Alaska Administrative Code — Title 15 (Revenue)

15 AAC 19.925

What sales of tangible personal property are in this state?

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In this chapter (40 sections)
  1. 19.905 · Definition of taxpayer
  2. 19.906 · Application of AS 43.19.010, Article IV
  3. 19.907 · Taxable in another state - in general
  4. 19.908 · Taxable in another state - when a corporation is "subject to"…
  5. 19.909 · Taxable in another state - when a state has jurisdiction to…
  6. 19.910 · Property factor - in general
  7. 19.911 · Property factor - consistency in reporting
  8. 19.912 · Property factor - numerator
  9. 19.913 · Property factor - valuation of owned property
  10. 19.914 · Rented property
  11. 19.915 · Averaging property values
  12. 19.916 · Payroll factor - in general
  13. 19.917 · Payroll factor - numerator
  14. 19.918 · What is compensation?
  15. 19.919 · Payroll factor - what is an individual?
  16. 19.920 · Payroll factor - what is compensation paid in this state?
  17. 19.921 · Sales factor - sales made in general business operations
  18. 19.922 · Sales factor - consistency in reporting
  19. 19.923 · Sales factor - sales made in other types of business activity
  20. 19.924 · Sales factor - numerator
  21. 19.925 · What sales of tangible personal property are in this state?
  22. 19.926 · Sales to United States government
  23. 19.927 · Sales other than sales of tangible personal property
  24. 19.928 · Income-producing activity defined
  25. 19.929 · Cost of performance - defined
  26. 19.930 · Sales factor application
  27. 19.1100 · Airlines in general
  28. 19.1110 · Apportionment of business income
  29. 19.1120 · Records
  30. 19.1190 · Definitions for 15 AAC 19.1100 - 15 AAC 19.1190
  31. 19.1200 · Land transportation carriers in general
  32. 19.1210 · Apportionment of business income
  33. 19.1220 · Records
  34. 19.1290 · Definitions for 15 AAC 19.1200 - 15 AAC 19.1290
  35. 19.1300 · Construction contractors in general
  36. 19.1310 · Apportionment of business income
  37. 19.1320 · Apportionment formula; percentage of completion method
  38. 19.1330 · Apportionment formula; completed contract method
  39. 19.1390 · Definitions for 15 AAC 19.1300 - 15 AAC 19.1390
  40. 19.1410 · Days-spent-in-port ratio
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