It seems like Scholastic did a pretty good job of avoiding nexus, but the Achilles heel of the system was the teachers. Here is how Scholastic looked at it:
It seems like adding sales tax probably would not upset the whole Scholastic business model that much and of course Scholastic is stuck paying the 3 million or so it did not collect from the kids. I still don't like it, at all. Sure the state is getting a big revenue hit from them on this case, but from here on in it will be the kids paying. I'm really annoyed at Connecticut for chasing this one grabbing a few pennies from some kid who is buying his first book. It is even more aggravating than Chautauqua County in Kansas saying that the Boy Scouts are not a humanitarian organization. At least the Court got that one right.