Business Y is a single-location retail shoe store in New Jersey. Business Y's most recent annual report demonstrates that 95% of the company's business comes from brick-and-mortar (physical location) sales. The remaining sales are derived from onlinesales. Company records demonstrate that the store shipped shoes to customers in Texas, Illinois, and Vermont.

The owner of Business Y wants to know if he is subject to New Jersey law only, or will Vermont, Texas, and/or Illinoislaw apply to these online transactions?Explain