Sales & Use Tax

Activities that create nexus include: Maintaining an office, distribution facility, warehouse or storage place in the state to facilitate delivery of property or services Delivering, installing, assembling or performing maintenance for customers within the state Allowing customers to pick up property at a facility in the state "Click-through" nexus: receiving online business referrals though a...… Read More

Activities that create nexus include: The regular maintenance of an office or other place of business in Mississippi. The regular maintenance in Mississippi of an inventory of merchandise or material for sale, distribution or manufacture, regardless of whether kept on the premises of the taxpayer, in a public or rented warehouse, or otherwise. The selling...… Read More

Activities that create nexus include: Maintaining an office, place of distribution, sales or sample room or place, warehouse or other place of business in Minnesota, either directly or by a subsidiary Having a representative, agent, salesperson, canvasser or solicitor (either permanent or temporary), who operates under the authority of the retailer or its subsidiary in...… Read More

Activities that create nexus include: Conducting any of the following activities in the State of Michigan for two or more days on an annual basis: Soliciting sales Making repairs or providing maintenance or service to property sold or to be sold Collecting current or delinquent accounts related to sales of tangible personal property through assignment...… Read More

Activities that create nexus include: Selling, renting or leasing in Massachusetts generally Purchasing tangible personal property or telecommunications services for resale in Massachusetts Acquiring parts to manufacture goods for sale or resale in Massachusetts Having a business location in Massachusetts Having representatives soliciting orders for tangible personal property or telecommunications services within Massachusetts Selling to...… Read More

Activities that create nexus include: Permanently or temporarily maintaining, occupying, or using any office, sales or sample room, or distribution, storage, warehouse, or other place for the sale of tangible personal property or a taxable service directly or indirectly through an agent or subsidiary Having an agent, canvasser, representative, salesman, or solicitor operating in the...… Read More

Activities that create nexus include: Operating or maintaining a store, warehouse, office or repair facility Having an employee traveling within the state, soliciting sales Delivery by the retailer into Maine by means of the retailer's own vehicles, or by a third party carrier other than an interstate common carrier Repair or installation by the retailer's...… Read More

Activities that create nexus include: Maintaining directly, indirectly, or through a subsidiary, an office, distribution house, sales house, warehouse, or other place of business Having an agent, salesman, or solicitor operating within the taxing jurisdiction under the authority of the seller or its subsidiary The presence of any person who makes deliveries of tangible personal...… Read More

Activities that create nexus include: The presence of sales or service representatives. Operation of mobile stores in Kansas (example: trucks with a driver salesperson). Stocking inventory in a Kansas warehouse or on consignment. Providing tangible personal property for lease or rental in Kansas. Delivering merchandise to Kansas customers using company vehicles or contract carriers, other...… Read More

Activities that create nexus include: Maintaining directly or by a subsidiary, an office, distribution house, sale house, warehouse, or other place of business or any representative operating within the state either permanently or temporarily. Having representatives that solicit sales in Iowa as an employee of the retailer. Having representatives that solicit sales in Iowa as...… Read More

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