“Doing Business in Wisconsin” “Doing business in Wisconsin” means that the corporation has “nexus” with Wisconsin. Activities that create nexus include the following: • Maintaining any business location in Wisconsin • Owning real estate in Wisconsin • Owning a stock of goods in a public warehouse or on consignment in Wisconsin • Owning a stock of goods in the hands of a distributor or other non-employee representative in Wisconsin, if used to fill orders for the owner’s account • Regularly selling products or services of any kind or nature to customers in Wisconsin that receive the prod-uct or service in Wisconsin, except where protected by federal Public Law (P.L.) 86-272 • Regularly soliciting business from potential customers in Wisconsin, except where protected by P.L. 86-272 • Regularly performing services outside Wisconsin for which the benefits are received in Wisconsin • Regularly engaging in transactions with customers in Wisconsin that involve intangible property and result in receipts flowing to the corporation from within Wisconsin • Issuing credit, debit, or travel and entertainment