QUESTION 38

1. Under P.L. 86-272, which of the following transactions by itself would create nexus with a state?

   	a.	Executing a sales campaign using an advertising agency acting as an independent contractor for the taxpayer.
   	b.	Maintaining inventory in the state by an independent contractor under a consignment plan.
   	c.	Using a manufacturers representative for the taxpayer through a sales office in the state.
   	d.	Having a sales employee inspect customers inventory for specific product lines.