37. Root Beer Inc. (RBI) is incorporated and headquartered in Seattle, Washington. RBI runs an Internet business, makerootbeer.com, and sells bottling equipment and other supplies for making homemade root beer. It also has an Oregon warehouse from which it ships goods. Determine whether RBI has income tax nexus in the following situations:

a. Root Beer is incorporated and headquartered in Washington and has property and employees in Oregon and Washington. Determine whether RBI has income tax nexus in Oregon and Washington.

b. Root Beer has hundreds of customers in California but no physical presence (no employees or property). Does it have income tax nexus in California?

c. Root Beer has 500 New York customers but no physical presence (no employees or property). Determine whether RBI has income tax nexus in New York.