$1.$ Coasting Worldwide is a U$.$S$.$ 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, third$-$party car service companies in the respective locations to perform the transportation service. The company has employees and tangible$/$real property present in only the state of New Jersey. Does the company have state income tax nexus in any state$/$city jurisdictions? Does the company have sales$/$use tax nexus in any state$/$city jurisdictions?

$2.$ Schwitzer Co$.($the Company$)$ is a golf club manufacturer domiciled in New York, NY$.$ The Company$$s headquarter building is located at $400$ Park Avenue in New York City, which is the primary location for over $2,000$ corporate$-$level employees. The Company also owns manufacturing plants located in Pittsburg, PA and Foxborough, MA$.$ During the $2022$ 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 $2022$ tax year, Schwitzer Co$.$s apportionment information consists of the following:

Payroll Property Sales$*$

AZ $500,000$

CA $150,000,000$

CT $10,000,000$

FL $475,000$

IL $250,000,000$

MI $300,000$

MA $90,000,00075,000,000750,000$

OH $80,000,000$

NY $100,000,00085,000,000175,000,000$

PA $75,000,00060,000,000165,000,000$

TN $750,000$

TX $120,000,000$

$*$ by customer location

Based on the facts and information provided above, in which jurisdictions does the Company have nexus for the $2022$ tax year?