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North Carolina Administrative Code Title 17 — Revenue

17 NCAC 05g .0401

Allocated Gross Receipts

Official textreports.oah.state.nc.us

The sales factor includes only gross receipts of the taxpayer that are not allocated under G.S. 105-130.4, and are received from transactions and activity in the regular course of the taxpayer's trade or business. Receipts addressed in G.S. 105-130.4(a)(7) shall be excluded.

Last amended: Authority G.S. 105-130.4; 105-130.4(a)(7); S.L. 2016-5; S.L. 2016-94; Eff. January 1, 2020 (See S.L. 2019-246, s. 3).

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In this chapter (40 sections)
  1. 17-05f-0501 · Methodology When Combined Return Required Or Permitted
  2. 17-05f-0502 · Procedures For Filing A Combined Income Tax Return
  3. 17-05f-0503 · Combined Return Tax Credits
  4. 17-05f-0601 · Procedures For Filing A Franchise Tax Return
  5. 17-05g-0101 · Scope
  6. 17-05g-0102 · Definitions
  7. 17-05g-0501 · Alternative Apportionment
  8. 17-05g-0502 · Original Returns
  9. 17-05g-0503 · Secretary'S Authority To Adjust A Taxpayer'S Return
  10. 17-05g-0504 · Taxpayer Authority To Change A Method Of Assignment On A…
  11. 17-05g-0505 · Secretary Authority To Change A Method Of Assignment On A…
  12. 17-05g-0601 · Examples
  13. 17-05g-1003 · Assignment Of Receipts
  14. 17-05g-1006 · Related Entity Transactions
  15. 17-05g-1102 · License Of A Marketing Intangible
  16. 17-05c-1905 · Electronic Filing Of Corporation Income Tax Returns
  17. 17-05g-0201 · Assignment Of Receipts From Sales Of Other Than Tangible…
  18. 17-05g-0301 · In General
  19. 17-05g-0302 · Approximation Based Upon Known Sales
  20. 17-05g-0303 · Related Entity Transactions
  21. 17-05g-0401 · Allocated Gross Receipts
  22. 17-05g-0402 · Unassignable Gross Receipts
  23. 17-05g-0701 · In General
  24. 17-05g-0801 · In General
  25. 17-05g-0802 · Assignment Of Receipts From Sale Of In-Person Services
  26. 17-05g-0803 · Reasonable Approximation
  27. 17-05g-0901 · In General
  28. 17-05g-0902 · Assignment Of Receipts From Sales Of Services Delivered…
  29. 17-05g-0903 · Delivery To Or On Behalf Of A Customer By Physical Means,…
  30. 17-05g-0904 · Delivery To Customer By Electronic Transmission
  31. 17-05g-0905 · Services Delivered Electronically Through Or On Behalf Of…
  32. 17-05g-1001 · In General
  33. 17-05g-1002 · Overlap With Other Categories Of Services
  34. 17-05g-1004 · Professional Services Other Than Architectural Or…
  35. 17-05g-1005 · Architectural Or Engineering Services With Respect To…
  36. 17-05g-1101 · In General
  37. 17-05g-1103 · License Of A Production Intangible
  38. 17-05g-1104 · License Of A Mixed Intangible
  39. 17-05g-1201 · Assignment Of Receipts
  40. 17-05g-1301 · Software Transactions
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