XCo, an online retailer, is a corporation domiciled and headquartered in State A, and engaged in business in State B. State B requires remote sellers to collect sales tax on purchases to customers in State B. XCo does not have any physical retail operations. However, XCo operates an advertising division from a small office in State B, responsible for generating advertising revenue by hosting links to other business' websites on their webpage nationally. State B is requiring XCo to collect sales tax on sales made to customers in State B.
What is XCo's best argument against State B's requirement? (For purposes of this question only, assume that the nexus standard enunciated in Quill is still the applicable standard).
a) Due Process Clause.
b) Equal Protection Clause.
c) P.L. 86-272. d) The Nexus prong of the Commerce Clause.
e) The Nondiscrimination prong of the Commerce Clause