state income tax

Thank you very much for your response.  I have not yet called NJ or VA tax authorities, but I got this opinion from 

https://blog.taxjar.com/income-tax-nexus/

What do you think ?

"Prior to 1959, the nexus rule for income tax was pretty much the same as for sales tax. That is, any type of physical activity or connection with a state could allow that state to require the taxpayer to file an income tax return and to pay income tax bases on some allocation of income to the state. The burden of this became so severe that Congress passed legislation establishing when a state could impose its ‘income tax’ on nonresident companies and their owners. This law is commonly referred to as Public Law 86-272 (P.L. 86-272). This federal provision is still the law and allows companies to perform the following activities in a state without creating income tax nexus:

• Solicit sales of tangible personal property (directly or indirectly)
• Provide services that are ancillary to the sales of property
• Have samples for display in the state and have other property used for sale in the state (cars, computers, etc.)
• Orders are accepted and fulfilled outside of the state

Activities that exceed these “safe harbor” activities will create income tax nexus in the state. The following are examples of activities that will create income tax nexus:

• Selling services and not personal property,
• Providing services in the state,
• Accepting orders in the state,
• Delivery of property into the state on company vehicles,
• Accepting deposits in the state,
• Repossessing property in the state, or
• Having inventory in the state."