When we look at the so-called "receipts factor" in the apportionment formula, the usual rule - for sales of tangible property - is that the receipts will be sourced to -

The state where a common carrier picks up the product from the seller, for delivery.

The state from where the product was made and shipped.

The state where the product is received by the customer.

The state where the corporation is incorporated, regardless of where the customer is, or where the ship from point is.