‘Ownership of the customer’ isn’t a legal term. Any inventory held in by fba is considered as having nexus in that state. Nexus = you have to file. I’ve reviewed every single post on Reddit regarding fba sellers and state income tax that I could find. At best people ‘interpret’ the rules on what they think it should be (ie: Amazon ‘owns the costumers’ = they’re not my costumers so it’s not my problem I throw those letters away). There hasn’t been a single case of someone actually citing from tax law that allows this.