Which of the Following Is Not a General Rule for Calculating

question 19

Multiple Choice

Which of the following is not a general rule for calculating the sales factor?

• A) Tangible personal property sales are sourced to the destination state.
• B) If the business does not have nexus in the destination state, the sales are thrown back to the state where the goods were shipped from.
• C) Services are sourced to the destination state.
• D) Government sales are sourced to the state where they were shipped from.

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Definitions:

Angular Clasts

Pieces of broken rock with sharp edges and corners, typically found in sedimentary deposits or as volcanic ejecta.

Glaciers

Massive, slow-moving bodies of ice that form where snow accumulates faster than it melts, often moving under their own weight.

Mountains

Elevated portions of the Earth's surface, usually forming ranges or peaks, created by tectonic forces or volcanism.

Sand

Fine grains of minerals or rock fragments, often found on beaches and deserts, formed due to weathering and erosion of rocks.