Business physical presenceQuestion What is considered a physical presence when selling in a state?
Answer A "physical presence" can be on many levels. Here are a few classic examples:
- Maintaining any office or branch, including an employee's home office, if you represent it as a company location to the public - Inventory storage in that state - Sales agents dispatched or assigned as a sales force in a state 
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Author of J.K. Lasser's Small Business Taxes 2007
Related Categories: Accounting, Finance, Taxes
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