According to a 2004 North Carolina administrative decision, an out-of-state company that sold specialty automobile racing transmissions to North Carolina customers has established nexus due to its ownership of property stored in North Carolina. Transmissions that were sold to North Carolina customers were first shipped to instate transmission builders where modifications were made to suit each customer. The transmissions were then either retrieved by the customer at the in-state location or were shipped to the customer by the in-state transmission builder on behalf of the out-of-state corporation. (Administrative Decision No. 443, North Carolina Tax Review Board, June 2, 2004)