Comp-u-Big (the "Company") is a corporation organized under the laws of Nevada with headquarters in New York City. The Company sells computer accessories such as power cords, and routers. All its inventory is held in a New York warehouse. Other than its salesforce, the Company has no employees outside New York. In addition, the company neither leases or owns any real or tangible property outside New York. The Company sells its inventory to small computer repair companies throughout the United States. It employs 12 salespersons within Latka, all of whom work from their own home and drive cars that are owned by Comp-u-Big. These salesmen visit customer stores and cannot approve customer orders. Based upon projections, the Company will secure about $2,400,000 in sales to customers located in Latka in 2019. Al completed orders are delivered by the United States Postal Service