<http://schema.org/description>
"California FTB Code of Regulations section 25136-2 sales of other than tangible personal property. sales market basis electing single sales factor apportionment"^^<http://www.w3.org/2001/XMLSchema#string>
<http://www.pwc.com/us/en/state-local-tax/newsletters/mysto/california-market-based-sourcing-regulation.html>