Recently, an out-of-state company who was sending catalogs to North Carolina for the purpose of advertising its videos and then filling orders placed by North Carolina residents was determined not to have established nexus in North Carolina due to the insubstantial nature of its activities. As result, the company was not required to pay sales or use tax on orders placed by North Carolina residents. (North Carolina Superior Court, Wake County, Nos. 00CVS14723 and 00CVS14724, February 20, 2003)