Assertion: business's nexus | /r/HasAspect | employee
Facets:
value: in the state
type: LOCATION
value: in activities
type: OTHER
Source sentences:
text: Nexus is typically created for income tax purposes if an entity derives income from sources within the state, owns or leases property in the state, has employees in the state in activities that exceed "mere solicitation," or has capital assets or property in the state.