The Virginia Tax Commissioner ruled that an out-of-state corporation had nexus with Virginia because an employee performed accounting, human resources, payroll and customer support functions from a home office in Virginia. The Commissioner explained that out-of-state corporations are subject to Virginia corporate income tax if they have sufficient in-state business activity, unless their in-state activities are protected by P.L. 86-272 or are de minimis. The Commissioner ruled that the employee’s activities exceeded the protection of P.L. 86-272 because they were accounting and administrative services rather than solicitation, and because her activities caused the corporation to have a Virginia payroll factor. The Commissioner concluded that there was insufficient evidence to determine whether the employee’s activities were de minimis in relation to the taxpayer’s overall business. Va. Pub. Doc. No. 16-15 (Mar. 3, 2016).