State A does not apply a throwback rule.General Corporation is taxable in a number of states and 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.In which state(s)will the sale be included in the sales factor?

Question

Quizplus · Accepted Answer

Since General Corporation has not established nexus with State B, the sale will not be included in the sales factor of either state. The fact that the purchaser is an agency of the U.S. government does not create nexus for General Corporation in State B. Therefore, the sale will not be included in the sales factor of any state.

State a Does Not Apply a Throwback Rule