FLORIDA

NEXUS YES NO

ACTIVITIES FOR CREATING INCOME TAX NEXUS

Part Year Nexus Taxed for Full Year X
Solicitation of Sales of Services (e.g., Architecture). X
For a Lessor, Occasional Use by Lessee of Rental Assets X
For a Lessor, Occasional Use by Lessee of Rented Mobile Property. X
Occasional Business Meetings at Customer’s Location in State. X
Arranging Third-Party Installation or Maintenance of Tangible Personal Property Sold to In-State Customers. X
Occasional Training Classes/Seminars For Customer Personnel. X
Attendance at Trade Shows (fewer than 14 days per year). X
Licensing Trademark/Trade Name. X
Occasional In-State Delivery via Company-Owned Truck Read the rest…