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

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{Research} Software Incorporated is a sales and use tax software vendor.It provides customers with a license to use its software that is downloaded on customers' machines.The licensing agreement provides that Software actually retains ownership of the software.Software has customers in New Jersey and West Virginia.Does Software have economic nexus in these states because of the following decisions ( Lanco, Inc.v.Director, Division of Taxation , NJ Sup.Ct. Dkt.No.-89-05; and Tax Commissioner of West Virginia v.MBNA America Bank, N.. 640 SE 2d 226 (WV 2006))?