Which of the following activities does NOT trigger nexus in a state?

The presence of nexus in a state refers to a sufficient connection or relationship between a taxpayer and the state, which allows the state to impose tax obligations on the taxpayer. Certain activities typically establish this connection, whereas others do not.

Delivery by a common carrier is an activity that does not trigger nexus. When a company engages a common carrier, such as UPS or FedEx, to deliver goods, the delivery itself does not create a sufficient connection to the state. This is because the common carrier operates independently and is an outside entity. The mere act of shipping products into a state via a third-party carrier does not meet the legal thresholds necessary to impose tax obligations on the business.

On the other hand, activities like providing installation services or accepting orders within the state often indicate a business presence that meets the nexus requirements. Collecting delinquent accounts might also involve direct interaction with the state, further establishing that nexus. Consequently, the activity of delivery through a common carrier stands out as the only one that does not invoke nexus under typical state tax laws.