Commerce Clause jurisprudence has likewise evolved considerably over the past few decades. Basically, the Court passed the issue to Congress for resolution. However, it is not sufficient contact to satisfy the greater substantial nexus requirement for purposes of satisfying the Commerce Clause. It is up to Congress to enact permissible legislation, as pure economic presence is not enough. The current standard for substantial nexus is physical presence.
Physical presence is looked at on a period by period basis.
The fact that a taxpayer had sufficient nexus one year does not mean it has nexus the following year. However, nexus is not transactional. If a taxpayer establishes nexus through leases, for instance, they will also have nexus for all of their sales. This is true even if the leases would all qualify for an exemption. This section must now be read in light of the U.S. Supreme Court's decision in Quill .