The movement by states from traditional three-factor apportionment (payroll, property, and sales) to single sales factor apportionment coupled with the changes in market-based sourcing of services is the biggest issue confronting businesses that file in multiple states. This course covers the basic issues and current developments regarding single-sales factor apportionment, and explains how specific states interpret and apply market-based sourcing. Upon completion of this course, you will be able to: Understand the current apportionment environment for multistate taxpayers; Clarify the confusing differences in how state's apply cost-of-performance and market-based sourcing rules; Explain both the opportunities and the risks of market-based sourcing; Identify and manage complex apportionment issues