Iowa Dept. of Rev. Policy Ltr. No. 10240041 (Dec. 16, 2010)

(physical presence in state not required for corporation to establish nexus with state for corporate income tax purposes; LLC at issue was Idaho LLC with all employees located in Idaho, but is registered with IA Sec. of State; LLC is registered agent service that serves process where process server unavailable; IDOR's position contrary to established U.S. Supreme Court precedent set forth in Quill v. North Dakota, 504 U.S. 298 (1992)).