General Corporation Is Taxable in a Number of States

question 23

Multiple Choice

General Corporation is taxable in a number of states. This year, General made a $100,000 sale from its State A headquarters to a customer in State B. General has not established nexus with State B. State A does not apply a throwback rule. In which state(s) will the sale be included in the sales factor numerator?

• A) In all of the states, according to the apportionment formulas of each, as the U.S. government is present in all states.
• B) $100,000 in State A.
• C) $100,000 in State B.
• D) $0 in State A and $0 in State B.

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