# Market-based sourcing

> Market-based sourcing — Assigning receipts from services and intangibles to the state where the customer receives the benefit, for the sales factor — the rule in most states.

Source: https://lopifi.com/glossary/market-based-sourcing
Part of: Lopifi — US GAAP books on autopilot, reviewed by a CPA (https://lopifi.com)

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**What is market-based sourcing?** In accounting, market-based sourcing means assigning receipts from services and intangibles to the state where the customer receives the benefit, for the sales factor — the rule in most states.

## Words this system refuses for it

- cost-of-performance sourcing

- **Category:** Tax
- **Specified in:** [Lexicon](https://lopifi.com/md/docs/domain/11-lexicon)