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Other Budget Issues

Last Updated: 2/16/2011
Budget Issue: Require use of single sales factor for multistate corporate income apportionment
Program: Revenue
Finding or Recommendation: Recommend adoption of a mandatory single sales factor method for multistate and multinational corporate income apportionment.
Further Detail

For more information, refer to our office's May 2010 report, Reconsidering the Optional Single Sales Factor, and a letter to a Member of the Legislature concerning the single sales factor dated January 6, 2011.