Under PL 86-272, Which of the Following Transactions by Itself Would

question 17

Multiple Choice

Under P.L. 86-272, which of the following transactions by itself would create nexus with a state?

• A) Having a sales employee inspect customer's inventory for specific product lines.
• B) Using a manufacturer's representative for the taxpayer through a sales office in the state.
• C) Executing a sales campaign using an advertising agency acting as an independent contractor for the taxpayer.
• D) Maintaining inventory in the state by an independent contractor under a consignment plan.

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Definitions:

Pain

A complex sensory and emotional experience associated with actual or potential tissue damage, or described in terms of such damage.

Negative Reinforcement

A behavioral principle where the removal of an unpleasant stimulus strengthens or increases the likelihood of a desired response.

Pill

A small, round, solid pharmaceutical oral dosage form of medication that can contain various active ingredients.

Pain

A distressing sensation and emotional experience linked to tissue damage or described in terms of such damage.