Bob corporation has its production facilities and main office in state A, they have their operation and inventory in state B, the only operation they have in stare C is the solicitation of orders by a salesman living in that state. All orders by the salesman are sent to state B for approval and are filled from state B.

1) is the corporation taxable in state C? state the reasons and any applicable law

2) where is the sales taxable if the throwback rule applies?