Simple Explanation of "Single-Sales Factor" and How Nike Escapes Taxes As A Result

Blog Post
December 10, 2012By Chuck Sheketoff

Want to know how "single-sales factor apportionment" works? Want to see how it helped Nike escape millions in taxes on its profits each year?

Read "Single-Sales" - A Modern Robber Baron" and see the conservative Nike example (PDF).

Before we lock in single-sales factor for Nike, shouldn't we first know how much Nike (and other single-sales factor beneficiaries) pays in state corporate income taxes?

This post was originally published on on December 10, 2012. The original post can be found at