If the only physical contact with the State of Florida is an annual visit to a single customer, in which no sales orders are taken, it is considered to be immaterial and, therefore, no sales and use tax nexus is created. Furthermore, shipping items to a Florida customer using an out-of-state manufacturer does not create nexus. A local vendor shipping from a Florida location, using an out-of-state manufacturer also does not create nexus. Accompanying rules and procedures are found within the regulations. (Tech. Assist. Advisement No. 05A-045, Florida Dept. of Revenue)