State Income Taxes and Auctions

[equinecpa]

I was just wondering if a business sells an item at auction in a state other than their state of residence, is this generally considered doing business in the other state ?

Specifics:

Car dealer located in Tx consigns a car to an auction in OK. He then transports the car to OK and it sells at auction. Would this normally be considered doing business in another state?

I'm thinking it shouldn't be but can't really put a finger on why. Is it perhaps because the auction house is acting as an agent for the client?

Three states in question: TX, KY and OK

[Corduroy Frog]

Consignment

Equine, I think "consignment" perhaps avoids non-resident taxation because the seller actually performs the work. To me, it is no different than sending them to OK and KY by way of a third party driver or hired haulaway truck.

There are greedy revenue people in all states who may disagree with the nexus principle. In many cases, they have been successful in double taxation (i.e. successful out-of-state taxation with no credit to the host state). If you seek other opinions, make sure it is from an objective source.

Just wondering:

Horses = Equine
Dogs = Canine
Cats = Feline
Pigs = Swine
Cattle = Bovine

What is the "ine" reference for The Frog?