The sales made by an in-state affiliate in Washington did not create substantial nexus for the out-of-state company. The out-of-state company was in the business of selling products over the telephone and internet using television infomercials. The in-state affiliate, however, sold the same products at retail outlets in the state. It was determined that although the brand name of the products overlapped, the activities of the in-state affiliate were not significantly associated with establishing or maintaining a market for the out-of-state company’s products in a representative capacity. Therefore, the put-of-state company is not subject to Washington Business and Occupation Tax. (Tax Determination No. 08-0128, Washington Department of revenue, May 14, 2008, released January 28, 2009)