Mighty Manny, Incorporated Manufactures and Services Deli Machinery and Distributes

Mighty Manny, Incorporated manufactures and services deli machinery and distributes them across the United States. Mighty Manny is incorporated and headquartered in New Jersey. It has sales and use tax nexus in Connecticut, New Jersey, New York, Pennsylvania, Rhode Island, and South Carolina. Mighty Manny has sales as follows: $$\begin{array}{l}\quad\quad\quad\quad\quad\quad\quad\quad\quad\text { Mighty Manny's Sales }\\\\\begin{array} { l r r r } \underline { \text { State } } & \underline { \text { Goods } } & \underline { \text { Services }} & \underline { \text { Total } } \\ \text { Connecticut } & \$ 359,294 & \$ 39,201 & \$ 398,495 \\\text { New Jersey } & 1,304,292 & 382,984 & 1,687,276 \\\text { New York } & 929,402 & 325,327 & 1,254,729 \\\text { Pennsylvania } & 320,481 & 93,203 & 413,684 \\\text { Rhode Island } & 85,419 & 0 & 85,419 \\\text { South } & & & \\\text { Carolina } & \underline { 52,427 } & \underline { 0 } & \underline { 52,427 } \\\text { Totals } & \$ 3,051,315 & \$ 840,715 & \$ 3,892,030\end{array}\end{array}$$ Assume the following sales tax rates: Connecticut (6.75 percent), New Jersey (7.5 percent), New York (8.5 percent), Pennsylvania (6.5 percent), Rhode Island (7.25 percent), and South Carolina (5.5 percent). Assume that Connecticut also taxes Mighty Manny's services. What is Mighty Manny's total sales and use tax liability?