NY is a New York corporation that manufactures office equipment in a factory located in New York. In which of the following cases does NY have nexus with Pennsylvania?
a. NY owns two retail outlets for its products in Pennsylvania.
b. NY owns no tangible property in Pennsylvania. It employs two salespeople who travel throughout Pennsylvania soliciting orders for office equipment from regular customers. NY fills the orders out of its New York factory and ships the equipment to the customers by common carrier.
c. NY owns no tangible property in Pennsylvania and does not have any employees who work in the state. It does have Pennsylvania customers who order equipment directly from the New York factory by telephone or fax.
d. Refer to the facts in part c above. NY employs two technicians who travel through-out Pennsylvania providing repair and maintenance services to NY’s customers.