Please answer these question for state and local taxation

Quiz #4 . 1. Which of the following could be exempt? a. Production equipment b. Personal services c. Materials used in the manufacturing process d. All of the above 2. True of False - The tax benefit doctrine in personal income tax states that the cost of goods sold would have to be adjusted so that no deduction is claimed for the goods. Taking away the benefits of the sale for resale exemption by making the owner pay the tax is the sales tax equivalent of the federal tax benefit doctrine. 3. What is TPP? a. Taxable Professional Property b. Tangible Personal Property c. Taxable Personal & Professional d. None of the above 4. Technology will be make it possible in the future to purchase movies, books, software over the internet by downloading the information without taking possession a CD, tape etc. True or false. All of these purchases over the internet will be exempt from tax. 5. There seems to be two schools of thought on the use tax. Note that Connecticut imposes a use tax if the property is purchased for use in Connecticut. This approach views the use tax as a tax avoidance device, intended to discourage persons from buying property outside the state when they intend to use it in the state. New York, by contrast, levies its use tax regardless of whether at the time of purchase the purchaser intended to use the property in New York. This approach views the use tax as a tax on consumption. Which state has a higher sales tax rate? a. New York b. Connecticut c. Both are the same 6. 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? a. State A b. State B c. Neither d. Both e. 7. The hypotheticals raise the question of whether Scripto and related cases, which all involved solicitation-type functions, are to be limited to only sales activities. If the answer is yes, the next question is how broadly "selling" functions should be defined. Which document provided guidance on this subject? a. MTC Bulletin 95-1 b. MTC Bulletin 94-6 c. PL 86-272 d. None of the above 8. Wrigley did not impose a very bright line test on the states. To be sure, all 86-272 cases now start their analysis by repeating the Wrigley mantra, but this has not ensured more uniformity in holdings than existed before. What was the most important concept(s) in Wrigley? ____________________________________________ 9. True of False. Both a sales tax and a personal income tax struggle with the definition of consumption. A sales tax is intended to tax consumption. An income tax must distinguish between non-deductible payments for consumption and deductible payments for business expenses