X Corporation sells widgets to customers all over the country from its factory in Cigna. It has employee salesmen resident in Delta and Gamma who work out of their home offices and solicit sales from customers that are approved at the headquarters of X Corporation in Cigna and shipped from the factory there. In the states of Beta and Zeta, X Corporation utilizes marketing representatives who, on a non-exclusive basis, solicit sales on X Corporations behalf. In the state of Iota, X Corporations wholly owned subsidiary, Y Corporation provides research and development services exclusively for X Corporation for a monthly fee which includes a fair profit margin. Y Corporation has 5 employees who work solely for Y and do not travel outside the state of Iota. Answer the following questions related to this factual situation.

A. Where does X Corporation have income tax nexus? Why?

B. Where does X Corporation have sales and use tax nexus? Why?