Third Party Carrier Impact on Nexus
Question: I'm a California company. If I send a truck (3rd party logistics) to pick up an order from a supplier in Virginia, does that trigger Nexus even though the materials are for resale?
Answer: Generally speaking, the utilization of a 3rd party carrier should not create nexus. You may consider the terms of the sale in determining when title transfers as this may create nexus if the sale occurs in Virginia.