If we license software to a buyer located in another state such as Texas, do we need to charge sales tax? If we have a few employees that visit the client to help with understanding the software, does that create nexus?

Generally speaking, digital content downloaded and licensed through the internet does establish substantial nexus and thus is taxable. This is because the seller the retained title to tangible personal property (software) that was physically present and generating license revenue in Texas. In addition, the license agreements the user a license to use the seller's products, restricted the use of the products by third parties, and explicitly provided that the seller retained all rights in, title to, and ownership of the licensed products. In addition, the presence of employees in Texas establishes constitutional nexus because the employees did not solicit orders or engage in any sales activities in Texas and were present at the conferences only to learn about developments in the industry.