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Does a Web Page hosted on a server create sales tax nexus in the host state?

Let's look at California's law on this. A retailer's use of a computer server on the internet to create or maintain a web page or website is not considered a factor in determining whether the retailer has a substantial nexus with California, unless the computer server is located in California and the retailer owns or leases the computer server. No internet service provider, online service provider, internet work communication service provider, or other internet access service provider, or web hosting services may be deemed the agent or representative of any out-of-state retailer as a result of the service provider maintaining or taking orders via a web page or site on a computer server that is physically located in California. Cal. Code Regs. tit. 18, §1684(d).

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