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The proper nexus standard for state taxation of out-of-state corporations has been a contentious issue since the U.S. Supreme Court decided Quill Corp. v. North Dakota in 1992. In that case, the Court upheld a physical presence standard, but numerous state courts have since affirmed economic presence standards, holding that the state can tax corporations with no physical presence within its borders. This Note examines the evolution of state taxation of out-of-state corporations, including some of the most recent state tax court decisions on the topic, and analyzes whether there are any overarching principles that may be gleaned from the various decisions. The Note then considers possible consequences of the proliferation of the economic presence standard and whether there is any limit to its application.