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Delicious Dave's Maple Syrup, a Vermont Corporation, has property in the following states: Property State Beginning Ending Maine $ 923,032 $ 994,221 Massachusetts $ 103,311

Delicious Dave's Maple Syrup, a Vermont Corporation, has property in the following states:

Property State Beginning Ending Maine $ 923,032 $ 994,221

Massachusetts $ 103,311 $ 203,109

New Hampshire $ 381,983 $ 283,021

Vermont $ 873,132 $ 891,976 Total $ 2,281,458 $ 2,372,327

What are the property apportionment factors for Maine, Massachusetts, New Hampshire, and Vermont in each of the following alternative scenarios?

  1. Delicious Dave's has income tax nexus in each of the states.
  2. Delicious Dave's has income tax nexus in each of the states, but the Maine total includes $400,000 of investment property that Delicious rents out (unrelated to its business).
  3. Delicious Dave's has income tax nexus in each of the states, but it also pays $50,000 to rent property in Massachusetts.

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