Exhibit 3 – State Income Tax Nexus Chart

ALABAMACorporations organized or commercially domiciled in this state have nexus in Alabama. If a corporation is not organized or commercially domiciled in Alabama, and the activities do not exceed the standard of “mere solicitation of sales” that fall under the protection of PL 86-272*, the factor presence nexus standards will not apply.
ALASKA“Nexus-creating activities may include, but are not limited to:owning or using property in the state, including leased or mobile property;presence of employees in the state for business purposes;making sales into the state; orthe generation of income from sources within the state without regard to whether there is a physical presence in the state.Registration with the Alaska Department of Commerce andCommunity Development does not, by itself, trigger a requirement to file.”
ARIZONAMaintaining a physical location in the state; leasing residential or commercial property; having employees or independent contractors (whose performed activities are not protected under CTR 9-95); contracting business with unrelated third party to provide any type of service to in-state customers on behalf of the business. https://azdor.gov/sites/default/files/media/RULINGS_CORP_1999_ctr99-5.pdf
ARKANSAS“Every corporation organized or registered under the laws of this State or having income from Arkansas sourcesas defined in ACA 26-51-205, must file an income tax return.Every domestic or foreign partnership doing business within the State of Arkansas or in receipt of income from Arkansas sources, regardless of amount, must file a return.”
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