Ind. Admin. Code tit. 45, § 3.1-1-51 - Denominator of Sales Factor

Current as of January 1, 1970

45 Iac 3.1-1-51 - Denominator of Sales Factor45 Iac 3.1-1-51 - Denominator of Sales Factor

45 Iac 3.1-1-50 - Sales Factor for Apportionment; Sales Defined 45 Iac 3.1-1-52 - Numerator of Sales Factor

45 IAC 3.1-1-51 Denominator of sales factor

Authority: IC 6-8.1-3-3

Affected: IC 6-3-2-2; IC 6-3-4-14

Sec. 51. Denominator of Sales Factor. The denominator of the sales factor includes all gross receipts from the taxpayer's sales, except as noted in Regulation 6-3-2-2(l)(010) $45 IAC 3.1-1-62$ . The denominator shall not include sales made between members of an affiliated group filing consolidated returns under IC 6-3-4-14.

(Department of State Revenue; Reg 6-3-2-2(e)(020); filed Oct 15, 1979, 11:15 am: 2 IR 1527; errata, 2 IR 1743)

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