New York out-of-state mail order companies may not have nexus despite a related retail store in the same state.

Nexus is not created if an out-of-state mail order company does not qualify for nexus itself and the related retail store does not perform any services for or represent the mail order company in any way. (New York Commissioner of Taxation and Finance, TSB-A-03(25)S, June 11, 2003.)