Which state will tax the real property used by the proprietorship?

An individual who is a resident of State W is also the sole proprietor of a business located in State W. He owns real property located in State X that is used by the proprietorship. While on vacation in State Y, the individual meets an untimely death. Under the terms of his will, his entire estate is bequeathed to a resident of State Z.

Which state will tax the real property used by the proprietorship?
A . State W
B . State X
C . State Y
D . State Z

View Answer

Answer: B