In support of your request, you state the facts as follows. In addition to owning a manufacturing and administrative facility in Massachusetts, Seller owns a Massachusetts building that provides office space for marketing, sales administrative, information resource, purchasing, financing, and executive personnel. Seller also leases office space in Massachusetts and Wisconsin, and sub-leases office space to a third party in Arizona.
Seller also owns a sales and customer service facility in Arizona.
Seller s marketing efforts are accomplished through the direct mailing of promotional materials advertising the Seller s products. Potential customers are contacted primarily through Seller s mail order catalogs, which are sent out from non-Massachusetts printers. Customers may place their orders via telephone, facsimile, mail or Internet. Telephone calls are primarily routed based on time of day and time zone consideration, to a call center located in either Arizona or Massachusetts and handled by the respective Telesales Departments. The Representatives are compensated by way of a fixed base salary plus a percentage commission.