Section R15-2D-803. Sales Factor Numerator

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The numerator of the sales factor is the gross receipts attributable to this state and derived by the taxpayer from transactions and activity in the regular course of its trade or business. All interest income, service charges, carrying charges, or time-price differential charges incidental to the gross receipts are included regardless of the place where the accounting records are maintained or the location of the contract or other evidence of indebtedness.

Historical Note

Recodified at 6 A.A.R. 2308, filed in the Office of the Secretary of State June 2, 2000 (Supp. 00-2). Amended by final rulemaking at 7 A.A.R. 4973, effective October 5, 2001 (Supp. 01-4).

                    
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