McGraw-Hill's Taxation of Business Entities 3rd Edition by Connie Weaver, Brian Spilker, Edmund Outslay, John Robinson, Ronald Worsham, Benjamin Ayers, John Barrick

Exercise 24

Climb Higher is a distributor of high end climbing gear and is located in Paradise, Washington. Climb Higher's sales personnel regularly perform the following activities in an effort to maximize sales:
• Carry swag (free samples) for distribution to climbing shop employees.
• Perform credit checks of new customers to reduce delivery time of first order of merchandise.
• Check customer inventory for proper display and proper quantities.
• Accept returns of defective goods.
Identify which of Climb Higher's sales activities are protected and unprotected from nexus under the Wrigley Supreme Court decision.