McGraw-Hill's Taxation of Individuals and Business Entities 3rd Edition by Brian Spilker, Benjamin Ayers, John Robinson, Edmund Outslay, Ronald Worsham, John Barrick, Connie Weaver

تمرين 39

Bad Brad sells used semi trucks and tractor trailers in the Texas panhandle.Bad Brad has sales as follows Bad Brad is a Texas Corporation.Answer the questions in each of the following scenarios.a) Bad Brad has nexus in Colorado, Oklahoma, New Mexico and Texas.What are the Colorado, Oklahoma, New Mexico and Texas sales apportionment factors?
b) Bad Brad has nexus in Colorado and Texas.The Oklahoma and New Mexico sales are shipped from Texas (a throwback state).What are the Colorado and Texas sales apportionment factors?
c) Bad Brad has nexus in Colorado and Texas.The Oklahoma and New Mexico sales are shipped from Texas (a throwback state); $200,000 of the Oklahoma sales were to the federal government.What are the Colorado and Texas sales apportionment factors?
d) Bad Brad has nexus in Colorado and Texas.The Oklahoma and New Mexico sales are shipped from Texas (assume Texas is a non-throwback state).What are the Colorado and Texas sales apportionment factors?