Mighty Manny, Incorporated manufactures ice scrapers and distributes them across the midwestern United States. Mighty Manny is incorporated and headquartered in Michigan. It has product sales to customers in Illinois, Indiana, Iowa, Michigan, Minnesota, and Wisconsin. It has sales personnel only where discussed. Determine the state in which Mighty Manny does not have sales and use tax nexus given the following scenarios:

Question

Quizplus · Accepted Answer

Mighty Manny does not have sales and use tax nexus in Wisconsin because it only has customers there and ships goods via a common carrier (FedEx), without having any physical presence such as property, employees, or sales personnel in the state.

Mighty Manny, Incorporated Manufactures Ice Scrapers and Distributes Them Across