My internet based business will be selling direct and wholesale (books only). My primary residence is WA (no state tax) and I do not want to jeopardize my primary residence status there. I vote there. My car is however, licensed in TN because my license had expired and I will not be returning to my home until Spring 09. Does it matter which state I license the business in terms of my primary residence status? If I sell physical product from TN as a distribution point, (via UPS) do I need a business license there as well as WA, as long as I work under WA state sales tax laws? Thanks.