This article attempts to determine the stances of the states with regard to whether independent contractors create sales tax nexus. In many states, it depends on the types of activities that contractors perform and sometimes it depends on the extent to which the contractor is under your authority. In almost all states, having a contractor that is performing the duty of a sales agent would create sales tax nexus, but other activities such as warranty repairs only sometimes create sales tax nexus.
Source: thetaxvalet.com
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