Advances in technology have made it feasible for small to midsize businesses to carry on national and even international operations from a remote location. Not surprisingly, these remote businesses typically rely on a wide variety of independent contractors and other third-party service providers to perform services for out-of-state customers. Although the use of independent contractors may be helpful or even necessary from an operational standpoint, it may bring about unwanted nexus issues. A business that uses an independent contractor in a state may create a sales and use tax collection/reporting responsibility in that state.