USA Kentucky Sales Tax Nexus Equals Income Tax Nexus... How 'Bout Other States?

[heartlandtax]

Hi all,

I have a client, a California LLC tax as a partnership, who sells consumer electronics on Amazon. They have sales tax nexus in 13 states, as they stock inventory in Amazon FBA centers across the country.

I just registered for a sales tax permit with Kentucky, and they sent a letter notifying me that the members of the LLC have to file a nonresident individual income tax return in Kentucky. How common is this? Are there any other states with such statutes? I'm considering advising them to pull inventory from Kentucky FBA centers because of this.

Thanks,
Ben