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Publications nations
leading state
education
department
publisher. State of Wisconsin Department of Public InstructionUpdated!
Wisconsin Standards for Health Education
WiscImagine a Wisconsin in which
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What is leading state?
The leading state is the state where the majority of a business's revenue is generated.
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Any business that operates in multiple states and generates revenue from those states is required to file a leading state.
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Filling out the leading state involves determining the state where the most revenue is generated and reporting the necessary information to that state's tax authorities.
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The purpose of the leading state is to determine which state has the most significant economic presence and therefore the right to tax the majority of a business's revenue.
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The leading state requires information on revenue generated in each state, as well as details on the business's operations and presence in each state.
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