California defines nexus broadly: Maintaining, occupying or using any type of office, sales room, warehouse or other place of business in California. This incl

California defines nexus broadly: Maintaining, occupying or using any type of office, sales room, warehouse or other place of business in California. This includes use that is temporary, indirect or through an agent or other representative. Having any kind of representative operating in the state for the purpose of taking orders, making sales or deliveries, installing, or assembling tangible personal property.