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Operations
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Answer
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Does Sales Tax Nexus Exist?
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1. Do you maintain an office or resident
employee(s) in the destination state?
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2. Do you use, rent, or own any type of
equipment located in the destination state?
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3. Do you use, rent, or own any office,
warehouse, production, or any other type of real property in the destination
state?
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4. How often each year do you send company
employees into the destination state to provide repair, warranty, or
technical advisory services to customers located there?
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5. How often each year do you send company
employees into the state to provide installation services, training services
or customer support services to customers located in the destination state?
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6. How often each year do you use company
vehicles to deliver products to customers in the destination state?
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7. Do you provide telecommunications services
in the destination state?
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Sales
and Marketing
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8. How often each year do you send company
employees into the destination state to build customer relations or to
solicit orders for the sale of property and services?
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9. How often each year do you send third party
representatives into the destination state to build customer relations or to
solicit orders for the sale of property and services?
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10. How often each year do your employees
attend or exhibit at trade shows in the destination state?
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11. Is your company registered with the
Secretary of State or any other destination state regulatory agency?
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12. Does your company have any call-center
relationships with personnel located in the destination state?
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13. Does your company advertise and solicit
orders for sales of product only by using direct mailing, national
advertising, and the Internet?
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Third
Party Relationships
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14. Does your company use any related legal
entity, which has a physical presence in the destination state, to accept
merchandise returns, accept sales orders, resolve warranty issues, or receive
payments on your behalf?
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15. Does your company use third-party
organizations located in the destination state to accept merchandise returns,
accept sales orders, resolve warranty issues, or receive payments on your
behalf?
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16. Do you utilize “subcontractors” to perform
services for your customers located in the destination state?
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17. Is your company dependent on the capital
assets, technology network, or personnel of a third party located in the
destination to satisfy the services you have agreed to provide to your
customer?
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18. Does your company use any type of affiliate
program or multilevel network marketing program to obtain orders for sales in
the destination state?
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The results of this questionnaire should not be substituted for
a detailed nexus study that is conducted with full exposure to the facts of
your business. This tool is intended to provide general guidance based on
well established principles of the nexus creating activities of a business.
Please contact us at info@taxconnex.com if you have any questions about the
results generated by this questionnaire.
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