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Cost of Performance vs Marketplace Sourcing for Sales of Non-Tangible Property
Posted by Kristen Shepley on Wed, Dec 19, 2012 @ 09:27 AM

3 Key Questions for Determining Whether a Cost of Performance Approach is the Right Sales Sourcing Methodology

When it comes to determining the amount of sales of non-tangible property subject to state income tax, it’s key for the taxpayer to determine whether the “cost of performance” sourcing rule applies to their situation.

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Topics: Kristen Shepley, tax, Cost of performance, marketplace sourcing, cost of performance vs. marketplace outsourcing, sales sourcing, non-tangible property

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