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

Exercise 41

Brad Carlton operates Carlton Collectibles, a rare coin shop in Washington, D.. 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 in either the DC shop or at the homes of private collectors located in Maryland and Virginia.Determine the jurisdictions in which Carlton Collectibles has sales and use tax nexus.