Vector Marketing Corp. v. New Hampshire Department of Revenue Administration

The petitioner, Vector Marketing Corporation, appeals an order of the Superior Court {Lynn, C.J.) granting summary judgment to the respondent, the New Hampshire Department of Revenue Administration (DRA). We affirm.

I. Procedural Background

The following facts are undisputed. The petitioner, a Pennsylvania corporation with its principal place of business in New York, sells Cutco cutlery in New Hampshire and other states. The petitioner hires “district managers,” who solicit sales face-to-face with potential customers and recruit and train sales representatives to do the same. The petitioner’s…