McGraw-Hill's Taxation of Business Entities 3rd Edition by Connie Weaver, Brian Spilker, Edmund Outslay, John Robinson, Ronald Worsham, Benjamin Ayers, John Barrick

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Web Music, located in Gardnerville, Nevada is a new online music service that allows inexpensive legal music downloads. Web Music prides itself in the fact that it has the fastest download times in the industry. Web Music achieved this speed by leasing server space from 10 regional servers dispersed across the country. Discuss where Web Music has sales tax nexus.