Taxpayers need to be aware of how nexus can be created other than a physical presence. And sometimes if you hire an independent contractor to go into the state and make sales, make a market for your sales, for your products inside the state of California, that independent contractor or that canvasser can create nexus for your business. Another thing to be concerned about would be an affiliate. An affiliate of your business can create Nexus. Some of the issues that can create Nexus are complicated and if you’re not sure you should probably consult with a sales tax professional for assistance.