Sorry someone stepped-in and locked the question for a minute there
In Wisconsin Department of Revenue
v. William Wrigley, Jr. (CoXXXXX 2447 (1992)), the Court held that the “solicitation” of orders includes “any explicit verbal request for orders and any speech or conduct that implicitly invites an order"
So the line is drawn between just soliciting and actually selling (please don't shoot the messenger here) but you're selling
Here's a list of what is protected (no sales tax) and isn't protected (sales tax applies)
The Court determined that the following activities, among others, were permitted under 86-272 and would not subject the taxpayer to income tax in a jurisdiction:
- Provision of company cars,
- Provision of stock of free samples,
- Recruitment or training of sales representative,
- Setting up display packs and assisting with retail display,
- Use of hotels or homes for sales meetings,
- Intervention with credit disputes,
- Maintenance of non-reimbursed home office by in-state employee.
These activities were all considered to be connected to the process of solicitation of sales.
On the other hand, the following activities were considered to exceed the mere solicitation of sales and could subject the taxpayer to income tax within the jurisdiction:
- Maintenance of office within state,
- Replacing spoiled products,
- Providing technical assistance,
- Repairing products,
- Direct sales of products
Here' an excellent article by Mary Bernard that explains it all:http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2007/CorpTax/StateLines.jsp
Hopefully you'll rate
my answer on its thoroughness and accuracy, rather than on any good news/bad news content.
Hopefully having all the facts will help you to "see around some corners"
Hope this helps
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