A Delaware corporation with its business headquarters in Ill…
A Delaware corporation with its business headquarters in Illinois conducts bar preparation courses for law school graduates. In addition to its national headquarters, the corporation rents local administrative headquarters in at least one city in each state. Its instructors are law school professors and other lawyers who are paid an hourly, or occasionally biannual, fee, but each instructor is considered an independent contractor and prepares his or her own lecture outlines and respective study outlines that are provided to students. Some instructors lecture only in one or more cities in the same state, while other instructors lecture in cities throughout the United States. A professor who is a resident of the state of Virginia gives lectures on Constitutional Law in more than 20 states, including California. The printer that publishes all of the bar preparation company’s instructional materials is located in New York and ships the materials by commercial carriers to the respective state offices of the bar preparation company. The printer does not solicit business and does not have officers or agents outside of New York. Which of the following taxes is most likely valid?
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