States are more and more aggressive about taxing businesses that sell to their citizens. So, even though your business is not physically present in a particular state, any sales in that state may create income, sales or property tax responsibilities. Carefully consider the business you conduct in other states. For example, resident employees, renting real estate, warehousing inventory, salespeople travelling, etc., may create a filing requirement in that particular state. You should consult with your Linkenheimer LLP tax advisor.