Sales/use tax nexus is established for the taxpayer by the sales-solicitation activities of an independent contractor acting on the taxpayer's behalf.

Question

Quizplus · Accepted Answer

According to most state and local tax laws, if an independent contractor or salesperson is soliciting sales on behalf of a taxpayer and engaging in activities that create a market for the taxpayer's products in a particular state, then the taxpayer may have sales/use tax nexus in that state.

Sales/use Tax Nexus Is Established for the Taxpayer by the Sales-Solicitation