Evaluate Apportionment And Nexus Issues Practice Test

Only taxes businesses that have employees physically located in the state.

Apportions income based solely on the ratio of the taxpayer's sales attributable to the state to the taxpayer's total sales everywhere - this rewards businesses that create jobs and property in the state but sell elsewhere.

Apportions income based solely on the ratio of the taxpayer's payroll in the state to total payroll.

Apportions income equally among all states where the business operates.