Which of the following is NOT considered when establishing a business's nexus in a state?

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Nexus refers to the level of connection or presence that a business has with a particular state, which determines the state's authority to impose tax obligations on that business. When evaluating a company's nexus, certain factors are critical, such as having a physical location or facility in the state (which clearly establishes a connection), the presence of employees working within the state, or the use of third-party carriers to transfer goods to customers in the state.

The number of products sold within a state may seem relevant; however, it is not a standalone consideration when establishing nexus. Nexus is primarily concerned with the physical presence or activity rather than merely the volume of sales. Thus, while high sales might indicate a profitable business presence, it does not establish the necessary connection that nexus requires. Therefore, the number of products sold is not a determining factor in establishing nexus compared to the other criteria mentioned.