In order for a business to be subjected to the requirements to collect and report tax they have to have nexus in the state of California. And that is they have to have a physical connection to the state that would require them to register with the state Board of Equalization and file returns. And generally speaking what would create that physical connection would be having an office inside the state of California or having the salesperson or an employee operating within the state. You also need to be careful about temporary visits to the state. Temporary visits can create nexus and could subject your sales made while you’re here even on a temporary basis to tax. And also what you need to be aware of is something called trailing nexus. If you’re in the state of California for a period of time and then you physically leave the state, you can be required to maintain your registration and continue to report taxable sales for a period even after you’ve left the state of California.