State of Delaware

Division of Revenue


N E X U S



The following questions are designed to elicit from business taxpayers specific information for use in determining the existence or non-existence of nexus. Responses to these questions will be used to determine the requirement to comply with the provisions of Title 30, of the Delaware Code.

The following questions are to be answered by the taxpayer as each question refers to the taxpayer. If an activity described in this questionnaire is performed by an affiliate or agent on behalf of the taxpayer, please answer in the affirmative and supply the name and address of such person.



NEXUS QUESTIONNAIRE

STATE OF DELAWARE
Division of Revenue
820 N. French Street
P. O. Box 8911
Wilmington, Delaware 19899-8911

Examining Bureau

_________________________

Examining Agent

_________________________

Direct Dial Number

_________________________



Business Name
E.I. No.
Address





  1. Does taxpayer own or lease any real property, developed or undeveloped, situated in Delaware?
    [ ] Yes [ ] No
    If so, please explain.



  2. Does taxpayer, aside from the property referred to in question #1, in any way have the right to use, operate or control real property situated in Delaware?
    [ ] Yes [ ] No
    If so, please explain.



  3. Does taxpayer own or lease any personal property, tangible or intangible, which is situated in Delaware?
    [ ] Yes [ ] No
    If so, please explain.



  4. Does taxpayer, aside from the property referred to in question #2, in any way have the right to use, operate or control personal property situated in Delaware?
    [ ] Yes [ ] No
    If so, please explain.



  5. Does taxpayer own or lease tangible personal property that, although used primarily in another state, is used temporarily in Delaware on a regular basis?
    [ ] Yes [ ] No
    If so, please explain.



  6. Does taxpayer have a mailing address located within Delaware?
    [ ] Yes [ ] No
    If Yes, please provide the address.



  7. Does taxpayer have a listing in any Delaware telephone directory? [ ] Yes [ ] No
    Telephone No . (302)



  8. Does taxpayer have a toll free "800" telephone number available for use by Delaware residents?
    [ ] Yes [ ] No
    Telephone No . (800)



  9. Does taxpayer have any consigned goods situated in Delaware?
    [ ] Yes [ ] No
    Has taxpayer ever had consigned goods in Delaware?
    [ ] Yes [ ] No



  10. Has taxpayer ever executed contracts of any kind in Delaware?[ ] Yes [ ] No
    If so, were or are any of those contracts specifically governed by Delaware law?
    [ ] Yes [ ] No



  11. Does taxpayer satisfy any sales orders from goods located in Delaware?
    [ ] Yes [ ] No



  12. Has title to any property located in Delaware remained with the taxpayer until the contract price was fully paid by the purchaser?
    [ ] Yes [ ] No



  13. Does taxpayer extend credit to, or help arrange financing for, any customers or distributors located in Delaware?
    [ ] Yes [ ] No



  14. By what means of transportation does taxpayer use to ship goods into Delaware? Does taxpayer ship via taxpayer owned or leased vehicles?



  15. Does taxpayer utilize, for any purpose, the services of any bank located or operating Delaware?
    [ ] Yes [ ] No



  16. Does taxpayer, or has taxpayer ever, utilized the Delaware courts for any purpose?
    [ ] Yes [ ] No
    If so, for what purpose?



  17. Does taxpayer contract for the use or right to use any research facility situated in Delaware?
    [ ] Yes [ ] No



  18. Does taxpayer install or supervise the installation of equipment or other goods sold in Delaware?
    [ ] Yes [ ] No



  19. Does taxpayer service or repair any equipment or goods sold to customers or distributors located in Delaware?
    [ ] Yes [ ] No



  20. Does taxpayer ever travel to Delaware to recover or pick-up damaged goods or goods being returned by any customer or distributor?
    [ ] Yes [ ] No



  21. Does taxpayer contract with any agents or other third parties located or who operate in Delaware to assist taxpayer in the sale and/or distribution of its goods?
    [ ] Yes [ ] No



  22. Do any of your employees reside in Delaware?
    [ ] Yes [ ] No



  23. Do any of your employees, agents or representatives travel to Delaware to establish or maintain customer accounts?
    [ ] Yes [ ] No



  24. Do any of your employees, agents or representatives travel to Delaware to render any sort of technical advice to customers or distributors?
    [ ] Yes [ ] No



  25. Do any of your employees, agents or representatives travel to Delaware to consult with customers or distributors or to test any products?
    [ ] Yes [ ] No



  26. Do any of your employees, agents or representatives travel to Delaware to inspect inventories of customers or distributors?
    [ ] Yes [ ] No



  27. Do any of your employees, agents or representatives travel to Delaware to inspect its own inventories or storage facilities?
    [ ] Yes [ ] No



  28. Do any of your employees, agents or representatives travel to Delaware to do research of any kind?
    [ ] Yes [ ] No



  29. Do any of your employees, agents or representatives, while in Delaware, secure deposits on sales? [ ] Yes [ ] No
  30. Does your company perform services of any kind in Delaware pursuant to a service contract?
    [ ] Yes [ ] No



  31. Does your company perform any managerial functions of any kind in Delaware?
    [ ] Yes [ ] No



  32. Does your company engage in any local advertising in Delaware such as newspapers, billboards, etc.?
    [ ] Yes [ ] No



  33. Does your company maintain any sort of administrative office in Delaware?
    [ ] Yes [ ] No



  34. Does your company ever hire or maintain any part-time employees, agents or representatives to perform any sort of work in Delaware?
    [ ] Yes [ ] No



  35. Does your company ever engage in any telephone solicitation of Delaware residents, customers or distributors?
    [ ] Yes [ ] No



  36. Does your company ever engage in any solicitation by mail of Delaware residents, customers or distributors?
    [ ] Yes [ ] No



  37. Does your company ever have salesmen who routinely, or even sporadically, solicit customers in Delaware?
    [ ] Yes [ ] No



  38. Does your company ever maintain in Delaware a display of its products?
    [ ] Yes [ ] No



  39. Does anyone in your company or a representative travel to Delaware to assist in setting up displays or exhibitions of their products?
    [ ] Yes [ ] No



  40. Does your company impose, through any means whatsoever, restrictions of any kind on its customers or distributors as to such things as use of product or quality control?
    [ ] Yes [ ] No



  41. Are the sales orders from Delaware customers or distributors ever processed or accepted in Delaware by a representative of taxpayer?
    [ ] Yes [ ] No



  42. Does your company store or maintain raw materials in Delaware?
    [ ] Yes [ ] No



  43. Does your company either purchase or receive raw materials from any source located in Delaware?
    [ ] Yes [ ] No



  44. Does your company ever have representatives travel to Delaware to handle customer complaints?
    [ ] Yes [ ] No



  45. Does your company, or its agents or representatives or independent contractors ever engage in the collection of delinquent accounts in Delaware?
    [ ] Yes [ ] No



  46. Does your company ever have credit investigations performed in regard to Delaware residents, customers or distributors?
    [ ] Yes [ ] No



  47. Does your company hold any sort of security interests in real or personal property located in Delaware?
    [ ] Yes [ ] No



  48. Is your company incorporated in Delaware?
    [ ] Yes [ ] No



  49. Is your company qualified to do business in Delaware?
    [ ] Yes [ ] No



  50. Briefly describe nature of business being conducted in Delaware.



  51. How often do your employees travel to Delaware to maintain customer accounts?



  52. How often do salespersons solicit customers in Delaware?



  53. How often are deliveries of goods made into Delaware?



  54. When did firm commence conducting business in Delaware?



  55. What amount of gross receipts are attributable to Delaware on an annual basis?



  56. What percentage of firm's annual gross receipts are attributable to Delaware?



  57. What are firm's annual total gross receipts?



I hereby declare and affirm that I have personally reviewed and examined this questionnaire and the answers thereto, and under penalties of perjury, certify that the foregoing are true and correct based upon personal knowledge.


 

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