state e applies a throwback rule to sales while state f does not state g has not ado 699307

State E applies a throwback rule to sales, while State F does not. State G has not adopted an income tax to date. Orange Corporation, headquartered in E, reported the following sales for the year. All of the goods were shipped from Orange’s E manufacturing facilities. Determine its sales factor in those states. Comment on Orange’s location strategy using only your tax computations.

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Customer’s Location

This Year’s Sales

ShellTell, Inc.

E

$ 75,000,000

Tourists, Ltd.

F

40,000,000

PageToo Corp.

G

100,000,000

U.S. Department of Interior

All 50 states

35,000,000

Total

$250,000,000

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