Question

Delicious Dave’s Maple Syrup, a Vermont corporation, has property in the following states:

Property
State	Beginning			Ending
Maine	$	991,899		$	1,065,434
Massachusetts	$	152,492		$	271,041
New Hampshire	$	436,485		$	336,384
Vermont	$	942,832		$	980,376
Total	$	2,523,708		$	2,653,235

What are the property apportionment factors for Maine, Massachusetts, New Hampshire, and Vermont in each of the following alternative scenarios? (Round your answers to 2 decimal places.)

b. Delicious Dave’s has nexus in each of the states, but the Maine total includes $485,000 of investment property that Delicious rents out (unrelated to its business).

Property Apportionment Factors

Maine%

Massachusetts%

New Hampshire%

Vermont%

Answer 1