Cengage Advantage Books: Foundations of the Legal Environment of Business 3rd Edition by Marianne Jennings

تمرين 15

Professor Ralph Lewis teaches at a university in Colorado. He travels to Arkansas and Massachusetts in the summer to teach in graduate programs at universities in those states. Which of the following statements is correct?
A) Professor Lewis only owes taxes on his income in Colorado.
B) It would violate the Commerce Clause for Arkansas and Massachusetts to collect taxes on Professor Lewis's income.
C) Professor Lewis must pay taxes in states in which he has a presence and the taxes must be pro-rated.
D) None of the above