[§237-2.5]  Engaging in business in the State.  A person is engaging in business in the State, whether or not the person has a physical presence in the State, if in the current or immediately preceding calendar year:

     (1)  The person's gross income or gross proceeds from the sale of tangible personal property delivered in the State, services used or consumed in the State, or intangible property used in the State is $100,000 or more; or

     (2)  The person sold tangible personal property delivered in the State, services used or consumed in the State, or intangible property used in the State in two hundred or more separate transactions. [L 2018, c 41, §1]

Note

  Section applies to taxable years beginning after December 31, 2017.  L 2018, c 41, §3.