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Tax Library
NC
North Carolina Administrative Code
Title 17
Chapter 05
Subchapter C
Section .1000

Sales Factor

Section .1000 - Sales FactorSection .1000 - Sales Factor

Section .0900 - Payroll Factor Section .1100 - Public Utilities and Excluded Corporations Apportionment Factors

Rule 05c .1001 - Sales Made in General Business Operations Rule 05c .1002 - Sales Incidental to General Business Operations Rule 05c .1003 - Sales Made in Other Type of Business Activity Rule 05c .1004 - Numerator Rule 05c .1005 - What Sales of Tangible Personal Property Are in This State Rule 05c .1006 - Sales Factor: Sales to United States Government Rule 05c .1007 - Numerator: Other Receipts Constituting Business Income

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