General Corporation Is Taxable in a Number of States

question 101

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 State B office of an agency of the U.S. government. 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 both A and B.

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Definitions:

Trapezius Muscle

A large superficial muscle that extends from the occipital bone to the lower thoracic vertebrae and to the scapula, involved in moving, rotating, and stabilizing the scapula and extending the neck.

Laterally Flex

To bend the body or a part of the body to the side.

Extend Neck

The action of increasing the angle between the head and the torso, involving muscles in the neck and upper back.

Longus Capitis

A muscle in the neck that aids in flexing the head and neck forward, contributing to head movement and stability.