Beyond Gamez,Inc. ,a video game retailer based in California,does busi?ness in all fifty states exclusively online.According to New York state tax law,an out-of-state online retailer must collect and remit state taxes to New York if the retailer January 1, 2023 by admin plans to establish a substantial physical presence in New York. targets a potential marketing base in New York. maintains a Web site accessible in New York. pays a party within New York to solicit business for its products. See Answer pays a party within New York to solicit business for its products.