Mercy Corporation, Headquartered in State F, Sells Wireless Computer Devices

question 34

Essay

Mercy Corporation, headquartered in State F, sells wireless computer devices, including keyboards and bar code readers. Mercy's degree of operations is sufficient to establish nexus only in States E and F. Determine its sales factor in those states.
State E applies a throwback rule to sales, while State F does not. State G has not adopted an income tax to date. Mercy reported the following sales for the year. All of the goods were shipped from Mercy's F manufacturing facilities. $$\begin{array} { l l r } \text { Customer } & \text { Customer's Location } & \text { This Year's Sales } \\\text { NorCo } & \text { E } & \$ 60,000,000 \\\text { Tools, Inc. } & \text { F } & 20,000,000 \\\text { UniBell } & \text { G } & 50,000,000 \\\text { U.S. Department of Defense } & \text { All } 50 \text { U.S. States } & 20,000,000 \\\text { Total } & & \mathbf { \$ 1 5 0 , 0 0 0 , 0 0 0 }\end{array}$$

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Definitions:

Demands Upon Themselves

The expectations or pressures individuals put on themselves, either to achieve certain goals or adhere to specific standards.

Capacity For Change

The active phase of self-regulation; willpower.

Self-Regulation

The process by which an individual controls their behavior, emotions, and thoughts towards achieving long-term goals.

Capacity For Change

The potential or ability of an individual or system to modify its attributes or behavior in response to external conditions or stimuli.