Crazy Eddie Incorporated manufactures baseball caps and distributes them across the northeastern United States. The firm is incorporated and headquartered in New York and sells to customers in Connecticut, Delaware, Massachusetts, New Jersey, New York, Ohio, and Pennsylvania. It has sales reps only where discussed in the scenarios below. Determine whether Crazy Eddie has sales tax nexus in each of the following states, assuming these states have adopted Wayfair: a. Crazy Eddie is incorporated and headquartered in New York. It also has property, employees, salespeople, and intangibles in New York.
b. Crazy Eddie has a warehouse, personal property, and employees in Connecticut.
c. Crazy Eddie has two customers in Delaware. Crazy Eddie receives orders over the phone and ships goods to its Delaware customers using FedEx.
d. Crazy Eddie has independent sales representatives in Massachusetts who distribute baseball-related items for over a dozen companies.
e. Crazy Eddie has salespeople who visit New Jersey. They follow procedures that comply with Public Law 86-272 by sending orders to New York for acceptance. The goods are shipped to New Jersey by FedEx.
f. Crazy Eddie provides graphic design services to another manufacturer located in Ohio. While the services are performed in New York, Crazy Eddie’s designers visit Ohio at least quarterly to deliver the new designs and receive feedback.
g. Crazy Eddie receives online orders from its Pennsylvania clients. Because the orders are so large, the goods are delivered weekly on Crazy Eddie’s trucks.