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North Carolina Administrative Code Title 17 — Revenue

17 NCAC 05C .1004

Numerator

Official textreports.oah.state.nc.us

The numerator of the sales factor will include the gross receipts from sales which are attributable to this state, and includes all interest income, service charges, carrying charges, or time-price differential charges incidental to such sales regardless of the place where the accounting records are maintained or the location of the contract or other evidence of indebtedness.

Last amended: Authority G.S. 105-130.4; 105-262; Eff. February 1, 1976; Amended Eff. October 31, 1981; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017.

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In this chapter (40 sections)
  1. 17-05c-0703 · Business And Nonbusiness Income
  2. 17-05c-0704 · Proration Of Deductions
  3. 17-05c-0801 · In General
  4. 17-05c-0802 · Property Used For The Production Of Apportionable Income
  5. 17-05c-0803 · Consistency In Reporting
  6. 17-05c-0804 · Numerator
  7. 17-05c-0805 · Valuation Of Owned Property
  8. 17-05c-0806 · Rented Property
  9. 17-05c-0807 · Averaging Property Values
  10. 17-05c-0901 · In General
  11. 17-05c-0902 · Payroll Accounting Method
  12. 17-05c-0903 · Compensation
  13. 17-05c-0904 · The Term Employee
  14. 17-05c-0905 · Include In Payroll Factor
  15. 17-05c-0906 · Denominator Of Payroll Factor
  16. 17-05c-0907 · Numerator Of Payroll Factor
  17. 17-05c-0908 · Corporations Utilizing Common Paymaster
  18. 17-05c-1001 · Sales Made In General Business Operations
  19. 17-05c-1002 · Sales Incidental To General Business Operations
  20. 17-05c-1003 · Sales Made In Other Type Of Business Activity
  21. 17-05c-1004 · Numerator
  22. 17-05c-1005 · What Sales Of Tangible Personal Property Are In This State
  23. 17-05c-1006 · Sales Factor: Sales To United States Government
  24. 17-05c-1007 · Numerator: Other Receipts Constituting Business Income
  25. 17-05c-1101 · Railroad Companies
  26. 17-05c-1102 · Telephone Companies
  27. 17-05c-1103 · Motor Carriers Of Property And/Or Passengers
  28. 17-05c-1104 · Telegraph Companies
  29. 17-05c-1105 · Excluded Corporations
  30. 17-05c-1201 · Preliminary Statement
  31. 17-05c-1202 · Charitable Contributions Defined And Qualified Donees
  32. 17-05c-1203 · Contributions Limited To Five Percent Of Net Income
  33. 17-05c-1204 · Contributions Fully Deductible
  34. 17-05c-1205 · Contributions By Corporations Allocating Net Income
  35. 17-05c-1206 · Contributions Carry-Over Unallowable
  36. 17-05c-1301 · Amortization Over 60 Month Period
  37. 17-05c-1302 · Certification Of Facilities Required
  38. 17-05c-1401 · Preliminary Statement
  39. 17-05c-1402 · Tax-Exempt Bonds
  40. 17-05c-1403 · Taxable Bonds
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