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 8

Brad Carlton operates Carlton Collectibles a rare coin shop in Washington, D.C. Carlton ships coins to collectors in all 50 states. Carlton also provides appraisal service upon request. During the last several years the appraisal work has been done either in the DC shop or at the homes of private collectors located in Maryland and Virginia. Determine the jurisdictions that Carlton Collectibles has sales and use tax nexus.