A Louisiana retailer that did not have any locations in Texas established nexus in the state by delivering furniture in company trucks to Texas residents. As a result, the retailer was required to collect Texas use tax on items delivered into the state. A retailer is engaged in business in Texas if it has a representative, agent, salesperson, canvasser, or solicitor operating in the state for the purpose of selling, delivering or taking orders for a taxable item. Additionally, Texas tax law requires an out-of-state retailer who is engaged in business in Texas to continue collecting Texas use tax on sales made into the state for 12 months after the seller ceases to have nexus or ceases to be engaged in business in Texas.The retailer claimed it relied on advice from the Comptroller’s office but never submitted written proof of the advice. Based on lack of evidence, the assessment was upheld. (Decision, Hearing No. 107,751, Texas Comptroller of Public Accounts, July 23, 2014, released September 2014)