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Which of the Following Statements Concerning the Nexus Required for a State

Question 44

Multiple Choice

Which of the following statements concerning the nexus required for a state to tax income is false?


A) Maryland has nexus if the corporate headquarters is located in Baltimore.
B) Company-owned trucks driving through Arizona to deliver goods to customers residing in California creates nexus in Arizona.
C) Maine has nexus if a company has retail outlets located in Maine malls.
D) A New York corporation can send traveling salespeople into Massachusetts to solicit orders for tangible goods without creating nexus in Massachusetts.

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