Tippy Toes is a manufacturer of sport shoes for men and women. Their headquarters and sales office is located in the Fashion District of NYC with manufacturing plants in NJ. They maintain a permanent sales office in the Fashion Centers of Chicago, Dallas and Los Angles. They also use independent manufacturer reps (sales people) to visit stores and wholesalers in all major cities of the country. These independents reps represent many lines of goods from many manufacturers and are paid strictly on a sales commission basis.

What issues might this company have to deal with when filing state income tax returns (assume they are a C Corporation)?