Select the FALSE statement concerning taxation.

A$)$

Greater contacts are needed to subject a corporation to state income and sales tax in a state than are required to subject the corporation to property tax on property it owns in that state.

B$)$

The state tax has to be fairly apportioned and be applied to the activity with substantial connection to that state.

C$)$

If the seller has a retail outlet in State B$,$ but ships the goods from State C to a citizen of State B$,$ State B can tax the sale.

D$)$

Internet sales are automatically subject to sales tax in the state where the consumer resides.