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Under UDITPA, sales of tangible property are generally assigned to the sales factor numerator of the state: a, From which the goods are shipped. b,

Under UDITPA, sales of tangible property are generally assigned to the sales factor numerator of the state:

a, From which the goods are shipped.

b, in which the goods are delivered or shipped

c, Where the Company is commercially domiciled.

d, Where the sales agreement is negotiated.

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