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Sales tax must be collected on goods for delivery (either from mail order catalogs or the internet) when the company selling the goods: Group of

Sales tax must be collected on goods for delivery (either from mail order catalogs or the internet) when the company selling the goods:

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Has a physical presence in the state the goods are being delivered to

Has a virtual presence in the state the goods are being delivered to

Has a physical presence in the state the goods are shipped from

Has the administrative capacity to collect the sales tax

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