Software Incorporated is a sales and use tax software vendor that provides customers with a license to download and use its software on their machines. Software retains ownership of the software. It has customers in New Jersey and West Virginia. Does Software have economic nexus in these states because of the following decisions: Lanco, Inc. v. Director, Division of Taxation, NJ Sup. Ct., Dkt. No.A-89-05(2006), and Tax Commissioner of West Virginia v. MBNA America Bank, N.A., 640 SE 2d 226 (WV 2006)?