California Revenue & Taxation Code Cal. Rev. & Tax. Code § 25134 Official textleginfo.legislature.ca.govlast amended Jan 01, 2001SharePrintCopy citation The sales factor is a fraction, the numerator of which is the total sales of the taxpayer in this state during the taxable year, and the denominator of which is the total sales of the taxpayer everywhere during the taxable year. Source: view the official text Report a problem with this page Report a problem What's wrong? Text is garbled or unreadable Content looks wrong or outdated Layout or display problem Something else Tell us more (optional) Sent anonymously with this page's citation. No personal information is collected. Cancel Send report Thank you — sent. ‹ Previous25133Next ›25135 Nearby sections (25 sections)251242512525126251272512825128.925128.7251292513025131251322513325134251352513625136.1251372513825139251402514130001300023000330005Full table of contents →