The Sales Factor in the UDITPA State Income Tax Apportionment

question 82

True/False

The sales factor in the UDITPA state income tax apportionment formula equals in-state sales divided by total sales.

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Definitions:

Passive Transport

The movement of substances across cell membranes without the need for energy, utilizing gradients of concentration, pressure, or electrical charge.

Capillaries

Tiny blood vessels that connect arteries and veins, facilitating the exchange of oxygen, nutrients, and waste between blood and tissues.

Filtration

A physical or mechanical process used to separate solid particles from fluids or gases by passing them through a filter medium.

ATP

Adenosine triphosphate, an energy-carrying molecule found in the cells of all living things, which captures chemical energy obtained from the breakdown of food molecules.