A recent advisory opinion of New York State Department of Taxation and Finance (PETITION NO. C120126A) shows us a company (Petitioner X) that was desperately trying to avoid New York State nexus. They sold stuff on line and by mail order catalog. They had this problem though. The stuff that they sold was women's apparel, accessories and footwear. How can you be selling women's apparel and not have any of your people ever visit the fashion capital of the world.
A recent advisory opinion of New York State Department of Taxation and Finance (PETITION NO. C120126A) shows us a company (Petitioner X) that was desperately trying to avoid New York State nexus. They sold stuff on line and by mail order catalog. They had this problem though. The stuff that they sold was women's apparel, accessories and footwear. How can you be selling women's apparel and not have any of your people ever visit the fashion capital of the world.
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