Roger Corporation operates in two states, as indicated below. This years operations generated $400,000 of apportionable income.

Compare Rogers State A taxable income assuming that state A apportions income based on a:

1. Three-factor formula, equally weighted
2. Three-factor formula, with double -weighted sales factor.
3. Sales factor only.

State A State B Total Sales $ 800,000 $ 200,000 $ Property $ 300,000 $ 300,000 $ Payroll $ 200,000 $ 50,000 $ 1,000,000 600,000 250,000