Alaska Administrative Code — Title 15 (Revenue)

15 AAC 19.1440

Sales factor

Official textakleg.govlast amended Aug 08, 2007

# (a)

For a water transportation carrier, the numerator of the sales factor is the sum of

# (1)

the in-state gross receipts, determined under AS 43.19 as modified by AS
43.20.144(d) where applicable, that are not from Alaska mobile property operations; and

# (2)

the tax year's gross receipts from mobile property operations everywhere for each ship that is used in Alaska mobile property operations during the tax year, multiplied by that ship's days-spent-in-port ratio determined under 15 AAC 19.1410 for the tax year.

# (b)

For purposes of (a)(2) of this section, gross receipts include the tax year's receipts from

# (1)

loading, transporting, and unloading cargo;

# (2)

passenger fares;

# (3)

all other goods and services provided on the ship during operations, including gambling and concession arrangements; and

# (4)

operating lease and charter payments received for each ship.

# (c)

The taxpayer shall determine the denominator of the sales factor under AS 43.19 as modified by AS 43.20.144(d) where applicable, and shall include the gross receipts of all corporations combined under AS 43.20.144 or 43.20.145.
(Eff. 8/8/2007, Register 183)
Statutory Authority:
Authority:
AS 43.05.080 AS 43.20.143 AS 43.20.145
AS 43.19.010 AS 43.20.144
Editor's note:
In 2012 the revisor of statutes, acting under AS 01.05.031, renumbered former AS 43.20.071 as AS
43.20.143, former AS 43.20.072 as AS 43.20.144, and former AS 43.20.073 as AS 43.20.145.
As of Register 204 (January 2013), the regulations attorney made conforming technical revisions under AS 44.62.125(b)(6), to 15 AAC 19.1440(a) and (c), so that cross-references to former AS 43.20.072 and 43.20.073 now refer to the renumbered statutes, AS 43.20.144 and 43.20.145. In addition, the regulations attorney made conforming technical revisions to the authority citation that follows 15 AAC 19.1440, so that citations to former AS 43.20.071, 43.20.072, and 43.20.073 now refer to the renumbered statutes, AS 43.20.143, 43.20.144, and 43.20.145.

Amendment history

Eff. 8/8/2007, Register 183

Source: official source document (full AAC Title 15 PDF)

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