A single independent salesperson can create nexus for a company in New York.

A company may not have an office or any other connection to New York, however if an independent salesperson is making sales on their behalf the company qualifies for nexus. This is true even when the salesperson is only making a straight commission and does not have any other obligations with the company. (TSB-A-03(41)S, November 19, 2003.)

Posted on January 15, 2004