OPM is an internet company that sells books. They are headquartered in NJ (A throwback state) and have a warehouse in Pennsylvania. All sales outside of NJ are placed via a website and are mailed to customers using postal mail. They have the following information:

	Sales	Wages	Property
New Jersey	1,000,000	50,000	800,000
Pennsylvania	0	50,000	400,000
Washington	500,000	0	0
Wyoming	500,000	0	0

1.) In which states must OPM collect and pay sales tax?

2.) Assuming all 4 states have an applicable state income tax, what is the Sales factor for New Jersey?

3.) If Wyoming does not have an applicable income tax but Washington, Pennsylvania, and New Jersey do, what is the sales factor for New Jersey?

4.) If Pennsylvania has an equal-weighted income tax formula (That is, sales, wages, and property are equally weighted) What percentage of income would be taxed in Pennsylvania?