HAR § 18-237-8.6-03 — Allocation of gross income from contracting and services

(a) Gross income from contracting or services performed by a taxpayer engaged in a service business shall be allocated to the taxation district where the services are used or consumed, as provided in sections 18-237-29.53-03 to 18-237-29.53-13. (b) If services are used or consumed in more than one taxation district, gross income shall be allocated using any reasonable method; provided that the method is consistently used by the taxpayer and supported by verifiable data that reasonably quantifies the proportionate benefit received by each taxation district.