If a NY online retailer uses a CA manufacturer, do we need to collect CA state tax?

A New York online retailer commissions a California manufacturer to produce and directly ship goods, but the retailer's sales in California do not meet the out-of-state threshold. The core issue is whether the California manufacturer constitutes a sales tax nexus, thereby requiring the retailer to register and collect California sales tax. This article analyzes the tax obligations under this scenario based on existing rules.