1. Read the following problem: Software, Inc. is a property tax software vendor that provides customers with a license to download and use its software on their computers. Software, Inc. retains ownership of the software. It has customers in New Jersey and West Virginia.
  2. Answer the following questions (use RIA Checkpoint to guide you in your response):
    1. Does Software, Inc. have economic nexus in the state of New Jersey and the state of West Virginia?
    2. Provide support, with proper citations, for your response.
    3. HINT: You will need to be in a different section of RIA Checkpoint than you have been in the past–not the federal section! Look for case law that will provide guidance for your response. Citations for state cases are similar to those of federal cases.

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