McGraw-Hill's Taxation of Business Entities 3rd Edition by Connie Weaver, Brian Spilker, Edmund Outslay, John Robinson, Ronald Worsham, Benjamin Ayers, John Barrick

Exercise 15

Susie's Sweet Shop has the following sales, payroll and property factors:
What are Susie's Sweet Shop's Iowa and Missouri apportionment factors under each of the following scenarios:
a) Iowa and Missouri both use a three-factor apportionment formula.
b) Iowa and Missouri both use a four-factor apportionment formula that double- weights sales.
c) Iowa uses a three-factor formula and Missouri uses use single-factor apportionment formula (based solely on sales).