Lars operates Keep Flying Incorporated, a used airplane parts business, in Laramie, Wyoming. Lars employs sales agents that visit mechanics in all 50 states to solicit orders. All orders are sent to Wyoming for approval, and all parts are shipped via common carrier. The sales agents are always on the lookout for wrecked, abandoned, or salvage aircraft with rare parts because they receive substantial bonuses for purchasing and salvaging these parts and shipping them to Wyoming. Discuss the states where Keep Flying has income tax nexus.
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