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Florida requires cost of performance for sourcing service income: PwC
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Texas allows cost-of-performance data for sourcing service receipts
Cost-of-Performance Versus Market-Based Sourcing | Tax Executive
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50 State Analysis: Market Sourcing of Services
Multi-State Income Taxes Key Considerations & Rules | Fusion CPA
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Single Business Tax Sales Apportionment - Costs of Performance
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Market-Based Tax Apportionment vs Cost of Performance
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SALT Glossary of Terms - COST
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50 State Analysis: Income Producing Activity/Cost of Performance
Sales Allocation Methods - The CPA Journal
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State Tax Update: The Shift from Cost of Performance to Market
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