General Corporation is taxable in a number of states. This year, General made a $100,000...

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Accounting

General Corporation is taxable in a number of states. This year, General made a $100,000 sale from its State A headquarters to a customer in State B. This activity is not sufficient for General to create nexus with State B. State A applies a throwback rule but State B does not. In which state(s) will the sale be included in the sales factor numerator?

a. $100,000 in State A.

b. $0 in both State A and State B.

c. $100,000 in State B.

d. In both State A and State B, according to the apportionment formulas of each.

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