Does registration in a State create physical nexus in that state?
- ABC LLC is registered in Wyoming but otherwise has no physical presence in Wyoming.
- ABC LLC begins to sell products from Oregon (foreign-filing in Oregon if needed). It has physical Nexus in Oregon.
- ABC LLC does not make enough sales in Wyoming to have economic Nexus there, but does make some sales in Wyoming. For example, it sells 10 items to Wyoming customers in a year, totaling $250 in revenue from Wyoming.