Effective July 13, 2005, a retailer, if not otherwise engaged in business in the state of Connecticut, which participates in trade shows at the Connecticut Convention Center does not create sales tax nexus. Such retailers, therefore, are not subject to Connecticut sales and use tax even if they have employees or other staff present at trade shows, provided that no sales are made. The retailers’ activities must be limited to displaying goods or promoting services and any orders received must be sent outside the state for acceptance and fulfillment. In addition, the retailer’s participation in the trade shows cannot exceed 14 days during the retailer’s income year for federal income tax purposes. Further regulations and rules do apply. (Revision of 1958, Title 12 Taxation, Chapter 219 Sales and Use Taxes)