Vermont Information Processing, Inc. v. Commissioner, New York State Department of Taxation & Finance

How later courts describe this case

• holding that there is no requirement under Quill and commerce clause jurisprudence requiring that an out-of-state company's sales representative be engaged in solicitation of sales or in sales transactions to satisfy the substantial nexus requirement
• finding qualified immunity in case where police officer advocated for the National Rifle Association in uniform after noting that the police department had an interest in “preserving the appearance of neutrality in areas closely related to its core mission”