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

question 21

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. $$\begin{array} { l l r } \text { Customer } & \text { Customer's Location } & \text { This Year's Sales } \\\text { NorCo } & \mathrm { E } & \$ 60,000,000 \\\text { Tools, Inc. } & \mathrm { F } & 20,000,000 \\\text { UniBell } & \mathrm { G } & 50,000,000 \\\text { U.S. Department of Defense } & \text { All } 50 \text { U.S. States } & 20,000,000 \\\text { Total } & & \$ 150,000,000\end{array}$$

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Definitions:

Physical

Relates to the body as opposed to the mind; involving bodily movement or activity.

Neuro-oncologist

A medical specialist focused on diagnosing and treating cancers of the brain and nervous system.

Neurosurgeon

A medical specialist who performs surgery on the brain, spinal cord, and other parts of the nervous system.

Biomedical

Pertaining to the application of the natural sciences, especially biology and physiology, to clinical medicine.