1 . Coasting Worldwide is a U . S . company headquartered in the state of New...
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Question:
Coasting Worldwide is a US company headquartered in the state of New Jersey. The company provides chauffeured car services and limousines to executives of businesses located in New Jersey, New York, Massachusetts, California, and Illinois. The company charges its clients fees for the services rendered. Then, it contracts out to independent, thirdparty car service companies in the respective locations to perform the transportation service. The company has employees and tangiblereal property present in only the state of New Jersey. Does the company have state income tax nexus in any statecity jurisdictions? Does the company have salesuse tax nexus in any statecity jurisdictions?
Schwitzer Cothe Company is a golf club manufacturer domiciled in New York, NY The Companys headquarter building is located at Park Avenue in New York City, which is the primary location for over corporatelevel employees. The Company also owns manufacturing plants located in Pittsburg, PA and Foxborough, MA During the tax year, Schwitzer salespersons and repairmen regularly traveled into Illinois and Texas to solicit sales to potential customers and also to perform necessary repair work on golf club products for existing customers. The salespersons are all given authority to approve their own orders. For the tax year, Schwitzer Cos apportionment information consists of the following:
Payroll Property Sales
AZ
CA
CT
FL
IL
MI
MA
OH
NY
PA
TN
TX
by customer location
Based on the facts and information provided above, in which jurisdictions does the Company have nexus for the tax year?
Related Book For
Smith and Robersons Business Law
ISBN: 978-1337094757
17th edition
Authors: Richard A. Mann, Barry S. Roberts
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