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North Dakota Administrative Code Title 81 — Tax Commissioner

N.D. Admin. Code § 81-03-09-06

The numerator of the revenue factor is the total revenue of the taxpayer in this state during the income year

Official textlegis.nd.govlast amended

The total state revenue of the taxpayer, other than revenue from hauling freight, mail, and express, shall be attributable to this state in accordance with North Dakota Century Code sections 57-38.1-15 through 57-38.1-17 and article IV(15)(16)(17) of North Dakota Century Code section 57-59-01 and sections 81-03-09-26 through 81-03-09-31. (2) The total revenue of the taxpayer attributable to this state during the income year from hauling freight, mail, and express shall be:

# (a)

Intrastate. All receipts from any shipment which both originates and terminates within this state.

# (b)

Interstate. That portion of the receipts from movements or shipments passing through, into, or out of this state as determined by the ratio which the mobile property miles traveled by such movements or shipments in this state bear to the total mobile property miles traveled by movements or shipments from points of origin to destination. d. Records. The taxpayer shall maintain the records necessary to identify mobile property and to enumerate by state the mobile property miles traveled by such mobile property as those terms are used in this section. Such records are subject to review by the tax department or its agents. e. De minimus nexus standard. Notwithstanding any provision contained herein, this section does not apply to require the apportionment of income to this state if the trucking company during the course of the income tax year neither:

# (1)

Owns nor rents any real or personal property in this state, except mobile property.

# (2)

Makes any pickups or deliveries within this state.

# (3)

Travels more than twenty-five thousand mobile property miles within this state provided that the total mobile property miles traveled within this state during the income tax year does not exceed three percent of the total mobile property miles traveled in all states by the trucking company during that period.

# (4)

Makes more than twelve trips into this state.

Amendment history

History: Effective November 1, 1987; amended effective May 1, 1991. General Authority: NDCC 57-38-56 Law Implemented: NDCC 57-38, 57-38.1, 57-59

Source: view the official PDF

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In this article (40 sections)
  1. 81-03-05.4-05 · Additional provisions
  2. 81-03-05.5-01 · Credit for North Dakota alternative minimum tax
  3. 81-03-05.5-02 · Deduction for federal alternative minimum tax
  4. 81-03-09-01 · General
  5. 81-03-09.1-01 · Special rules - Financial institutions
  6. 81-03-09.1-02 · Definitions
  7. 81-03-09.1-03 · Apportionment and allocation - Property factor
  8. 81-03-09.1-04 · Apportionment and allocation - Receipts factor
  9. 81-03-09.1-05 · Apportionment and allocation - Payroll factor
  10. 81-03-09.1-06 · Taxable years
  11. 81-03-09-02 · Definitions
  12. 81-03-09.2-01 · Definitions
  13. 81-03-09.2-02 · Sales factor weighting election
  14. 81-03-09.2-03 · Sales factor weighting election applicability
  15. 81-03-09.2-04 · Rescission of a sales factor weighting election
  16. 81-03-09.2-05 · Provisions of income tax laws applicable
  17. 81-03-09.2-06 · Taxable years
  18. 81-03-09-03 · Business and nonbusiness income defined
  19. 81-03-09-04 · Two or more businesses of a single taxpayer
  20. 81-03-09-05 · Business and nonbusiness income - Application of…
  21. 81-03-09-06 · The numerator of the revenue factor is the total revenue…
  22. 81-03-09-07 · Apportionment
  23. 81-03-09-08 · Combined report
  24. 81-03-09-09 · Allocation
  25. 81-03-09-10 · Consistency and uniformity in reporting
  26. 81-03-09-11 · Taxable in another state - In general
  27. 81-03-09-12 · Taxable in another state - When a taxpayer is "subject…
  28. 81-03-09-13 · Taxable in another state - When a state has jurisdiction…
  29. 81-03-09-14 · Apportionment formula
  30. 81-03-09-15 · Property factor - In general
  31. 81-03-09-16 · Property factor - Property used for the production of…
  32. 81-03-09-17 · Property factor - Consistency in reporting
  33. 81-03-09-18 · Property factor - Numerator
  34. 81-03-09-19 · Property factor - Valuation of owned property
  35. 81-03-09-20 · Property factor - Valuation of rented property
  36. 81-03-09-21 · Property factor - Averaging property values
  37. 81-03-09-21.1 · Property factor - Intangible drilling costs
  38. 81-03-09-22 · Payroll factor - In general
  39. 81-03-09-23 · Payroll factor - Denominator
  40. 81-03-09-24 · Payroll factor - Numerator
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