Happy Hippos $($HH$)$ is a manufacturer and retailer of New England crafts headquartered in Camden, Maine. HH provides services and has sales, employees, property, and commercial domicile as follows:

Happy Hippos In$-$State Activities

State Sales Employees Property Services Commercial Domicile

Connecticut $$

Maine $$

Massachusetts $$

New York $$

Rhode Island $$

Vermont $$

HH$\text{'}$s sales of goods and services by state are as follows:

Happy Hippos Sales

State Goods Services Total

Connecticut $ $78,231$ $ $52,321$ $ $130,552$

Maine $292,81381,313374,126$

Massachusetts $90,23890,238$

New York $129,322129,322$

Rhode Island $98,31398,313$

Vermont $123,91423,942147,856$

Totals $ $812,831$ $ $157,576$ $ $970,407$

HH has federal taxable income of $$282,487$ for the current year. Included in federal taxable income are the following income and deductions:

$$12,000$ of Vermont rental income.

City of Orono, Maine, bond interest of $$10,000.$

$$10,000$ of dividends.

$$2,498$ of state tax refund included in income.

$$32,084$ of state net income tax expense.

$$59,234$ of federal depreciation.

Other relevant facts include:

Assume that the New York sales are to a single customer who is a retailer and can provide a valid New York reseller's certificate.

Maine state depreciation for the year was $$47,923,$ and Maine doesn't allow deductions for state income taxes.

The employees present in Connecticut, Massachusetts, and Rhode Island are salespeople who perform only activities protected by Public Law $86-272.$

Assume that each of the states is a separate$-$return state.

HH$\text{'}$s payroll is as follows:

Payroll

State Wages

Connecticut $ $94,231$

Maine $392,195$

Massachusetts $167,265$

Rhode Island $92,391$

Vermont $193,923$

Total $ $940,005$

HH$\text{'}$s property is as follows:

Property

State Beginning Ending Rented

Maine $ $938,234$ $ $937,652$

Vermont $329,134428,142$ $ $12,000$

Total $ $1,267,368$ $ $1,365,794$ $ $12,000$

Note: Leave no answer blank. Enter zero if applicable. Except as directed, round your final answers to the nearest whole dollar amount.

a$.$ Determine the states in which HH has sales tax nexus, assuming these states have passed Wayfair legislation.

b$.$ Calculate the sales tax HH must remit assuming the following $($hypothetical$)$ sales tax rates:

Connecticut $(6$ percent$)$

Maine $(8$ percent$)$

Massachusetts $(7$ percent$)$

New York $(8\mathrm{.}875$ percent$)$

Rhode Island $(5$ percent$)$

Vermont $(9$ percent$)$

c$.$ Determine the states in which HH has income tax nexus and an income tax filing requirement.

d$.$ Determine HH$\text{'}$s state tax base for Maine, assuming federal taxable income of $$282,487.$

e$.$ Calculate business and nonbusiness income.

f$.$ Determine HH$\text{'}$s Maine apportionment factors using the three$-$factor method $($assume that Maine is a throwback state$).$

g$.$ Calculate HH$\text{'}$s business income apportioned to Maine.

h$.$ Determine HH$\text{'}$s allocation of nonbusiness income to Maine.

i$.$ Determine HH$\text{'}$s Maine taxable income.

j$.$ Calculate HH$\text{'}$s Maine income tax liability, assuming a Maine income tax rate of $5$ percent.