Which of the following qualifies as a presence in a state for purposes of collecting sales tax from an Internet merchant?
A)having an office in the state
B)having an employee who works in the state
C)owning or leasing property in the state
D)All of the above constitute a qualifying presence.

Question

Quizplus · Accepted Answer

All of the choices listed constitute a qualifying presence in a state for the purpose of collecting sales tax from an internet merchant. Having an office, an employee, or owning/leasing property in a state establishes a physical presence that obligates businesses to collect and remit sales tax on transactions within that state.

Which of the Following Qualifies as a Presence in a State