""If the activities of A or B constitute "doing business" in California, X and Y are also "doing business" in California due to their ownership of the disregarded entities.

Any company you personally have 50% or more ownership in (I have also heard 25%, and never got a legal clarification from the IRS to date) constitutes a disqualified party and therefore a PT.Rick Tripp: I can help you with any questions you have on TPA's for SDI's.

Does having tenants (being a landlord) constitute offering a product OR a service?

The former constitutes an eviction under NH law and the exceptions you noted would be accurate.

This in no way constitutes legal advice, and is merely a summary of my process leading up to the closing.

I am not posting the name of the service as I am never sure what constitutes a violation of BP policy and will prompt the monitors to remove the post. 

I'll probably donate the access drive to the city to avoid paying taxes on it after I sell the slips off, since it only constitutes about 10% of the original lot's total area, and would ensure that everyone is able to access the dock in the future.

If that constitutes either avoidance or "twisted logic", so be it.

Utility bills, smoking in the unit, pets, parking, who and how to contact in an emergency, what constitutes an emergency, etc.

If you don't have a "physical presence" in the state of MA then you only have to file an out of state income tax return with the MA D.O.R.The big question is: Does owning real estate in MA constitute a "physical presence"?