| http://www.w3.org/ns/prov#value | - another state means either: (i) The taxpayer is subject to business activities tax by another state on its service and other activities income; or (ii) The taxpayer is not subject to a business activities tax by another state on its service and other activities income, but that state has jurisdiction to subject the taxpayer to a business activities tax on such income under the substantial nexus s
|
