Which of the following activities will create income tax nexus through physical presence

Income tax nexus through physical presence can be created by the following activities:

1. Owning or leasing property: If a business owns or leases property in a state, it generally establishes a physical presence and therefore a tax nexus in that state.

2. Employees or representatives: Having employees, agents, or independent contractors conducting activities on behalf of the business in a state can create a physical presence and therefore a tax nexus.

3. Temporary physical presence: Even temporary business activities can create a tax nexus. This can include things like having a booth at a trade show or sending employees to meet with clients.

4. Delivery of merchandise in company vehicles: If a company uses its own vehicles to deliver merchandise in a state, it may create a physical presence and therefore a tax nexus.

Please note that tax laws vary by state and country, so it's important to consult with a tax professional to understand the specific circumstances that can create a tax nexus.