You are tax advisor to a company (the "Company") that sells smartphones and related warranty services.The Company is concerned about its activities in various states and has asked you to provide guidance as to whether its various activities are within the protections of Public Law 86-272 or whether its activities exceed the protections of Public Law 86-272.The Company has asked you to address each of the following activities separately and provide advice as to whether such activities are within the protections of Public Law 86-272 or whether the activities exceed the protections of Public Law 86-272.Provide a very brief explanation for each response including whether you deem the activity to be "low risk," "medium risk," or "high risk."

Assume that each activity is independent of the other activities and assume that for (i)-(ix), the company is only selling smartphones in the state and not related warranty services.The activities the Company is inquiring about are as follows:(i) registering to do business in a state (but not incorporating in that state); (ii) having sales representatives have a stock of replacement smartphones for customers who have their phones break within 30 days of purchase; (iii) having sales representatives provide the customer with basic 10 minute training on using the phone after the sale or extended training of 60 minutes within the 30 days following purchase of the phone (iv) delivering the smartphones to customers in the State via the Company's delivery trucks; (v) having smartphones in stores on "consignment"; (vi) having sales representatives (who may be employees or independent contractors) maintain small offices in the state; (vii) having sales representatives (who may be employees or independent contractors) complete orders in the state; (viii) having sales representatives work from home in the state with basic office equipment such as a computer, printer, and copy machine paid for by the Company; (ix) having the sales representatives train new sales representatives in the state; (x) having sales representatives sell smartphones and related warranty services in the state.Provide a brief explanation (with support) for each activity and in your response whether you deem the activity to be "low risk," "medium risk," or "high risk."