Beyond Gamez,Inc

Multiple Choice

Beyond Gamez,Inc. ,a video game retailer based in California,does business in all fifty states exclusively online.According to New York state tax law,an out-of-state online retailer must collect and remit state taxes to New York if the retailer

A) plans to establish a substantial physical presence in New York.
B) targets a potential marketing base in New York.
C) maintains a Web site accessible in New York.
D) pays a party within New York to solicit business for its products.