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Alaska Administrative Code — Title 15 (Revenue)

15 AAC 19.261

Denominator

Official textakleg.govlast amended

The denominator of the sales factor must include the total gross receipts derived by the taxpayer from transactions and activity in the regular course of its trade or business, except receipts excluded under 15 AAC 19.302.
(Eff. 5/24/78, Register 66)
Statutory Authority:
Authority:
AS 43.05.080 AS 43.19.010

Amendment history

Eff. 5/24/78, Register 66

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

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In this chapter (40 sections)
  1. 19.071 · Combined report
  2. 19.081 · Allocation
  3. 19.091 · Consistency and uniformity in reporting
  4. 19.101 · Taxable in another state; in general
  5. 19.111 · When a taxpayer is "subject to" a tax
  6. 19.121 · When a state has jurisdiction to subject a taxpayer to a net…
  7. 19.131 · Apportionment formula
  8. 19.141 · Property factor in general
  9. 19.151 · Property used for the production of business income
  10. 19.161 · Consistency in reporting
  11. 19.171 · Numerator
  12. 19.181 · Valuation of owned property
  13. 19.191 · Valuation of rented property
  14. 19.201 · Averaging property values
  15. 19.202 · Special rules
  16. 19.211 · Payroll factor in general
  17. 19.221 · Denominator
  18. 19.231 · Numerator
  19. 19.241 · Compensation paid in this state
  20. 19.251 · Sales factor in general
  21. 19.261 · Denominator
  22. 19.271 · Numerator
  23. 19.281 · Sales of tangible personal property in this state
  24. 19.291 · Sales of tangible personal property to the United States…
  25. 19.301 · Sales other than sales of tangible personal property in this…
  26. 19.302 · Special rule
  27. 19.900 · Definitions
  28. 19.901 · Business and nonbusiness income defined
  29. 19.902 · Business and nonbusiness income - application of definitions
  30. 19.903 · Proration of deductions
  31. 19.904 · Apportionment and allocation of income generally
  32. 19.905 · Definition of taxpayer
  33. 19.906 · Application of AS 43.19.010, Article IV
  34. 19.907 · Taxable in another state - in general
  35. 19.908 · Taxable in another state - when a corporation is "subject to"…
  36. 19.909 · Taxable in another state - when a state has jurisdiction to…
  37. 19.910 · Property factor - in general
  38. 19.911 · Property factor - consistency in reporting
  39. 19.912 · Property factor - numerator
  40. 19.913 · Property factor - valuation of owned property
Full table of contents →