Computer systems that are constantly being linked together and that generally leads to ways that the tax man can find you easier. Just think, you get an inspection at a NJ scale and it alerts the tax man because you didn't file the Franchise tax in that state. We have acquired the services of a really good accountant in the US that is very familiar with the requirements of foreign companies paying tax in various states. Every state has a different definition of what causes 'Nexus'; sometimes its miles driven, sometimes its the number of drops, we even had a couple states who cannot define it and have since returned all fees and payments until they figure it out. These accountants have worked real hard to get it nailed down. Feel free to PM me for the name of the accountants in NY.