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.

---

Definitions:

Flighting Schedules

Flighting schedules are advertising strategies that involve alternating periods of heavy advertisements with periods of no advertising, used to optimize impact while controlling costs.

Snowboards

A type of equipment used for snowboarding, consisting of a board to which the rider's feet are attached with bindings, allowing them to slide down snow-covered slopes.

Buyer Turnover

The rate at which new customers purchase from a business while existing customers leave or stop purchasing.

Repeat Purchases

Occurs when customers buy a product or service again, typically an indicator of customer satisfaction and loyalty.