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1. Does the business have an office, agency, warehouse, or other business location owned or leased in another state?

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2. Does the business own or lease property (including inventory) in another state?

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3. Does the business have employees or representatives who perform any of the following activities in another state? Check all that apply.

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4. Does the business solicit sales for service in another state?

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5. Does the business own an interest in a pass-through entity that operates, conducts business, or owns real property in another state?

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6. Does the business have outstanding tax liabilities from already filing taxes in another state?

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7. Does the business have sales people, contractors, or employees enter another state on the business’s behalf?

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8. Does the business have a large amount of their gross sales attributable to another state?

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