The “ Single Sales Factor ” Formula for State Corporate Taxes

The Center on Budget and Policy Priorities, located in Washington, D.C., is a non-profit research and policy institute that conducts research and analysis of government policies and the programs and public policy issues that affect low-and middle-income households. The Center is supported by foundations, individual contributors, and publications sales. Author Michael Mazerov is a senior policy analyst with the Center's State Fiscal Project. His work focuses on state and local taxation of business under corporate income, sales, and property taxes.