For most taxpayers, which of the traditional apportionment factors yields the greatest opportunities for tax reduction?

Question

Quizplus · Accepted Answer

Sales (gross receipts) is the factor that typically yields the greatest opportunities for tax reduction as many taxpayers can plan their sales or revenue to be generated in states with more favorable tax rates or apportionment formulas. Additionally, sales can often be sourced to states with lower taxes by structuring transactions or sales contracts properly.

For Most Taxpayers, Which of the Traditional Apportionment Factors Yields