Which of the Following Is Not a General Rule for Calculating

Multiple Choice

Which of the following is not a general rule for calculating the sales factor?

A) Tangible personal property sales are sourced to the destination state.
B) If the business does not have nexus in the destination state, the sales are thrown back to the state where the goods were shipped from.
C) Services are sourced to the destination state.
D) Government sales are sourced to the state where they were shipped from.