BigEtailer.com is one of the world’s fastest growing online merchants. They sell goods on their website and ship globally. BigEtailer.com’s smallest state for sales is North Carolina, where the company ships $1.5 million each year. When the company was founded, in 2010, the company spoke with a CPA who informed them that they only had to collect sales tax for states where they have physical presence (at that time Texas, but they have since added new warehouses in California and Virginia). BigEtailer.com CFO recently returned from a conference where this question was discussed by one of the presenters and he is concerned that BigEtailer.com may now need to collect sales tax in other states. The CFO comes to you, a CPA, for advice. What advice do you give her?