCT
inlawrev-3249	680	7	[	[	X
inlawrev-3249	680	8	u]ndue	u]ndue	ADJ
inlawrev-3249	680	9	burdens	burden	NOUN
inlawrev-3249	680	10	on	on	ADP
inlawrev-3249	680	11	interstate	interstate	ADJ
inlawrev-3249	680	12	commerce	commerce	NOUN
inlawrev-3249	680	13	may	may	AUX
inlawrev-3249	680	14	be	be	AUX
inlawrev-3249	680	15	avoided	avoid	VERB
inlawrev-3249	680	16	...	...	PUNCT
inlawrev-3249	680	17	by	by	ADP
inlawrev-3249	680	18	the	the	DET
inlawrev-3249	680	19	demarcation	demarcation	NOUN
inlawrev-3249	680	20	of	of	ADP
inlawrev-3249	680	21	a	a	DET
inlawrev-3249	680	22	discrete	discrete	ADJ
inlawrev-3249	680	23	realm	realm	NOUN
inlawrev-3249	680	24	of	of	ADP
inlawrev-3249	680	25	commercial	commercial	ADJ
inlawrev-3249	680	26	activity	activity	NOUN
inlawrev-3249	680	27	that	that	PRON
inlawrev-3249	680	28	is	be	AUX
inlawrev-3249	680	29	free	free	ADJ
inlawrev-3249	680	30	from	from	ADP
inlawrev-3249	680	31	interstate	interstate	ADJ
inlawrev-3249	680	32	taxation	taxation	NOUN
inlawrev-3249	680	33	.	.	PUNCT
inlawrev-3249	681	1	"	"	PUNCT
inlawrev-3249	681	2	^^^	^^^	ADP
inlawrev-3249	681	3	this	this	DET
inlawrev-3249	681	4	policy	policy	NOUN
inlawrev-3249	681	5	reason	reason	NOUN
inlawrev-3249	681	6	is	be	AUX
inlawrev-3249	681	7	not	not	PART
inlawrev-3249	681	8	an	an	DET
inlawrev-3249	681	9	idle	idle	NOUN
inlawrev-3249	681	10	,	,	PUNCT
inlawrev-3249	681	11	passing	pass	VERB
inlawrev-3249	681	12	thought	thought	NOUN
inlawrev-3249	681	13	in	in	ADP
inlawrev-3249	681	14	the	the	DET
inlawrev-3249	681	15	u.s	u.s	PROPN
inlawrev-3249	681	16	.	.	PROPN
inlawrev-3249	681	17	supreme	supreme	PROPN
inlawrev-3249	681	18	court	court	PROPN
inlawrev-3249	681	19	's	's	PART
inlawrev-3249	681	20	opinion	opinion	NOUN
inlawrev-3249	681	21	,	,	PUNCT
inlawrev-3249	681	22	but	but	CCONJ
inlawrev-3249	681	23	rather	rather	ADV
inlawrev-3249	681	24	is	be	AUX
inlawrev-3249	681	25	one	one	NUM
inlawrev-3249	681	26	of	of	ADP
inlawrev-3249	681	27	the	the	DET
inlawrev-3249	681	28	central	central	ADJ
inlawrev-3249	681	29	reasons	reason	NOUN
inlawrev-3249	681	30	the	the	DET
inlawrev-3249	681	31	constitution	constitution	NOUN
inlawrev-3249	681	32	was	be	AUX
inlawrev-3249	681	33	chosen	choose	VERB
inlawrev-3249	681	34	to	to	PART
inlawrev-3249	681	35	replace	replace	VERB
inlawrev-3249	681	36	the	the	DET
inlawrev-3249	681	37	articles	article	NOUN
inlawrev-3249	681	38	of	of	ADP
inlawrev-3249	681	39	confederation	confederation	NOUN
inlawrev-3249	681	40	and	and	CCONJ
inlawrev-3249	681	41	a	a	DET
inlawrev-3249	681	42	central	central	ADJ
inlawrev-3249	681	43	policy	policy	NOUN
inlawrev-3249	681	44	reason	reason	NOUN
inlawrev-3249	681	45	throughout	throughout	ADP
inlawrev-3249	681	46	the	the	DET
inlawrev-3249	681	47	history	history	NOUN
inlawrev-3249	681	48	of	of	ADP
inlawrev-3249	681	49	commerce	commerce	PROPN
inlawrev-3249	681	50	clause	clause	NOUN
inlawrev-3249	681	51	jurisprudence	jurisprudence	NOUN
inlawrev-3249	681	52	.	.	PUNCT
inlawrev-3249	682	1	^^^	^^^	PUNCT
inlawrev-3249	682	2	although	although	SCONJ
inlawrev-3249	682	3	the	the	DET
inlawrev-3249	682	4	new	new	PROPN
inlawrev-3249	682	5	york	york	PROPN
inlawrev-3249	682	6	court	court	PROPN
inlawrev-3249	682	7	recognized	recognize	VERB
inlawrev-3249	682	8	that	that	SCONJ
inlawrev-3249	682	9	the	the	DET
inlawrev-3249	682	10	supreme	supreme	PROPN
inlawrev-3249	682	11	court	court	PROPN
inlawrev-3249	682	12	has	have	AUX
inlawrev-3249	682	13	cited	cite	VERB
inlawrev-3249	682	14	this	this	DET
inlawrev-3249	682	15	policy	policy	NOUN
inlawrev-3249	682	16	in	in	ADP
inlawrev-3249	682	17	quill	quill	NOUN
inlawrev-3249	682	18	and	and	CCONJ
inlawrev-3249	682	19	jefferson	jefferson	PROPN
inlawrev-3249	682	20	lines,^^^	lines,^^^	PROPN
inlawrev-3249	682	21	it	it	PRON
inlawrev-3249	682	22	wholly	wholly	ADV
inlawrev-3249	682	23	ignored	ignore	VERB
inlawrev-3249	682	24	the	the	DET
inlawrev-3249	682	25	possibility	possibility	NOUN
inlawrev-3249	682	26	that	that	SCONJ
inlawrev-3249	682	27	quill	quill	NOUN
inlawrev-3249	682	28	relied	rely	VERB
inlawrev-3249	682	29	on	on	ADP
inlawrev-3249	682	30	this	this	DET
inlawrev-3249	682	31	policy	policy	NOUN
inlawrev-3249	682	32	in	in	ADP
inlawrev-3249	682	33	upholding	uphold	VERB
inlawrev-3249	682	34	bellas	bellas	PROPN
inlawrev-3249	682	35	hess	hess	NOUN
inlawrev-3249	682	36	and	and	CCONJ
inlawrev-3249	682	37	limiting	limit	VERB
inlawrev-3249	682	38	states	state	NOUN
inlawrev-3249	682	39	to	to	ADP
inlawrev-3249	682	40	taxing	tax	VERB
inlawrev-3249	682	41	entities	entity	NOUN
inlawrev-3249	682	42	with	with	ADP
inlawrev-3249	682	43	a	a	DET
inlawrev-3249	682	44	physical	physical	ADJ
inlawrev-3249	682	45	presence	presence	NOUN
inlawrev-3249	682	46	.	.	PUNCT
inlawrev-3249	683	1	third	third	ADJ
inlawrev-3249	683	2	,	,	PUNCT
inlawrev-3249	683	3	the	the	DET
inlawrev-3249	683	4	new	new	PROPN
inlawrev-3249	683	5	york	york	PROPN
inlawrev-3249	683	6	opinion	opinion	NOUN
inlawrev-3249	683	7	makes	make	VERB
inlawrev-3249	683	8	no	no	DET
inlawrev-3249	683	9	mention	mention	NOUN
inlawrev-3249	683	10	of	of	ADP
inlawrev-3249	683	11	the	the	DET
inlawrev-3249	683	12	so	so	ADV
inlawrev-3249	683	13	-	-	PUNCT
inlawrev-3249	683	14	called	call	VERB
inlawrev-3249	683	15	dormant	dormant	PROPN
inlawrev-3249	683	16	commerce	commerce	PROPN
inlawrev-3249	683	17	clause	clause	NOUN
inlawrev-3249	683	18	in	in	ADP
inlawrev-3249	683	19	analyzing	analyze	VERB
inlawrev-3249	683	20	why	why	SCONJ
inlawrev-3249	683	21	the	the	DET
inlawrev-3249	683	22	quill	quill	NOUN
inlawrev-3249	683	23	court	court	NOUN
inlawrev-3249	683	24	felt	feel	VERB
inlawrev-3249	683	25	that	that	SCONJ
inlawrev-3249	683	26	bellas	bellas	PROPN
inlawrev-3249	683	27	hess	hess	PROPN
inlawrev-3249	683	28	'	'	PART
inlawrev-3249	683	29	physical	physical	ADJ
inlawrev-3249	683	30	presence	presence	NOUN
inlawrev-3249	683	31	requirement	requirement	NOUN
inlawrev-3249	683	32	should	should	AUX
inlawrev-3249	683	33	be	be	AUX
inlawrev-3249	683	34	upheld	uphold	VERB
inlawrev-3249	683	35	.	.	PUNCT
inlawrev-3249	684	1	in	in	ADP
inlawrev-3249	684	2	ignoring	ignore	VERB
inlawrev-3249	684	3	the	the	DET
inlawrev-3249	684	4	dormant	dormant	PROPN
inlawrev-3249	684	5	commerce	commerce	PROPN
inlawrev-3249	684	6	clause	clause	NOUN
inlawrev-3249	684	7	,	,	PUNCT
inlawrev-3249	684	8	orvis	orvis	PROPN
inlawrev-3249	684	9	undermines	undermine	VERB
inlawrev-3249	684	10	quill	quill	NOUN
inlawrev-3249	684	11	's	's	PART
inlawrev-3249	684	12	holding	holding	NOUN
inlawrev-3249	684	13	because	because	SCONJ
inlawrev-3249	684	14	the	the	DET
inlawrev-3249	684	15	supreme	supreme	PROPN
inlawrev-3249	684	16	court	court	PROPN
inlawrev-3249	684	17	concluded	conclude	VERB
inlawrev-3249	684	18	that	that	SCONJ
inlawrev-3249	684	19	a	a	DET
inlawrev-3249	684	20	physical	physical	ADJ
inlawrev-3249	684	21	presence	presence	NOUN
inlawrev-3249	684	22	was	be	AUX
inlawrev-3249	684	23	required	require	VERB
inlawrev-3249	684	24	and	and	CCONJ
inlawrev-3249	684	25	that	that	SCONJ
inlawrev-3249	684	26	if	if	SCONJ
inlawrev-3249	684	27	congress	congress	PROPN
inlawrev-3249	684	28	desired	desire	VERB
inlawrev-3249	684	29	to	to	PART
inlawrev-3249	684	30	lessen	lessen	VERB
inlawrev-3249	684	31	the	the	DET
inlawrev-3249	684	32	standard	standard	NOUN
inlawrev-3249	684	33	,	,	PUNCT
inlawrev-3249	684	34	they	they	PRON
inlawrev-3249	684	35	could	could	AUX
inlawrev-3249	684	36	simply	simply	ADV
inlawrev-3249	684	37	legislate	legislate	VERB
inlawrev-3249	684	38	it	it	PRON
inlawrev-3249	684	39	away	away	ADV
inlawrev-3249	684	40	.	.	PUNCT
inlawrev-3249	685	1	'^^	'^^	X
inlawrev-3249	686	1	once	once	ADV
inlawrev-3249	686	2	the	the	DET
inlawrev-3249	686	3	new	new	PROPN
inlawrev-3249	686	4	york	york	PROPN
inlawrev-3249	686	5	court	court	PROPN
inlawrev-3249	686	6	of	of	ADP
inlawrev-3249	686	7	appeals	appeals	PROPN
inlawrev-3249	686	8	concluded	conclude	VERB
inlawrev-3249	686	9	that	that	SCONJ
inlawrev-3249	686	10	(	(	PUNCT
inlawrev-3249	686	11	1	1	X
inlawrev-3249	686	12	)	)	PUNCT
inlawrev-3249	686	13	quill	quill	NOUN
inlawrev-3249	686	14	only	only	ADV
inlawrev-3249	686	15	reluctantly	reluctantly	ADV
inlawrev-3249	686	16	upheld	uphold	VERB
inlawrev-3249	686	17	bellas	bellas	PROPN
inlawrev-3249	686	18	hess	hess	PROPN
inlawrev-3249	686	19	'	'	PART
inlawrev-3249	686	20	physical	physical	ADJ
inlawrev-3249	686	21	presence	presence	NOUN
inlawrev-3249	686	22	requirement	requirement	NOUN
inlawrev-3249	686	23	and	and	CCONJ
inlawrev-3249	686	24	only	only	ADV
inlawrev-3249	686	25	made	make	VERB
inlawrev-3249	686	26	it	it	PRON
inlawrev-3249	686	27	more	more	ADJ
inlawrev-3249	686	28	than	than	ADP
inlawrev-3249	686	29	the	the	DET
inlawrev-3249	686	30	"	"	PUNCT
inlawrev-3249	686	31	slightest	slight	ADJ
inlawrev-3249	686	32	"	"	PUNCT
inlawrev-3249	686	33	presence	presence	NOUN
inlawrev-3249	686	34	and	and	CCONJ
inlawrev-3249	686	35	(	(	PUNCT
inlawrev-3249	686	36	2	2	X
inlawrev-3249	686	37	)	)	PUNCT
inlawrev-3249	686	38	upheld	uphold	VERB
inlawrev-3249	686	39	it	it	PRON
inlawrev-3249	686	40	only	only	ADV
inlawrev-3249	686	41	because	because	SCONJ
inlawrev-3249	686	42	it	it	PRON
inlawrev-3249	686	43	was	be	AUX
inlawrev-3249	686	44	a	a	DET
inlawrev-3249	686	45	bright	bright	ADJ
inlawrev-3249	686	46	-	-	PUNCT
inlawrev-3249	686	47	line	line	NOUN
inlawrev-3249	686	48	test	test	NOUN
inlawrev-3249	686	49	and	and	CCONJ
inlawrev-3249	686	50	164	164	NUM
inlawrev-3249	686	51	.	.	PUNCT
inlawrev-3249	687	1	i	i	PRON
inlawrev-3249	687	2	d.	d.	PROPN
inlawrev-3249	687	3	at	at	ADP
inlawrev-3249	687	4	315	315	NUM
inlawrev-3249	687	5	-	-	SYM
inlawrev-3249	687	6	16	16	NUM
inlawrev-3249	687	7	(	(	PUNCT
inlawrev-3249	687	8	quoting	quote	VERB
inlawrev-3249	687	9	northwestern	northwestern	ADJ
inlawrev-3249	687	10	states	state	NOUN
inlawrev-3249	687	11	portland	portland	PROPN
inlawrev-3249	687	12	cement	cement	PROPN
inlawrev-3249	687	13	co.	co.	PROPN
inlawrev-3249	687	14	v.	v.	ADP
inlawrev-3249	687	15	minnesota	minnesota	PROPN
inlawrev-3249	687	16	,	,	PUNCT
inlawrev-3249	687	17	358	358	NUM
inlawrev-3249	687	18	u.s	u.s	PROPN
inlawrev-3249	687	19	.	.	PROPN
inlawrev-3249	687	20	450,457	450,457	NUM
inlawrev-3249	687	21	-	-	SYM
inlawrev-3249	687	22	58(1959	58(1959	NUM
inlawrev-3249	687	23	)	)	PUNCT
inlawrev-3249	687	24	)	)	PUNCT
inlawrev-3249	687	25	.	.	PUNCT
inlawrev-3249	688	1	1	1	NUM
inlawrev-3249	688	2	65	65	NUM
inlawrev-3249	688	3	.	.	PUNCT
inlawrev-3249	689	1	see	see	VERB
inlawrev-3249	689	2	i	i	PRON
inlawrev-3249	689	3	d.	d.	PROPN
inlawrev-3249	689	4	at	at	ADP
inlawrev-3249	689	5	3	3	NUM
inlawrev-3249	689	6	1	1	NUM
inlawrev-3249	689	7	41	41	NUM
inlawrev-3249	689	8	5	5	NUM
inlawrev-3249	689	9	.	.	PUNCT
inlawrev-3249	690	1	see	see	VERB
inlawrev-3249	690	2	also	also	ADV
inlawrev-3249	690	3	the	the	DET
inlawrev-3249	690	4	federalist	federalist	NOUN
inlawrev-3249	690	5	,	,	PUNCT
inlawrev-3249	690	6	supra	supra	PROPN
inlawrev-3249	690	7	note	note	NOUN
inlawrev-3249	690	8	8	8	NUM
inlawrev-3249	690	9	.	.	NOUN
inlawrev-3249	690	10	166	166	NUM
inlawrev-3249	690	11	.	.	PUNCT
inlawrev-3249	691	1	0m///	0m///	NOUN
inlawrev-3249	691	2	,	,	PUNCT
inlawrev-3249	691	3	504	504	NUM
inlawrev-3249	691	4	u.s	u.s	PROPN
inlawrev-3249	691	5	.	.	PROPN
inlawrev-3249	691	6	at	at	ADP
inlawrev-3249	691	7	314	314	NUM
inlawrev-3249	691	8	-	-	SYM
inlawrev-3249	691	9	15	15	NUM
inlawrev-3249	691	10	.	.	NOUN
inlawrev-3249	691	11	167	167	NUM
inlawrev-3249	691	12	.	.	PUNCT
inlawrev-3249	692	1	5ee	5ee	ADJ
inlawrev-3249	692	2	the	the	DET
inlawrev-3249	692	3	federalist	federalist	NOUN
inlawrev-3249	692	4	,	,	PUNCT
inlawrev-3249	692	5	5mprfl	5mprfl	NUM
inlawrev-3249	692	6	note	note	VERB
inlawrev-3249	692	7	8	8	NUM
inlawrev-3249	692	8	.	.	NOUN
inlawrev-3249	692	9	168	168	NUM
inlawrev-3249	692	10	.	.	PUNCT
inlawrev-3249	693	1	orvis	orvis	PROPN
inlawrev-3249	693	2	co.	co.	PROPN
inlawrev-3249	693	3	v.	v.	ADP
inlawrev-3249	693	4	tax	tax	NOUN
inlawrev-3249	693	5	appeals	appeal	NOUN
inlawrev-3249	693	6	tribunal	tribunal	NOUN
inlawrev-3249	693	7	,	,	PUNCT
inlawrev-3249	693	8	654	654	NUM
inlawrev-3249	693	9	n.e.2d	n.e.2d	NOUN
inlawrev-3249	693	10	954	954	NUM
inlawrev-3249	693	11	,	,	PUNCT
inlawrev-3249	693	12	956	956	NUM
inlawrev-3249	693	13	,	,	PUNCT
inlawrev-3249	693	14	cert	cert	NOUN
inlawrev-3249	693	15	,	,	PUNCT
inlawrev-3249	693	16	denied	deny	VERB
inlawrev-3249	693	17	sub	sub	PROPN
inlawrev-3249	693	18	nom	nom	PROPN
inlawrev-3249	693	19	.	.	PROPN
inlawrev-3249	693	20	1	1	NUM
inlawrev-3249	693	21	16	16	NUM
inlawrev-3249	693	22	s.	s.	PROPN
inlawrev-3249	693	23	ct	ct	PROPN
inlawrev-3249	693	24	.	.	PUNCT
inlawrev-3249	694	1	518(1995	518(1995	NUM
inlawrev-3249	694	2	)	)	PUNCT
inlawrev-3249	694	3	.	.	PUNCT
inlawrev-3249	695	1	1	1	NUM
inlawrev-3249	695	2	69	69	NUM
inlawrev-3249	695	3	.	.	PUNCT
inlawrev-3249	696	1	see	see	VERB
inlawrev-3249	696	2	quill	quill	NOUN
inlawrev-3249	696	3	,	,	PUNCT
inlawrev-3249	696	4	504	504	NUM
inlawrev-3249	696	5	u.s	u.s	PROPN
inlawrev-3249	696	6	.	.	PROPN
inlawrev-3249	696	7	at	at	ADP
inlawrev-3249	696	8	3	3	NUM
inlawrev-3249	696	9	16	16	NUM
inlawrev-3249	696	10	&	&	CCONJ
inlawrev-3249	696	11	n.9	n.9	PROPN
inlawrev-3249	696	12	(	(	PUNCT
inlawrev-3249	696	13	discussing	discuss	VERB
inlawrev-3249	696	14	congress	congress	PROPN
inlawrev-3249	696	15	'	'	PART
inlawrev-3249	696	16	legislation	legislation	NOUN
inlawrev-3249	696	17	regarding	regard	VERB
inlawrev-3249	696	18	income	income	NOUN
inlawrev-3249	696	19	tax	tax	NOUN
inlawrev-3249	696	20	nexus	nexus	NOUN
inlawrev-3249	696	21	,	,	PUNCT
inlawrev-3249	696	22	15	15	NUM
inlawrev-3249	696	23	u.s.c	u.s.c	ADJ
inlawrev-3249	696	24	.	.	PUNCT
inlawrev-3249	697	1	§	§	PROPN
inlawrev-3249	697	2	381	381	NUM
inlawrev-3249	697	3	(	(	PUNCT
inlawrev-3249	697	4	1994	1994	NUM
inlawrev-3249	697	5	)	)	PUNCT
inlawrev-3249	697	6	)	)	PUNCT
inlawrev-3249	697	7	.	.	PUNCT
inlawrev-3249	698	1	significantly	significantly	ADV
inlawrev-3249	698	2	,	,	PUNCT
inlawrev-3249	698	3	if	if	SCONJ
inlawrev-3249	698	4	the	the	DET
inlawrev-3249	698	5	court	court	NOUN
inlawrev-3249	698	6	looked	look	VERB
inlawrev-3249	698	7	to	to	ADP
inlawrev-3249	698	8	congress	congress	PROPN
inlawrev-3249	698	9	'	'	PART
inlawrev-3249	698	10	actions	action	NOUN
inlawrev-3249	698	11	on	on	ADP
inlawrev-3249	698	12	this	this	DET
inlawrev-3249	698	13	separate	separate	ADJ
inlawrev-3249	698	14	but	but	CCONJ
inlawrev-3249	698	15	related	related	ADJ
inlawrev-3249	698	16	subject	subject	NOUN
inlawrev-3249	698	17	,	,	PUNCT
inlawrev-3249	698	18	the	the	DET
inlawrev-3249	698	19	test	test	NOUN
inlawrev-3249	698	20	for	for	ADP
inlawrev-3249	698	21	income	income	NOUN
inlawrev-3249	698	22	tax	tax	NOUN
inlawrev-3249	698	23	nexus	nexus	NOUN
inlawrev-3249	698	24	appears	appear	VERB
inlawrev-3249	698	25	more	more	ADV
inlawrev-3249	698	26	stringent	stringent	ADJ
inlawrev-3249	698	27	than	than	ADP
inlawrev-3249	698	28	that	that	PRON
inlawrev-3249	698	29	for	for	ADP
inlawrev-3249	698	30	sales	sale	NOUN
inlawrev-3249	698	31	and	and	CCONJ
inlawrev-3249	698	32	use	use	VERB
inlawrev-3249	698	33	tax	tax	NOUN
inlawrev-3249	698	34	.	.	PUNCT
inlawrev-3249	699	1	the	the	DET
inlawrev-3249	699	2	relevant	relevant	ADJ
inlawrev-3249	699	3	portion	portion	NOUN
inlawrev-3249	699	4	of	of	ADP
inlawrev-3249	699	5	the	the	DET
inlawrev-3249	699	6	statute	statute	NOUN
inlawrev-3249	699	7	states	state	VERB
inlawrev-3249	699	8	:	:	PUNCT
inlawrev-3249	699	9	"	"	PUNCT
inlawrev-3249	699	10	a	a	DET
inlawrev-3249	699	11	state	state	NOUN
inlawrev-3249	699	12	may	may	AUX
inlawrev-3249	699	13	not	not	PART
inlawrev-3249	699	14	impose	impose	VERB
inlawrev-3249	699	15	a	a	DET
inlawrev-3249	699	16	net	net	ADJ
inlawrev-3249	699	17	income	income	NOUN
inlawrev-3249	699	18	tax	tax	NOUN
inlawrev-3249	699	19	on	on	ADP
inlawrev-3249	699	20	any	any	DET
inlawrev-3249	699	21	person	person	NOUN
inlawrev-3249	699	22	if	if	SCONJ
inlawrev-3249	699	23	that	that	DET
inlawrev-3249	699	24	person	person	NOUN
inlawrev-3249	699	25	's	's	PART
inlawrev-3249	699	26	'	'	PUNCT
inlawrev-3249	699	27	only	only	ADJ
inlawrev-3249	699	28	business	business	NOUN
inlawrev-3249	699	29	activities	activity	NOUN
inlawrev-3249	699	30	within	within	ADP
inlawrev-3249	699	31	such	such	ADJ
inlawrev-3249	699	32	state	state	NOUN
inlawrev-3249	699	33	[	[	X
inlawrev-3249	699	34	involve	involve	X
inlawrev-3249	699	35	]	]	X
inlawrev-3249	699	36	the	the	DET
inlawrev-3249	699	37	solicitation	solicitation	NOUN
inlawrev-3249	699	38	of	of	ADP
inlawrev-3249	699	39	orders	order	NOUN
inlawrev-3249	699	40	[	[	X
inlawrev-3249	699	41	approved	approve	VERB
inlawrev-3249	699	42	]	]	PUNCT
inlawrev-3249	699	43	outside	outside	ADP
inlawrev-3249	699	44	the	the	DET
inlawrev-3249	699	45	state	state	NOUN
inlawrev-3249	699	46	[	[	X
inlawrev-3249	699	47	and	and	CCONJ
inlawrev-3249	699	48	]	]	PUNCT
inlawrev-3249	699	49	filled	fill	VERB
inlawrev-3249	699	50	.	.	PUNCT
inlawrev-3249	699	51	.	.	PUNCT
inlawrev-3249	699	52	.	.	PUNCT
inlawrev-3249	700	1	outside	outside	ADP
inlawrev-3249	700	2	the	the	DET
inlawrev-3249	700	3	state	state	NOUN
inlawrev-3249	700	4	.	.	PUNCT
inlawrev-3249	700	5	'	'	PUNCT
inlawrev-3249	700	6	"	"	PUNCT
inlawrev-3249	701	1	i	i	PRON
inlawrev-3249	701	2	d.	d.	PROPN
inlawrev-3249	701	3	904	904	NUM
inlawrev-3249	701	4	indiana	indiana	PROPN
inlawrev-3249	701	5	law	law	PROPN
inlawrev-3249	701	6	review	review	NOUN
inlawrev-3249	701	7	[	[	X
inlawrev-3249	701	8	vol	vol	NOUN
inlawrev-3249	701	9	.	.	PUNCT
inlawrev-3249	702	1	30:881	30:881	NUM
inlawrev-3249	702	2	stare	stare	NOUN
inlawrev-3249	702	3	decisis	decisis	NOUN
inlawrev-3249	702	4	required	require	VERB
inlawrev-3249	702	5	it	it	PRON
inlawrev-3249	702	6	,	,	PUNCT
inlawrev-3249	702	7	deciding	decide	VERB
inlawrev-3249	702	8	against	against	ADP
inlawrev-3249	702	9	the	the	DET
inlawrev-3249	702	10	taxpayers	taxpayer	NOUN
inlawrev-3249	702	11	became	become	VERB
inlawrev-3249	702	12	a	a	DET
inlawrev-3249	702	13	relatively	relatively	ADV
inlawrev-3249	702	14	simple	simple	ADJ
inlawrev-3249	702	15	task	task	NOUN
inlawrev-3249	702	16	.	.	PUNCT
inlawrev-3249	703	1	the	the	DET
inlawrev-3249	703	2	orvis	orvis	PROPN
inlawrev-3249	703	3	court	court	NOUN
inlawrev-3249	703	4	used	use	VERB
inlawrev-3249	703	5	the	the	DET
inlawrev-3249	703	6	broadest	broad	ADJ
inlawrev-3249	703	7	standard	standard	NOUN
inlawrev-3249	703	8	that	that	PRON
inlawrev-3249	703	9	did	do	AUX
inlawrev-3249	703	10	not	not	PART
inlawrev-3249	703	11	directly	directly	ADV
inlawrev-3249	703	12	contradict	contradict	VERB
inlawrev-3249	703	13	the	the	DET
inlawrev-3249	703	14	u.s	u.s	PROPN
inlawrev-3249	703	15	.	.	PROPN
inlawrev-3249	703	16	supreme	supreme	PROPN
inlawrev-3249	703	17	court	court	PROPN
inlawrev-3249	703	18	,	,	PUNCT
inlawrev-3249	703	19	holding	hold	VERB
inlawrev-3249	703	20	that	that	SCONJ
inlawrev-3249	703	21	the	the	DET
inlawrev-3249	703	22	physical	physical	ADJ
inlawrev-3249	703	23	presence	presence	NOUN
inlawrev-3249	703	24	test	test	NOUN
inlawrev-3249	703	25	meant	mean	VERB
inlawrev-3249	703	26	"	"	PUNCT
inlawrev-3249	703	27	demonstrating	demonstrate	VERB
inlawrev-3249	703	28	more	more	ADJ
inlawrev-3249	703	29	than	than	ADP
inlawrev-3249	703	30	a	a	DET
inlawrev-3249	703	31	slightest	slight	ADJ
inlawrev-3249	703	32	presence	presence	NOUN
inlawrev-3249	703	33	.	.	PUNCT
inlawrev-3249	703	34	"	"	PUNCT
inlawrev-3249	704	1	the	the	DET
inlawrev-3249	704	2	orvis	orvis	PROPN
inlawrev-3249	704	3	court	court	NOUN
inlawrev-3249	704	4	then	then	ADV
inlawrev-3249	704	5	found	find	VERB
inlawrev-3249	704	6	that	that	SCONJ
inlawrev-3249	704	7	the	the	DET
inlawrev-3249	704	8	contracts	contract	NOUN
inlawrev-3249	704	9	which	which	PRON
inlawrev-3249	704	10	both	both	CCONJ
inlawrev-3249	704	11	orvis	orvi	NOUN
inlawrev-3249	704	12	and	and	CCONJ
inlawrev-3249	704	13	vip	vip	NOUN
inlawrev-3249	704	14	had	have	VERB
inlawrev-3249	704	15	within	within	ADP
inlawrev-3249	704	16	new	new	PROPN
inlawrev-3249	704	17	york	york	PROPN
inlawrev-3249	704	18	,	,	PUNCT
inlawrev-3249	704	19	when	when	SCONJ
inlawrev-3249	704	20	taken	take	VERB
inlawrev-3249	704	21	in	in	ADP
inlawrev-3249	704	22	the	the	DET
inlawrev-3249	704	23	light	light	NOUN
inlawrev-3249	704	24	most	most	ADV
inlawrev-3249	704	25	favorable	favorable	ADJ
inlawrev-3249	704	26	to	to	ADP
inlawrev-3249	704	27	the	the	DET
inlawrev-3249	704	28	state	state	NOUN
inlawrev-3249	704	29	,	,	PUNCT
inlawrev-3249	704	30	were	be	AUX
inlawrev-3249	704	31	substantial	substantial	ADJ
inlawrev-3249	704	32	enough	enough	ADV
inlawrev-3249	704	33	to	to	PART
inlawrev-3249	704	34	meet	meet	VERB
inlawrev-3249	704	35	that	that	DET
inlawrev-3249	704	36	test	test	NOUN
inlawrev-3249	704	37	.	.	PUNCT
inlawrev-3249	705	1	3	3	X
inlawrev-3249	705	2	.	.	X
inlawrev-3249	705	3	is	be	AUX
inlawrev-3249	705	4	new	new	PROPN
inlawrev-3249	705	5	york	york	PROPN
inlawrev-3249	705	6	's	's	PART
inlawrev-3249	705	7	standard	standard	NOUN
inlawrev-3249	705	8	the	the	DET
inlawrev-3249	705	9	only	only	ADJ
inlawrev-3249	705	10	one	one	NUM
inlawrev-3249	705	11	that	that	PRON
inlawrev-3249	705	12	fulfills	fulfill	VERB
inlawrev-3249	705	13	quill	quill	PROPN
inlawrev-3249	705	14	's	's	PART
inlawrev-3249	705	15	intent?—the	intent?—the	DET
inlawrev-3249	705	16	new	new	PROPN
inlawrev-3249	705	17	york	york	PROPN
inlawrev-3249	705	18	court	court	PROPN
inlawrev-3249	705	19	of	of	ADP
inlawrev-3249	705	20	appeals	appeals	PROPN
inlawrev-3249	705	21	concluded	conclude	VERB
inlawrev-3249	705	22	that	that	SCONJ
inlawrev-3249	705	23	its	its	PRON
inlawrev-3249	705	24	standard	standard	NOUN
inlawrev-3249	705	25	,	,	PUNCT
inlawrev-3249	705	26	"	"	PUNCT
inlawrev-3249	705	27	demonstrably	demonstrably	ADV
inlawrev-3249	705	28	more	more	ADJ
inlawrev-3249	705	29	than	than	ADP
inlawrev-3249	705	30	a	a	DET
inlawrev-3249	705	31	slightest	slight	ADJ
inlawrev-3249	705	32	presence	presence	NOUN
inlawrev-3249	705	33	,	,	PUNCT
inlawrev-3249	705	34	"	"	PUNCT
inlawrev-3249	705	35	was	be	AUX
inlawrev-3249	705	36	the	the	DET
inlawrev-3249	705	37	only	only	ADJ
inlawrev-3249	705	38	standard	standard	NOUN
inlawrev-3249	705	39	that	that	PRON
inlawrev-3249	705	40	could	could	AUX
inlawrev-3249	705	41	fulfill	fulfill	VERB
inlawrev-3249	705	42	quill	quill	PROPN
inlawrev-3249	705	43	's	's	PART
inlawrev-3249	705	44	bright	bright	ADJ
inlawrev-3249	705	45	-	-	PUNCT
inlawrev-3249	705	46	hne	hne	NOUN
inlawrev-3249	705	47	rule	rule	NOUN
inlawrev-3249	705	48	mandate	mandate	NOUN
inlawrev-3249	705	49	.	.	PUNCT
inlawrev-3249	706	1	'	'	PUNCT
inlawrev-3249	706	2	^^	^^	PUNCT
inlawrev-3249	706	3	it	it	PRON
inlawrev-3249	706	4	expressly	expressly	ADV
inlawrev-3249	706	5	rejected	reject	VERB
inlawrev-3249	706	6	any	any	DET
inlawrev-3249	706	7	reading	reading	NOUN
inlawrev-3249	706	8	of	of	ADP
inlawrev-3249	706	9	quill	quill	NOUN
inlawrev-3249	706	10	that	that	PRON
inlawrev-3249	706	11	would	would	AUX
inlawrev-3249	706	12	"	"	PUNCT
inlawrev-3249	706	13	elevate	elevate	VERB
inlawrev-3249	706	14	"	"	PUNCT
inlawrev-3249	706	15	the	the	DET
inlawrev-3249	706	16	standard	standard	NOUN
inlawrev-3249	706	17	to	to	ADP
inlawrev-3249	706	18	a	a	DET
inlawrev-3249	706	19	"	"	PUNCT
inlawrev-3249	706	20	substantial	substantial	ADJ
inlawrev-3249	706	21	physical	physical	ADJ
inlawrev-3249	706	22	presence	presence	NOUN
inlawrev-3249	706	23	.	.	PUNCT
inlawrev-3249	706	24	"^^^	"^^^	PUNCT
inlawrev-3249	707	1	the	the	DET
inlawrev-3249	707	2	majority	majority	NOUN
inlawrev-3249	707	3	supported	support	VERB
inlawrev-3249	707	4	its	its	PRON
inlawrev-3249	707	5	decision	decision	NOUN
inlawrev-3249	707	6	with	with	ADP
inlawrev-3249	707	7	questionable	questionable	ADJ
inlawrev-3249	707	8	readings	reading	NOUN
inlawrev-3249	707	9	of	of	ADP
inlawrev-3249	707	10	the	the	DET
inlawrev-3249	707	11	supreme	supreme	PROPN
inlawrev-3249	707	12	court	court	PROPN
inlawrev-3249	707	13	's	's	PART
inlawrev-3249	707	14	opinions	opinion	NOUN
inlawrev-3249	707	15	in	in	ADP
inlawrev-3249	707	16	quill	quill	PROPN
inlawrev-3249	707	17	and	and	CCONJ
inlawrev-3249	707	18	oklahoma	oklahoma	PROPN
inlawrev-3249	707	19	tax	tax	PROPN
inlawrev-3249	707	20	commission	commission	PROPN
inlawrev-3249	707	21	v.	v.	PROPN
inlawrev-3249	707	22	jefferson	jefferson	PROPN
inlawrev-3249	707	23	lines	lines	PROPN
inlawrev-3249	707	24	,	,	PUNCT
inlawrev-3249	707	25	inc	inc	PROPN
inlawrev-3249	707	26	.	.	PROPN
inlawrev-3249	708	1	first	first	ADV
inlawrev-3249	708	2	,	,	PUNCT
inlawrev-3249	708	3	it	it	PRON
inlawrev-3249	708	4	said	say	VERB
inlawrev-3249	708	5	''	''	PUNCT
inlawrev-3249	708	6	quill	quill	NOUN
inlawrev-3249	708	7	simply	simply	ADV
inlawrev-3249	708	8	can	can	AUX
inlawrev-3249	708	9	not	not	PART
inlawrev-3249	708	10	be	be	AUX
inlawrev-3249	708	11	read	read	VERB
inlawrev-3249	708	12	as	as	ADP
inlawrev-3249	708	13	equating	equate	VERB
inlawrev-3249	708	14	a	a	DET
inlawrev-3249	708	15	substantial	substantial	ADJ
inlawrev-3249	708	16	physical	physical	ADJ
inlawrev-3249	708	17	presence	presence	NOUN
inlawrev-3249	708	18	of	of	ADP
inlawrev-3249	708	19	the	the	DET
inlawrev-3249	708	20	vendor	vendor	NOUN
inlawrev-3249	708	21	in	in	ADP
inlawrev-3249	708	22	the	the	DET
inlawrev-3249	708	23	taxing	tax	VERB
inlawrev-3249	708	24	state	state	NOUN
inlawrev-3249	708	25	with	with	ADP
inlawrev-3249	708	26	the	the	DET
inlawrev-3249	708	27	substantial	substantial	ADJ
inlawrev-3249	708	28	nexus	nexus	NOUN
inlawrev-3249	708	29	prong	prong	NOUN
inlawrev-3249	708	30	of	of	ADP
inlawrev-3249	708	31	the	the	DET
inlawrev-3249	708	32	complete	complete	ADJ
inlawrev-3249	708	33	auto	auto	NOUN
inlawrev-3249	708	34	test	test	NOUN
inlawrev-3249	708	35	,	,	PUNCT
inlawrev-3249	708	36	as	as	SCONJ
inlawrev-3249	708	37	the	the	DET
inlawrev-3249	708	38	appellate	appellate	ADJ
inlawrev-3249	708	39	division	division	NOUN
inlawrev-3249	708	40	's	's	PART
inlawrev-3249	708	41	interpretation	interpretation	NOUN
inlawrev-3249	708	42	would	would	AUX
inlawrev-3249	708	43	require	require	VERB
inlawrev-3249	708	44	.	.	PUNCT
inlawrev-3249	708	45	"^^^	"^^^	PUNCT
inlawrev-3249	709	1	although	although	SCONJ
inlawrev-3249	709	2	this	this	PRON
inlawrev-3249	709	3	may	may	AUX
inlawrev-3249	709	4	have	have	AUX
inlawrev-3249	709	5	been	be	AUX
inlawrev-3249	709	6	the	the	DET
inlawrev-3249	709	7	supreme	supreme	PROPN
inlawrev-3249	709	8	court	court	PROPN
inlawrev-3249	709	9	's	's	PART
inlawrev-3249	709	10	intent	intent	NOUN
inlawrev-3249	709	11	,	,	PUNCT
inlawrev-3249	709	12	it	it	PRON
inlawrev-3249	709	13	is	be	AUX
inlawrev-3249	709	14	hardly	hardly	ADV
inlawrev-3249	709	15	a	a	DET
inlawrev-3249	709	16	forgone	forgone	ADJ
inlawrev-3249	709	17	conclusion	conclusion	NOUN
inlawrev-3249	709	18	.	.	PUNCT
inlawrev-3249	710	1	nowhere	nowhere	ADV
inlawrev-3249	710	2	in	in	ADP
inlawrev-3249	710	3	quill	quill	NOUN
inlawrev-3249	710	4	did	do	AUX
inlawrev-3249	710	5	the	the	DET
inlawrev-3249	710	6	supreme	supreme	PROPN
inlawrev-3249	710	7	court	court	PROPN
inlawrev-3249	710	8	refute	refute	VERB
inlawrev-3249	710	9	or	or	CCONJ
inlawrev-3249	710	10	embrace	embrace	VERB
inlawrev-3249	710	11	that	that	DET
inlawrev-3249	710	12	terminology	terminology	NOUN
inlawrev-3249	710	13	;	;	PUNCT
inlawrev-3249	710	14	the	the	DET
inlawrev-3249	710	15	court	court	NOUN
inlawrev-3249	710	16	never	never	ADV
inlawrev-3249	710	17	even	even	ADV
inlawrev-3249	710	18	mentioned	mention	VERB
inlawrev-3249	710	19	it	it	PRON
inlawrev-3249	710	20	.	.	PUNCT
inlawrev-3249	711	1	next	next	ADV
inlawrev-3249	711	2	,	,	PUNCT
inlawrev-3249	711	3	it	it	PRON
inlawrev-3249	711	4	concluded	conclude	VERB
inlawrev-3249	711	5	that	that	SCONJ
inlawrev-3249	711	6	acceptance	acceptance	NOUN
inlawrev-3249	711	7	of	of	ADP
inlawrev-3249	711	8	the	the	DET
inlawrev-3249	711	9	standard	standard	NOUN
inlawrev-3249	711	10	of	of	ADP
inlawrev-3249	711	11	"	"	PUNCT
inlawrev-3249	711	12	substantial	substantial	ADJ
inlawrev-3249	711	13	physical	physical	ADJ
inlawrev-3249	711	14	presence	presence	NOUN
inlawrev-3249	711	15	"	"	PUNCT
inlawrev-3249	711	16	would	would	AUX
inlawrev-3249	711	17	"	"	PUNCT
inlawrev-3249	711	18	destroy	destroy	VERB
inlawrev-3249	711	19	the	the	DET
inlawrev-3249	711	20	bright	bright	ADJ
inlawrev-3249	711	21	-	-	PUNCT
inlawrev-3249	711	22	line	line	NOUN
inlawrev-3249	711	23	rule	rule	NOUN
inlawrev-3249	711	24	the	the	DET
inlawrev-3249	711	25	supreme	supreme	PROPN
inlawrev-3249	711	26	court	court	PROPN
inlawrev-3249	711	27	in	in	ADP
inlawrev-3249	711	28	quill	quill	PROPN
inlawrev-3249	711	29	thought	think	VERB
inlawrev-3249	711	30	it	it	PRON
inlawrev-3249	711	31	was	be	AUX
inlawrev-3249	711	32	preserving	preserve	VERB
inlawrev-3249	711	33	in	in	ADP
inlawrev-3249	711	34	declining	decline	VERB
inlawrev-3249	711	35	completely	completely	ADV
inlawrev-3249	711	36	to	to	PART
inlawrev-3249	711	37	overrule	overrule	VERB
inlawrev-3249	711	38	bellas	bellas	PROPN
inlawrev-3249	711	39	hesst^^^	hesst^^^	PROPN
inlawrev-3249	712	1	the	the	DET
inlawrev-3249	712	2	new	new	PROPN
inlawrev-3249	712	3	york	york	PROPN
inlawrev-3249	712	4	court	court	PROPN
inlawrev-3249	712	5	argued	argue	VERB
inlawrev-3249	712	6	that	that	SCONJ
inlawrev-3249	712	7	the	the	DET
inlawrev-3249	712	8	adoption	adoption	NOUN
inlawrev-3249	712	9	of	of	ADP
inlawrev-3249	712	10	that	that	DET
inlawrev-3249	712	11	standard	standard	NOUN
inlawrev-3249	712	12	would	would	AUX
inlawrev-3249	712	13	"	"	PUNCT
inlawrev-3249	712	14	[	[	X
inlawrev-3249	712	15	ijnevitably	ijnevitably	ADV
inlawrev-3249	712	16	.	.	PUNCT
inlawrev-3249	712	17	.	.	PUNCT
inlawrev-3249	712	18	.	.	PUNCT
inlawrev-3249	713	1	require	require	VERB
inlawrev-3249	713	2	a	a	DET
inlawrev-3249	713	3	'	'	PUNCT
inlawrev-3249	713	4	case	case	NOUN
inlawrev-3249	713	5	~	~	SYM
inlawrev-3249	713	6	by	by	ADP
inlawrev-3249	713	7	-	-	PUNCT
inlawrev-3249	713	8	case	case	NOUN
inlawrev-3249	713	9	evaluation	evaluation	NOUN
inlawrev-3249	713	10	of	of	ADP
inlawrev-3249	713	11	the	the	DET
inlawrev-3249	713	12	actual	actual	ADJ
inlawrev-3249	713	13	burdens	burden	NOUN
inlawrev-3249	713	14	imposed	impose	VERB
inlawrev-3249	713	15	'	'	PUNCT
inlawrev-3249	713	16	on	on	ADP
inlawrev-3249	713	17	the	the	DET
inlawrev-3249	713	18	individual	individual	ADJ
inlawrev-3249	713	19	vendor	vendor	NOUN
inlawrev-3249	713	20	involving	involve	VERB
inlawrev-3249	713	21	a	a	DET
inlawrev-3249	713	22	weighing	weighing	NOUN
inlawrev-3249	713	23	of	of	ADP
inlawrev-3249	713	24	factors	factor	NOUN
inlawrev-3249	713	25	such	such	ADJ
inlawrev-3249	713	26	as	as	ADP
inlawrev-3249	713	27	number	number	NOUN
inlawrev-3249	713	28	of	of	ADP
inlawrev-3249	713	29	local	local	ADJ
inlawrev-3249	713	30	visits	visit	NOUN
inlawrev-3249	713	31	,	,	PUNCT
inlawrev-3249	713	32	size	size	NOUN
inlawrev-3249	713	33	of	of	ADP
inlawrev-3249	713	34	local	local	ADJ
inlawrev-3249	713	35	sales	sale	NOUN
inlawrev-3249	713	36	offices	office	NOUN
inlawrev-3249	713	37	,	,	PUNCT
inlawrev-3249	713	38	intensity	intensity	NOUN
inlawrev-3249	713	39	of	of	ADP
inlawrev-3249	713	40	direct	direct	ADJ
inlawrev-3249	713	41	solicitations	solicitation	NOUN
inlawrev-3249	713	42	,	,	PUNCT
inlawrev-3249	713	43	etc	etc	X
inlawrev-3249	713	44	.	.	X
inlawrev-3249	713	45	,	,	PUNCT
inlawrev-3249	713	46	rather	rather	ADV
inlawrev-3249	713	47	than	than	ADP
inlawrev-3249	713	48	the	the	DET
inlawrev-3249	713	49	clear	clear	ADV
inlawrev-3249	713	50	-	-	PUNCT
inlawrev-3249	713	51	cut	cut	VERB
inlawrev-3249	713	52	line	line	NOUN
inlawrev-3249	713	53	of	of	ADP
inlawrev-3249	713	54	demarcation	demarcation	NOUN
inlawrev-3249	713	55	the	the	DET
inlawrev-3249	713	56	supreme	supreme	PROPN
inlawrev-3249	713	57	court	court	PROPN
inlawrev-3249	713	58	sought	seek	VERB
inlawrev-3249	713	59	to	to	PART
inlawrev-3249	713	60	keep	keep	VERB
inlawrev-3249	713	61	intact	intact	ADJ
inlawrev-3249	713	62	by	by	ADP
inlawrev-3249	713	63	its	its	PRON
inlawrev-3249	713	64	decision	decision	NOUN
inlawrev-3249	713	65	in	in	ADP
inlawrev-3249	713	66	quill	quill	NOUN
inlawrev-3249	713	67	.	.	PUNCT
inlawrev-3249	714	1	''^^^	''^^^	NOUN
inlawrev-3249	714	2	in	in	ADP
inlawrev-3249	714	3	so	so	ADV
inlawrev-3249	714	4	stating	stating	ADJ
inlawrev-3249	714	5	,	,	PUNCT
inlawrev-3249	714	6	the	the	DET
inlawrev-3249	714	7	court	court	NOUN
inlawrev-3249	714	8	has	have	AUX
inlawrev-3249	714	9	implied	imply	VERB
inlawrev-3249	714	10	that	that	SCONJ
inlawrev-3249	714	11	its	its	PRON
inlawrev-3249	714	12	interpretation	interpretation	NOUN
inlawrev-3249	714	13	does	do	AUX
inlawrev-3249	714	14	not	not	PART
inlawrev-3249	714	15	require	require	VERB
inlawrev-3249	714	16	a	a	DET
inlawrev-3249	714	17	caseby	caseby	ADJ
inlawrev-3249	714	18	-	-	PUNCT
inlawrev-3249	714	19	case	case	NOUN
inlawrev-3249	714	20	analysis	analysis	NOUN
inlawrev-3249	714	21	.	.	PUNCT
inlawrev-3249	715	1	there	there	PRON
inlawrev-3249	715	2	are	be	VERB
inlawrev-3249	715	3	two	two	NUM
inlawrev-3249	715	4	major	major	ADJ
inlawrev-3249	715	5	problems	problem	NOUN
inlawrev-3249	715	6	with	with	ADP
inlawrev-3249	715	7	the	the	DET
inlawrev-3249	715	8	reasoning	reasoning	NOUN
inlawrev-3249	715	9	new	new	PROPN
inlawrev-3249	715	10	york	york	PROPN
inlawrev-3249	715	11	used	use	VERB
inlawrev-3249	715	12	to	to	PART
inlawrev-3249	715	13	reach	reach	VERB
inlawrev-3249	715	14	this	this	DET
inlawrev-3249	715	15	conclusion	conclusion	NOUN
inlawrev-3249	715	16	.	.	PUNCT
inlawrev-3249	716	1	first	first	ADV
inlawrev-3249	716	2	,	,	PUNCT
inlawrev-3249	716	3	despite	despite	SCONJ
inlawrev-3249	716	4	its	its	PRON
inlawrev-3249	716	5	conclusion	conclusion	NOUN
inlawrev-3249	716	6	to	to	ADP
inlawrev-3249	716	7	the	the	DET
inlawrev-3249	716	8	contrary	contrary	NOUN
inlawrev-3249	716	9	,	,	PUNCT
inlawrev-3249	716	10	new	new	PROPN
inlawrev-3249	716	11	york	york	PROPN
inlawrev-3249	716	12	's	's	PART
inlawrev-3249	716	13	standard	standard	NOUN
inlawrev-3249	716	14	obviously	obviously	ADV
inlawrev-3249	716	15	invites	invite	VERB
inlawrev-3249	716	16	a	a	DET
inlawrev-3249	716	17	"	"	PUNCT
inlawrev-3249	716	18	case	case	NOUN
inlawrev-3249	716	19	-	-	PUNCT
inlawrev-3249	716	20	by	by	ADP
inlawrev-3249	716	21	-	-	PUNCT
inlawrev-3249	716	22	case	case	NOUN
inlawrev-3249	716	23	"	"	PUNCT
inlawrev-3249	716	24	analysis	analysis	NOUN
inlawrev-3249	716	25	.	.	PUNCT
inlawrev-3249	717	1	second	second	ADJ
inlawrev-3249	717	2	,	,	PUNCT
inlawrev-3249	717	3	new	new	PROPN
inlawrev-3249	717	4	york	york	PROPN
inlawrev-3249	717	5	relies	rely	VERB
inlawrev-3249	717	6	on	on	ADP
inlawrev-3249	717	7	jefferson	jefferson	PROPN
inlawrev-3249	717	8	lines	line	NOUN
inlawrev-3249	717	9	for	for	ADP
inlawrev-3249	717	10	support	support	NOUN
inlawrev-3249	717	11	of	of	ADP
inlawrev-3249	717	12	a	a	DET
inlawrev-3249	717	13	proposition	proposition	NOUN
inlawrev-3249	717	14	not	not	PART
inlawrev-3249	717	15	at	at	ADP
inlawrev-3249	717	16	issue	issue	NOUN
inlawrev-3249	717	17	in	in	ADP
inlawrev-3249	717	18	that	that	DET
inlawrev-3249	717	19	case	case	NOUN
inlawrev-3249	717	20	.	.	PUNCT
inlawrev-3249	718	1	'^^	'^^	PROPN
inlawrev-3249	718	2	new	new	PROPN
inlawrev-3249	718	3	york	york	PROPN
inlawrev-3249	718	4	first	first	ADV
inlawrev-3249	718	5	alleged	allege	VERB
inlawrev-3249	718	6	that	that	SCONJ
inlawrev-3249	718	7	the	the	DET
inlawrev-3249	718	8	lower	low	ADJ
inlawrev-3249	718	9	court	court	NOUN
inlawrev-3249	718	10	's	's	PART
inlawrev-3249	718	11	"	"	PUNCT
inlawrev-3249	718	12	substantial	substantial	ADJ
inlawrev-3249	718	13	physical	physical	ADJ
inlawrev-3249	718	14	presence	presence	NOUN
inlawrev-3249	718	15	"	"	PUNCT
inlawrev-3249	718	16	requirement	requirement	NOUN
inlawrev-3249	718	17	interpretation	interpretation	NOUN
inlawrev-3249	718	18	would	would	AUX
inlawrev-3249	718	19	destroy	destroy	VERB
inlawrev-3249	718	20	bellas	bellas	PROPN
inlawrev-3249	718	21	hess	hess	PROPN
inlawrev-3249	718	22	'	'	PART
inlawrev-3249	718	23	bright	bright	ADJ
inlawrev-3249	718	24	-	-	PUNCT
inlawrev-3249	718	25	line	line	NOUN
inlawrev-3249	718	26	rule	rule	NOUN
inlawrev-3249	718	27	by	by	ADP
inlawrev-3249	718	28	requiring	require	VERB
inlawrev-3249	718	29	a	a	DET
inlawrev-3249	718	30	"	"	PUNCT
inlawrev-3249	718	31	case	case	NOUN
inlawrev-3249	718	32	-	-	PUNCT
inlawrev-3249	718	33	by	by	ADP
inlawrev-3249	718	34	~	~	NOUN
inlawrev-3249	718	35	case	case	NOUN
inlawrev-3249	718	36	"	"	PUNCT
inlawrev-3249	718	37	analysis	analysis	NOUN
inlawrev-3249	718	38	and	and	CCONJ
inlawrev-3249	718	39	therefore	therefore	ADV
inlawrev-3249	718	40	should	should	AUX
inlawrev-3249	718	41	be	be	AUX
inlawrev-3249	718	42	rejected	reject	VERB
inlawrev-3249	718	43	.	.	PUNCT
inlawrev-3249	719	1	although	although	SCONJ
inlawrev-3249	719	2	a	a	DET
inlawrev-3249	719	3	"	"	PUNCT
inlawrev-3249	719	4	substantial	substantial	ADJ
inlawrev-3249	719	5	physical	physical	ADJ
inlawrev-3249	719	6	presence	presence	NOUN
inlawrev-3249	719	7	"	"	PUNCT
inlawrev-3249	719	8	standard	standard	NOUN
inlawrev-3249	719	9	invites	invite	VERB
inlawrev-3249	719	10	a	a	DET
inlawrev-3249	719	11	case	case	NOUN
inlawrev-3249	719	12	-	-	PUNCT
inlawrev-3249	719	13	by	by	ADP
inlawrev-3249	719	14	-	-	PUNCT
inlawrev-3249	719	15	case	case	NOUN
inlawrev-3249	719	16	analysis	analysis	NOUN
inlawrev-3249	719	17	,	,	PUNCT
inlawrev-3249	719	18	so	so	ADV
inlawrev-3249	719	19	does	do	VERB
inlawrev-3249	719	20	almost	almost	ADV
inlawrev-3249	719	21	any	any	DET
inlawrev-3249	719	22	interpretation	interpretation	NOUN
inlawrev-3249	719	23	of	of	ADP
inlawrev-3249	719	24	phrase	phrase	NOUN
inlawrev-3249	719	25	"	"	PUNCT
inlawrev-3249	719	26	substantial	substantial	ADJ
inlawrev-3249	719	27	nexus	nexus	NOUN
inlawrev-3249	719	28	.	.	PUNCT
inlawrev-3249	719	29	"	"	PUNCT
inlawrev-3249	720	1	in	in	ADP
inlawrev-3249	720	2	declaring	declare	VERB
inlawrev-3249	720	3	the	the	DET
inlawrev-3249	720	4	standard	standard	NOUN
inlawrev-3249	720	5	to	to	PART
inlawrev-3249	720	6	be	be	AUX
inlawrev-3249	720	7	"	"	PUNCT
inlawrev-3249	720	8	demonstrably	demonstrably	ADV
inlawrev-3249	720	9	more	more	ADJ
inlawrev-3249	720	10	than	than	ADP
inlawrev-3249	720	11	a	a	DET
inlawrev-3249	720	12	slightest	slight	ADJ
inlawrev-3249	720	13	presence	presence	NOUN
inlawrev-3249	720	14	,	,	PUNCT
inlawrev-3249	720	15	"	"	PUNCT
inlawrev-3249	720	16	the	the	DET
inlawrev-3249	720	17	court	court	NOUN
inlawrev-3249	720	18	is	be	AUX
inlawrev-3249	720	19	still	still	ADV
inlawrev-3249	720	20	permitting	permit	VERB
inlawrev-3249	720	21	reasonable	reasonable	ADJ
inlawrev-3249	720	22	minds	mind	NOUN
inlawrev-3249	720	23	to	to	PART
inlawrev-3249	720	24	differ	differ	VERB
inlawrev-3249	720	25	about	about	ADP
inlawrev-3249	720	26	what	what	DET
inlawrev-3249	720	27	level	level	NOUN
inlawrev-3249	720	28	of	of	ADP
inlawrev-3249	720	29	activity	activity	NOUN
inlawrev-3249	720	30	is	be	AUX
inlawrev-3249	720	31	"	"	PUNCT
inlawrev-3249	720	32	demonstrably	demonstrably	ADV
inlawrev-3249	720	33	"	"	PUNCT
inlawrev-3249	720	34	more	more	ADJ
inlawrev-3249	720	35	170	170	NUM
inlawrev-3249	720	36	.	.	PUNCT
inlawrev-3249	721	1	orvis	orvis	PROPN
inlawrev-3249	721	2	,	,	PUNCT
inlawrev-3249	721	3	654	654	NUM
inlawrev-3249	721	4	n.e.2d	n.e.2d	NOUN
inlawrev-3249	721	5	at	at	ADP
inlawrev-3249	721	6	960	960	NUM
inlawrev-3249	721	7	.	.	PUNCT
inlawrev-3249	721	8	171	171	NUM
inlawrev-3249	721	9	.	.	PUNCT
inlawrev-3249	722	1	jd	jd	PROPN
inlawrev-3249	722	2	.	.	NOUN
inlawrev-3249	722	3	111	111	NUM
inlawrev-3249	722	4	.	.	PUNCT
inlawrev-3249	723	1	i	i	PRON
inlawrev-3249	723	2	d.	d.	PROPN
inlawrev-3249	723	3	^i	^i	PUNCT
inlawrev-3249	723	4	959	959	NUM
inlawrev-3249	723	5	.	.	PUNCT
inlawrev-3249	724	1	173	173	NUM
inlawrev-3249	724	2	.	.	PUNCT
inlawrev-3249	725	1	/j	/j	INTJ
inlawrev-3249	725	2	.	.	PUNCT
inlawrev-3249	726	1	at	at	ADP
inlawrev-3249	726	2	960	960	NUM
inlawrev-3249	726	3	.	.	NOUN
inlawrev-3249	726	4	1	1	NUM
inlawrev-3249	726	5	74	74	NUM
inlawrev-3249	726	6	.	.	PUNCT
inlawrev-3249	727	1	i	i	PRON
inlawrev-3249	727	2	d.	d.	PROPN
inlawrev-3249	727	3	(	(	PUNCT
inlawrev-3249	727	4	quoting	quote	VERB
inlawrev-3249	727	5	quill	quill	NOUN
inlawrev-3249	727	6	,	,	PUNCT
inlawrev-3249	727	7	504	504	NUM
inlawrev-3249	727	8	u.s	u.s	PROPN
inlawrev-3249	727	9	.	.	PROPN
inlawrev-3249	727	10	at	at	ADP
inlawrev-3249	727	11	3	3	NUM
inlawrev-3249	727	12	1	1	NUM
inlawrev-3249	727	13	5	5	NUM
inlawrev-3249	727	14	)	)	PUNCT
inlawrev-3249	727	15	.	.	PUNCT
inlawrev-3249	728	1	175	175	NUM
inlawrev-3249	728	2	.	.	PUNCT
inlawrev-3249	729	1	see	see	VERB
inlawrev-3249	729	2	oklahoma	oklahoma	PROPN
inlawrev-3249	729	3	tax	tax	PROPN
inlawrev-3249	729	4	comm'n	comm'n	PROPN
inlawrev-3249	729	5	v.	v.	PROPN
inlawrev-3249	729	6	jefferson	jefferson	PROPN
inlawrev-3249	729	7	lines	lines	PROPN
inlawrev-3249	729	8	,	,	PUNCT
inlawrev-3249	729	9	inc	inc	PROPN
inlawrev-3249	729	10	.	.	PROPN
inlawrev-3249	729	11	,	,	PUNCT
inlawrev-3249	729	12	514	514	NUM
inlawrev-3249	729	13	u.s	u.s	PROPN
inlawrev-3249	729	14	.	.	PROPN
inlawrev-3249	729	15	175	175	NUM
inlawrev-3249	729	16	(	(	PUNCT
inlawrev-3249	729	17	1995	1995	NUM
inlawrev-3249	729	18	)	)	PUNCT
inlawrev-3249	729	19	.	.	PUNCT
inlawrev-3249	730	1	1	1	NUM
inlawrev-3249	730	2	997	997	NUM
inlawrev-3249	730	3	]	]	PUNCT
inlawrev-3249	730	4	mail	mail	NOUN
inlawrev-3249	730	5	order	order	NOUN
inlawrev-3249	730	6	retailers	retailer	NOUN
inlawrev-3249	730	7	905	905	NUM
inlawrev-3249	730	8	than	than	ADP
inlawrev-3249	730	9	a	a	DET
inlawrev-3249	730	10	slightest	slight	ADJ
inlawrev-3249	730	11	presence	presence	NOUN
inlawrev-3249	730	12	and	and	CCONJ
inlawrev-3249	730	13	what	what	DET
inlawrev-3249	730	14	level	level	NOUN
inlawrev-3249	730	15	of	of	ADP
inlawrev-3249	730	16	activity	activity	NOUN
inlawrev-3249	730	17	constitutes	constitute	VERB
inlawrev-3249	730	18	only	only	ADV
inlawrev-3249	730	19	the	the	DET
inlawrev-3249	730	20	"	"	PUNCT
inlawrev-3249	730	21	slightest	slight	ADJ
inlawrev-3249	730	22	presence	presence	NOUN
inlawrev-3249	730	23	.	.	PUNCT
inlawrev-3249	730	24	"	"	PUNCT
inlawrev-3249	731	1	by	by	ADP
inlawrev-3249	731	2	its	its	PRON
inlawrev-3249	731	3	very	very	ADJ
inlawrev-3249	731	4	nature	nature	NOUN
inlawrev-3249	731	5	,	,	PUNCT
inlawrev-3249	731	6	the	the	DET
inlawrev-3249	731	7	supreme	supreme	PROPN
inlawrev-3249	731	8	court	court	PROPN
inlawrev-3249	731	9	's	's	PART
inlawrev-3249	731	10	refusal	refusal	NOUN
inlawrev-3249	731	11	to	to	PART
inlawrev-3249	731	12	further	far	ADV
inlawrev-3249	731	13	define	define	VERB
inlawrev-3249	731	14	the	the	DET
inlawrev-3249	731	15	standard	standard	NOUN
inlawrev-3249	731	16	of	of	ADP
inlawrev-3249	731	17	"	"	PUNCT
inlawrev-3249	731	18	substantial	substantial	ADJ
inlawrev-3249	731	19	nexus	nexus	NOUN
inlawrev-3249	731	20	"	"	PUNCT
inlawrev-3249	731	21	engenders	engender	VERB
inlawrev-3249	731	22	a	a	DET
inlawrev-3249	731	23	discussion	discussion	NOUN
inlawrev-3249	731	24	of	of	ADP
inlawrev-3249	731	25	what	what	DET
inlawrev-3249	731	26	activity	activity	NOUN
inlawrev-3249	731	27	is	be	AUX
inlawrev-3249	731	28	"	"	PUNCT
inlawrev-3249	731	29	substantial	substantial	ADJ
inlawrev-3249	731	30	"	"	PUNCT
inlawrev-3249	731	31	enough	enough	ADJ
inlawrev-3249	731	32	to	to	PART
inlawrev-3249	731	33	satisfy	satisfy	VERB
inlawrev-3249	731	34	the	the	DET
inlawrev-3249	731	35	nexus	nexus	NOUN
inlawrev-3249	731	36	requirement	requirement	NOUN
inlawrev-3249	731	37	.	.	PUNCT
inlawrev-3249	732	1	second	second	ADJ
inlawrev-3249	732	2	,	,	PUNCT
inlawrev-3249	732	3	the	the	DET
inlawrev-3249	732	4	new	new	PROPN
inlawrev-3249	732	5	york	york	PROPN
inlawrev-3249	732	6	court	court	PROPN
inlawrev-3249	732	7	relies	rely	VERB
inlawrev-3249	732	8	on	on	ADP
inlawrev-3249	732	9	the	the	DET
inlawrev-3249	732	10	most	most	ADV
inlawrev-3249	732	11	recent	recent	ADJ
inlawrev-3249	732	12	supreme	supreme	PROPN
inlawrev-3249	732	13	court	court	PROPN
inlawrev-3249	732	14	case	case	NOUN
inlawrev-3249	732	15	in	in	ADP
inlawrev-3249	732	16	the	the	DET
inlawrev-3249	732	17	sales	sale	NOUN
inlawrev-3249	732	18	and	and	CCONJ
inlawrev-3249	732	19	use	use	VERB
inlawrev-3249	732	20	tax	tax	NOUN
inlawrev-3249	732	21	area	area	NOUN
inlawrev-3249	732	22	,	,	PUNCT
inlawrev-3249	732	23	jefferson	jefferson	PROPN
inlawrev-3249	732	24	lines^	lines^	PROPN
inlawrev-3249	732	25	to	to	PART
inlawrev-3249	732	26	undermine	undermine	VERB
inlawrev-3249	732	27	quilvs	quilvs	NOUN
inlawrev-3249	732	28	adherence	adherence	NOUN
inlawrev-3249	732	29	to	to	ADP
inlawrev-3249	732	30	the	the	DET
inlawrev-3249	732	31	physical	physical	ADJ
inlawrev-3249	732	32	presence	presence	NOUN
inlawrev-3249	732	33	requirement	requirement	NOUN
inlawrev-3249	732	34	.	.	PUNCT
inlawrev-3249	733	1	the	the	DET
inlawrev-3249	733	2	new	new	PROPN
inlawrev-3249	733	3	york	york	PROPN
inlawrev-3249	733	4	court	court	PROPN
inlawrev-3249	733	5	said	say	VERB
inlawrev-3249	733	6	[	[	X
inlawrev-3249	733	7	f]inally	f]inally	ADV
inlawrev-3249	733	8	,	,	PUNCT
inlawrev-3249	733	9	confirmation	confirmation	NOUN
inlawrev-3249	733	10	that	that	SCONJ
inlawrev-3249	733	11	the	the	DET
inlawrev-3249	733	12	supreme	supreme	PROPN
inlawrev-3249	733	13	court	court	PROPN
inlawrev-3249	733	14	never	never	ADV
inlawrev-3249	733	15	intended	intend	VERB
inlawrev-3249	733	16	to	to	PART
inlawrev-3249	733	17	elevate	elevate	VERB
inlawrev-3249	733	18	the	the	DET
inlawrev-3249	733	19	nexus	nexus	NOUN
inlawrev-3249	733	20	requirement	requirement	NOUN
inlawrev-3249	733	21	to	to	ADP
inlawrev-3249	733	22	a	a	DET
inlawrev-3249	733	23	substantial	substantial	ADJ
inlawrev-3249	733	24	physical	physical	ADJ
inlawrev-3249	733	25	presence	presence	NOUN
inlawrev-3249	733	26	of	of	ADP
inlawrev-3249	733	27	the	the	DET
inlawrev-3249	733	28	vendor	vendor	NOUN
inlawrev-3249	733	29	can	can	AUX
inlawrev-3249	733	30	be	be	AUX
inlawrev-3249	733	31	found	find	VERB
inlawrev-3249	733	32	in	in	ADP
inlawrev-3249	733	33	{	{	PUNCT
inlawrev-3249	733	34	jefferson	jefferson	PROPN
inlawrev-3249	733	35	lines	lines	PROPN
inlawrev-3249	733	36	]	]	PUNCT
inlawrev-3249	733	37	....	....	PUNCT
inlawrev-3249	734	1	in	in	ADP
inlawrev-3249	734	2	that	that	DET
inlawrev-3249	734	3	case	case	NOUN
inlawrev-3249	734	4	,	,	PUNCT
inlawrev-3249	734	5	the	the	DET
inlawrev-3249	734	6	court	court	NOUN
inlawrev-3249	734	7	did	do	AUX
inlawrev-3249	734	8	not	not	PART
inlawrev-3249	734	9	apply	apply	VERB
inlawrev-3249	734	10	a	a	DET
inlawrev-3249	734	11	substantial	substantial	ADJ
inlawrev-3249	734	12	physical	physical	ADJ
inlawrev-3249	734	13	presence	presence	NOUN
inlawrev-3249	734	14	test	test	NOUN
inlawrev-3249	734	15	,	,	PUNCT
inlawrev-3249	734	16	but	but	CCONJ
inlawrev-3249	734	17	instead	instead	ADV
inlawrev-3249	734	18	strictly	strictly	ADV
inlawrev-3249	734	19	utilized	utilize	VERB
inlawrev-3249	734	20	the	the	DET
inlawrev-3249	734	21	substantial	substantial	ADJ
inlawrev-3249	734	22	nexus	nexus	NOUN
inlawrev-3249	734	23	prong	prong	NOUN
inlawrev-3249	734	24	of	of	ADP
inlawrev-3249	734	25	the	the	DET
inlawrev-3249	734	26	complete	complete	ADJ
inlawrev-3249	734	27	auto	auto	NOUN
inlawrev-3249	734	28	test	test	NOUN
inlawrev-3249	734	29	without	without	ADP
inlawrev-3249	734	30	even	even	ADV
inlawrev-3249	734	31	passing	pass	VERB
inlawrev-3249	734	32	reference	reference	NOUN
inlawrev-3249	734	33	to	to	ADP
inlawrev-3249	734	34	the	the	DET
inlawrev-3249	734	35	substantiality	substantiality	NOUN
inlawrev-3249	734	36	of	of	ADP
inlawrev-3249	734	37	the	the	DET
inlawrev-3249	734	38	physical	physical	ADJ
inlawrev-3249	734	39	presence	presence	NOUN
inlawrev-3249	734	40	of	of	ADP
inlawrev-3249	734	41	the	the	DET
inlawrev-3249	734	42	vendor	vendor	NOUN
inlawrev-3249	734	43	(	(	PUNCT
inlawrev-3249	734	44	an	an	DET
inlawrev-3249	734	45	interstate	interstate	ADJ
inlawrev-3249	734	46	bus	bus	NOUN
inlawrev-3249	734	47	company	company	NOUN
inlawrev-3249	734	48	)	)	PUNCT
inlawrev-3249	734	49	in	in	ADP
inlawrev-3249	734	50	the	the	DET
inlawrev-3249	734	51	taxing	tax	VERB
inlawrev-3249	734	52	state	state	NOUN
inlawrev-3249	734	53	.	.	PUNCT
inlawrev-3249	735	1	^^^	^^^	NOUN
inlawrev-3249	735	2	there	there	PRON
inlawrev-3249	735	3	is	be	VERB
inlawrev-3249	735	4	an	an	DET
inlawrev-3249	735	5	excellent	excellent	ADJ
inlawrev-3249	735	6	reason	reason	NOUN
inlawrev-3249	735	7	that	that	SCONJ
inlawrev-3249	735	8	the	the	DET
inlawrev-3249	735	9	physical	physical	ADJ
inlawrev-3249	735	10	presence	presence	NOUN
inlawrev-3249	735	11	of	of	ADP
inlawrev-3249	735	12	jefferson	jefferson	PROPN
inlawrev-3249	735	13	lines	line	NOUN
inlawrev-3249	735	14	was	be	AUX
inlawrev-3249	735	15	not	not	PART
inlawrev-3249	735	16	given	give	VERB
inlawrev-3249	735	17	even	even	ADV
inlawrev-3249	735	18	a	a	DET
inlawrev-3249	735	19	"	"	PUNCT
inlawrev-3249	735	20	passing	pass	VERB
inlawrev-3249	735	21	reference	reference	NOUN
inlawrev-3249	735	22	"	"	PUNCT
inlawrev-3249	735	23	by	by	ADP
inlawrev-3249	735	24	the	the	DET
inlawrev-3249	735	25	supreme	supreme	PROPN
inlawrev-3249	735	26	court	court	PROPN
inlawrev-3249	735	27	.	.	PUNCT
inlawrev-3249	736	1	jefferson	jefferson	PROPN
inlawrev-3249	736	2	lines	lines	PROPN
inlawrev-3249	736	3	'	'	PART
inlawrev-3249	736	4	physical	physical	ADJ
inlawrev-3249	736	5	presence	presence	NOUN
inlawrev-3249	736	6	was	be	AUX
inlawrev-3249	736	7	not	not	PART
inlawrev-3249	736	8	in	in	ADP
inlawrev-3249	736	9	dispute	dispute	NOUN
inlawrev-3249	736	10	.	.	PUNCT
inlawrev-3249	737	1	even	even	ADV
inlawrev-3249	737	2	a	a	DET
inlawrev-3249	737	3	cursory	cursory	NOUN
inlawrev-3249	737	4	reading	reading	NOUN
inlawrev-3249	737	5	of	of	ADP
inlawrev-3249	737	6	the	the	DET
inlawrev-3249	737	7	case	case	NOUN
inlawrev-3249	737	8	reveals	reveal	VERB
inlawrev-3249	737	9	that	that	SCONJ
inlawrev-3249	737	10	jefferson	jefferson	PROPN
inlawrev-3249	737	11	lines	line	NOUN
inlawrev-3249	737	12	sold	sell	VERB
inlawrev-3249	737	13	tickets	ticket	NOUN
inlawrev-3249	737	14	for	for	ADP
inlawrev-3249	737	15	interstate	interstate	ADJ
inlawrev-3249	737	16	bus	bus	NOUN
inlawrev-3249	737	17	travel	travel	NOUN
inlawrev-3249	737	18	in	in	ADP
inlawrev-3249	737	19	oklahoma	oklahoma	PROPN
inlawrev-3249	737	20	.	.	PUNCT
inlawrev-3249	738	1	^^^	^^^	NOUN
inlawrev-3249	738	2	it	it	PRON
inlawrev-3249	738	3	had	have	VERB
inlawrev-3249	738	4	both	both	CCONJ
inlawrev-3249	738	5	personnel	personnel	NOUN
inlawrev-3249	738	6	and	and	CCONJ
inlawrev-3249	738	7	property	property	NOUN
inlawrev-3249	738	8	(	(	PUNCT
inlawrev-3249	738	9	buses	bus	NOUN
inlawrev-3249	738	10	)	)	PUNCT
inlawrev-3249	738	11	in	in	ADP
inlawrev-3249	738	12	the	the	DET
inlawrev-3249	738	13	state	state	NOUN
inlawrev-3249	738	14	.	.	PUNCT
inlawrev-3249	739	1	^^^	^^^	NOUN
inlawrev-3249	739	2	it	it	PRON
inlawrev-3249	739	3	would	would	AUX
inlawrev-3249	739	4	have	have	AUX
inlawrev-3249	739	5	been	be	AUX
inlawrev-3249	739	6	frivolous	frivolous	ADJ
inlawrev-3249	739	7	to	to	PART
inlawrev-3249	739	8	argue	argue	VERB
inlawrev-3249	739	9	that	that	SCONJ
inlawrev-3249	739	10	jefferson	jefferson	PROPN
inlawrev-3249	739	11	lines	line	NOUN
inlawrev-3249	739	12	lacked	lack	VERB
inlawrev-3249	739	13	the	the	DET
inlawrev-3249	739	14	requisite	requisite	ADJ
inlawrev-3249	739	15	physical	physical	ADJ
inlawrev-3249	739	16	presence	presence	NOUN
inlawrev-3249	739	17	to	to	PART
inlawrev-3249	739	18	satisfy	satisfy	VERB
inlawrev-3249	739	19	the	the	DET
inlawrev-3249	739	20	commerce	commerce	NOUN
inlawrev-3249	739	21	clause	clause	NOUN
inlawrev-3249	739	22	.	.	PUNCT
inlawrev-3249	740	1	therefore	therefore	ADV
inlawrev-3249	740	2	,	,	PUNCT
inlawrev-3249	740	3	jefferson	jefferson	PROPN
inlawrev-3249	740	4	lines	line	NOUN
inlawrev-3249	740	5	was	be	AUX
inlawrev-3249	740	6	irrelevant	irrelevant	ADJ
inlawrev-3249	740	7	to	to	ADP
inlawrev-3249	740	8	orvis	orvis	NOUN
inlawrev-3249	740	9	'	'	PART
inlawrev-3249	740	10	analysis	analysis	NOUN
inlawrev-3249	740	11	of	of	ADP
inlawrev-3249	740	12	what	what	DET
inlawrev-3249	740	13	level	level	NOUN
inlawrev-3249	740	14	of	of	ADP
inlawrev-3249	740	15	physical	physical	ADJ
inlawrev-3249	740	16	presence^	presence^	ADJ
inlawrev-3249	740	17	''	''	PUNCT
inlawrev-3249	740	18	^	^	PUNCT
inlawrev-3249	740	19	constitutes	constitute	VERB
inlawrev-3249	740	20	"	"	PUNCT
inlawrev-3249	740	21	substantial	substantial	ADJ
inlawrev-3249	740	22	presence	presence	NOUN
inlawrev-3249	740	23	.	.	PUNCT
inlawrev-3249	740	24	"	"	PUNCT
inlawrev-3249	741	1	4	4	NUM
inlawrev-3249	741	2	.	.	X
inlawrev-3249	741	3	reliance	reliance	NOUN
inlawrev-3249	741	4	on	on	ADP
inlawrev-3249	741	5	national	national	PROPN
inlawrev-3249	741	6	geographic	geographic	PROPN
inlawrev-3249	741	7	's	's	PART
inlawrev-3249	741	8	standard.—orvis	standard.—orvis	NOUN
inlawrev-3249	741	9	relied	rely	VERB
inlawrev-3249	741	10	on	on	ADP
inlawrev-3249	741	11	national	national	ADJ
inlawrev-3249	741	12	geographic	geographic	NOUN
inlawrev-3249	741	13	in	in	ADP
inlawrev-3249	741	14	its	its	PRON
inlawrev-3249	741	15	conclusion	conclusion	NOUN
inlawrev-3249	741	16	that	that	SCONJ
inlawrev-3249	741	17	the	the	DET
inlawrev-3249	741	18	appropriate	appropriate	ADJ
inlawrev-3249	741	19	amount	amount	NOUN
inlawrev-3249	741	20	of	of	ADP
inlawrev-3249	741	21	physical	physical	ADJ
inlawrev-3249	741	22	presence	presence	NOUN
inlawrev-3249	741	23	should	should	AUX
inlawrev-3249	741	24	be	be	AUX
inlawrev-3249	741	25	"	"	PUNCT
inlawrev-3249	741	26	demonstrably	demonstrably	ADV
inlawrev-3249	741	27	more	more	ADJ
inlawrev-3249	741	28	than	than	ADP
inlawrev-3249	741	29	a	a	DET
inlawrev-3249	741	30	slightest	slight	ADJ
inlawrev-3249	741	31	presence	presence	NOUN
inlawrev-3249	741	32	.	.	PUNCT
inlawrev-3249	741	33	"	"	PUNCT
inlawrev-3249	742	1	the	the	DET
inlawrev-3249	742	2	court	court	NOUN
inlawrev-3249	742	3	stated	state	VERB
inlawrev-3249	742	4	that	that	SCONJ
inlawrev-3249	742	5	"	"	PUNCT
inlawrev-3249	742	6	[	[	X
inlawrev-3249	742	7	w]hile	w]hile	ADP
inlawrev-3249	742	8	a	a	DET
inlawrev-3249	742	9	physical	physical	ADJ
inlawrev-3249	742	10	presence	presence	NOUN
inlawrev-3249	742	11	of	of	ADP
inlawrev-3249	742	12	the	the	DET
inlawrev-3249	742	13	vendor	vendor	NOUN
inlawrev-3249	742	14	is	be	AUX
inlawrev-3249	742	15	required	require	VERB
inlawrev-3249	742	16	,	,	PUNCT
inlawrev-3249	742	17	it	it	PRON
inlawrev-3249	742	18	need	need	AUX
inlawrev-3249	742	19	not	not	PART
inlawrev-3249	742	20	be	be	AUX
inlawrev-3249	742	21	substantial	substantial	ADJ
inlawrev-3249	742	22	.	.	PUNCT
inlawrev-3249	743	1	rather	rather	ADV
inlawrev-3249	743	2	,	,	PUNCT
inlawrev-3249	743	3	it	it	PRON
inlawrev-3249	743	4	must	must	AUX
inlawrev-3249	743	5	be	be	AUX
inlawrev-3249	743	6	demonstrably	demonstrably	ADV
inlawrev-3249	743	7	more	more	ADJ
inlawrev-3249	743	8	than	than	ADP
inlawrev-3249	743	9	a	a	DET
inlawrev-3249	743	10	'	'	PUNCT
inlawrev-3249	743	11	slightest	slight	ADJ
inlawrev-3249	743	12	presence	presence	NOUN
inlawrev-3249	743	13	.	.	PUNCT
inlawrev-3249	744	1	'	'	PUNCT
inlawrev-3249	744	2	"	"	PUNCT
inlawrev-3249	744	3	^^	^^	NUM
inlawrev-3249	744	4	°	°	ADP
inlawrev-3249	744	5	this	this	PRON
inlawrev-3249	744	6	,	,	PUNCT
inlawrev-3249	744	7	however	however	ADV
inlawrev-3249	744	8	,	,	PUNCT
inlawrev-3249	744	9	is	be	AUX
inlawrev-3249	744	10	not	not	PART
inlawrev-3249	744	11	what	what	PRON
inlawrev-3249	744	12	national	national	ADJ
inlawrev-3249	744	13	geographic	geographic	NOUN
inlawrev-3249	744	14	stated	state	VERB
inlawrev-3249	744	15	.	.	PUNCT
inlawrev-3249	745	1	the	the	DET
inlawrev-3249	745	2	relevant	relevant	ADJ
inlawrev-3249	745	3	language	language	NOUN
inlawrev-3249	745	4	from	from	ADP
inlawrev-3249	745	5	national	national	PROPN
inlawrev-3249	745	6	geographic	geographic	NOUN
inlawrev-3249	745	7	is	be	AUX
inlawrev-3249	745	8	"	"	PUNCT
inlawrev-3249	745	9	[	[	X
inlawrev-3249	745	10	o]ur	o]ur	NUM
inlawrev-3249	745	11	affirmance	affirmance	NOUN
inlawrev-3249	745	12	of	of	ADP
inlawrev-3249	745	13	the	the	DET
inlawrev-3249	745	14	california	california	PROPN
inlawrev-3249	745	15	supreme	supreme	PROPN
inlawrev-3249	745	16	court	court	PROPN
inlawrev-3249	745	17	is	be	AUX
inlawrev-3249	745	18	not	not	PART
inlawrev-3249	745	19	to	to	PART
inlawrev-3249	745	20	be	be	AUX
inlawrev-3249	745	21	understood	understand	VERB
inlawrev-3249	745	22	as	as	ADP
inlawrev-3249	745	23	implying	implying	ADJ
inlawrev-3249	745	24	agreement	agreement	NOUN
inlawrev-3249	745	25	with	with	ADP
inlawrev-3249	745	26	that	that	DET
inlawrev-3249	745	27	court	court	NOUN
inlawrev-3249	745	28	's	's	PART
inlawrev-3249	745	29	'	'	PUNCT
inlawrev-3249	745	30	slightest	slight	ADJ
inlawrev-3249	745	31	presence	presence	NOUN
inlawrev-3249	745	32	'	'	PUNCT
inlawrev-3249	745	33	standard	standard	NOUN
inlawrev-3249	745	34	of	of	ADP
inlawrev-3249	745	35	constitutional	constitutional	ADJ
inlawrev-3249	745	36	nexus	nexus	NOUN
inlawrev-3249	745	37	.	.	PUNCT
inlawrev-3249	745	38	"^^^	"^^^	PUNCT
inlawrev-3249	746	1	the	the	DET
inlawrev-3249	746	2	national	national	PROPN
inlawrev-3249	746	3	geographic	geographic	PROPN
inlawrev-3249	746	4	court	court	NOUN
inlawrev-3249	746	5	did	do	AUX
inlawrev-3249	746	6	not	not	PART
inlawrev-3249	746	7	say	say	VERB
inlawrev-3249	746	8	1	1	NUM
inlawrev-3249	746	9	76	76	NUM
inlawrev-3249	746	10	.	.	PUNCT
inlawrev-3249	747	1	orvis	orvis	PROPN
inlawrev-3249	747	2	,	,	PUNCT
inlawrev-3249	747	3	654	654	NUM
inlawrev-3249	747	4	n.e.2d	n.e.2d	NOUN
inlawrev-3249	747	5	at	at	ADP
inlawrev-3249	747	6	960	960	NUM
inlawrev-3249	747	7	.	.	NOUN
inlawrev-3249	747	8	177	177	NUM
inlawrev-3249	747	9	.	.	PUNCT
inlawrev-3249	748	1	jefferson	jefferson	PROPN
inlawrev-3249	748	2	lines	lines	PROPN
inlawrev-3249	748	3	,	,	PUNCT
inlawrev-3249	748	4	514	514	NUM
inlawrev-3249	748	5	u.s	u.s	PROPN
inlawrev-3249	748	6	.	.	PROPN
inlawrev-3249	748	7	at	at	ADP
inlawrev-3249	748	8	184	184	NUM
inlawrev-3249	748	9	178	178	NUM
inlawrev-3249	748	10	.	.	PUNCT
inlawrev-3249	749	1	i	i	PRON
inlawrev-3249	749	2	d.	d.	PROPN
inlawrev-3249	749	3	179	179	NUM
inlawrev-3249	749	4	.	.	PUNCT
inlawrev-3249	750	1	moreover	moreover	ADV
inlawrev-3249	750	2	,	,	PUNCT
inlawrev-3249	750	3	the	the	DET
inlawrev-3249	750	4	orvis	orvis	ADJ
inlawrev-3249	750	5	decision	decision	NOUN
inlawrev-3249	750	6	ignores	ignore	VERB
inlawrev-3249	750	7	an	an	DET
inlawrev-3249	750	8	obscure	obscure	ADJ
inlawrev-3249	750	9	part	part	NOUN
inlawrev-3249	750	10	of	of	ADP
inlawrev-3249	750	11	quill	quill	NOUN
inlawrev-3249	750	12	.	.	PUNCT
inlawrev-3249	751	1	quill	quill	PROPN
inlawrev-3249	751	2	did	do	AUX
inlawrev-3249	751	3	have	have	VERB
inlawrev-3249	751	4	property	property	NOUN
inlawrev-3249	751	5	in	in	ADP
inlawrev-3249	751	6	north	north	PROPN
inlawrev-3249	751	7	dakota	dakota	PROPN
inlawrev-3249	751	8	,	,	PUNCT
inlawrev-3249	751	9	its	its	PRON
inlawrev-3249	751	10	licensed	licensed	ADJ
inlawrev-3249	751	11	software	software	NOUN
inlawrev-3249	751	12	.	.	PUNCT
inlawrev-3249	752	1	the	the	DET
inlawrev-3249	752	2	supreme	supreme	PROPN
inlawrev-3249	752	3	court	court	PROPN
inlawrev-3249	752	4	stated	state	VERB
inlawrev-3249	752	5	that	that	SCONJ
inlawrev-3249	752	6	presence	presence	NOUN
inlawrev-3249	752	7	would	would	AUX
inlawrev-3249	752	8	not	not	PART
inlawrev-3249	752	9	constitute	constitute	VERB
inlawrev-3249	752	10	a	a	DET
inlawrev-3249	752	11	substantial	substantial	ADJ
inlawrev-3249	752	12	nexus	nexus	NOUN
inlawrev-3249	752	13	.	.	PUNCT
inlawrev-3249	753	1	quill	quill	NOUN
inlawrev-3249	753	2	,	,	PUNCT
inlawrev-3249	753	3	504	504	NUM
inlawrev-3249	753	4	u.s	u.s	PROPN
inlawrev-3249	753	5	.	.	PROPN
inlawrev-3249	753	6	at	at	ADP
inlawrev-3249	753	7	215	215	NUM
inlawrev-3249	753	8	n.8	n.8	NOUN
inlawrev-3249	753	9	.	.	PUNCT
inlawrev-3249	754	1	evidently	evidently	ADV
inlawrev-3249	754	2	,	,	PUNCT
inlawrev-3249	754	3	there	there	PRON
inlawrev-3249	754	4	are	be	VERB
inlawrev-3249	754	5	some	some	DET
inlawrev-3249	754	6	instances	instance	NOUN
inlawrev-3249	754	7	where	where	SCONJ
inlawrev-3249	754	8	a	a	DET
inlawrev-3249	754	9	physical	physical	ADJ
inlawrev-3249	754	10	presence	presence	NOUN
inlawrev-3249	754	11	can	can	AUX
inlawrev-3249	754	12	not	not	PART
inlawrev-3249	754	13	constitute	constitute	VERB
inlawrev-3249	754	14	a	a	DET
inlawrev-3249	754	15	substantial	substantial	ADJ
inlawrev-3249	754	16	nexus	nexus	NOUN
inlawrev-3249	754	17	.	.	PUNCT
inlawrev-3249	755	1	the	the	DET
inlawrev-3249	755	2	orvis	orvis	PROPN
inlawrev-3249	755	3	court	court	NOUN
inlawrev-3249	755	4	effectively	effectively	ADV
inlawrev-3249	755	5	converted	convert	VERB
inlawrev-3249	755	6	the	the	DET
inlawrev-3249	755	7	rule	rule	NOUN
inlawrev-3249	755	8	in	in	ADP
inlawrev-3249	755	9	quill	quill	NOUN
inlawrev-3249	755	10	which	which	PRON
inlawrev-3249	755	11	is	be	AUX
inlawrev-3249	755	12	that	that	SCONJ
inlawrev-3249	755	13	no	no	DET
inlawrev-3249	755	14	collection	collection	NOUN
inlawrev-3249	755	15	duties	duty	NOUN
inlawrev-3249	755	16	could	could	AUX
inlawrev-3249	755	17	be	be	AUX
inlawrev-3249	755	18	imposed	impose	VERB
inlawrev-3249	755	19	on	on	ADP
inlawrev-3249	755	20	an	an	DET
inlawrev-3249	755	21	out	out	ADJ
inlawrev-3249	755	22	-	-	PUNCT
inlawrev-3249	755	23	of	of	ADP
inlawrev-3249	755	24	-	-	PUNCT
inlawrev-3249	755	25	state	state	NOUN
inlawrev-3249	755	26	retailer	retailer	NOUN
inlawrev-3249	755	27	without	without	ADP
inlawrev-3249	755	28	physical	physical	ADJ
inlawrev-3249	755	29	presence	presence	NOUN
inlawrev-3249	755	30	into	into	ADP
inlawrev-3249	755	31	a	a	DET
inlawrev-3249	755	32	rule	rule	NOUN
inlawrev-3249	755	33	that	that	SCONJ
inlawrev-3249	755	34	where	where	SCONJ
inlawrev-3249	755	35	there	there	PRON
inlawrev-3249	755	36	is	be	VERB
inlawrev-3249	755	37	more	more	ADJ
inlawrev-3249	755	38	than	than	ADP
inlawrev-3249	755	39	the	the	DET
inlawrev-3249	755	40	slightest	slight	ADJ
inlawrev-3249	755	41	physical	physical	ADJ
inlawrev-3249	755	42	presence	presence	NOUN
inlawrev-3249	755	43	,	,	PUNCT
inlawrev-3249	755	44	there	there	PRON
inlawrev-3249	755	45	is	be	VERB
inlawrev-3249	755	46	necessarily	necessarily	ADV
inlawrev-3249	755	47	a	a	DET
inlawrev-3249	755	48	substantial	substantial	ADJ
inlawrev-3249	755	49	nexus	nexus	NOUN
inlawrev-3249	755	50	justifying	justify	VERB
inlawrev-3249	755	51	the	the	DET
inlawrev-3249	755	52	imposition	imposition	NOUN
inlawrev-3249	755	53	of	of	ADP
inlawrev-3249	755	54	collection	collection	NOUN
inlawrev-3249	755	55	duties	duty	NOUN
inlawrev-3249	755	56	.	.	PUNCT
inlawrev-3249	756	1	180	180	NUM
inlawrev-3249	756	2	.	.	X
inlawrev-3249	756	3	orvis	orvis	PROPN
inlawrev-3249	756	4	,	,	PUNCT
inlawrev-3249	756	5	654	654	NUM
inlawrev-3249	756	6	n.e.2d	n.e.2d	NOUN
inlawrev-3249	756	7	960	960	NUM
inlawrev-3249	756	8	-	-	SYM
inlawrev-3249	756	9	61	61	NUM
inlawrev-3249	756	10	(	(	PUNCT
inlawrev-3249	756	11	quoting	quote	VERB
inlawrev-3249	756	12	national	national	ADJ
inlawrev-3249	756	13	geographic	geographic	ADJ
inlawrev-3249	756	14	soc'y	soc'y	NOUN
inlawrev-3249	756	15	v.	v.	ADP
inlawrev-3249	756	16	cahfomia	cahfomia	PROPN
inlawrev-3249	756	17	bd	bd	PROPN
inlawrev-3249	756	18	.	.	PROPN
inlawrev-3249	756	19	of	of	ADP
inlawrev-3249	756	20	equalization	equalization	NOUN
inlawrev-3249	756	21	,	,	PUNCT
inlawrev-3249	756	22	430	430	NUM
inlawrev-3249	756	23	u.s	u.s	PROPN
inlawrev-3249	756	24	.	.	PROPN
inlawrev-3249	756	25	551	551	NUM
inlawrev-3249	756	26	,	,	PUNCT
inlawrev-3249	756	27	556	556	NUM
inlawrev-3249	756	28	(	(	PUNCT
inlawrev-3249	756	29	1977	1977	NUM
inlawrev-3249	756	30	)	)	PUNCT
inlawrev-3249	756	31	)	)	PUNCT
inlawrev-3249	756	32	.	.	PUNCT
inlawrev-3249	757	1	181	181	NUM
inlawrev-3249	757	2	.	.	PUNCT
inlawrev-3249	758	1	national	national	PROPN
inlawrev-3249	758	2	geographic	geographic	PROPN
inlawrev-3249	758	3	,	,	PUNCT
inlawrev-3249	758	4	430	430	NUM
inlawrev-3249	758	5	u.s	u.s	PROPN
inlawrev-3249	758	6	.	.	PROPN
inlawrev-3249	758	7	at	at	ADP
inlawrev-3249	758	8	556	556	NUM
inlawrev-3249	758	9	.	.	NOUN
inlawrev-3249	758	10	906	906	NUM
inlawrev-3249	758	11	indiana	indiana	PROPN
inlawrev-3249	758	12	law	law	PROPN
inlawrev-3249	758	13	review	review	NOUN
inlawrev-3249	759	1	[	[	X
inlawrev-3249	759	2	vol	vol	NOUN
inlawrev-3249	759	3	.	.	PUNCT
inlawrev-3249	759	4	30:881	30:881	NUM
inlawrev-3249	759	5	how	how	SCONJ
inlawrev-3249	759	6	much	much	ADV
inlawrev-3249	759	7	more	more	ADJ
inlawrev-3249	759	8	of	of	ADP
inlawrev-3249	759	9	a	a	DET
inlawrev-3249	759	10	presence	presence	NOUN
inlawrev-3249	759	11	was	be	AUX
inlawrev-3249	759	12	required	require	VERB
inlawrev-3249	759	13	than	than	ADP
inlawrev-3249	759	14	the	the	DET
inlawrev-3249	759	15	slightest	slight	ADJ
inlawrev-3249	759	16	presence	presence	NOUN
inlawrev-3249	759	17	.	.	PUNCT
inlawrev-3249	760	1	rather	rather	ADV
inlawrev-3249	760	2	,	,	PUNCT
inlawrev-3249	760	3	it	it	PRON
inlawrev-3249	760	4	simply	simply	ADV
inlawrev-3249	760	5	dismissed	dismiss	VERB
inlawrev-3249	760	6	california	california	PROPN
inlawrev-3249	760	7	's	's	PART
inlawrev-3249	760	8	"	"	PUNCT
inlawrev-3249	760	9	slightest	slightest	ADJ
inlawrev-3249	760	10	presence	presence	NOUN
inlawrev-3249	760	11	"	"	PUNCT
inlawrev-3249	760	12	standard	standard	NOUN
inlawrev-3249	760	13	without	without	ADP
inlawrev-3249	760	14	comment	comment	NOUN
inlawrev-3249	760	15	.	.	PUNCT
inlawrev-3249	761	1	5	5	X
inlawrev-3249	761	2	.	.	X
inlawrev-3249	761	3	summary	summary	PROPN
inlawrev-3249	761	4	ofnew	ofnew	PROPN
inlawrev-3249	761	5	york	york	PROPN
inlawrev-3249	761	6	's	's	PART
inlawrev-3249	761	7	standard.—in	standard.—in	PROPN
inlawrev-3249	761	8	summary	summary	NOUN
inlawrev-3249	761	9	,	,	PUNCT
inlawrev-3249	761	10	the	the	DET
inlawrev-3249	761	11	new	new	PROPN
inlawrev-3249	761	12	york	york	PROPN
inlawrev-3249	761	13	court	court	PROPN
inlawrev-3249	761	14	has	have	AUX
inlawrev-3249	761	15	come	come	VERB
inlawrev-3249	761	16	as	as	ADV
inlawrev-3249	761	17	close	close	ADJ
inlawrev-3249	761	18	as	as	ADP
inlawrev-3249	761	19	possible	possible	ADJ
inlawrev-3249	761	20	to	to	ADP
inlawrev-3249	761	21	overruling	overrule	VERB
inlawrev-3249	761	22	the	the	DET
inlawrev-3249	761	23	supreme	supreme	PROPN
inlawrev-3249	761	24	court	court	PROPN
inlawrev-3249	761	25	in	in	ADP
inlawrev-3249	761	26	quill	quill	NOUN
inlawrev-3249	761	27	while	while	SCONJ
inlawrev-3249	761	28	still	still	ADV
inlawrev-3249	761	29	maintaining	maintain	VERB
inlawrev-3249	761	30	that	that	SCONJ
inlawrev-3249	761	31	it	it	PRON
inlawrev-3249	761	32	is	be	AUX
inlawrev-3249	761	33	upholding	uphold	VERB
inlawrev-3249	761	34	the	the	DET
inlawrev-3249	761	35	supreme	supreme	PROPN
inlawrev-3249	761	36	court	court	PROPN
inlawrev-3249	761	37	's	's	PART
inlawrev-3249	761	38	intent	intent	NOUN
inlawrev-3249	761	39	.	.	PUNCT
inlawrev-3249	762	1	more	more	ADV
inlawrev-3249	762	2	significantly	significantly	ADV
inlawrev-3249	762	3	,	,	PUNCT
inlawrev-3249	762	4	the	the	DET
inlawrev-3249	762	5	result	result	NOUN
inlawrev-3249	762	6	of	of	ADP
inlawrev-3249	762	7	the	the	DET
inlawrev-3249	762	8	new	new	PROPN
inlawrev-3249	762	9	york	york	PROPN
inlawrev-3249	762	10	decision	decision	NOUN
inlawrev-3249	762	11	,	,	PUNCT
inlawrev-3249	762	12	that	that	SCONJ
inlawrev-3249	762	13	orvis	orvis	PROPN
inlawrev-3249	762	14	and	and	CCONJ
inlawrev-3249	762	15	vip	vip	NOUN
inlawrev-3249	762	16	must	must	AUX
inlawrev-3249	762	17	collect	collect	VERB
inlawrev-3249	762	18	new	new	PROPN
inlawrev-3249	762	19	york	york	PROPN
inlawrev-3249	762	20	's	's	PART
inlawrev-3249	762	21	use	use	NOUN
inlawrev-3249	762	22	tax	tax	NOUN
inlawrev-3249	762	23	,	,	PUNCT
inlawrev-3249	762	24	is	be	AUX
inlawrev-3249	762	25	defensible	defensible	ADJ
inlawrev-3249	762	26	under	under	ADP
inlawrev-3249	762	27	either	either	CCONJ
inlawrev-3249	762	28	the	the	DET
inlawrev-3249	762	29	"	"	PUNCT
inlawrev-3249	762	30	demonstrably	demonstrably	ADV
inlawrev-3249	762	31	more	more	ADJ
inlawrev-3249	762	32	than	than	ADP
inlawrev-3249	762	33	a	a	DET
inlawrev-3249	762	34	slightest	slight	ADJ
inlawrev-3249	762	35	presence	presence	NOUN
inlawrev-3249	762	36	"	"	PUNCT
inlawrev-3249	762	37	standard	standard	NOUN
inlawrev-3249	762	38	the	the	DET
inlawrev-3249	762	39	court	court	NOUN
inlawrev-3249	762	40	adopted	adopt	VERB
inlawrev-3249	762	41	or	or	CCONJ
inlawrev-3249	762	42	the	the	DET
inlawrev-3249	762	43	"	"	PUNCT
inlawrev-3249	762	44	substantial	substantial	ADJ
inlawrev-3249	762	45	physical	physical	ADJ
inlawrev-3249	762	46	presence	presence	NOUN
inlawrev-3249	762	47	"	"	PUNCT
inlawrev-3249	762	48	standard	standard	NOUN
inlawrev-3249	762	49	the	the	DET
inlawrev-3249	762	50	court	court	NOUN
inlawrev-3249	762	51	despises	despise	VERB
inlawrev-3249	762	52	.	.	PUNCT
inlawrev-3249	763	1	the	the	DET
inlawrev-3249	763	2	reason	reason	NOUN
inlawrev-3249	763	3	the	the	DET
inlawrev-3249	763	4	decision	decision	NOUN
inlawrev-3249	763	5	is	be	AUX
inlawrev-3249	763	6	justifiable	justifiable	ADJ
inlawrev-3249	763	7	under	under	ADP
inlawrev-3249	763	8	either	either	PRON
inlawrev-3249	763	9	of	of	ADP
inlawrev-3249	763	10	the	the	DET
inlawrev-3249	763	11	standards	standard	NOUN
inlawrev-3249	763	12	is	be	AUX
inlawrev-3249	763	13	that	that	SCONJ
inlawrev-3249	763	14	any	any	DET
inlawrev-3249	763	15	decision	decision	NOUN
inlawrev-3249	763	16	inevitably	inevitably	ADV
inlawrev-3249	763	17	turns	turn	VERB
inlawrev-3249	763	18	on	on	ADP
inlawrev-3249	763	19	a	a	DET
inlawrev-3249	763	20	factual	factual	ADJ
inlawrev-3249	763	21	characterization^^^	characterization^^^	NOUN
inlawrev-3249	763	22	of	of	ADP
inlawrev-3249	763	23	the	the	DET
inlawrev-3249	763	24	level	level	NOUN
inlawrev-3249	763	25	of	of	ADP
inlawrev-3249	763	26	physical	physical	ADJ
inlawrev-3249	763	27	presence	presence	NOUN
inlawrev-3249	763	28	that	that	PRON
inlawrev-3249	763	29	orvis	orvis	PROPN
inlawrev-3249	763	30	and	and	CCONJ
inlawrev-3249	763	31	vip	vip	NOUN
inlawrev-3249	763	32	have	have	VERB
inlawrev-3249	763	33	in	in	ADP
inlawrev-3249	763	34	new	new	PROPN
inlawrev-3249	763	35	york	york	PROPN
inlawrev-3249	763	36	.	.	PUNCT
inlawrev-3249	764	1	in	in	ADP
inlawrev-3249	764	2	vip	vip	PROPN
inlawrev-3249	764	3	's	's	PART
inlawrev-3249	764	4	case	case	NOUN
inlawrev-3249	764	5	,	,	PUNCT
inlawrev-3249	764	6	the	the	DET
inlawrev-3249	764	7	fact	fact	NOUN
inlawrev-3249	764	8	that	that	SCONJ
inlawrev-3249	764	9	there	there	PRON
inlawrev-3249	764	10	were	be	VERB
inlawrev-3249	764	11	forty	forty	NUM
inlawrev-3249	764	12	-	-	PUNCT
inlawrev-3249	764	13	one	one	NUM
inlawrev-3249	764	14	trips	trip	NOUN
inlawrev-3249	764	15	to	to	ADP
inlawrev-3249	764	16	new	new	PROPN
inlawrev-3249	764	17	york	york	PROPN
inlawrev-3249	764	18	for	for	ADP
inlawrev-3249	764	19	the	the	DET
inlawrev-3249	764	20	roughly	roughly	ADV
inlawrev-3249	764	21	150	150	NUM
inlawrev-3249	764	22	transactions	transaction	NOUN
inlawrev-3249	764	23	during	during	ADP
inlawrev-3249	764	24	the	the	DET
inlawrev-3249	764	25	audit	audit	NOUN
inlawrev-3249	764	26	period	period	NOUN
inlawrev-3249	764	27	is	be	AUX
inlawrev-3249	764	28	probably	probably	ADV
inlawrev-3249	764	29	enough	enough	ADJ
inlawrev-3249	764	30	to	to	PART
inlawrev-3249	764	31	characterize	characterize	VERB
inlawrev-3249	764	32	vip	vip	NOUN
inlawrev-3249	764	33	's	's	PART
inlawrev-3249	764	34	presence	presence	NOUN
inlawrev-3249	764	35	as	as	ADP
inlawrev-3249	764	36	substantial	substantial	ADJ
inlawrev-3249	764	37	in	in	ADP
inlawrev-3249	764	38	relation	relation	NOUN
inlawrev-3249	764	39	to	to	ADP
inlawrev-3249	764	40	the	the	DET
inlawrev-3249	764	41	number	number	NOUN
inlawrev-3249	764	42	of	of	ADP
inlawrev-3249	764	43	transactions	transaction	NOUN
inlawrev-3249	764	44	.	.	PUNCT
inlawrev-3249	765	1	of	of	ADP
inlawrev-3249	765	2	course	course	NOUN
inlawrev-3249	765	3	,	,	PUNCT
inlawrev-3249	765	4	as	as	SCONJ
inlawrev-3249	765	5	vip	vip	NOUN
inlawrev-3249	765	6	and	and	CCONJ
inlawrev-3249	765	7	orvis	orvis	PROPN
inlawrev-3249	765	8	argue	argue	PROPN
inlawrev-3249	765	9	,	,	PUNCT
inlawrev-3249	765	10	it	it	PRON
inlawrev-3249	765	11	is	be	AUX
inlawrev-3249	765	12	also	also	ADV
inlawrev-3249	765	13	plausible	plausible	ADJ
inlawrev-3249	765	14	that	that	SCONJ
inlawrev-3249	765	15	their	their	PRON
inlawrev-3249	765	16	presence	presence	NOUN
inlawrev-3249	765	17	was	be	AUX
inlawrev-3249	765	18	not	not	PART
inlawrev-3249	765	19	"	"	PUNCT
inlawrev-3249	765	20	substantial	substantial	ADJ
inlawrev-3249	765	21	.	.	PUNCT
inlawrev-3249	765	22	"	"	PUNCT
inlawrev-3249	766	1	likewise	likewise	ADV
inlawrev-3249	766	2	,	,	PUNCT
inlawrev-3249	766	3	under	under	ADP
inlawrev-3249	766	4	new	new	PROPN
inlawrev-3249	766	5	york	york	PROPN
inlawrev-3249	766	6	's	's	PART
inlawrev-3249	766	7	purported	purport	VERB
inlawrev-3249	766	8	test	test	NOUN
inlawrev-3249	766	9	,	,	PUNCT
inlawrev-3249	766	10	it	it	PRON
inlawrev-3249	766	11	is	be	AUX
inlawrev-3249	766	12	arguable	arguable	ADJ
inlawrev-3249	766	13	that	that	SCONJ
inlawrev-3249	766	14	orvis	orvi	NOUN
inlawrev-3249	766	15	'	'	PART
inlawrev-3249	766	16	twelve	twelve	NUM
inlawrev-3249	766	17	visits	visit	NOUN
inlawrev-3249	766	18	to	to	ADP
inlawrev-3249	766	19	new	new	PROPN
inlawrev-3249	766	20	york	york	PROPN
inlawrev-3249	766	21	were	be	AUX
inlawrev-3249	766	22	either	either	CCONJ
inlawrev-3249	766	23	de	de	X
inlawrev-3249	766	24	minimis	minimis	NOUN
inlawrev-3249	766	25	or	or	CCONJ
inlawrev-3249	766	26	a	a	DET
inlawrev-3249	766	27	"	"	PUNCT
inlawrev-3249	766	28	slightest	slight	ADJ
inlawrev-3249	766	29	presence	presence	NOUN
inlawrev-3249	766	30	"	"	PUNCT
inlawrev-3249	766	31	or	or	CCONJ
inlawrev-3249	766	32	,	,	PUNCT
inlawrev-3249	766	33	conversely	conversely	ADV
inlawrev-3249	766	34	,	,	PUNCT
inlawrev-3249	766	35	that	that	SCONJ
inlawrev-3249	766	36	they	they	PRON
inlawrev-3249	766	37	were	be	AUX
inlawrev-3249	766	38	"	"	PUNCT
inlawrev-3249	766	39	demonstrably	demonstrably	ADV
inlawrev-3249	766	40	more	more	ADJ
inlawrev-3249	766	41	than	than	ADP
inlawrev-3249	766	42	a	a	DET
inlawrev-3249	766	43	slightest	slight	ADJ
inlawrev-3249	766	44	presence	presence	NOUN
inlawrev-3249	766	45	.	.	PUNCT
inlawrev-3249	766	46	"	"	PUNCT
inlawrev-3249	767	1	what	what	PRON
inlawrev-3249	767	2	is	be	AUX
inlawrev-3249	767	3	this	this	DET
inlawrev-3249	767	4	beginning	beginning	NOUN
inlawrev-3249	767	5	to	to	PART
inlawrev-3249	767	6	sound	sound	VERB
inlawrev-3249	767	7	like	like	ADP
inlawrev-3249	767	8	?	?	PUNCT
inlawrev-3249	768	1	it	it	PRON
inlawrev-3249	768	2	sounds	sound	VERB
inlawrev-3249	768	3	like	like	SCONJ
inlawrev-3249	768	4	both	both	DET
inlawrev-3249	768	5	tests	test	NOUN
inlawrev-3249	768	6	degenerate	degenerate	VERB
inlawrev-3249	768	7	into	into	ADP
inlawrev-3249	768	8	a	a	DET
inlawrev-3249	768	9	fact	fact	NOUN
inlawrev-3249	768	10	-	-	PUNCT
inlawrev-3249	768	11	based	base	VERB
inlawrev-3249	768	12	case	case	NOUN
inlawrev-3249	768	13	-	-	PUNCT
inlawrev-3249	768	14	by	by	ADP
inlawrev-3249	768	15	-	-	PUNCT
inlawrev-3249	768	16	case	case	NOUN
inlawrev-3249	768	17	analysis	analysis	NOUN
inlawrev-3249	768	18	that	that	SCONJ
inlawrev-3249	768	19	the	the	DET
inlawrev-3249	768	20	new	new	PROPN
inlawrev-3249	768	21	york	york	PROPN
inlawrev-3249	768	22	court	court	PROPN
inlawrev-3249	768	23	and	and	CCONJ
inlawrev-3249	768	24	the	the	DET
inlawrev-3249	768	25	supreme	supreme	PROPN
inlawrev-3249	768	26	court	court	PROPN
inlawrev-3249	768	27	purported	purport	VERB
inlawrev-3249	768	28	to	to	PART
inlawrev-3249	768	29	remove	remove	VERB
inlawrev-3249	768	30	with	with	ADP
inlawrev-3249	768	31	their	their	PRON
inlawrev-3249	768	32	standards	standard	NOUN
inlawrev-3249	768	33	.	.	PUNCT
inlawrev-3249	769	1	although	although	SCONJ
inlawrev-3249	769	2	the	the	DET
inlawrev-3249	769	3	u.s	u.s	PROPN
inlawrev-3249	769	4	.	.	PROPN
inlawrev-3249	769	5	supreme	supreme	PROPN
inlawrev-3249	769	6	court	court	PROPN
inlawrev-3249	769	7	has	have	AUX
inlawrev-3249	769	8	provided	provide	VERB
inlawrev-3249	769	9	many	many	ADJ
inlawrev-3249	769	10	clues	clue	NOUN
inlawrev-3249	769	11	as	as	ADP
inlawrev-3249	769	12	to	to	ADP
inlawrev-3249	769	13	what	what	PRON
inlawrev-3249	769	14	will	will	AUX
inlawrev-3249	769	15	create	create	VERB
inlawrev-3249	769	16	a	a	DET
inlawrev-3249	769	17	"	"	PUNCT
inlawrev-3249	769	18	substantial	substantial	ADJ
inlawrev-3249	769	19	nexus	nexus	NOUN
inlawrev-3249	769	20	,	,	PUNCT
inlawrev-3249	769	21	"	"	PUNCT
inlawrev-3249	769	22	it	it	PRON
inlawrev-3249	769	23	is	be	AUX
inlawrev-3249	769	24	still	still	ADV
inlawrev-3249	769	25	debatable	debatable	ADJ
inlawrev-3249	769	26	as	as	SCONJ
inlawrev-3249	769	27	to	to	ADP
inlawrev-3249	769	28	whether	whether	SCONJ
inlawrev-3249	769	29	activity	activity	NOUN
inlawrev-3249	769	30	described	describe	VERB
inlawrev-3249	769	31	as	as	ADP
inlawrev-3249	769	32	creating	create	VERB
inlawrev-3249	769	33	a	a	DET
inlawrev-3249	769	34	"	"	PUNCT
inlawrev-3249	769	35	substantial	substantial	ADJ
inlawrev-3249	769	36	physical	physical	ADJ
inlawrev-3249	769	37	presence	presence	NOUN
inlawrev-3249	769	38	"	"	PUNCT
inlawrev-3249	769	39	is	be	AUX
inlawrev-3249	769	40	required	require	VERB
inlawrev-3249	769	41	or	or	CCONJ
inlawrev-3249	769	42	whether	whether	SCONJ
inlawrev-3249	769	43	activity	activity	NOUN
inlawrev-3249	769	44	described	describe	VERB
inlawrev-3249	769	45	as	as	ADP
inlawrev-3249	769	46	"	"	PUNCT
inlawrev-3249	769	47	demonstrably	demonstrably	ADV
inlawrev-3249	769	48	more	more	ADJ
inlawrev-3249	769	49	than	than	ADP
inlawrev-3249	769	50	a	a	DET
inlawrev-3249	769	51	'	'	PUNCT
inlawrev-3249	769	52	slightest	slight	ADJ
inlawrev-3249	769	53	presence	presence	NOUN
inlawrev-3249	769	54	'	'	PUNCT
inlawrev-3249	769	55	"	"	PUNCT
inlawrev-3249	769	56	is	be	AUX
inlawrev-3249	769	57	required	require	VERB
inlawrev-3249	769	58	.	.	PUNCT
inlawrev-3249	770	1	under	under	ADP
inlawrev-3249	770	2	either	either	DET
inlawrev-3249	770	3	standard	standard	NOUN
inlawrev-3249	770	4	,	,	PUNCT
inlawrev-3249	770	5	a	a	DET
inlawrev-3249	770	6	lot	lot	NOUN
inlawrev-3249	770	7	of	of	ADP
inlawrev-3249	770	8	activity	activity	NOUN
inlawrev-3249	770	9	could	could	AUX
inlawrev-3249	770	10	legitimately	legitimately	ADV
inlawrev-3249	770	11	be	be	AUX
inlawrev-3249	770	12	argued	argue	VERB
inlawrev-3249	770	13	as	as	ADP
inlawrev-3249	770	14	either	either	DET
inlawrev-3249	770	15	meeting	meeting	NOUN
inlawrev-3249	770	16	or	or	CCONJ
inlawrev-3249	770	17	not	not	PART
inlawrev-3249	770	18	meeting	meet	VERB
inlawrev-3249	770	19	the	the	DET
inlawrev-3249	770	20	standard	standard	NOUN
inlawrev-3249	770	21	.	.	PUNCT
inlawrev-3249	771	1	the	the	DET
inlawrev-3249	771	2	two	two	NUM
inlawrev-3249	771	3	standards	standard	NOUN
inlawrev-3249	771	4	are	be	AUX
inlawrev-3249	771	5	merely	merely	ADV
inlawrev-3249	771	6	shifts	shift	NOUN
inlawrev-3249	771	7	in	in	ADP
inlawrev-3249	771	8	the	the	DET
inlawrev-3249	771	9	line	line	NOUN
inlawrev-3249	771	10	either	either	CCONJ
inlawrev-3249	771	11	in	in	ADP
inlawrev-3249	771	12	favor	favor	NOUN
inlawrev-3249	771	13	of	of	ADP
inlawrev-3249	771	14	taxpayers	taxpayer	NOUN
inlawrev-3249	771	15	or	or	CCONJ
inlawrev-3249	771	16	in	in	ADP
inlawrev-3249	771	17	favor	favor	NOUN
inlawrev-3249	771	18	of	of	ADP
inlawrev-3249	771	19	the	the	DET
inlawrev-3249	771	20	states	state	NOUN
inlawrev-3249	771	21	.	.	PUNCT
inlawrev-3249	772	1	it	it	PRON
inlawrev-3249	772	2	was	be	AUX
inlawrev-3249	772	3	inevitable	inevitable	ADJ
inlawrev-3249	772	4	that	that	SCONJ
inlawrev-3249	772	5	in	in	ADP
inlawrev-3249	772	6	the	the	DET
inlawrev-3249	772	7	aftermath	aftermath	NOUN
inlawrev-3249	772	8	of	of	ADP
inlawrev-3249	772	9	the	the	DET
inlawrev-3249	772	10	supreme	supreme	PROPN
inlawrev-3249	772	11	court	court	PROPN
inlawrev-3249	772	12	's	's	PART
inlawrev-3249	772	13	denial	denial	NOUN
inlawrev-3249	772	14	of	of	ADP
inlawrev-3249	772	15	certiorari	certiorari	NOUN
inlawrev-3249	772	16	of	of	ADP
inlawrev-3249	772	17	orvis	orvis	PROPN
inlawrev-3249	772	18	,	,	PUNCT
inlawrev-3249	772	19	other	other	ADJ
inlawrev-3249	772	20	state	state	NOUN
inlawrev-3249	772	21	courts	court	NOUN
inlawrev-3249	772	22	would	would	AUX
inlawrev-3249	772	23	move	move	VERB
inlawrev-3249	772	24	to	to	PART
inlawrev-3249	772	25	expand	expand	VERB
inlawrev-3249	772	26	their	their	PRON
inlawrev-3249	772	27	definitions	definition	NOUN
inlawrev-3249	772	28	of	of	ADP
inlawrev-3249	772	29	"	"	PUNCT
inlawrev-3249	772	30	substantial	substantial	ADJ
inlawrev-3249	772	31	nexus	nexus	NOUN
inlawrev-3249	772	32	"	"	PUNCT
inlawrev-3249	772	33	in	in	ADP
inlawrev-3249	772	34	une	une	PROPN
inlawrev-3249	772	35	with	with	ADP
inlawrev-3249	772	36	new	new	PROPN
inlawrev-3249	772	37	york	york	PROPN
inlawrev-3249	772	38	's	's	PART
inlawrev-3249	772	39	"	"	PUNCT
inlawrev-3249	772	40	demonstrably	demonstrably	ADV
inlawrev-3249	772	41	more	more	ADJ
inlawrev-3249	772	42	than	than	ADP
inlawrev-3249	772	43	the	the	DET
inlawrev-3249	772	44	'	'	PUNCT
inlawrev-3249	772	45	slightest	slight	ADJ
inlawrev-3249	772	46	presence	presence	NOUN
inlawrev-3249	772	47	'	'	PUNCT
inlawrev-3249	772	48	"	"	PUNCT
inlawrev-3249	772	49	standard	standard	NOUN
inlawrev-3249	772	50	in	in	ADP
inlawrev-3249	772	51	order	order	NOUN
inlawrev-3249	772	52	to	to	PART
inlawrev-3249	772	53	capture	capture	VERB
inlawrev-3249	772	54	more	more	ADJ
inlawrev-3249	772	55	revenue	revenue	NOUN
inlawrev-3249	772	56	.	.	PUNCT
inlawrev-3249	773	1	the	the	DET
inlawrev-3249	773	2	first	first	ADJ
inlawrev-3249	773	3	state	state	NOUN
inlawrev-3249	773	4	to	to	PART
inlawrev-3249	773	5	adopt	adopt	VERB
inlawrev-3249	773	6	verbatim	verbatim	ADJ
inlawrev-3249	773	7	,	,	PUNCT
inlawrev-3249	773	8	the	the	DET
inlawrev-3249	773	9	new	new	PROPN
inlawrev-3249	773	10	york	york	PROPN
inlawrev-3249	773	11	standard	standard	PROPN
inlawrev-3249	773	12	was	be	AUX
inlawrev-3249	773	13	illinois	illinois	PROPN
inlawrev-3249	773	14	.	.	PUNCT
inlawrev-3249	774	1	in	in	ADP
inlawrev-3249	774	2	brown	brown	PROPN
inlawrev-3249	774	3	's	's	PART
inlawrev-3249	774	4	furniture	furniture	NOUN
inlawrev-3249	774	5	,	,	PUNCT
inlawrev-3249	774	6	inc	inc	PROPN
inlawrev-3249	774	7	.	.	PROPN
inlawrev-3249	775	1	v.	v.	PROPN
inlawrev-3249	775	2	wagner,^^^	wagner,^^^	PROPN
inlawrev-3249	775	3	the	the	DET
inlawrev-3249	775	4	illinois	illinois	PROPN
inlawrev-3249	775	5	supreme	supreme	PROPN
inlawrev-3249	775	6	court	court	PROPN
inlawrev-3249	775	7	held	hold	VERB
inlawrev-3249	775	8	that	that	SCONJ
inlawrev-3249	775	9	a	a	DET
inlawrev-3249	775	10	substantial	substantial	ADJ
inlawrev-3249	775	11	nexus	nexus	NOUN
inlawrev-3249	775	12	existed	exist	VERB
inlawrev-3249	775	13	when	when	SCONJ
inlawrev-3249	775	14	a	a	DET
inlawrev-3249	775	15	missouri	missouri	PROPN
inlawrev-3249	775	16	furniture	furniture	NOUN
inlawrev-3249	775	17	retailer	retailer	NOUN
inlawrev-3249	775	18	,	,	PUNCT
inlawrev-3249	775	19	located	locate	VERB
inlawrev-3249	775	20	close	close	ADV
inlawrev-3249	775	21	to	to	ADP
inlawrev-3249	775	22	the	the	DET
inlawrev-3249	775	23	illinois	illinois	PROPN
inlawrev-3249	775	24	border	border	NOUN
inlawrev-3249	775	25	,	,	PUNCT
inlawrev-3249	775	26	made	make	VERB
inlawrev-3249	775	27	942	942	NUM
inlawrev-3249	775	28	deliveries	delivery	NOUN
inlawrev-3249	775	29	to	to	ADP
inlawrev-3249	775	30	illinois	illinois	PROPN
inlawrev-3249	775	31	customers	customer	NOUN
inlawrev-3249	775	32	in	in	ADP
inlawrev-3249	775	33	one	one	NUM
inlawrev-3249	775	34	year	year	NOUN
inlawrev-3249	775	35	using	use	VERB
inlawrev-3249	775	36	its	its	PRON
inlawrev-3249	775	37	own	own	ADJ
inlawrev-3249	775	38	trucks	truck	NOUN
inlawrev-3249	775	39	and	and	CCONJ
inlawrev-3249	775	40	employees	employee	NOUN
inlawrev-3249	775	41	.	.	PUNCT
inlawrev-3249	776	1	the	the	DET
inlawrev-3249	776	2	court	court	NOUN
inlawrev-3249	776	3	,	,	PUNCT
inlawrev-3249	776	4	undoubtedly	undoubtedly	ADV
inlawrev-3249	776	5	seeing	see	VERB
inlawrev-3249	776	6	the	the	DET
inlawrev-3249	776	7	supreme	supreme	PROPN
inlawrev-3249	776	8	court	court	PROPN
inlawrev-3249	776	9	's	's	PART
inlawrev-3249	776	10	denial	denial	NOUN
inlawrev-3249	776	11	of	of	ADP
inlawrev-3249	776	12	certiorari	certiorari	NOUN
inlawrev-3249	776	13	as	as	ADP
inlawrev-3249	776	14	a	a	DET
inlawrev-3249	776	15	green	green	ADJ
inlawrev-3249	776	16	light	light	NOUN
inlawrev-3249	776	17	to	to	PART
inlawrev-3249	776	18	expand	expand	VERB
inlawrev-3249	776	19	its	its	PRON
inlawrev-3249	776	20	taxation	taxation	NOUN
inlawrev-3249	776	21	powers	power	NOUN
inlawrev-3249	776	22	,	,	PUNCT
inlawrev-3249	776	23	held	hold	VERB
inlawrev-3249	776	24	that	that	SCONJ
inlawrev-3249	776	25	"	"	PUNCT
inlawrev-3249	776	26	[	[	X
inlawrev-3249	776	27	t]he	t]he	ADJ
inlawrev-3249	776	28	orvis	orvis	PROPN
inlawrev-3249	776	29	court	court	NOUN
inlawrev-3249	776	30	stated	state	VERB
inlawrev-3249	776	31	—	—	PUNCT
inlawrev-3249	776	32	correctly	correctly	ADV
inlawrev-3249	776	33	,	,	PUNCT
inlawrev-3249	776	34	we	we	PRON
inlawrev-3249	776	35	believe	believe	VERB
inlawrev-3249	776	36	,	,	PUNCT
inlawrev-3249	776	37	the	the	DET
inlawrev-3249	776	38	rule	rule	NOUN
inlawrev-3249	776	39	regarding	regard	VERB
inlawrev-3249	776	40	substantial	substantial	ADJ
inlawrev-3249	776	41	nexus	nexus	NOUN
inlawrev-3249	776	42	.	.	PUNCT
inlawrev-3249	777	1	"^^	"^^	PUNCT
inlawrev-3249	778	1	"	"	PUNCT
inlawrev-3249	778	2	*	*	PUNCT
inlawrev-3249	778	3	of	of	ADP
inlawrev-3249	778	4	course	course	NOUN
inlawrev-3249	778	5	,	,	PUNCT
inlawrev-3249	778	6	what	what	PRON
inlawrev-3249	778	7	is	be	AUX
inlawrev-3249	778	8	truly	truly	ADV
inlawrev-3249	778	9	noteworthy	noteworthy	ADJ
inlawrev-3249	778	10	about	about	ADP
inlawrev-3249	778	11	brown	brown	PROPN
inlawrev-3249	778	12	's	's	PART
inlawrev-3249	778	13	furniture	furniture	NOUN
inlawrev-3249	778	14	is	be	AUX
inlawrev-3249	778	15	that	that	SCONJ
inlawrev-3249	778	16	the	the	DET
inlawrev-3249	778	17	182	182	NUM
inlawrev-3249	778	18	.	.	PUNCT
inlawrev-3249	779	1	this	this	PRON
inlawrev-3249	779	2	is	be	AUX
inlawrev-3249	779	3	true	true	ADJ
inlawrev-3249	779	4	of	of	ADP
inlawrev-3249	779	5	many	many	ADJ
inlawrev-3249	779	6	dormant	dormant	ADJ
inlawrev-3249	779	7	commerce	commerce	PROPN
inlawrev-3249	779	8	clause	clause	NOUN
inlawrev-3249	779	9	cases	case	NOUN
inlawrev-3249	779	10	.	.	PUNCT
inlawrev-3249	780	1	see	see	VERB
inlawrev-3249	780	2	,	,	PUNCT
inlawrev-3249	780	3	e.g	e.g	PROPN
inlawrev-3249	780	4	..	..	PROPN
inlawrev-3249	780	5	southern	southern	PROPN
inlawrev-3249	780	6	pac	pac	PROPN
inlawrev-3249	780	7	.	.	PROPN
inlawrev-3249	780	8	co.	co.	PROPN
inlawrev-3249	781	1	v.	v.	ADP
inlawrev-3249	781	2	arizona	arizona	PROPN
inlawrev-3249	781	3	,	,	PUNCT
inlawrev-3249	781	4	325	325	NUM
inlawrev-3249	781	5	u.s	u.s	PROPN
inlawrev-3249	781	6	.	.	PROPN
inlawrev-3249	781	7	761	761	NUM
inlawrev-3249	781	8	(	(	PUNCT
inlawrev-3249	781	9	1945	1945	NUM
inlawrev-3249	781	10	)	)	PUNCT
inlawrev-3249	781	11	.	.	PUNCT
inlawrev-3249	782	1	183	183	NUM
inlawrev-3249	782	2	.	.	X
inlawrev-3249	783	1	665	665	NUM
inlawrev-3249	783	2	n.e.2d	n.e.2d	NOUN
inlawrev-3249	783	3	795	795	NUM
inlawrev-3249	783	4	(	(	PUNCT
inlawrev-3249	783	5	111	111	NUM
inlawrev-3249	783	6	.	.	PUNCT
inlawrev-3249	783	7	1996	1996	NUM
inlawrev-3249	783	8	)	)	PUNCT
inlawrev-3249	783	9	.	.	PUNCT
inlawrev-3249	784	1	184	184	X
inlawrev-3249	784	2	.	.	PUNCT
inlawrev-3249	784	3	see	see	VERB
inlawrev-3249	784	4	i	i	PRON
inlawrev-3249	784	5	d.	d.	PROPN
inlawrev-3249	784	6	at	at	ADP
inlawrev-3249	784	7	s02	s02	PROPN
inlawrev-3249	784	8	.	.	PROPN
inlawrev-3249	785	1	1	1	NUM
inlawrev-3249	785	2	997	997	NUM
inlawrev-3249	785	3	]	]	PUNCT
inlawrev-3249	785	4	mail	mail	NOUN
inlawrev-3249	785	5	order	order	NOUN
inlawrev-3249	785	6	retailers	retailer	NOUN
inlawrev-3249	785	7	907	907	NUM
inlawrev-3249	785	8	furniture	furniture	NOUN
inlawrev-3249	785	9	retailer	retailer	NOUN
inlawrev-3249	785	10	's	's	PART
inlawrev-3249	785	11	presence	presence	NOUN
inlawrev-3249	785	12	in	in	ADP
inlawrev-3249	785	13	the	the	DET
inlawrev-3249	785	14	state	state	NOUN
inlawrev-3249	785	15	was	be	AUX
inlawrev-3249	785	16	overwhelming	overwhelming	ADJ
inlawrev-3249	785	17	.	.	PUNCT
inlawrev-3249	786	1	unlike	unlike	ADP
inlawrev-3249	786	2	vip	vip	PROPN
inlawrev-3249	786	3	,	,	PUNCT
inlawrev-3249	786	4	who	who	PRON
inlawrev-3249	786	5	made	make	VERB
inlawrev-3249	786	6	an	an	DET
inlawrev-3249	786	7	average	average	NOUN
inlawrev-3249	786	8	of	of	ADP
inlawrev-3249	786	9	17	17	NUM
inlawrev-3249	786	10	trips	trip	NOUN
inlawrev-3249	786	11	to	to	ADP
inlawrev-3249	786	12	new	new	PROPN
inlawrev-3249	786	13	york	york	PROPN
inlawrev-3249	786	14	a	a	DET
inlawrev-3249	786	15	year	year	NOUN
inlawrev-3249	786	16	and	and	CCONJ
inlawrev-3249	786	17	orvis	orvis	PROPN
inlawrev-3249	786	18	who	who	PRON
inlawrev-3249	786	19	made	make	VERB
inlawrev-3249	786	20	between	between	ADP
inlawrev-3249	786	21	12	12	NUM
inlawrev-3249	786	22	and	and	CCONJ
inlawrev-3249	786	23	76	76	NUM
inlawrev-3249	786	24	visits	visit	NOUN
inlawrev-3249	786	25	to	to	ADP
inlawrev-3249	786	26	new	new	PROPN
inlawrev-3249	786	27	york	york	PROPN
inlawrev-3249	786	28	per	per	ADP
inlawrev-3249	786	29	year	year	NOUN
inlawrev-3249	786	30	,	,	PUNCT
inlawrev-3249	786	31	brown	brown	PROPN
inlawrev-3249	786	32	's	's	PART
inlawrev-3249	786	33	furniture	furniture	NOUN
inlawrev-3249	786	34	made	make	VERB
inlawrev-3249	786	35	942	942	NUM
inlawrev-3249	786	36	deliveries	delivery	NOUN
inlawrev-3249	786	37	to	to	ADP
inlawrev-3249	786	38	customers	customer	NOUN
inlawrev-3249	786	39	in	in	ADP
inlawrev-3249	786	40	illinois	illinois	PROPN
inlawrev-3249	786	41	in	in	ADP
inlawrev-3249	786	42	one	one	NUM
inlawrev-3249	786	43	year	year	NOUN
inlawrev-3249	786	44	!	!	PUNCT
inlawrev-3249	787	1	this	this	PRON
inlawrev-3249	787	2	is	be	AUX
inlawrev-3249	787	3	an	an	DET
inlawrev-3249	787	4	average	average	NOUN
inlawrev-3249	787	5	of	of	ADP
inlawrev-3249	787	6	almost	almost	ADV
inlawrev-3249	787	7	three	three	NUM
inlawrev-3249	787	8	deliveries	delivery	NOUN
inlawrev-3249	787	9	per	per	ADP
inlawrev-3249	787	10	day	day	NOUN
inlawrev-3249	787	11	.	.	PUNCT
inlawrev-3249	788	1	to	to	PART
inlawrev-3249	788	2	say	say	VERB
inlawrev-3249	788	3	that	that	SCONJ
inlawrev-3249	788	4	three	three	NUM
inlawrev-3249	788	5	deliveries	delivery	NOUN
inlawrev-3249	788	6	per	per	ADP
inlawrev-3249	788	7	day	day	NOUN
inlawrev-3249	788	8	is	be	AUX
inlawrev-3249	788	9	not	not	PART
inlawrev-3249	788	10	regular	regular	ADJ
inlawrev-3249	788	11	and	and	CCONJ
inlawrev-3249	788	12	systematic	systematic	ADJ
inlawrev-3249	788	13	enough	enough	ADV
inlawrev-3249	788	14	to	to	PART
inlawrev-3249	788	15	satisfy	satisfy	VERB
inlawrev-3249	788	16	quill	quill	PROPN
inlawrev-3249	788	17	's	's	PART
inlawrev-3249	788	18	substantial	substantial	ADJ
inlawrev-3249	788	19	nexus	nexus	NOUN
inlawrev-3249	788	20	test	test	NOUN
inlawrev-3249	788	21	is	be	AUX
inlawrev-3249	788	22	to	to	PART
inlawrev-3249	788	23	ignore	ignore	VERB
inlawrev-3249	788	24	entirely	entirely	ADV
inlawrev-3249	788	25	the	the	DET
inlawrev-3249	788	26	quill	quill	NOUN
inlawrev-3249	788	27	opinion	opinion	NOUN
inlawrev-3249	788	28	.	.	PUNCT
inlawrev-3249	789	1	the	the	DET
inlawrev-3249	789	2	illinois	illinois	PROPN
inlawrev-3249	789	3	court	court	PROPN
inlawrev-3249	789	4	certainly	certainly	ADV
inlawrev-3249	789	5	did	do	AUX
inlawrev-3249	789	6	not	not	PART
inlawrev-3249	789	7	need	need	VERB
inlawrev-3249	789	8	to	to	PART
inlawrev-3249	789	9	adopt	adopt	VERB
inlawrev-3249	789	10	orvis	orvi	NOUN
inlawrev-3249	789	11	'	'	PUNCT
inlawrev-3249	789	12	erroneous	erroneous	ADJ
inlawrev-3249	789	13	,	,	PUNCT
inlawrev-3249	789	14	overreaching	overreaching	NOUN
inlawrev-3249	789	15	,	,	PUNCT
inlawrev-3249	789	16	standard	standard	NOUN
inlawrev-3249	789	17	to	to	PART
inlawrev-3249	789	18	find	find	VERB
inlawrev-3249	789	19	that	that	PRON
inlawrev-3249	789	20	brown	brown	PROPN
inlawrev-3249	789	21	's	's	PART
inlawrev-3249	789	22	furniture	furniture	NOUN
inlawrev-3249	789	23	had	have	VERB
inlawrev-3249	789	24	a	a	DET
inlawrev-3249	789	25	substantial	substantial	ADJ
inlawrev-3249	789	26	nexus	nexus	NOUN
inlawrev-3249	789	27	with	with	ADP
inlawrev-3249	789	28	illinois	illinois	PROPN
inlawrev-3249	789	29	.	.	PUNCT
inlawrev-3249	790	1	iv	iv	X
inlawrev-3249	790	2	.	.	PUNCT
inlawrev-3249	791	1	how	how	SCONJ
inlawrev-3249	791	2	should	should	AUX
inlawrev-3249	791	3	quill	quill	VERB
inlawrev-3249	791	4	's	's	PART
inlawrev-3249	791	5	physical	physical	ADJ
inlawrev-3249	791	6	presence	presence	NOUN
inlawrev-3249	791	7	standard	standard	NOUN
inlawrev-3249	791	8	be	be	AUX
inlawrev-3249	791	9	applied	apply	VERB
inlawrev-3249	791	10	?	?	PUNCT
inlawrev-3249	792	1	should	should	AUX
inlawrev-3249	792	2	,	,	PUNCT
inlawrev-3249	792	3	as	as	ADP
inlawrev-3249	792	4	in	in	ADP
inlawrev-3249	792	5	orvis	orvis	PROPN
inlawrev-3249	792	6	,	,	PUNCT
inlawrev-3249	792	7	quill	quill	PROPN
inlawrev-3249	792	8	's	's	PART
inlawrev-3249	792	9	physical	physical	ADJ
inlawrev-3249	792	10	presence	presence	NOUN
inlawrev-3249	792	11	be	be	AUX
inlawrev-3249	792	12	construed	construe	VERB
inlawrev-3249	792	13	to	to	PART
inlawrev-3249	792	14	mean	mean	VERB
inlawrev-3249	792	15	"	"	PUNCT
inlawrev-3249	792	16	demonstrably	demonstrably	ADV
inlawrev-3249	792	17	more	more	ADJ
inlawrev-3249	792	18	than	than	ADP
inlawrev-3249	792	19	a	a	DET
inlawrev-3249	792	20	slightest	slight	ADJ
inlawrev-3249	792	21	presence	presence	NOUN
inlawrev-3249	792	22	?	?	PUNCT
inlawrev-3249	792	23	"	"	PUNCT
inlawrev-3249	793	1	no	no	INTJ
inlawrev-3249	793	2	.	.	PUNCT
inlawrev-3249	794	1	requiring	require	VERB
inlawrev-3249	794	2	an	an	DET
inlawrev-3249	794	3	entity	entity	NOUN
inlawrev-3249	794	4	to	to	PART
inlawrev-3249	794	5	have	have	VERB
inlawrev-3249	794	6	a	a	DET
inlawrev-3249	794	7	"	"	PUNCT
inlawrev-3249	794	8	physical	physical	ADJ
inlawrev-3249	794	9	presence	presence	NOUN
inlawrev-3249	794	10	"	"	PUNCT
inlawrev-3249	794	11	is	be	AUX
inlawrev-3249	794	12	not	not	PART
inlawrev-3249	794	13	the	the	DET
inlawrev-3249	794	14	same	same	ADJ
inlawrev-3249	794	15	as	as	ADP
inlawrev-3249	794	16	requiring	require	VERB
inlawrev-3249	794	17	the	the	DET
inlawrev-3249	794	18	entity	entity	NOUN
inlawrev-3249	794	19	to	to	PART
inlawrev-3249	794	20	have	have	VERB
inlawrev-3249	794	21	"	"	PUNCT
inlawrev-3249	794	22	demonstrably	demonstrably	ADV
inlawrev-3249	794	23	more	more	ADJ
inlawrev-3249	794	24	than	than	ADP
inlawrev-3249	794	25	a	a	DET
inlawrev-3249	794	26	slightest	slight	ADJ
inlawrev-3249	794	27	presence	presence	NOUN
inlawrev-3249	794	28	.	.	PUNCT
inlawrev-3249	794	29	"	"	PUNCT
inlawrev-3249	795	1	orvis	orvis	PROPN
inlawrev-3249	795	2	adopted	adopt	VERB
inlawrev-3249	795	3	a	a	DET
inlawrev-3249	795	4	reading	reading	NOUN
inlawrev-3249	795	5	of	of	ADP
inlawrev-3249	795	6	quill	quill	NOUN
inlawrev-3249	795	7	's	's	PART
inlawrev-3249	795	8	standard	standard	NOUN
inlawrev-3249	795	9	close	close	ADJ
inlawrev-3249	795	10	to	to	ADP
inlawrev-3249	795	11	the	the	DET
inlawrev-3249	795	12	standard	standard	NOUN
inlawrev-3249	795	13	the	the	DET
inlawrev-3249	795	14	supreme	supreme	PROPN
inlawrev-3249	795	15	court	court	PROPN
inlawrev-3249	795	16	rejected	reject	VERB
inlawrev-3249	795	17	in	in	ADP
inlawrev-3249	795	18	national	national	ADJ
inlawrev-3249	795	19	geographic}^^	geographic}^^	ADP
inlawrev-3249	795	20	although	although	SCONJ
inlawrev-3249	795	21	activity	activity	NOUN
inlawrev-3249	795	22	that	that	PRON
inlawrev-3249	795	23	constitutes	constitute	VERB
inlawrev-3249	795	24	a	a	DET
inlawrev-3249	795	25	"	"	PUNCT
inlawrev-3249	795	26	physical	physical	ADJ
inlawrev-3249	795	27	presence	presence	NOUN
inlawrev-3249	795	28	"	"	PUNCT
inlawrev-3249	795	29	can	can	AUX
inlawrev-3249	795	30	rightly	rightly	ADV
inlawrev-3249	795	31	be	be	AUX
inlawrev-3249	795	32	described	describe	VERB
inlawrev-3249	795	33	as	as	ADP
inlawrev-3249	795	34	"	"	PUNCT
inlawrev-3249	795	35	demonstrably	demonstrably	ADV
inlawrev-3249	795	36	more	more	ADJ
inlawrev-3249	795	37	than	than	ADP
inlawrev-3249	795	38	a	a	DET
inlawrev-3249	795	39	slightest	slight	ADJ
inlawrev-3249	795	40	presence	presence	NOUN
inlawrev-3249	795	41	,	,	PUNCT
inlawrev-3249	795	42	"	"	PUNCT
inlawrev-3249	795	43	the	the	DET
inlawrev-3249	795	44	converse	converse	NOUN
inlawrev-3249	795	45	is	be	AUX
inlawrev-3249	795	46	not	not	PART
inlawrev-3249	795	47	necessarily	necessarily	ADV
inlawrev-3249	795	48	true	true	ADJ
inlawrev-3249	795	49	.	.	PUNCT
inlawrev-3249	796	1	instead	instead	ADV
inlawrev-3249	796	2	of	of	ADP
inlawrev-3249	796	3	relying	rely	VERB
inlawrev-3249	796	4	on	on	ADP
inlawrev-3249	796	5	certain	certain	ADJ
inlawrev-3249	796	6	rationales	rationale	NOUN
inlawrev-3249	796	7	discussed	discuss	VERB
inlawrev-3249	796	8	in	in	ADP
inlawrev-3249	796	9	quill	quill	NOUN
inlawrev-3249	796	10	to	to	PART
inlawrev-3249	796	11	frame	frame	VERB
inlawrev-3249	796	12	new	new	ADJ
inlawrev-3249	796	13	rules	rule	NOUN
inlawrev-3249	796	14	on	on	ADP
inlawrev-3249	796	15	the	the	DET
inlawrev-3249	796	16	fringe	fringe	NOUN
inlawrev-3249	796	17	of	of	ADP
inlawrev-3249	796	18	the	the	DET
inlawrev-3249	796	19	standard	standard	NOUN
inlawrev-3249	796	20	,	,	PUNCT
inlawrev-3249	796	21	state	state	NOUN
inlawrev-3249	796	22	courts	court	NOUN
inlawrev-3249	796	23	should	should	AUX
inlawrev-3249	796	24	consider	consider	VERB
inlawrev-3249	796	25	whether	whether	SCONJ
inlawrev-3249	796	26	,	,	PUNCT
inlawrev-3249	796	27	given	give	VERB
inlawrev-3249	796	28	the	the	DET
inlawrev-3249	796	29	facts	fact	NOUN
inlawrev-3249	796	30	before	before	ADP
inlawrev-3249	796	31	them	they	PRON
inlawrev-3249	796	32	,	,	PUNCT
inlawrev-3249	796	33	the	the	DET
inlawrev-3249	796	34	retailer	retailer	NOUN
inlawrev-3249	796	35	's	's	PART
inlawrev-3249	796	36	activities	activity	NOUN
inlawrev-3249	796	37	could	could	AUX
inlawrev-3249	796	38	reasonably	reasonably	ADV
inlawrev-3249	796	39	be	be	AUX
inlawrev-3249	796	40	described	describe	VERB
inlawrev-3249	796	41	as	as	ADP
inlawrev-3249	796	42	constituting	constitute	VERB
inlawrev-3249	796	43	a	a	DET
inlawrev-3249	796	44	"	"	PUNCT
inlawrev-3249	796	45	physical	physical	ADJ
inlawrev-3249	796	46	presence	presence	NOUN
inlawrev-3249	796	47	"	"	PUNCT
inlawrev-3249	796	48	in	in	ADP
inlawrev-3249	796	49	the	the	DET
inlawrev-3249	796	50	taxing	tax	VERB
inlawrev-3249	796	51	state	state	NOUN
inlawrev-3249	796	52	.	.	PUNCT
inlawrev-3249	797	1	in	in	ADP
inlawrev-3249	797	2	determining	determine	VERB
inlawrev-3249	797	3	whether	whether	SCONJ
inlawrev-3249	797	4	a	a	DET
inlawrev-3249	797	5	given	give	VERB
inlawrev-3249	797	6	taxpayer	taxpayer	NOUN
inlawrev-3249	797	7	's	's	PART
inlawrev-3249	797	8	activities	activity	NOUN
inlawrev-3249	797	9	reasonably	reasonably	ADV
inlawrev-3249	797	10	constitute	constitute	VERB
inlawrev-3249	797	11	a	a	DET
inlawrev-3249	797	12	"	"	PUNCT
inlawrev-3249	797	13	physical	physical	ADJ
inlawrev-3249	797	14	presence	presence	NOUN
inlawrev-3249	797	15	,	,	PUNCT
inlawrev-3249	797	16	"	"	PUNCT
inlawrev-3249	797	17	courts	court	NOUN
inlawrev-3249	797	18	should	should	AUX
inlawrev-3249	797	19	be	be	AUX
inlawrev-3249	797	20	guided	guide	VERB
inlawrev-3249	797	21	by	by	ADP
inlawrev-3249	797	22	quill	quill	PROPN
inlawrev-3249	797	23	's	's	PART
inlawrev-3249	797	24	examples	example	NOUN
inlawrev-3249	797	25	of	of	ADP
inlawrev-3249	797	26	the	the	DET
inlawrev-3249	797	27	activities	activity	NOUN
inlawrev-3249	797	28	that	that	PRON
inlawrev-3249	797	29	would	would	AUX
inlawrev-3249	797	30	constitute	constitute	VERB
inlawrev-3249	797	31	a	a	DET
inlawrev-3249	797	32	physical	physical	ADJ
inlawrev-3249	797	33	presence	presence	NOUN
inlawrev-3249	797	34	.	.	PUNCT
inlawrev-3249	798	1	quill	quill	PROPN
inlawrev-3249	798	2	's	's	PART
inlawrev-3249	798	3	example	example	NOUN
inlawrev-3249	798	4	of	of	ADP
inlawrev-3249	798	5	an	an	DET
inlawrev-3249	798	6	activity	activity	NOUN
inlawrev-3249	798	7	that	that	PRON
inlawrev-3249	798	8	would	would	AUX
inlawrev-3249	798	9	satisfy	satisfy	VERB
inlawrev-3249	798	10	the	the	DET
inlawrev-3249	798	11	physical	physical	ADJ
inlawrev-3249	798	12	presence	presence	NOUN
inlawrev-3249	798	13	requirement	requirement	NOUN
inlawrev-3249	798	14	was	be	AUX
inlawrev-3249	798	15	the	the	DET
inlawrev-3249	798	16	presence	presence	NOUN
inlawrev-3249	798	17	in	in	ADP
inlawrev-3249	798	18	the	the	DET
inlawrev-3249	798	19	taxing	tax	VERB
inlawrev-3249	798	20	state	state	NOUN
inlawrev-3249	798	21	of	of	ADP
inlawrev-3249	798	22	a	a	DET
inlawrev-3249	798	23	"	"	PUNCT
inlawrev-3249	798	24	small	small	ADJ
inlawrev-3249	798	25	sales	sale	NOUN
inlawrev-3249	798	26	force	force	NOUN
inlawrev-3249	798	27	,	,	PUNCT
inlawrev-3249	798	28	plant	plant	NOUN
inlawrev-3249	798	29	,	,	PUNCT
inlawrev-3249	798	30	or	or	CCONJ
inlawrev-3249	798	31	office	office	NOUN
inlawrev-3249	798	32	.	.	PUNCT
inlawrev-3249	798	33	"^^^	"^^^	PUNCT
inlawrev-3249	799	1	courts	court	NOUN
inlawrev-3249	799	2	should	should	AUX
inlawrev-3249	799	3	also	also	ADV
inlawrev-3249	799	4	look	look	VERB
inlawrev-3249	799	5	at	at	ADP
inlawrev-3249	799	6	other	other	ADJ
inlawrev-3249	799	7	activities	activity	NOUN
inlawrev-3249	799	8	that	that	PRON
inlawrev-3249	799	9	would	would	AUX
inlawrev-3249	799	10	reasonably	reasonably	ADV
inlawrev-3249	799	11	indicate	indicate	VERB
inlawrev-3249	799	12	that	that	SCONJ
inlawrev-3249	799	13	a	a	DET
inlawrev-3249	799	14	retailer	retailer	NOUN
inlawrev-3249	799	15	has	have	VERB
inlawrev-3249	799	16	a	a	DET
inlawrev-3249	799	17	physical	physical	ADJ
inlawrev-3249	799	18	presence	presence	NOUN
inlawrev-3249	799	19	in	in	ADP
inlawrev-3249	799	20	the	the	DET
inlawrev-3249	799	21	taxing	tax	VERB
inlawrev-3249	799	22	state	state	NOUN
inlawrev-3249	799	23	.	.	PUNCT
inlawrev-3249	800	1	these	these	PRON
inlawrev-3249	800	2	might	might	AUX
inlawrev-3249	800	3	include	include	VERB
inlawrev-3249	800	4	telephone	telephone	NOUN
inlawrev-3249	800	5	listings	listing	NOUN
inlawrev-3249	800	6	indicating	indicate	VERB
inlawrev-3249	800	7	a	a	DET
inlawrev-3249	800	8	local	local	ADJ
inlawrev-3249	800	9	number	number	NOUN
inlawrev-3249	800	10	,	,	PUNCT
inlawrev-3249	800	11	business	business	NOUN
inlawrev-3249	800	12	cards	card	NOUN
inlawrev-3249	800	13	with	with	ADP
inlawrev-3249	800	14	an	an	DET
inlawrev-3249	800	15	in	in	ADP
inlawrev-3249	800	16	-	-	PUNCT
inlawrev-3249	800	17	state	state	NOUN
inlawrev-3249	800	18	address	address	NOUN
inlawrev-3249	800	19	,	,	PUNCT
inlawrev-3249	800	20	retail	retail	ADJ
inlawrev-3249	800	21	outlets	outlet	NOUN
inlawrev-3249	800	22	,	,	PUNCT
inlawrev-3249	800	23	and	and	CCONJ
inlawrev-3249	800	24	others	other	NOUN
inlawrev-3249	800	25	.	.	PUNCT
inlawrev-3249	801	1	however	however	ADV
inlawrev-3249	801	2	,	,	PUNCT
inlawrev-3249	801	3	the	the	DET
inlawrev-3249	801	4	courts	court	NOUN
inlawrev-3249	801	5	should	should	AUX
inlawrev-3249	801	6	refrain	refrain	VERB
inlawrev-3249	801	7	from	from	ADP
inlawrev-3249	801	8	attempting	attempt	VERB
inlawrev-3249	801	9	to	to	PART
inlawrev-3249	801	10	redefine	redefine	VERB
inlawrev-3249	801	11	the	the	DET
inlawrev-3249	801	12	physical	physical	ADJ
inlawrev-3249	801	13	presence	presence	NOUN
inlawrev-3249	801	14	requirement	requirement	NOUN
inlawrev-3249	801	15	in	in	ADP
inlawrev-3249	801	16	the	the	DET
inlawrev-3249	801	17	light	light	NOUN
inlawrev-3249	801	18	most	most	ADV
inlawrev-3249	801	19	favorable	favorable	ADJ
inlawrev-3249	801	20	to	to	ADP
inlawrev-3249	801	21	state	state	NOUN
inlawrev-3249	801	22	taxing	tax	VERB
inlawrev-3249	801	23	authorities	authority	NOUN
inlawrev-3249	801	24	.	.	PUNCT
inlawrev-3249	802	1	as	as	SCONJ
inlawrev-3249	802	2	previously	previously	ADV
inlawrev-3249	802	3	mentioned	mention	VERB
inlawrev-3249	802	4	.	.	PUNCT
inlawrev-3249	803	1	quill	quill	PROPN
inlawrev-3249	803	2	discussed	discuss	VERB
inlawrev-3249	803	3	several	several	ADJ
inlawrev-3249	803	4	reasons	reason	NOUN
inlawrev-3249	803	5	for	for	ADP
inlawrev-3249	803	6	requiring	require	VERB
inlawrev-3249	803	7	a	a	DET
inlawrev-3249	803	8	physical	physical	ADJ
inlawrev-3249	803	9	presence	presence	NOUN
inlawrev-3249	803	10	that	that	PRON
inlawrev-3249	803	11	do	do	AUX
inlawrev-3249	803	12	not	not	PART
inlawrev-3249	803	13	support	support	VERB
inlawrev-3249	803	14	redefining	redefine	VERB
inlawrev-3249	803	15	"	"	PUNCT
inlawrev-3249	803	16	physical	physical	ADJ
inlawrev-3249	803	17	presence	presence	NOUN
inlawrev-3249	803	18	"	"	PUNCT
inlawrev-3249	803	19	as	as	ADP
inlawrev-3249	803	20	"	"	PUNCT
inlawrev-3249	803	21	demonstrably	demonstrably	ADV
inlawrev-3249	803	22	more	more	ADJ
inlawrev-3249	803	23	than	than	ADP
inlawrev-3249	803	24	a	a	DET
inlawrev-3249	803	25	slightest	slight	ADJ
inlawrev-3249	803	26	presence	presence	NOUN
inlawrev-3249	803	27	.	.	PUNCT
inlawrev-3249	803	28	"	"	PUNCT
inlawrev-3249	804	1	additionally	additionally	ADV
inlawrev-3249	804	2	,	,	PUNCT
inlawrev-3249	804	3	it	it	PRON
inlawrev-3249	804	4	is	be	AUX
inlawrev-3249	804	5	not	not	PART
inlawrev-3249	804	6	unfair	unfair	ADJ
inlawrev-3249	804	7	or	or	CCONJ
inlawrev-3249	804	8	inequitable	inequitable	ADJ
inlawrev-3249	804	9	to	to	PART
inlawrev-3249	804	10	deny	deny	VERB
inlawrev-3249	804	11	states	state	NOUN
inlawrev-3249	804	12	the	the	DET
inlawrev-3249	804	13	power	power	NOUN
inlawrev-3249	804	14	to	to	PART
inlawrev-3249	804	15	make	make	VERB
inlawrev-3249	804	16	out	out	ADP
inlawrev-3249	804	17	-	-	PUNCT
inlawrev-3249	804	18	of	of	ADP
inlawrev-3249	804	19	-	-	PUNCT
inlawrev-3249	804	20	state	state	NOUN
inlawrev-3249	804	21	retailers	retailer	NOUN
inlawrev-3249	804	22	collect	collect	VERB
inlawrev-3249	804	23	their	their	PRON
inlawrev-3249	804	24	use	use	NOUN
inlawrev-3249	804	25	taxes	taxis	NOUN
inlawrev-3249	804	26	.	.	PUNCT
inlawrev-3249	805	1	185	185	NUM
inlawrev-3249	805	2	.	.	PUNCT
inlawrev-3249	805	3	recall	recall	VERB
inlawrev-3249	805	4	that	that	SCONJ
inlawrev-3249	805	5	national	national	PROPN
inlawrev-3249	805	6	geographic	geographic	PROPN
inlawrev-3249	805	7	flatly	flatly	ADV
inlawrev-3249	805	8	rejected	reject	VERB
inlawrev-3249	805	9	california	california	PROPN
inlawrev-3249	805	10	's	's	PART
inlawrev-3249	805	11	"	"	PUNCT
inlawrev-3249	805	12	slightest	slightest	ADJ
inlawrev-3249	805	13	presence	presence	NOUN
inlawrev-3249	805	14	"	"	PUNCT
inlawrev-3249	805	15	standard	standard	NOUN
inlawrev-3249	805	16	in	in	ADP
inlawrev-3249	805	17	1977	1977	NUM
inlawrev-3249	805	18	.	.	PUNCT
inlawrev-3249	806	1	see	see	VERB
inlawrev-3249	806	2	supra	supra	PROPN
inlawrev-3249	806	3	part	part	NOUN
inlawrev-3249	806	4	lb	lb	PROPN
inlawrev-3249	806	5	.	.	PUNCT
inlawrev-3249	807	1	but	but	CCONJ
inlawrev-3249	807	2	see	see	VERB
inlawrev-3249	807	3	multistate	multistate	NOUN
inlawrev-3249	807	4	tax	tax	NOUN
inlawrev-3249	807	5	commission	commission	PROPN
inlawrev-3249	807	6	,	,	PUNCT
inlawrev-3249	807	7	nexus	nexus	NOUN
inlawrev-3249	807	8	guideline	guideline	NOUN
inlawrev-3249	807	9	for	for	ADP
inlawrev-3249	807	10	application	application	NOUN
inlawrev-3249	807	11	of	of	ADP
inlawrev-3249	807	12	a	a	DET
inlawrev-3249	807	13	taxing	tax	VERB
inlawrev-3249	807	14	state	state	NOUN
inlawrev-3249	807	15	's	's	PART
inlawrev-3249	807	16	sales	sale	NOUN
inlawrev-3249	807	17	and	and	CCONJ
inlawrev-3249	807	18	use	use	VERB
inlawrev-3249	807	19	tax	tax	NOUN
inlawrev-3249	807	20	to	to	ADP
inlawrev-3249	807	21	a	a	DET
inlawrev-3249	807	22	remote	remote	ADJ
inlawrev-3249	807	23	seller	seller	NOUN
inlawrev-3249	807	24	(	(	PUNCT
inlawrev-3249	807	25	draft	draft	NOUN
inlawrev-3249	807	26	)	)	PUNCT
inlawrev-3249	807	27	,	,	PUNCT
inlawrev-3249	807	28	<	<	X
inlawrev-3249	807	29	http://www.http://www.aimnet.com/~software	http://www.http://www.aimnet.com/~software	X
inlawrev-3249	807	30	/	/	SYM
inlawrev-3249	807	31	industry_issues	industry_issue	NOUN
inlawrev-3249	807	32	/	/	SYM
inlawrev-3249	807	33	home	home	NOUN
inlawrev-3249	807	34	>	>	X
inlawrev-3249	807	35	(	(	PUNCT
inlawrev-3249	807	36	jan	jan	PROPN
inlawrev-3249	807	37	.	.	PROPN
inlawrev-3249	807	38	25	25	NUM
inlawrev-3249	807	39	,	,	PUNCT
inlawrev-3249	807	40	1995	1995	NUM
inlawrev-3249	807	41	)	)	PUNCT
inlawrev-3249	807	42	.	.	PUNCT
inlawrev-3249	808	1	the	the	DET
inlawrev-3249	808	2	mtc	mtc	PROPN
inlawrev-3249	808	3	's	's	PART
inlawrev-3249	808	4	draft	draft	NOUN
inlawrev-3249	808	5	encourages	encourage	VERB
inlawrev-3249	808	6	a	a	DET
inlawrev-3249	808	7	broad	broad	ADJ
inlawrev-3249	808	8	reading	reading	NOUN
inlawrev-3249	808	9	of	of	ADP
inlawrev-3249	808	10	activities	activity	NOUN
inlawrev-3249	808	11	creating	create	VERB
inlawrev-3249	808	12	a	a	DET
inlawrev-3249	808	13	physical	physical	ADJ
inlawrev-3249	808	14	presence	presence	NOUN
inlawrev-3249	808	15	and	and	CCONJ
inlawrev-3249	808	16	encourages	encourage	VERB
inlawrev-3249	808	17	the	the	DET
inlawrev-3249	808	18	adoption	adoption	NOUN
inlawrev-3249	808	19	of	of	ADP
inlawrev-3249	808	20	a	a	DET
inlawrev-3249	808	21	"	"	PUNCT
inlawrev-3249	808	22	deemed	deem	VERB
inlawrev-3249	808	23	physical	physical	ADJ
inlawrev-3249	808	24	presence	presence	NOUN
inlawrev-3249	808	25	"	"	PUNCT
inlawrev-3249	808	26	as	as	ADP
inlawrev-3249	808	27	being	be	AUX
inlawrev-3249	808	28	sufficient	sufficient	ADJ
inlawrev-3249	808	29	to	to	PART
inlawrev-3249	808	30	constitute	constitute	VERB
inlawrev-3249	808	31	"	"	PUNCT
inlawrev-3249	808	32	substantial	substantial	ADJ
inlawrev-3249	808	33	nexus	nexus	NOUN
inlawrev-3249	808	34	.	.	PUNCT
inlawrev-3249	808	35	"	"	PUNCT
inlawrev-3249	809	1	186	186	NUM
inlawrev-3249	809	2	.	.	PUNCT
inlawrev-3249	809	3	quill	quill	PROPN
inlawrev-3249	809	4	corp	corp	PROPN
inlawrev-3249	809	5	.	.	PROPN
inlawrev-3249	809	6	v.	v.	ADP
inlawrev-3249	809	7	north	north	PROPN
inlawrev-3249	809	8	dakota	dakota	PROPN
inlawrev-3249	809	9	,	,	PUNCT
inlawrev-3249	809	10	504	504	NUM
inlawrev-3249	809	11	u.s	u.s	PROPN
inlawrev-3249	809	12	.	.	PROPN
inlawrev-3249	809	13	298	298	NUM
inlawrev-3249	809	14	,	,	PUNCT
inlawrev-3249	809	15	315	315	NUM
inlawrev-3249	809	16	(	(	PUNCT
inlawrev-3249	809	17	1992	1992	NUM
inlawrev-3249	809	18	)	)	PUNCT
inlawrev-3249	809	19	.	.	PUNCT
inlawrev-3249	810	1	908	908	NUM
inlawrev-3249	810	2	indiana	indiana	PROPN
inlawrev-3249	810	3	law	law	PROPN
inlawrev-3249	810	4	review	review	NOUN
inlawrev-3249	810	5	[	[	X
inlawrev-3249	810	6	vol	vol	NOUN
inlawrev-3249	810	7	.	.	PUNCT
inlawrev-3249	811	1	30:881	30:881	NUM
inlawrev-3249	811	2	a.	a.	NOUN
inlawrev-3249	811	3	quill	quill	NOUN
inlawrev-3249	811	4	's	's	PART
inlawrev-3249	811	5	rationales	rationale	NOUN
inlawrev-3249	811	6	although	although	SCONJ
inlawrev-3249	811	7	quill	quill	NOUN
inlawrev-3249	811	8	gave	give	VERB
inlawrev-3249	811	9	several	several	ADJ
inlawrev-3249	811	10	reasons	reason	NOUN
inlawrev-3249	811	11	for	for	ADP
inlawrev-3249	811	12	upholding	uphold	VERB
inlawrev-3249	811	13	the	the	DET
inlawrev-3249	811	14	physical	physical	ADJ
inlawrev-3249	811	15	presence	presence	NOUN
inlawrev-3249	811	16	requirement	requirement	NOUN
inlawrev-3249	811	17	,	,	PUNCT
inlawrev-3249	811	18	two	two	NUM
inlawrev-3249	811	19	of	of	ADP
inlawrev-3249	811	20	those	those	PRON
inlawrev-3249	811	21	do	do	AUX
inlawrev-3249	811	22	not	not	PART
inlawrev-3249	811	23	support	support	VERB
inlawrev-3249	811	24	characterizing	characterize	VERB
inlawrev-3249	811	25	quill	quill	NOUN
inlawrev-3249	811	26	's	's	PART
inlawrev-3249	811	27	physical	physical	ADJ
inlawrev-3249	811	28	presence	presence	NOUN
inlawrev-3249	811	29	standard	standard	NOUN
inlawrev-3249	811	30	in	in	ADP
inlawrev-3249	811	31	the	the	DET
inlawrev-3249	811	32	way	way	NOUN
inlawrev-3249	811	33	that	that	PRON
inlawrev-3249	811	34	favors	favor	VERB
inlawrev-3249	811	35	state	state	NOUN
inlawrev-3249	811	36	governments	government	NOUN
inlawrev-3249	811	37	at	at	ADP
inlawrev-3249	811	38	the	the	DET
inlawrev-3249	811	39	expense	expense	NOUN
inlawrev-3249	811	40	of	of	ADP
inlawrev-3249	811	41	interstate	interstate	ADJ
inlawrev-3249	811	42	commerce	commerce	NOUN
inlawrev-3249	811	43	.	.	PUNCT
inlawrev-3249	812	1	first	first	ADV
inlawrev-3249	812	2	,	,	PUNCT
inlawrev-3249	812	3	quill	quill	NOUN
inlawrev-3249	812	4	retained	retain	VERB
inlawrev-3249	812	5	the	the	DET
inlawrev-3249	812	6	physical	physical	ADJ
inlawrev-3249	812	7	presence	presence	NOUN
inlawrev-3249	812	8	standard	standard	NOUN
inlawrev-3249	812	9	to	to	PART
inlawrev-3249	812	10	prevent	prevent	VERB
inlawrev-3249	812	11	states	state	NOUN
inlawrev-3249	812	12	from	from	ADP
inlawrev-3249	812	13	placing	place	VERB
inlawrev-3249	812	14	undue	undue	ADJ
inlawrev-3249	812	15	burdens	burden	NOUN
inlawrev-3249	812	16	on	on	ADP
inlawrev-3249	812	17	interstate	interstate	ADJ
inlawrev-3249	812	18	commerce	commerce	NOUN
inlawrev-3249	812	19	.	.	PUNCT
inlawrev-3249	813	1	^^^	^^^	PUNCT
inlawrev-3249	813	2	second	second	ADV
inlawrev-3249	813	3	,	,	PUNCT
inlawrev-3249	813	4	quill	quill	NOUN
inlawrev-3249	813	5	made	make	VERB
inlawrev-3249	813	6	it	it	PRON
inlawrev-3249	813	7	clear	clear	ADJ
inlawrev-3249	813	8	that	that	SCONJ
inlawrev-3249	813	9	congress	congress	PROPN
inlawrev-3249	813	10	,	,	PUNCT
inlawrev-3249	813	11	not	not	PART
inlawrev-3249	813	12	the	the	DET
inlawrev-3249	813	13	states	state	NOUN
inlawrev-3249	813	14	,	,	PUNCT
inlawrev-3249	813	15	could	could	AUX
inlawrev-3249	813	16	change	change	VERB
inlawrev-3249	813	17	the	the	DET
inlawrev-3249	813	18	standard	standard	NOUN
inlawrev-3249	813	19	or	or	CCONJ
inlawrev-3249	813	20	remove	remove	VERB
inlawrev-3249	813	21	the	the	DET
inlawrev-3249	813	22	barriers	barrier	NOUN
inlawrev-3249	813	23	to	to	ADP
inlawrev-3249	813	24	taxation	taxation	NOUN
inlawrev-3249	813	25	if	if	SCONJ
inlawrev-3249	813	26	it	it	PRON
inlawrev-3249	813	27	desired	desire	VERB
inlawrev-3249	813	28	.	.	PUNCT
inlawrev-3249	814	1	each	each	PRON
inlawrev-3249	814	2	of	of	ADP
inlawrev-3249	814	3	these	these	DET
inlawrev-3249	814	4	reasons	reason	NOUN
inlawrev-3249	814	5	is	be	AUX
inlawrev-3249	814	6	discussed	discuss	VERB
inlawrev-3249	814	7	in	in	ADP
inlawrev-3249	814	8	turn	turn	NOUN
inlawrev-3249	814	9	.	.	PUNCT
inlawrev-3249	815	1	7	7	X
inlawrev-3249	815	2	.	.	X
inlawrev-3249	815	3	prohibiting	prohibit	VERB
inlawrev-3249	815	4	undue	undue	ADJ
inlawrev-3249	815	5	burdens	burden	NOUN
inlawrev-3249	815	6	on	on	ADP
inlawrev-3249	815	7	interstate	interstate	ADJ
inlawrev-3249	815	8	commerce.—in	commerce.—in	PROPN
inlawrev-3249	815	9	increasing	increase	VERB
inlawrev-3249	815	10	the	the	DET
inlawrev-3249	815	11	states	state	NOUN
inlawrev-3249	815	12	'	'	PART
inlawrev-3249	815	13	power	power	NOUN
inlawrev-3249	815	14	to	to	PART
inlawrev-3249	815	15	tax	tax	VERB
inlawrev-3249	815	16	retailers	retailer	NOUN
inlawrev-3249	815	17	with	with	ADP
inlawrev-3249	815	18	less	less	ADJ
inlawrev-3249	815	19	physical	physical	ADJ
inlawrev-3249	815	20	presence	presence	NOUN
inlawrev-3249	815	21	than	than	SCONJ
inlawrev-3249	815	22	the	the	DET
inlawrev-3249	815	23	supreme	supreme	PROPN
inlawrev-3249	815	24	court	court	PROPN
inlawrev-3249	815	25	's	's	PART
inlawrev-3249	815	26	standard	standard	NOUN
inlawrev-3249	815	27	indicates	indicate	VERB
inlawrev-3249	815	28	,	,	PUNCT
inlawrev-3249	815	29	courts	court	NOUN
inlawrev-3249	815	30	will	will	AUX
inlawrev-3249	815	31	increase	increase	VERB
inlawrev-3249	815	32	the	the	DET
inlawrev-3249	815	33	burdens	burden	NOUN
inlawrev-3249	815	34	on	on	ADP
inlawrev-3249	815	35	out	out	ADV
inlawrev-3249	815	36	-	-	PUNCT
inlawrev-3249	815	37	of	of	ADP
inlawrev-3249	815	38	-	-	PUNCT
inlawrev-3249	815	39	state	state	NOUN
inlawrev-3249	815	40	retailers	retailer	NOUN
inlawrev-3249	815	41	.	.	PUNCT
inlawrev-3249	816	1	these	these	DET
inlawrev-3249	816	2	burdens	burden	NOUN
inlawrev-3249	816	3	will	will	AUX
inlawrev-3249	816	4	naturally	naturally	ADV
inlawrev-3249	816	5	affect	affect	VERB
inlawrev-3249	816	6	smaller	small	ADJ
inlawrev-3249	816	7	businesses	business	NOUN
inlawrev-3249	816	8	more	more	ADV
inlawrev-3249	816	9	than	than	ADP
inlawrev-3249	816	10	established	establish	VERB
inlawrev-3249	816	11	retailers	retailer	NOUN
inlawrev-3249	816	12	,	,	PUNCT
inlawrev-3249	816	13	creating	create	VERB
inlawrev-3249	816	14	barriers	barrier	NOUN
inlawrev-3249	816	15	to	to	ADP
inlawrev-3249	816	16	entry	entry	NOUN
inlawrev-3249	816	17	in	in	ADP
inlawrev-3249	816	18	the	the	DET
inlawrev-3249	816	19	mail	mail	NOUN
inlawrev-3249	816	20	-	-	PUNCT
inlawrev-3249	816	21	order	order	NOUN
inlawrev-3249	816	22	retailing	retailing	NOUN
inlawrev-3249	816	23	markets	market	NOUN
inlawrev-3249	816	24	and	and	CCONJ
inlawrev-3249	816	25	burdening	burden	VERB
inlawrev-3249	816	26	small	small	ADJ
inlawrev-3249	816	27	business	business	NOUN
inlawrev-3249	816	28	.	.	PUNCT
inlawrev-3249	817	1	^^^	^^^	PUNCT
inlawrev-3249	817	2	for	for	ADP
inlawrev-3249	817	3	a	a	DET
inlawrev-3249	817	4	small	small	ADJ
inlawrev-3249	817	5	business	business	NOUN
inlawrev-3249	817	6	to	to	PART
inlawrev-3249	817	7	have	have	VERB
inlawrev-3249	817	8	to	to	PART
inlawrev-3249	817	9	comply	comply	VERB
inlawrev-3249	817	10	with	with	ADP
inlawrev-3249	817	11	the	the	DET
inlawrev-3249	817	12	complexities	complexity	NOUN
inlawrev-3249	817	13	of	of	ADP
inlawrev-3249	817	14	the	the	DET
inlawrev-3249	817	15	differing	differ	VERB
inlawrev-3249	817	16	state	state	NOUN
inlawrev-3249	817	17	and	and	CCONJ
inlawrev-3249	817	18	local	local	ADJ
inlawrev-3249	817	19	sales	sale	NOUN
inlawrev-3249	817	20	and	and	CCONJ
inlawrev-3249	817	21	use	use	VERB
inlawrev-3249	817	22	tax	tax	NOUN
inlawrev-3249	817	23	laws	law	NOUN
inlawrev-3249	817	24	of	of	ADP
inlawrev-3249	817	25	the	the	DET
inlawrev-3249	817	26	roughly	roughly	ADV
inlawrev-3249	817	27	6500	6500	NUM
inlawrev-3249	817	28	tax	tax	NOUN
inlawrev-3249	817	29	jurisdictions	jurisdiction	NOUN
inlawrev-3249	817	30	in	in	ADP
inlawrev-3249	817	31	the	the	DET
inlawrev-3249	817	32	united	united	PROPN
inlawrev-3249	817	33	states	states	PROPN
inlawrev-3249	817	34	is	be	AUX
inlawrev-3249	817	35	more	more	ADV
inlawrev-3249	817	36	than	than	ADP
inlawrev-3249	817	37	burdensome	burdensome	ADJ
inlawrev-3249	817	38	;	;	PUNCT
inlawrev-3249	817	39	it	it	PRON
inlawrev-3249	817	40	can	can	AUX
inlawrev-3249	817	41	be	be	AUX
inlawrev-3249	817	42	cost	cost	VERB
inlawrev-3249	817	43	prohibitive	prohibitive	ADJ
inlawrev-3249	817	44	.	.	PUNCT
inlawrev-3249	818	1	'^^	'^^	NUM
inlawrev-3249	819	1	in	in	ADP
inlawrev-3249	819	2	addition	addition	NOUN
inlawrev-3249	819	3	to	to	ADP
inlawrev-3249	819	4	complying	comply	VERB
inlawrev-3249	819	5	with	with	ADP
inlawrev-3249	819	6	the	the	DET
inlawrev-3249	819	7	taxing	tax	VERB
inlawrev-3249	819	8	statutes	statute	NOUN
inlawrev-3249	819	9	of	of	ADP
inlawrev-3249	819	10	those	those	DET
inlawrev-3249	819	11	jurisdictions	jurisdiction	NOUN
inlawrev-3249	819	12	,	,	PUNCT
inlawrev-3249	819	13	retailers	retailer	NOUN
inlawrev-3249	819	14	are	be	AUX
inlawrev-3249	819	15	faced	face	VERB
inlawrev-3249	819	16	with	with	ADP
inlawrev-3249	819	17	the	the	DET
inlawrev-3249	819	18	daunting	daunting	ADJ
inlawrev-3249	819	19	task	task	NOUN
inlawrev-3249	819	20	of	of	ADP
inlawrev-3249	819	21	complying	comply	VERB
inlawrev-3249	819	22	with	with	ADP
inlawrev-3249	819	23	the	the	DET
inlawrev-3249	819	24	more	more	ADJ
inlawrev-3249	819	25	than	than	ADP
inlawrev-3249	819	26	ninety	ninety	NUM
inlawrev-3249	819	27	different	different	ADJ
inlawrev-3249	819	28	sales	sale	NOUN
inlawrev-3249	819	29	and	and	CCONJ
inlawrev-3249	819	30	use	use	VERB
inlawrev-3249	819	31	tax	tax	NOUN
inlawrev-3249	819	32	rates	rate	NOUN
inlawrev-3249	819	33	imposed	impose	VERB
inlawrev-3249	819	34	by	by	ADP
inlawrev-3249	819	35	those	those	DET
inlawrev-3249	819	36	jurisdictions	jurisdiction	NOUN
inlawrev-3249	819	37	.	.	PUNCT
inlawrev-3249	820	1	'^^	'^^	ADJ
inlawrev-3249	820	2	requiring	require	VERB
inlawrev-3249	820	3	businesses	business	NOUN
inlawrev-3249	820	4	to	to	PART
inlawrev-3249	820	5	hire	hire	VERB
inlawrev-3249	820	6	full	full	ADJ
inlawrev-3249	820	7	time	time	NOUN
inlawrev-3249	820	8	tax	tax	NOUN
inlawrev-3249	820	9	advisors	advisor	NOUN
inlawrev-3249	820	10	to	to	PART
inlawrev-3249	820	11	investigate	investigate	VERB
inlawrev-3249	820	12	,	,	PUNCT
inlawrev-3249	820	13	read	read	VERB
inlawrev-3249	820	14	,	,	PUNCT
inlawrev-3249	820	15	understand	understand	VERB
inlawrev-3249	820	16	,	,	PUNCT
inlawrev-3249	820	17	and	and	CCONJ
inlawrev-3249	820	18	comply	comply	VERB
inlawrev-3249	820	19	with	with	ADP
inlawrev-3249	820	20	these	these	DET
inlawrev-3249	820	21	statutes	statute	NOUN
inlawrev-3249	820	22	or	or	CCONJ
inlawrev-3249	820	23	risk	risk	VERB
inlawrev-3249	820	24	substantial	substantial	ADJ
inlawrev-3249	820	25	penalties	penalty	NOUN
inlawrev-3249	820	26	and	and	CCONJ
inlawrev-3249	820	27	interest	interest	NOUN
inlawrev-3249	820	28	is	be	AUX
inlawrev-3249	820	29	unduly	unduly	ADV
inlawrev-3249	820	30	burdensome	burdensome	ADJ
inlawrev-3249	820	31	and	and	CCONJ
inlawrev-3249	820	32	will	will	AUX
inlawrev-3249	820	33	discourage	discourage	VERB
inlawrev-3249	820	34	even	even	ADV
inlawrev-3249	820	35	the	the	DET
inlawrev-3249	820	36	most	most	ADV
inlawrev-3249	820	37	optimistic	optimistic	ADJ
inlawrev-3249	820	38	entrepreneurs	entrepreneur	NOUN
inlawrev-3249	820	39	.	.	PUNCT
inlawrev-3249	821	1	additionally	additionally	ADV
inlawrev-3249	821	2	,	,	PUNCT
inlawrev-3249	821	3	under	under	ADP
inlawrev-3249	821	4	new	new	PROPN
inlawrev-3249	821	5	york	york	PROPN
inlawrev-3249	821	6	's	's	PART
inlawrev-3249	821	7	standard	standard	NOUN
inlawrev-3249	821	8	,	,	PUNCT
inlawrev-3249	821	9	retailers	retailer	NOUN
inlawrev-3249	821	10	may	may	AUX
inlawrev-3249	821	11	be	be	AUX
inlawrev-3249	821	12	concerned	concern	VERB
inlawrev-3249	821	13	with	with	ADP
inlawrev-3249	821	14	how	how	SCONJ
inlawrev-3249	821	15	many	many	ADJ
inlawrev-3249	821	16	trips	trip	NOUN
inlawrev-3249	821	17	they	they	PRON
inlawrev-3249	821	18	make	make	VERB
inlawrev-3249	821	19	to	to	ADP
inlawrev-3249	821	20	a	a	DET
inlawrev-3249	821	21	state	state	NOUN
inlawrev-3249	821	22	.	.	PUNCT
inlawrev-3249	822	1	if	if	SCONJ
inlawrev-3249	822	2	a	a	DET
inlawrev-3249	822	3	customer	customer	NOUN
inlawrev-3249	822	4	needs	need	VERB
inlawrev-3249	822	5	assistance	assistance	NOUN
inlawrev-3249	822	6	with	with	ADP
inlawrev-3249	822	7	the	the	DET
inlawrev-3249	822	8	seller	seller	NOUN
inlawrev-3249	822	9	's	's	PART
inlawrev-3249	822	10	product	product	NOUN
inlawrev-3249	822	11	,	,	PUNCT
inlawrev-3249	822	12	the	the	DET
inlawrev-3249	822	13	retailer	retailer	NOUN
inlawrev-3249	822	14	must	must	AUX
inlawrev-3249	822	15	now	now	ADV
inlawrev-3249	822	16	face	face	VERB
inlawrev-3249	822	17	the	the	DET
inlawrev-3249	822	18	uncertainty	uncertainty	NOUN
inlawrev-3249	822	19	of	of	ADP
inlawrev-3249	822	20	wondering	wonder	VERB
inlawrev-3249	822	21	whether	whether	SCONJ
inlawrev-3249	822	22	this	this	DET
inlawrev-3249	822	23	trip	trip	NOUN
inlawrev-3249	822	24	is	be	AUX
inlawrev-3249	822	25	the	the	DET
inlawrev-3249	822	26	one	one	NOUN
inlawrev-3249	822	27	that	that	PRON
inlawrev-3249	822	28	will	will	AUX
inlawrev-3249	822	29	make	make	VERB
inlawrev-3249	822	30	its	its	PRON
inlawrev-3249	822	31	activity	activity	NOUN
inlawrev-3249	822	32	"	"	PUNCT
inlawrev-3249	822	33	demonstrably	demonstrably	ADV
inlawrev-3249	822	34	more	more	ADJ
inlawrev-3249	822	35	than	than	ADP
inlawrev-3249	822	36	a	a	DET
inlawrev-3249	822	37	slightest	slight	ADJ
inlawrev-3249	822	38	presence	presence	NOUN
inlawrev-3249	822	39	.	.	PUNCT
inlawrev-3249	822	40	"	"	PUNCT
inlawrev-3249	822	41	using	use	VERB
inlawrev-3249	822	42	quill	quill	NOUN
inlawrev-3249	822	43	's	's	PART
inlawrev-3249	822	44	examples	example	NOUN
inlawrev-3249	822	45	as	as	ADP
inlawrev-3249	822	46	an	an	DET
inlawrev-3249	822	47	analogy	analogy	NOUN
inlawrev-3249	822	48	,	,	PUNCT
inlawrev-3249	822	49	however	however	ADV
inlawrev-3249	822	50	,	,	PUNCT
inlawrev-3249	822	51	sporadic	sporadic	ADJ
inlawrev-3249	822	52	trips	trip	NOUN
inlawrev-3249	822	53	to	to	ADP
inlawrev-3249	822	54	a	a	DET
inlawrev-3249	822	55	state	state	NOUN
inlawrev-3249	822	56	would	would	AUX
inlawrev-3249	822	57	not	not	PART
inlawrev-3249	822	58	constitute	constitute	VERB
inlawrev-3249	822	59	a	a	DET
inlawrev-3249	822	60	substantial	substantial	ADJ
inlawrev-3249	822	61	nexus	nexus	NOUN
inlawrev-3249	822	62	because	because	SCONJ
inlawrev-3249	822	63	no	no	DET
inlawrev-3249	822	64	physical	physical	ADJ
inlawrev-3249	822	65	presence	presence	NOUN
inlawrev-3249	822	66	would	would	AUX
inlawrev-3249	822	67	be	be	AUX
inlawrev-3249	822	68	maintained	maintain	VERB
inlawrev-3249	822	69	in	in	ADP
inlawrev-3249	822	70	the	the	DET
inlawrev-3249	822	71	taxing	tax	VERB
inlawrev-3249	822	72	state	state	NOUN
inlawrev-3249	822	73	.	.	PUNCT
inlawrev-3249	823	1	amid	amid	ADP
inlawrev-3249	823	2	aggressive	aggressive	ADJ
inlawrev-3249	823	3	state	state	NOUN
inlawrev-3249	823	4	taxation	taxation	NOUN
inlawrev-3249	823	5	,	,	PUNCT
inlawrev-3249	823	6	businesses	business	NOUN
inlawrev-3249	823	7	must	must	AUX
inlawrev-3249	823	8	ponder	ponder	VERB
inlawrev-3249	823	9	whether	whether	SCONJ
inlawrev-3249	823	10	a	a	DET
inlawrev-3249	823	11	competitor	competitor	NOUN
inlawrev-3249	823	12	is	be	AUX
inlawrev-3249	823	13	gaining	gain	VERB
inlawrev-3249	823	14	an	an	DET
inlawrev-3249	823	15	advantage	advantage	NOUN
inlawrev-3249	823	16	by	by	ADP
inlawrev-3249	823	17	not	not	PART
inlawrev-3249	823	18	charging	charge	VERB
inlawrev-3249	823	19	use	use	VERB
inlawrev-3249	823	20	tax	tax	NOUN
inlawrev-3249	823	21	to	to	ADP
inlawrev-3249	823	22	its	its	PRON
inlawrev-3249	823	23	customers	customer	NOUN
inlawrev-3249	823	24	.	.	PUNCT
inlawrev-3249	824	1	simultaneously	simultaneously	ADV
inlawrev-3249	824	2	,	,	PUNCT
inlawrev-3249	824	3	they	they	PRON
inlawrev-3249	824	4	must	must	AUX
inlawrev-3249	824	5	legitimately	legitimately	ADV
inlawrev-3249	824	6	be	be	AUX
inlawrev-3249	824	7	concerned	concern	VERB
inlawrev-3249	824	8	that	that	SCONJ
inlawrev-3249	824	9	if	if	SCONJ
inlawrev-3249	824	10	they	they	PRON
inlawrev-3249	824	11	do	do	AUX
inlawrev-3249	824	12	not	not	PART
inlawrev-3249	824	13	collect	collect	VERB
inlawrev-3249	824	14	the	the	DET
inlawrev-3249	824	15	tax	tax	NOUN
inlawrev-3249	824	16	,	,	PUNCT
inlawrev-3249	824	17	they	they	PRON
inlawrev-3249	824	18	might	might	AUX
inlawrev-3249	824	19	be	be	AUX
inlawrev-3249	824	20	subject	subject	ADJ
inlawrev-3249	824	21	to	to	ADP
inlawrev-3249	824	22	a	a	DET
inlawrev-3249	824	23	court	court	NOUN
inlawrev-3249	824	24	's	's	PART
inlawrev-3249	824	25	interpretation	interpretation	NOUN
inlawrev-3249	824	26	that	that	SCONJ
inlawrev-3249	824	27	their	their	PRON
inlawrev-3249	824	28	presence	presence	NOUN
inlawrev-3249	824	29	was	be	AUX
inlawrev-3249	824	30	(	(	PUNCT
inlawrev-3249	824	31	under	under	ADP
inlawrev-3249	824	32	the	the	DET
inlawrev-3249	824	33	new	new	PROPN
inlawrev-3249	824	34	york	york	PROPN
inlawrev-3249	824	35	standard	standard	PROPN
inlawrev-3249	824	36	)	)	PUNCT
inlawrev-3249	824	37	"	"	PUNCT
inlawrev-3249	824	38	demonstrably	demonstrably	ADV
inlawrev-3249	824	39	more	more	ADJ
inlawrev-3249	824	40	than	than	ADP
inlawrev-3249	824	41	a	a	DET
inlawrev-3249	824	42	slightest	slight	ADJ
inlawrev-3249	824	43	presence	presence	NOUN
inlawrev-3249	824	44	"	"	PUNCT
inlawrev-3249	824	45	and	and	CCONJ
inlawrev-3249	824	46	that	that	SCONJ
inlawrev-3249	824	47	they	they	PRON
inlawrev-3249	824	48	may	may	AUX
inlawrev-3249	824	49	be	be	AUX
inlawrev-3249	824	50	forced	force	VERB
inlawrev-3249	824	51	to	to	PART
inlawrev-3249	824	52	pay	pay	VERB
inlawrev-3249	824	53	heavy	heavy	ADJ
inlawrev-3249	824	54	penalties	penalty	NOUN
inlawrev-3249	824	55	and	and	CCONJ
inlawrev-3249	824	56	interest	interest	NOUN
inlawrev-3249	824	57	,	,	PUNCT
inlawrev-3249	824	58	plus	plus	CCONJ
inlawrev-3249	824	59	the	the	DET
inlawrev-3249	824	60	taxes	taxis	NOUN
inlawrev-3249	824	61	that	that	PRON
inlawrev-3249	824	62	were	be	AUX
inlawrev-3249	824	63	not	not	PART
inlawrev-3249	824	64	collected	collect	VERB
inlawrev-3249	824	65	.	.	PUNCT
inlawrev-3249	825	1	requiring	require	VERB
inlawrev-3249	825	2	a	a	DET
inlawrev-3249	825	3	"	"	PUNCT
inlawrev-3249	825	4	physical	physical	ADJ
inlawrev-3249	825	5	presence	presence	NOUN
inlawrev-3249	825	6	,	,	PUNCT
inlawrev-3249	825	7	"	"	PUNCT
inlawrev-3249	825	8	as	as	SCONJ
inlawrev-3249	825	9	defined	define	VERB
inlawrev-3249	825	10	in	in	ADP
inlawrev-3249	825	11	quill	quill	NOUN
inlawrev-3249	825	12	by	by	ADP
inlawrev-3249	825	13	the	the	DET
inlawrev-3249	825	14	presence	presence	NOUN
inlawrev-3249	825	15	of	of	ADP
inlawrev-3249	825	16	an	an	DET
inlawrev-3249	825	17	187	187	NUM
inlawrev-3249	825	18	.	.	PUNCT
inlawrev-3249	826	1	/^.	/^.	PUNCT
inlawrev-3249	826	2	at	at	ADP
inlawrev-3249	826	3	314	314	NUM
inlawrev-3249	826	4	-	-	SYM
inlawrev-3249	826	5	15	15	NUM
inlawrev-3249	826	6	.	.	PUNCT
inlawrev-3249	826	7	188	188	NUM
inlawrev-3249	826	8	.	.	PUNCT
inlawrev-3249	827	1	see	see	VERB
inlawrev-3249	827	2	loberg	loberg	PROPN
inlawrev-3249	827	3	,	,	PUNCT
inlawrev-3249	827	4	supra	supra	PROPN
inlawrev-3249	827	5	note	note	NOUN
inlawrev-3249	827	6	46	46	NUM
inlawrev-3249	827	7	,	,	PUNCT
inlawrev-3249	827	8	at	at	ADP
inlawrev-3249	827	9	626	626	NUM
inlawrev-3249	827	10	&	&	CCONJ
inlawrev-3249	827	11	n.208	n.208	NOUN
inlawrev-3249	827	12	.	.	PUNCT
inlawrev-3249	828	1	quill	quill	PROPN
inlawrev-3249	828	2	,	,	PUNCT
inlawrev-3249	828	3	which	which	PRON
inlawrev-3249	828	4	sells	sell	VERB
inlawrev-3249	828	5	$	$	SYM
inlawrev-3249	828	6	200	200	NUM
inlawrev-3249	828	7	million	million	NUM
inlawrev-3249	828	8	a	a	DET
inlawrev-3249	828	9	year	year	NOUN
inlawrev-3249	828	10	in	in	ADP
inlawrev-3249	828	11	products	product	NOUN
inlawrev-3249	828	12	,	,	PUNCT
inlawrev-3249	828	13	was	be	AUX
inlawrev-3249	828	14	one	one	NUM
inlawrev-3249	828	15	of	of	ADP
inlawrev-3249	828	16	the	the	DET
inlawrev-3249	828	17	country	country	NOUN
inlawrev-3249	828	18	's	's	PART
inlawrev-3249	828	19	largest	large	ADJ
inlawrev-3249	828	20	mail	mail	NOUN
inlawrev-3249	828	21	order	order	NOUN
inlawrev-3249	828	22	retailers	retailer	NOUN
inlawrev-3249	828	23	.	.	PUNCT
inlawrev-3249	829	1	however	however	ADV
inlawrev-3249	829	2	,	,	PUNCT
inlawrev-3249	829	3	94	94	NUM
inlawrev-3249	829	4	%	%	NOUN
inlawrev-3249	829	5	of	of	ADP
inlawrev-3249	829	6	mail	mail	NOUN
inlawrev-3249	829	7	order	order	NOUN
inlawrev-3249	829	8	retailers	retailer	NOUN
inlawrev-3249	829	9	have	have	VERB
inlawrev-3249	829	10	sales	sale	NOUN
inlawrev-3249	829	11	of	of	ADP
inlawrev-3249	829	12	less	less	ADJ
inlawrev-3249	829	13	than	than	ADP
inlawrev-3249	829	14	$	$	SYM
inlawrev-3249	829	15	12.5	12.5	NUM
inlawrev-3249	829	16	milhon	milhon	NOUN
inlawrev-3249	829	17	annually	annually	ADV
inlawrev-3249	829	18	.	.	PUNCT
inlawrev-3249	830	1	i	i	PRON
inlawrev-3249	830	2	d.	d.	PROPN
inlawrev-3249	830	3	189	189	NUM
inlawrev-3249	830	4	.	.	PUNCT
inlawrev-3249	830	5	see	see	VERB
inlawrev-3249	830	6	generally	generally	ADV
inlawrev-3249	830	7	kriw	kriw	ADJ
inlawrev-3249	830	8	,	,	PUNCT
inlawrev-3249	830	9	supra	supra	PROPN
inlawrev-3249	830	10	note	note	VERB
inlawrev-3249	830	11	\0	\0	PROPN
inlawrev-3249	830	12	.	.	PROPN
inlawrev-3249	830	13	190	190	NUM
inlawrev-3249	830	14	.	.	PUNCT
inlawrev-3249	831	1	see	see	VERB
inlawrev-3249	831	2	loberg	loberg	PROPN
inlawrev-3249	831	3	,	,	PUNCT
inlawrev-3249	831	4	supra	supra	PROPN
inlawrev-3249	831	5	note	note	NOUN
inlawrev-3249	831	6	46	46	NUM
inlawrev-3249	831	7	,	,	PUNCT
inlawrev-3249	831	8	at	at	ADP
inlawrev-3249	831	9	626	626	NUM
inlawrev-3249	831	10	-	-	SYM
inlawrev-3249	831	11	27	27	NUM
inlawrev-3249	831	12	&	&	CCONJ
inlawrev-3249	831	13	nn.210	nn.210	PROPN
inlawrev-3249	831	14	-	-	PUNCT
inlawrev-3249	831	15	12	12	NUM
inlawrev-3249	831	16	.	.	PUNCT
inlawrev-3249	832	1	in	in	ADP
inlawrev-3249	832	2	1967	1967	NUM
inlawrev-3249	832	3	,	,	PUNCT
inlawrev-3249	832	4	when	when	SCONJ
inlawrev-3249	832	5	bellas	bellas	PROPN
inlawrev-3249	832	6	hess	hess	PROPN
inlawrev-3249	832	7	was	be	AUX
inlawrev-3249	832	8	decided	decide	VERB
inlawrev-3249	832	9	,	,	PUNCT
inlawrev-3249	832	10	there	there	PRON
inlawrev-3249	832	11	were	be	VERB
inlawrev-3249	832	12	only	only	ADV
inlawrev-3249	832	13	eight	eight	NUM
inlawrev-3249	832	14	different	different	ADJ
inlawrev-3249	832	15	rates	rate	NOUN
inlawrev-3249	832	16	.	.	PUNCT
inlawrev-3249	833	1	in	in	ADP
inlawrev-3249	833	2	1992	1992	NUM
inlawrev-3249	833	3	,	,	PUNCT
inlawrev-3249	833	4	when	when	SCONJ
inlawrev-3249	833	5	quill	quill	NOUN
inlawrev-3249	833	6	was	be	AUX
inlawrev-3249	833	7	decided	decide	VERB
inlawrev-3249	833	8	,	,	PUNCT
inlawrev-3249	833	9	over	over	ADP
inlawrev-3249	833	10	90	90	NUM
inlawrev-3249	833	11	different	different	ADJ
inlawrev-3249	833	12	rates	rate	NOUN
inlawrev-3249	833	13	existed	exist	VERB
inlawrev-3249	833	14	.	.	PUNCT
inlawrev-3249	834	1	i	i	PRON
inlawrev-3249	834	2	d.	d.	PROPN
inlawrev-3249	834	3	1	1	NUM
inlawrev-3249	834	4	997	997	NUM
inlawrev-3249	834	5	]	]	PUNCT
inlawrev-3249	834	6	mail	mail	NOUN
inlawrev-3249	834	7	order	order	NOUN
inlawrev-3249	834	8	retailers	retailer	NOUN
inlawrev-3249	834	9	909	909	NUM
inlawrev-3249	834	10	actual	actual	ADJ
inlawrev-3249	834	11	plant	plant	NOUN
inlawrev-3249	834	12	or	or	CCONJ
inlawrev-3249	834	13	office	office	NOUN
inlawrev-3249	834	14	or	or	CCONJ
inlawrev-3249	834	15	a	a	DET
inlawrev-3249	834	16	small	small	ADJ
inlawrev-3249	834	17	sales	sale	NOUN
inlawrev-3249	834	18	force	force	NOUN
inlawrev-3249	834	19	in	in	ADP
inlawrev-3249	834	20	a	a	DET
inlawrev-3249	834	21	given	give	VERB
inlawrev-3249	834	22	state	state	NOUN
inlawrev-3249	834	23	,	,	PUNCT
inlawrev-3249	834	24	will	will	AUX
inlawrev-3249	834	25	alleviate	alleviate	VERB
inlawrev-3249	834	26	these	these	DET
inlawrev-3249	834	27	concerns	concern	NOUN
inlawrev-3249	834	28	.	.	PUNCT
inlawrev-3249	835	1	when	when	SCONJ
inlawrev-3249	835	2	a	a	DET
inlawrev-3249	835	3	retailer	retailer	NOUN
inlawrev-3249	835	4	opens	open	VERB
inlawrev-3249	835	5	an	an	DET
inlawrev-3249	835	6	outlet	outlet	NOUN
inlawrev-3249	835	7	in	in	ADP
inlawrev-3249	835	8	a	a	DET
inlawrev-3249	835	9	state	state	NOUN
inlawrev-3249	835	10	or	or	CCONJ
inlawrev-3249	835	11	maintains	maintain	VERB
inlawrev-3249	835	12	a	a	DET
inlawrev-3249	835	13	sales	sale	NOUN
inlawrev-3249	835	14	force	force	NOUN
inlawrev-3249	835	15	there	there	ADV
inlawrev-3249	835	16	,	,	PUNCT
inlawrev-3249	835	17	it	it	PRON
inlawrev-3249	835	18	is	be	AUX
inlawrev-3249	835	19	not	not	PART
inlawrev-3249	835	20	as	as	ADV
inlawrev-3249	835	21	burdensome	burdensome	ADJ
inlawrev-3249	835	22	on	on	ADP
inlawrev-3249	835	23	that	that	DET
inlawrev-3249	835	24	retailer	retailer	NOUN
inlawrev-3249	835	25	to	to	PART
inlawrev-3249	835	26	require	require	VERB
inlawrev-3249	835	27	the	the	DET
inlawrev-3249	835	28	collection	collection	NOUN
inlawrev-3249	835	29	of	of	ADP
inlawrev-3249	835	30	the	the	DET
inlawrev-3249	835	31	state	state	NOUN
inlawrev-3249	835	32	's	's	PART
inlawrev-3249	835	33	use	use	NOUN
inlawrev-3249	835	34	tax	tax	NOUN
inlawrev-3249	835	35	.	.	PUNCT
inlawrev-3249	836	1	under	under	ADP
inlawrev-3249	836	2	those	those	DET
inlawrev-3249	836	3	circumstances	circumstance	NOUN
inlawrev-3249	836	4	,	,	PUNCT
inlawrev-3249	836	5	the	the	DET
inlawrev-3249	836	6	retailer	retailer	NOUN
inlawrev-3249	836	7	must	must	AUX
inlawrev-3249	836	8	comply	comply	VERB
inlawrev-3249	836	9	with	with	ADP
inlawrev-3249	836	10	a	a	DET
inlawrev-3249	836	11	myriad	myriad	NOUN
inlawrev-3249	836	12	of	of	ADP
inlawrev-3249	836	13	other	other	ADJ
inlawrev-3249	836	14	state	state	NOUN
inlawrev-3249	836	15	and	and	CCONJ
inlawrev-3249	836	16	local	local	ADJ
inlawrev-3249	836	17	laws	law	NOUN
inlawrev-3249	836	18	,	,	PUNCT
inlawrev-3249	836	19	not	not	PART
inlawrev-3249	836	20	just	just	ADV
inlawrev-3249	836	21	sales	sale	NOUN
inlawrev-3249	836	22	and	and	CCONJ
inlawrev-3249	836	23	use	use	VERB
inlawrev-3249	836	24	tax	tax	NOUN
inlawrev-3249	836	25	collection	collection	NOUN
inlawrev-3249	836	26	laws	law	NOUN
inlawrev-3249	836	27	.	.	PUNCT
inlawrev-3249	837	1	the	the	DET
inlawrev-3249	837	2	retailer	retailer	NOUN
inlawrev-3249	837	3	who	who	PRON
inlawrev-3249	837	4	does	do	AUX
inlawrev-3249	837	5	not	not	PART
inlawrev-3249	837	6	have	have	VERB
inlawrev-3249	837	7	an	an	DET
inlawrev-3249	837	8	office	office	NOUN
inlawrev-3249	837	9	in	in	ADP
inlawrev-3249	837	10	that	that	DET
inlawrev-3249	837	11	state	state	NOUN
inlawrev-3249	837	12	,	,	PUNCT
inlawrev-3249	837	13	however	however	ADV
inlawrev-3249	837	14	,	,	PUNCT
inlawrev-3249	837	15	is	be	AUX
inlawrev-3249	837	16	not	not	PART
inlawrev-3249	837	17	nearly	nearly	ADV
inlawrev-3249	837	18	as	as	ADP
inlawrev-3249	837	19	prepared	prepare	VERB
inlawrev-3249	837	20	to	to	PART
inlawrev-3249	837	21	deal	deal	VERB
inlawrev-3249	837	22	with	with	ADP
inlawrev-3249	837	23	these	these	DET
inlawrev-3249	837	24	same	same	ADJ
inlawrev-3249	837	25	regulations	regulation	NOUN
inlawrev-3249	837	26	.	.	PUNCT
inlawrev-3249	838	1	2	2	X
inlawrev-3249	838	2	.	.	X
inlawrev-3249	838	3	only	only	ADJ
inlawrev-3249	838	4	congress	congress	PROPN
inlawrev-3249	838	5	can	can	AUX
inlawrev-3249	838	6	allow	allow	VERB
inlawrev-3249	838	7	states	state	NOUN
inlawrev-3249	838	8	to	to	PART
inlawrev-3249	838	9	burden	burden	VERB
inlawrev-3249	838	10	interstate	interstate	ADJ
inlawrev-3249	838	11	commerce	commerce	NOUN
inlawrev-3249	838	12	,	,	PUNCT
inlawrev-3249	838	13	—	—	PUNCT
inlawrev-3249	838	14	a	a	DET
inlawrev-3249	838	15	second	second	ADJ
inlawrev-3249	838	16	reason	reason	NOUN
inlawrev-3249	838	17	the	the	DET
inlawrev-3249	838	18	quill	quill	NOUN
inlawrev-3249	838	19	decision	decision	NOUN
inlawrev-3249	838	20	should	should	AUX
inlawrev-3249	838	21	not	not	PART
inlawrev-3249	838	22	be	be	AUX
inlawrev-3249	838	23	read	read	VERB
inlawrev-3249	838	24	in	in	ADP
inlawrev-3249	838	25	a	a	DET
inlawrev-3249	838	26	way	way	NOUN
inlawrev-3249	838	27	that	that	PRON
inlawrev-3249	838	28	reflects	reflect	VERB
inlawrev-3249	838	29	a	a	DET
inlawrev-3249	838	30	bias	bias	NOUN
inlawrev-3249	838	31	in	in	ADP
inlawrev-3249	838	32	favor	favor	NOUN
inlawrev-3249	838	33	of	of	ADP
inlawrev-3249	838	34	state	state	NOUN
inlawrev-3249	838	35	governments	government	NOUN
inlawrev-3249	838	36	is	be	AUX
inlawrev-3249	838	37	that	that	SCONJ
inlawrev-3249	838	38	the	the	DET
inlawrev-3249	838	39	court	court	NOUN
inlawrev-3249	838	40	made	make	VERB
inlawrev-3249	838	41	it	it	PRON
inlawrev-3249	838	42	clear	clear	ADJ
inlawrev-3249	838	43	that	that	SCONJ
inlawrev-3249	838	44	congress	congress	PROPN
inlawrev-3249	838	45	,	,	PUNCT
inlawrev-3249	838	46	and	and	CCONJ
inlawrev-3249	838	47	not	not	PART
inlawrev-3249	838	48	the	the	DET
inlawrev-3249	838	49	states	state	NOUN
inlawrev-3249	838	50	,	,	PUNCT
inlawrev-3249	838	51	could	could	AUX
inlawrev-3249	838	52	legislate	legislate	VERB
inlawrev-3249	838	53	away	away	ADP
inlawrev-3249	838	54	quill	quill	PROPN
inlawrev-3249	838	55	's	's	PART
inlawrev-3249	838	56	holding	holding	NOUN
inlawrev-3249	838	57	if	if	SCONJ
inlawrev-3249	838	58	congress	congress	PROPN
inlawrev-3249	838	59	thought	think	VERB
inlawrev-3249	838	60	the	the	DET
inlawrev-3249	838	61	standard	standard	NOUN
inlawrev-3249	838	62	was	be	AUX
inlawrev-3249	838	63	unfair	unfair	ADJ
inlawrev-3249	838	64	to	to	ADP
inlawrev-3249	838	65	the	the	DET
inlawrev-3249	838	66	states	state	NOUN
inlawrev-3249	838	67	.	.	PUNCT
inlawrev-3249	839	1	if	if	SCONJ
inlawrev-3249	839	2	states	state	NOUN
inlawrev-3249	839	3	are	be	AUX
inlawrev-3249	839	4	concerned	concerned	ADJ
inlawrev-3249	839	5	that	that	SCONJ
inlawrev-3249	839	6	they	they	PRON
inlawrev-3249	839	7	are	be	AUX
inlawrev-3249	839	8	not	not	PART
inlawrev-3249	839	9	able	able	ADJ
inlawrev-3249	839	10	to	to	PART
inlawrev-3249	839	11	impose	impose	VERB
inlawrev-3249	839	12	the	the	DET
inlawrev-3249	839	13	duty	duty	NOUN
inlawrev-3249	839	14	to	to	PART
inlawrev-3249	839	15	collect	collect	VERB
inlawrev-3249	839	16	their	their	PRON
inlawrev-3249	839	17	use	use	NOUN
inlawrev-3249	839	18	tax	tax	NOUN
inlawrev-3249	839	19	on	on	ADP
inlawrev-3249	839	20	retailers	retailer	NOUN
inlawrev-3249	839	21	,	,	PUNCT
inlawrev-3249	839	22	they	they	PRON
inlawrev-3249	839	23	are	be	AUX
inlawrev-3249	839	24	not	not	PART
inlawrev-3249	839	25	without	without	ADP
inlawrev-3249	839	26	remedy	remedy	NOUN
inlawrev-3249	839	27	.	.	PUNCT
inlawrev-3249	840	1	they	they	PRON
inlawrev-3249	840	2	simply	simply	ADV
inlawrev-3249	840	3	need	need	VERB
inlawrev-3249	840	4	to	to	PART
inlawrev-3249	840	5	turn	turn	VERB
inlawrev-3249	840	6	to	to	ADP
inlawrev-3249	840	7	congress	congress	PROPN
inlawrev-3249	840	8	and	and	CCONJ
inlawrev-3249	840	9	argue	argue	VERB
inlawrev-3249	840	10	for	for	ADP
inlawrev-3249	840	11	laws	law	NOUN
inlawrev-3249	840	12	they	they	PRON
inlawrev-3249	840	13	think	think	VERB
inlawrev-3249	840	14	will	will	AUX
inlawrev-3249	840	15	allow	allow	VERB
inlawrev-3249	840	16	them	they	PRON
inlawrev-3249	840	17	to	to	PART
inlawrev-3249	840	18	force	force	VERB
inlawrev-3249	840	19	retailers	retailer	NOUN
inlawrev-3249	840	20	to	to	PART
inlawrev-3249	840	21	collect	collect	VERB
inlawrev-3249	840	22	their	their	PRON
inlawrev-3249	840	23	taxes	taxis	NOUN
inlawrev-3249	840	24	.	.	PUNCT
inlawrev-3249	841	1	as	as	SCONJ
inlawrev-3249	841	2	mentioned	mention	VERB
inlawrev-3249	841	3	.	.	PUNCT
inlawrev-3249	842	1	congress	congress	PROPN
inlawrev-3249	842	2	passed	pass	VERB
inlawrev-3249	842	3	legislation	legislation	NOUN
inlawrev-3249	842	4	regarding	regard	VERB
inlawrev-3249	842	5	income	income	NOUN
inlawrev-3249	842	6	tax	tax	NOUN
inlawrev-3249	842	7	nexus	nexus	NOUN
inlawrev-3249	842	8	when	when	SCONJ
inlawrev-3249	842	9	it	it	PRON
inlawrev-3249	842	10	saw	see	VERB
inlawrev-3249	842	11	fit.^^^	fit.^^^	PROPN
inlawrev-3249	842	12	if	if	SCONJ
inlawrev-3249	842	13	congress	congress	PROPN
inlawrev-3249	842	14	is	be	AUX
inlawrev-3249	842	15	convinced	convince	VERB
inlawrev-3249	842	16	that	that	SCONJ
inlawrev-3249	842	17	quill	quill	NOUN
inlawrev-3249	842	18	is	be	AUX
inlawrev-3249	842	19	too	too	ADV
inlawrev-3249	842	20	restrictive	restrictive	ADJ
inlawrev-3249	842	21	on	on	ADP
inlawrev-3249	842	22	the	the	DET
inlawrev-3249	842	23	states	state	NOUN
inlawrev-3249	842	24	,	,	PUNCT
inlawrev-3249	842	25	it	it	PRON
inlawrev-3249	842	26	can	can	AUX
inlawrev-3249	842	27	similarly	similarly	ADV
inlawrev-3249	842	28	pass	pass	VERB
inlawrev-3249	842	29	use	use	NOUN
inlawrev-3249	842	30	tax	tax	NOUN
inlawrev-3249	842	31	collection	collection	NOUN
inlawrev-3249	842	32	legislation	legislation	NOUN
inlawrev-3249	842	33	.	.	PUNCT
inlawrev-3249	843	1	b.	b.	PROPN
inlawrev-3249	843	2	state	state	PROPN
inlawrev-3249	843	3	governments	government	NOUN
inlawrev-3249	843	4	'	'	PART
inlawrev-3249	843	5	other	other	ADJ
inlawrev-3249	843	6	option	option	NOUN
inlawrev-3249	843	7	until	until	SCONJ
inlawrev-3249	843	8	the	the	DET
inlawrev-3249	843	9	supreme	supreme	PROPN
inlawrev-3249	843	10	court	court	PROPN
inlawrev-3249	843	11	issues	issue	VERB
inlawrev-3249	843	12	a	a	DET
inlawrev-3249	843	13	more	more	ADV
inlawrev-3249	843	14	definitive	definitive	ADJ
inlawrev-3249	843	15	ruling	ruling	NOUN
inlawrev-3249	843	16	or	or	CCONJ
inlawrev-3249	843	17	until	until	SCONJ
inlawrev-3249	843	18	congress	congress	PROPN
inlawrev-3249	843	19	issues	issue	NOUN
inlawrev-3249	843	20	guidelines	guideline	NOUN
inlawrev-3249	843	21	allowing	allow	VERB
inlawrev-3249	843	22	a	a	DET
inlawrev-3249	843	23	state	state	NOUN
inlawrev-3249	843	24	to	to	PART
inlawrev-3249	843	25	force	force	VERB
inlawrev-3249	843	26	out	out	ADV
inlawrev-3249	843	27	-	-	PUNCT
inlawrev-3249	843	28	of	of	ADP
inlawrev-3249	843	29	-	-	PUNCT
inlawrev-3249	843	30	state	state	NOUN
inlawrev-3249	843	31	retailers	retailer	NOUN
inlawrev-3249	843	32	to	to	PART
inlawrev-3249	843	33	collect	collect	VERB
inlawrev-3249	843	34	its	its	PRON
inlawrev-3249	843	35	use	use	NOUN
inlawrev-3249	843	36	tax	tax	NOUN
inlawrev-3249	843	37	,	,	PUNCT
inlawrev-3249	843	38	the	the	DET
inlawrev-3249	843	39	states	state	NOUN
inlawrev-3249	843	40	are	be	AUX
inlawrev-3249	843	41	not	not	PART
inlawrev-3249	843	42	without	without	ADP
inlawrev-3249	843	43	remedies	remedy	NOUN
inlawrev-3249	843	44	.	.	PUNCT
inlawrev-3249	844	1	they	they	PRON
inlawrev-3249	844	2	can	can	AUX
inlawrev-3249	844	3	directly	directly	ADV
inlawrev-3249	844	4	collect	collect	VERB
inlawrev-3249	844	5	the	the	DET
inlawrev-3249	844	6	tax	tax	NOUN
inlawrev-3249	844	7	from	from	ADP
inlawrev-3249	844	8	the	the	DET
inlawrev-3249	844	9	consumers	consumer	NOUN
inlawrev-3249	844	10	.	.	PUNCT
inlawrev-3249	845	1	although	although	SCONJ
inlawrev-3249	845	2	some	some	DET
inlawrev-3249	845	3	states	state	NOUN
inlawrev-3249	845	4	may	may	AUX
inlawrev-3249	845	5	argue	argue	VERB
inlawrev-3249	845	6	that	that	SCONJ
inlawrev-3249	845	7	this	this	PRON
inlawrev-3249	845	8	is	be	AUX
inlawrev-3249	845	9	too	too	ADV
inlawrev-3249	845	10	difficult	difficult	ADJ
inlawrev-3249	845	11	,	,	PUNCT
inlawrev-3249	845	12	several	several	ADJ
inlawrev-3249	845	13	have	have	AUX
inlawrev-3249	845	14	begun	begin	VERB
inlawrev-3249	845	15	collection	collection	NOUN
inlawrev-3249	845	16	efforts	effort	NOUN
inlawrev-3249	845	17	.	.	PUNCT
inlawrev-3249	846	1	in	in	ADP
inlawrev-3249	846	2	fact	fact	NOUN
inlawrev-3249	846	3	,	,	PUNCT
inlawrev-3249	846	4	maine	maine	PROPN
inlawrev-3249	846	5	has	have	AUX
inlawrev-3249	846	6	been	be	AUX
inlawrev-3249	846	7	quite	quite	ADV
inlawrev-3249	846	8	successful	successful	ADJ
inlawrev-3249	846	9	in	in	ADP
inlawrev-3249	846	10	its	its	PRON
inlawrev-3249	846	11	attempts	attempt	NOUN
inlawrev-3249	846	12	to	to	PART
inlawrev-3249	846	13	collect	collect	VERB
inlawrev-3249	846	14	the	the	DET
inlawrev-3249	846	15	use	use	NOUN
inlawrev-3249	846	16	taxes	taxis	NOUN
inlawrev-3249	846	17	from	from	ADP
inlawrev-3249	846	18	its	its	PRON
inlawrev-3249	846	19	residents	resident	NOUN
inlawrev-3249	846	20	and	and	CCONJ
inlawrev-3249	846	21	has	have	AUX
inlawrev-3249	846	22	incurred	incur	VERB
inlawrev-3249	846	23	only	only	ADJ
inlawrev-3249	846	24	nominal	nominal	ADJ
inlawrev-3249	846	25	enforcement	enforcement	NOUN
inlawrev-3249	846	26	costs	cost	NOUN
inlawrev-3249	846	27	.	.	PUNCT
inlawrev-3249	847	1	^^^	^^^	PUNCT
inlawrev-3249	847	2	in	in	ADP
inlawrev-3249	847	3	any	any	DET
inlawrev-3249	847	4	case	case	NOUN
inlawrev-3249	847	5	,	,	PUNCT
inlawrev-3249	847	6	the	the	DET
inlawrev-3249	847	7	fact	fact	NOUN
inlawrev-3249	847	8	that	that	SCONJ
inlawrev-3249	847	9	the	the	DET
inlawrev-3249	847	10	tax	tax	NOUN
inlawrev-3249	847	11	is	be	AUX
inlawrev-3249	847	12	not	not	PART
inlawrev-3249	847	13	easy	easy	ADJ
inlawrev-3249	847	14	to	to	PART
inlawrev-3249	847	15	collect	collect	VERB
inlawrev-3249	847	16	from	from	ADP
inlawrev-3249	847	17	consumers	consumer	NOUN
inlawrev-3249	847	18	should	should	AUX
inlawrev-3249	847	19	not	not	PART
inlawrev-3249	847	20	be	be	AUX
inlawrev-3249	847	21	an	an	DET
inlawrev-3249	847	22	overriding	override	VERB
inlawrev-3249	847	23	factor	factor	NOUN
inlawrev-3249	847	24	in	in	ADP
inlawrev-3249	847	25	determining	determine	VERB
inlawrev-3249	847	26	how	how	SCONJ
inlawrev-3249	847	27	broad	broad	ADJ
inlawrev-3249	847	28	a	a	DET
inlawrev-3249	847	29	state	state	NOUN
inlawrev-3249	847	30	's	's	PART
inlawrev-3249	847	31	taxing	tax	VERB
inlawrev-3249	847	32	powers	power	NOUN
inlawrev-3249	847	33	should	should	AUX
inlawrev-3249	847	34	be	be	AUX
inlawrev-3249	847	35	under	under	ADP
inlawrev-3249	847	36	the	the	DET
inlawrev-3249	847	37	commerce	commerce	NOUN
inlawrev-3249	847	38	clause	clause	NOUN
inlawrev-3249	847	39	.	.	PUNCT
inlawrev-3249	848	1	conclusion	conclusion	NOUN
inlawrev-3249	848	2	the	the	DET
inlawrev-3249	848	3	u.s	u.s	PROPN
inlawrev-3249	848	4	.	.	PROPN
inlawrev-3249	848	5	supreme	supreme	PROPN
inlawrev-3249	848	6	court	court	PROPN
inlawrev-3249	848	7	,	,	PUNCT
inlawrev-3249	848	8	in	in	ADP
inlawrev-3249	848	9	quill	quill	NOUN
inlawrev-3249	848	10	,	,	PUNCT
inlawrev-3249	848	11	upheld	uphold	VERB
inlawrev-3249	848	12	bellas	bellas	PROPN
inlawrev-3249	848	13	hess	hess	PROPN
inlawrev-3249	848	14	'	'	PART
inlawrev-3249	848	15	physical	physical	ADJ
inlawrev-3249	848	16	presence	presence	NOUN
inlawrev-3249	848	17	requirement	requirement	NOUN
inlawrev-3249	848	18	for	for	ADP
inlawrev-3249	848	19	commerce	commerce	NOUN
inlawrev-3249	848	20	clause	clause	NOUN
inlawrev-3249	848	21	nexus	nexus	NOUN
inlawrev-3249	848	22	.	.	PUNCT
inlawrev-3249	849	1	its	its	PRON
inlawrev-3249	849	2	standard	standard	NOUN
inlawrev-3249	849	3	,	,	PUNCT
inlawrev-3249	849	4	however	however	ADV
inlawrev-3249	849	5	,	,	PUNCT
inlawrev-3249	849	6	does	do	AUX
inlawrev-3249	849	7	not	not	PART
inlawrev-3249	849	8	provide	provide	VERB
inlawrev-3249	849	9	mail	mail	NOUN
inlawrev-3249	849	10	order	order	NOUN
inlawrev-3249	849	11	retailers	retailer	NOUN
inlawrev-3249	849	12	and	and	CCONJ
inlawrev-3249	849	13	states	state	VERB
inlawrev-3249	849	14	the	the	DET
inlawrev-3249	849	15	bright	bright	ADJ
inlawrev-3249	849	16	-	-	PUNCT
inlawrev-3249	849	17	line	line	NOUN
inlawrev-3249	849	18	rule	rule	NOUN
inlawrev-3249	849	19	it	it	PRON
inlawrev-3249	849	20	proclaims	proclaim	VERB
inlawrev-3249	849	21	.	.	PUNCT
inlawrev-3249	850	1	until	until	SCONJ
inlawrev-3249	850	2	the	the	DET
inlawrev-3249	850	3	court	court	NOUN
inlawrev-3249	850	4	revisits	revisit	VERB
inlawrev-3249	850	5	the	the	DET
inlawrev-3249	850	6	issue	issue	NOUN
inlawrev-3249	850	7	and	and	CCONJ
inlawrev-3249	850	8	issues	issue	NOUN
inlawrev-3249	850	9	a	a	DET
inlawrev-3249	850	10	more	more	ADV
inlawrev-3249	850	11	definitive	definitive	ADJ
inlawrev-3249	850	12	ruling	ruling	NOUN
inlawrev-3249	850	13	,	,	PUNCT
inlawrev-3249	850	14	or	or	CCONJ
inlawrev-3249	850	15	until	until	SCONJ
inlawrev-3249	850	16	congress	congress	PROPN
inlawrev-3249	850	17	legislates	legislate	VERB
inlawrev-3249	850	18	on	on	ADP
inlawrev-3249	850	19	the	the	DET
inlawrev-3249	850	20	issue	issue	NOUN
inlawrev-3249	850	21	,	,	PUNCT
inlawrev-3249	850	22	uncertainty	uncertainty	NOUN
inlawrev-3249	850	23	over	over	ADP
inlawrev-3249	850	24	the	the	DET
inlawrev-3249	850	25	standard	standard	NOUN
inlawrev-3249	850	26	will	will	AUX
inlawrev-3249	850	27	increase	increase	VERB
inlawrev-3249	850	28	the	the	DET
inlawrev-3249	850	29	costs	cost	NOUN
inlawrev-3249	850	30	of	of	ADP
inlawrev-3249	850	31	business	business	NOUN
inlawrev-3249	850	32	for	for	ADP
inlawrev-3249	850	33	those	those	DET
inlawrev-3249	850	34	retailers	retailer	NOUN
inlawrev-3249	850	35	in	in	ADP
inlawrev-3249	850	36	the	the	DET
inlawrev-3249	850	37	gray	gray	ADJ
inlawrev-3249	850	38	area	area	NOUN
inlawrev-3249	850	39	and	and	CCONJ
inlawrev-3249	850	40	litigation	litigation	NOUN
inlawrev-3249	850	41	with	with	ADP
inlawrev-3249	850	42	aggressive	aggressive	ADJ
inlawrev-3249	850	43	states	state	NOUN
inlawrev-3249	850	44	will	will	AUX
inlawrev-3249	850	45	continue	continue	VERB
inlawrev-3249	850	46	to	to	PART
inlawrev-3249	850	47	plague	plague	VERB
inlawrev-3249	850	48	the	the	DET
inlawrev-3249	850	49	industry	industry	NOUN
inlawrev-3249	850	50	.	.	PUNCT
inlawrev-3249	851	1	191	191	X
inlawrev-3249	851	2	.	.	PUNCT
inlawrev-3249	852	1	see	see	VERB
inlawrev-3249	852	2	gillman	gillman	PROPN
inlawrev-3249	852	3	,	,	PUNCT
inlawrev-3249	852	4	supra	supra	PROPN
inlawrev-3249	852	5	note	note	NOUN
inlawrev-3249	852	6	1	1	NUM
inlawrev-3249	852	7	1	1	NUM
inlawrev-3249	852	8	0	0	NUM
inlawrev-3249	852	9	.	.	PUNCT
inlawrev-3249	852	10	192	192	NUM
inlawrev-3249	852	11	.	.	PUNCT
inlawrev-3249	853	1	see	see	VERB
inlawrev-3249	853	2	krill	krill	NOUN
inlawrev-3249	853	3	,	,	PUNCT
inlawrev-3249	853	4	supra	supra	PROPN
inlawrev-3249	853	5	note	note	NOUN
inlawrev-3249	853	6	10	10	NUM
inlawrev-3249	853	7	,	,	PUNCT
inlawrev-3249	853	8	at	at	ADP
inlawrev-3249	853	9	1431	1431	NUM
inlawrev-3249	853	10	&	&	CCONJ
inlawrev-3249	853	11	nn	nn	PROPN
inlawrev-3249	853	12	.	.	PROPN
inlawrev-3249	853	13	159	159	NUM
inlawrev-3249	853	14	-	-	SYM
inlawrev-3249	853	15	62	62	NUM
inlawrev-3249	853	16	.	.	PUNCT