| http://www.w3.org/ns/prov#value | - As authority for its position, Taxpayer cites to IC ?? 6-3-2-2(e) which states in part, The sales factor is a fraction, the numerator of which is the total sales of the taxpayer in this state during the taxable year, and the denominator of which is the total sales of the taxpayer everywhere during the taxable year.
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