The rules for determining income tax nexus are the same as those for determining sales and use tax nexus.

Mr. Dodd's use tax liability to his home state equals 6% of the purchase price of the furniture, None of the above is true. UESTION 10 Businesses are protected from income tax nexus in a particular state if (and only in all the following apply The taxpayer sells only tangible personal property in that state The taxpayer delivers products from within the state, The taxpayer is nondomiciliary. The taxpayer's in-state activities are limited to solicitation of sales QUESTION 11 Businesses must pay income tax in their state of commercial domicile True False QUESTION 12 The rules for determining income tax nexus are the same as those for determining sales and use tax nexus