federal taxation homework

I'm behind on my homework and need help with 20 questions

26.       LO.4, 5 A question on a state income tax return asks the taxpayer if he or she made any out-of-state Internet or mail-order catalog purchases during the year.  The question requires a yes or no answer, and if the taxpayer answers yes, the amount of such purchases is to be listed.       

              a.       Does such an inquiry have any relevance to the state income tax?  If not, why is it being asked?                                                                                                           

b.         Your client, Harriet, wants to leave the question unanswered.  As the preparer of her return, how do your respond?