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What are the differences in income and sales tax consequences for an e-commerce retailer if they delivered their products physically through mail to retail outlets

What are the differences in income and sales tax consequences for an e-commerce retailer if they delivered their products physically through mail to retail outlets versus if they delivered their products digitally directly to customers? (Taxpayer is based in Massachusetts and all sales are reported to their office in Connecticut. Sales are made all throughout the US)

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