The West Virginia Office of Tax Appeals (OTA) upheld a sales tax assessment against an out-of-state company that provided taxable outside maintenance services such as snow removal and window cleaning in the state via independent contractors. The Administrative Law Judge reasoned that since “nothing happens” unless the independent contractors perform the services in West Virginia, and the activities conducted by the contractors “create and maintain in totality the [company’s] market,” substantial nexus existed for the company in West Virginia. (West Virginia Administrative Decision No. 12-432 U, Jan. 30, 2015 (released Jan. 27, 2016)).