If your company uses the services of an independent contractor it may have nexus exposure in the states where the independent contractor resides or provides those services. That exposure could create filing and reporting requirements for various state taxes (income tax, sales tax, franchise tax, gross receipts taxes, etc.).
According to current state tax case law and statutes, generally an independent contractor that provides services “to” your company would not create nexus for your company in the state where the independent contractor resides or provides services.
However, if the independent contractor provided services to your company's customers (more than solicitation of sales of tangible personal property) on behalf of your company, then it is likely that the independent contractor would create nexus for your company in the state where the independent contractor resides or provides those services.
If the independent contractor is controlled by your company and should be treated as an employee, then not only may you have nexus issues, but also employee misclassification issues creating payroll tax exposure.
If you would like assistance in determining your independent contractor nexus exposure, please contact me at firstname.lastname@example.org.