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2007 Silicon Valley Projections - Silicon Valley Leadership Group

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Tax Policy<br />

Location Business Tax Policy Incentives 2006<br />

State Sales<br />

Tax<br />

Single Sales or Hyperweighted<br />

Sales<br />

apportionment<br />

State Sales Tax<br />

Exemption<br />

Research<br />

Credit<br />

Investment<br />

Credit<br />

Source: CCH, Multistate Charts, 680-200 and U.S. Master Sales and Use Tax Guide, 116 (For more detailed information, see: http://www.cch.com/default.asp); Single Sales Apportionment (SSF)/hyper-weighted Sales apportionment compiled by<br />

FTA from various sources, 2006; Note: The formulas listed are for general manufacturing businesses. Some industries have special formula different than those reported.<br />

51

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