Which of the following sets of circumstances will result in a corporate taxpayer being considered to have income tax nexus in a state? Why or why not?

11. (5) Qualification to do business

12. (5) Ownership of inventory

13. (5) Sales office in a state where company salesman solicit orders for sales that are approved and shipped from an out of state location.

14. (5) Same facts as C except the salesmen are independent contractors working on a non-exclusive basis for the corporate taxpayer.