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Company X has promotional materials are given to wholesalers in State A in an attempt to penetrate A's market.The company is headquartered in state B.The

Company X has promotional materials are given to wholesalers in State A in an attempt to penetrate A's market.The company is headquartered in state B.The company is registered in both states.Which state would use tax be accrued for the promotional materials?

  1. State A
  2. State B
  3. Neither
  4. Both

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