An interoffice channel connects its home office in this state with the two offices in state Y. One office in state Y is 1,000 miles from customer A's home office and the other is 1,200 mile from the home office. Customer A subscribes to cellular phone service provided by taxpayer in state X and billed to the customer in that state. Customer A travels to this state and calls his office in state X using the cellular phone. Customer A is charged a roaming fee by the taxpayer, a portion of which is paid by the taxpayer to the cellular company in this state. The impulses from the computer are transmitted on dedicated telephone lines to the mainframe in state X. Company A then performs a number of tasks and receives the information on its computer in this state.
Taxpayer imposes an access charge and a time charge.
The taxpayer charges customers a base fee for the financial information per location and a desk unit related fee. The taxpayer manufactures the terminal equipment in state Y. Customer A has locations both within and without this state.