Question: Considering only the aggregate state income tax liability, how should a taxpayer who is a resident in State A selling widgets deploy its sales force?

Considering only the aggregate state income tax liability, how should a taxpayer who is a resident in State A selling widgets deploy its sales force? The states that entail the taxpayer's entire customer base use the following flat income tax rates.
State A ....... 5%
State B ....... 3
State C ....... 6
State D ....... 0

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The taxpayer should attempt to create nexus with States B and D so as to allow it to shif... View full answer

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