Alaska Administrative Code — Title 15 (Revenue)
15 AAC 19.271
Numerator
Official textakleg.govlast amended
The numerator of the sales factor must include 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 those gross receipts shall be included regardless of
# (1)
the place where the accounting records are maintained; or
# (2)
the location of the contractor or other evidence of indebtedness.
(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)
In this chapter (40 sections)
- 19.081 · Allocation
- 19.091 · Consistency and uniformity in reporting
- 19.101 · Taxable in another state; in general
- 19.111 · When a taxpayer is "subject to" a tax
- 19.121 · When a state has jurisdiction to subject a taxpayer to a net…
- 19.131 · Apportionment formula
- 19.141 · Property factor in general
- 19.151 · Property used for the production of business income
- 19.161 · Consistency in reporting
- 19.171 · Numerator
- 19.181 · Valuation of owned property
- 19.191 · Valuation of rented property
- 19.201 · Averaging property values
- 19.202 · Special rules
- 19.211 · Payroll factor in general
- 19.221 · Denominator
- 19.231 · Numerator
- 19.241 · Compensation paid in this state
- 19.251 · Sales factor in general
- 19.261 · Denominator
- 19.271 · Numerator
- 19.281 · Sales of tangible personal property in this state
- 19.291 · Sales of tangible personal property to the United States…
- 19.301 · Sales other than sales of tangible personal property in this…
- 19.302 · Special rule
- 19.900 · Definitions
- 19.901 · Business and nonbusiness income defined
- 19.902 · Business and nonbusiness income - application of definitions
- 19.903 · Proration of deductions
- 19.904 · Apportionment and allocation of income generally
- 19.905 · Definition of taxpayer
- 19.906 · Application of AS 43.19.010, Article IV
- 19.907 · Taxable in another state - in general
- 19.908 · Taxable in another state - when a corporation is "subject to"…
- 19.909 · Taxable in another state - when a state has jurisdiction to…
- 19.910 · Property factor - in general
- 19.911 · Property factor - consistency in reporting
- 19.912 · Property factor - numerator
- 19.913 · Property factor - valuation of owned property
- 19.914 · Rented property