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Which of the following is not a general rule for calculating the sales factor? Multiple Choice Tangible personal property sales are sourced to the destination

Which of the following is not a general rule for calculating the sales factor?

Multiple Choice

  • Tangible personal property sales are sourced to the destination state.

  • If the business does not have income tax nexus in the destination state, the sales are thrown back to the state where the goods were shipped from.

  • Services are sourced to the destination state.

  • Government sales are sourced to the state where they were shipped from.

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