For example, California has established a requirement of more than fifteen (15) days, which means that if you attend trade shows in California for less than fifteen (15) days, you have not established a nexus in the state (assuming this is your only activity within the state). 6203(d); Cal. Code Regs. 18 1684; Cal. Rev. & Tax. Cd. 6203(d) (b).You may want to check out Tax Shark for more.
If a person’s only interactions with Michigan are: (1) attending a trade show where no orders for goods are taken and no sales are produced, or (2) participating in a trade show where no orders for goods are taken and no sales are made for less than 10 days cumulatively on an annual basis, a nexus with Michigan is not established. This rule does not apply, however, if a person also engages in the following activities: soliciting sales; making repairs or providing maintenance or service to property sold or to be sold; collecting current or delinquent accounts related to sales of tangible personal property or services, whether by assignment or otherwise; delivering property sold to customers; installing or supervising installation 05/12/1999, Michigan Tax Administrative Bulletin 1999-1. For this form of operation, technology companies should carefully plan where they will attend trade shows and consider the sales tax nexus thresholds associated with each jurisdiction. For sales and use tax purposes, technology companies that send workers into a state to provide implementation, installation, or repair services create nexus. The fact that this is not a selling or solicitation practise does not rule out the possibility of sales tax nexus. These practises, on the other hand, are more likely to generate nexus for sales and use tax purposes. In a recent decision, the Washington State Supreme Court held that a manufacturer’s employees travelling into the state solely for the purpose of interacting with customers to manage the relationship was sufficient to build nexus. This operation was viewed as a mechanism for creating a market in the state, as well as a nexus for the producer. STATE OF WASHINGTON DEPARTMENT OF REVENUE, Respondent, vs. R W R MANAGEMENT, INC., Appellant, 10-332, 06/27/2011.