There are various activities that can create [nexus](https://www.irs.gov/businesses/small-businesses-self-employed/nexus-defined) and subject a company to a state’s income tax. Common examples include having a physical presence like employees, offices, warehouses or other property in the state. Economic nexus rules also allow some states to tax companies based solely on exceeding certain sales or transaction thresholds in the state. Additionally, using third-party representatives like agents or contractors may trigger nexus.
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