RedBank.com sells books, DVDs and computers on the internet. The Company is based in Oregon, but has sales offices in WA and CA and a warehouse in NV. In which states must RedBank.com collect and pay sales tax. Assume the company is not subject to sales tax in states where their only presence is electronic.

1. OR only
2. All 50 states.
3. WA, CA and NV
4. It depends on several factors
5. Dot coms dont need to collect sales tax on their sales

19. If DPS Enterprises, an NJ company sells computers and delivers them by FedEx to customers in

all 50 states, but has no employees, assets, representatives, sales staff, repair technicians or service

facilities outside of NJ, what states can require them to collect and remit use taxes?

a. NJ only

b. all 50 states

c. no states because customers are required to remit use tax on their purchases to the states where

they take delivery of the computers they buy

d. Use tax is not required to be paid

e. New Jersey companies dont pay use tax

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20 . Daivone, a single taxpayer, lives in NJ but works for a company based in NY. His total salary was $200,000 in 2018. His work assignments were in NY and Florida. He had no other income in 2018. He does not own or rent any property in NY. 25% of his salary was earned for days he worked in Florida and 75% for days worked in NY during 2015. He filed a NY non-resident income tax return and his NY tax was $12,000. His NJ resident income tax is $15,000 on his full salary of $200,000. How much NJ tax will he pay NJ AFTER subtracting the maximum credit on his NJ return for tax he paid to NY?

1. $3,000
2. $3,750
3. $7,500
4. $12,000
5. No credit is allowed because Florida has no income tax.