The types of activities that allow a state, under its own rules, to tax a business entity vary widely. In fact, the same company with relatively light activity within one state might be subject to tax in that state, yet not be taxed in a state where its activity is greater.

For example, in nine states, traveling through their borders six or fewer times per year in taxpayer-owned trucks without picking up or delivering goods is taxed, while in the majority of states, actual delivery of goods in firm-owned trucks owned would not, by itself, render the business subject to tax.

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