Effective August 1, 2003, in Alabama, an out-of-state vendor establishes nexus for state and local use tax purposes if that vendor and an in-state business with one or more Alabama locations are related parties and (1) share the use of a name (or use a substantially similar name), trademark, trade name, or goodwill to develop, promote, or maintain sales, (2) provide payments for service to each other either for all or part of the volume or value of sales, (3) share or coordinate business plans, or (4) if services related to developing, promoting, or maintaining the in-state market are provided to the out-of-state business by the in-state business. (Ch. 390, H.B. 650, Laws 2003, effected as noted above)