Court Case: National Geographic Society v. California Board of Equalization

Question 1

Who were the parties involved in the case?

Answer 1

• Nat Geo (mulit-state book retailer)
• CA DOR
• US Supreme Court

Question 2

What year did the case take place in?

Answer 2

1977

Question 3

What were the facts of the case?

Answer 3

NG had an advertising office in CA and made mail order sales to CA residents from another division located out-of-state.

Question 4

What was the decision of the case?

Answer 4

• US Supreme Court ruled that NG had nexus bc they had an office and employees in the state

Question 5

What are 2 ways this case differed from National Bellas Hess v IL?

Answer 5

• NG had a physical office in the state
• And bc of that, they received a benefit from the state in the form of local police and fire department.

Question 6

What precedent did the case set?

Answer 6

Nexus can be established by the presence of employees, regardless of their relationship to the sales process.