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State B Applies a Throwback Rule,but State a Does Not

Question 76

Multiple Choice

State B applies a throwback rule,but State A does not.General Corporation is taxable in a number of states and made a $100,000 sale from its A headquarters to a customer in B.This activity is not sufficient for General to create nexus with B.In which state(s) will the sale be included in the sales factor numerator?


A) Only in A.
B) Only in B.
C) In both A and B, according to the apportionment formulas of each.
D) In neither state, under the doctrine of indeterminate destination.

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