Partnertax.ai
Start free trial →

Indiana Administrative Code — Title 45 (Dept. of State Revenue)

45 IAC 3.1-1-51

Denominator of sales factor

Official textiac.iga.in.govlast amended

Sec. 51. Denominator of Sales Factor. The denominator of the sales factor includes all gross receipts from the taxpayer's sales, except as

noted in Regulation 6-3-2-2(l)(010) [45 IAC 3.1-1-62]. The denominator shall not include sales made between members of an

affiliated group filing consolidated returns under IC 6-3-4-14.

(Department of State Revenue; Reg 6-3-2-2(e)(020);

filed Oct 15, 1979, 11:15 am: 2 IR 1527; errata, 2 IR 1743)

Amendment history

(Department of State Revenue; Reg 6-3-2-2(e)(020); filed Oct 15, 1979, 11:15 am: 2 IR 1527; errata, 2 IR 1743)

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
Nearby sections (25 sections)
  1. 3.1-1-39 · Apportionment of business income by corporations
  2. 3.1-1-40 · Property factor for apportionment (Repealed)
  3. 3.1-1-41 · Property included in property factor (Repealed)
  4. 3.1-1-42 · Consistency among reports
  5. 3.1-1-43 · Numerator of property factor (Repealed)
  6. 3.1-1-44 · Valuation of owned property (Repealed)
  7. 3.1-1-45 · Valuation of rented property (Repealed)
  8. 3.1-1-46 · Methods of averaging property values (Repealed)
  9. 3.1-1-47 · Payroll factor for apportionment (Repealed)
  10. 3.1-1-48 · Denominator of payroll factor (Repealed)
  11. 3.1-1-49 · Numerator of payroll factor (Repealed)
  12. 3.1-1-50 · Sales factor for apportionment; sales defined
  13. 3.1-1-51 · Denominator of sales factor
  14. 3.1-1-52 · Numerator of sales factor
  15. 3.1-1-53 · In-state sales of tangible personal property
  16. 3.1-1-54 · Definition of sales to United States government
  17. 3.1-1-55 · Attribution of sales to state
  18. 3.1-1-56 · Allocation of nonbusiness income
  19. 3.1-1-57 · Rents and royalties from real property and tangible personal…
  20. 3.1-1-58 · Allocation of capital gains and losses
  21. 3.1-1-59 · Interest as nonbusiness income
  22. 3.1-1-60 · Dividends as business income
  23. 3.1-1-61 · Patent and copyright royalties as nonbusiness income
  24. 3.1-1-62 · Special cases of allocation and apportionment
  25. 3.1-1-63 · Apportionment in absence of one or more factors
Full table of contents →