General Corporation Is Taxable in a Number of States

question 198

Multiple Choice

General Corporation is taxable in a number of states. This year, General made a $100,000 sale from its A headquarters to a customer in B. General has not established nexus with 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 A.
• C) $100,000 in B.
• D) $0 in A and $0 in B.

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Definitions:

Presynaptic Neuron

The neuron that sends a signal across the synapse to another neuron.

Neurotransmitter

Chemical substances released by neurons to transmit signals across a synapse to another neuron or to a muscle or gland cell.

Synapse

The junction between two neurons, facilitating the transmission of electrical or chemical signals.

Depolarizing

In biology, the reduction of the membrane potential difference in a cell, typically as part of the process of generating an action potential.