I have a business client operating in Florida that in 2019 had roughly $150k in sales to out-of-state from their website.  There were 2 states, NJ & Virginia that my client has met the transaction volume threshold to report sales taxes. 

I was wondering if my client is required to file business income tax returns at the state level (for those 2 states) from 2019 amounts related to their website sales ?  If so, how do I report expenses associated with the sales on those 2 state income tax returns ? I really appreciate your response.