Nexus: A Four-Point Refresher

Even ownership of rolls of paper at an in-state printer could con-
stitute a sufficient “physical presence” to create nexus. (A number of states, however, have enacted safe-harbor provisions to exclude the ownership of paper and printed products located at a printer’s premises.) There may be relatively easy alternatives to holding title to personal property, while still enabling you, the direct marketer, to retain unfettered access and control over materials.