Quote:
Originally Posted by theducks
IIRC
It is a Sales Presence in the state.
A (Traveling or Manufacturers Rep) Salesman that makes a Sale Call in person is all that is needed to trigger that clause.
Note: There is no distinction between Wholesale and Retail presence.
Edit: or the amount of tine in state
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For physical sales.
Online it is different. Online requires a physical presence, not just a sales presence.
(That was settled waaaay back in the mail order days. Mailing a catalog or answering a phone does not constuture presence, much less publishing a web site.)
Remember that for physical object sales online, the transaction is designated as happening at the physical location of the vendor--which is why the Book Depository is allowed to ship UK editions worldwide--whereas for digital it is designated as happening at the customer's location and Amazon UK (for example) can only sell ebooks to UK customers. Either way, the US Constitution's Commerce clause forbids the taxing of out of state business that don't set foot in their state. Only the Congress can tax/regulate interstate commerce.
The disconnect caused by online not counting as a physical presence despite being a sales presence is what the WalMarts and Targets were whining about with the tax collection issue. Now that they are actively trying to get a "piece of the action" they've shut up on the matter and without their money stirring the pot the issue is backburnered.