Alice's restaurant, a local burger joint in san francisco hosts a website from which residents can order take-out meals. residents of all 50 states can access the website. there is no evidence that anyone outside san francisco ordered a take-out meal in 2023. concerned that it is now required to file a new york tax return, Alice's starts an action in federal district court seeking to enjoin new york from enforcing its new law against them.
In the alternative, the restaurant pays New York tax but subsequently files for a refund. Ultimately, the United States supreme court determines that under the Due Process clause of the U.S. constitution, that New York cannot assert taxing nexus over Alice's restaurant.
A. True
B. False
