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A corporation’s use of independent contractors for computer repair services completed on-site was not enough substantial nexus to qualify for taxation. (Quantex Microsystems, Inc., Louisiana Court of Appeal, First Circuit, No. 2000 CA 0307, July 3, 2001.)

(08/15/2001)

The presence an employee in Washington for 95 days during a six-year period was sufficient to establish nexus in the State, subjecting the out-of-state software company to sales and use tax. (Dynamic Information Systems Corp., Washington Board of Tax Appeals Tribunal, No. 98-84, December 28, 2000, received April 2001)

(05/15/2001)

A corporation engaged in selling and licensing computer hardware and software to nursing homes throughout the US was found to have established sufficient nexus for transaction privilege (sales) tax, even though the corporation did not maintain a place of business within the state. It was determined that the activities performed in the state on behalf of the corporation were significantly associated with the corporation’s ability to establish and maintain a market for sales in Arizona. (Care Computer Systems, Inc., Arizona Court of Appeals, Div. One, No. 1CA-TX 98-0003, July 25, 2000)

(09/15/2000)

A corporation engaged in selling and licensing computer hardware and software to nursing homes throughout the US was found to have established sufficient nexus for transaction privilege (sales) tax, even though the corporation did not maintain a place of business within the state. It was determined that the activities performed in the state on behalf of the corporation were significantly associated with the corporation’s ability to establish and maintain a market for sales in Arizona. (Care Computer Systems, Inc., Arizona Court of Appeals, Div. One, No. 1CA-TX 98-0003, July 25, 2000)

(09/15/2000)

Both a North Carolina furniture retailer and the delivery company it financed had to pay sales tax on the furniture it sold in Maryland because they had sufficient nexus there. The delivery company set up, installed, repaired the furniture of the retailer, as well as, facilitated any returns and made approximately 100 deliveries per month into the state from the retailer. (Comptroller v. Furnitureland South, Inc. and Royal Transport, Inc., Maryland ReveNews, Autumn, 1999)

(06/15/2000)

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