Gordon operates the tennis pro shop in blacksburg virginia tennis pro sells manufacturers and customizes tennis racquets for serious amateurs. Tennis pro's business has expended significantly over the last few years. Currently,it has sales personnel in 10 states( Virginia, North Carolina, South Carolina, Georgia, Tennessee, Kentucky, Ohio, Maryland, District of Columbia, New Jersey). all in state activity is limited to solicitation. Orders are taken by the sales team and forwarded to Blacksburg for approval. all orders are sent by common carrier to customers. Tennis pro owns retail and warehouse space in Virginia and has an Other warehouse in Kentucky. where does tennis pro have income tax nexus?