1. Crazy Eddie Incorporated manufactures baseball caps and distributes them across the northeastern United States. The firm is incorporated and headquartered in New York and sells to customers in Connecticut, Delaware, Massachusetts, New Jersey, New York, Ohio, and Pennsylvania. It has sales reps only where discussed in the scenarios below. Determine whether Crazy Eddie has sales tax nexus in each of the following states, assuming these states have adopted Wayfair: (Select all that Apply.)

Crazy Eddie receives online orders from its Pennsylvania clients. Because the orders are so large, the goods are delivered weekly on Crazy Eddies trucks.

In which states does Crazy Eddie have sales tax nexus?

Connecticut

Delaware

Massachusetts

New Jersey

New York

Ohio

Pennsylvania

2. Crazy Eddie Incorporated manufactures baseball caps and distributes them across the northeastern United States. The firm is incorporated and headquartered in New York and sells to customers in Connecticut, Delaware, Massachusetts, New Jersey, New York, Ohio, and Pennsylvania. It has sales reps only where discussed below.

Crazy Eddie provides graphic design services to another manufacturer located in Ohio. While the services are performed in New York, Crazy Eddies designers visit Ohio at least quarterly to deliver the new designs and receive feedback.

In which states does Crazy Eddie have sales tax nexus?

Connecticut

Delaware

Massachusetts

New Jersey

New York

Ohio

Pennsylvania