State B Applies a Throwback Rule,but State a Does Not

question 129

Multiple Choice

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

• A)Only in A.
• B)Only in B.
• C)In both A and B, according to the apportionment formulas of each.
• D)In neither state, under the doctrine of indeterminate destination.

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Definitions:

Alternative Explanations

Different reasons or theories provided to account for a phenomenon or observation.

Critical Thinking

The objective analysis and evaluation of an issue in order to form a judgment, often requiring skepticism and the questioning of assumptions.

Gender Expectations

Socially constructed norms and beliefs about the behaviors and attributes considered appropriate for men and women in a given society.

Physical Attractiveness

The degree to which a person's physical traits are considered aesthetically pleasing or beautiful by others.