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North Dakota Administrative Code Title 81 — Tax Commissioner

N.D. Admin. Code § 81-03-09-28

Sales factor - Numerator

Official textlegis.nd.gov

The numerator of the sales factor shall include gross receipts attributable to this state and derived by the taxpayer from transactions and activity in the regular course of its trade or business. All interest income, service charges, carrying charges, or time-price differential charges incidental to such gross receipts shall be included regardless of the place where the accounting records are maintained or the location of the contract or other evidence of indebtedness.

Amendment history

General Authority: NDCC 57-38-56 Law Implemented: NDCC 57-38.1-15, 57-59-01 (art.IV(15))

Source: view the official PDF

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In this article (40 sections)
  1. 81-03-09-05 · Business and nonbusiness income - Application of…
  2. 81-03-09-06 · The numerator of the revenue factor is the total revenue…
  3. 81-03-09-07 · Apportionment
  4. 81-03-09-08 · Combined report
  5. 81-03-09-09 · Allocation
  6. 81-03-09-10 · Consistency and uniformity in reporting
  7. 81-03-09-11 · Taxable in another state - In general
  8. 81-03-09-12 · Taxable in another state - When a taxpayer is "subject…
  9. 81-03-09-13 · Taxable in another state - When a state has jurisdiction…
  10. 81-03-09-14 · Apportionment formula
  11. 81-03-09-15 · Property factor - In general
  12. 81-03-09-16 · Property factor - Property used for the production of…
  13. 81-03-09-17 · Property factor - Consistency in reporting
  14. 81-03-09-18 · Property factor - Numerator
  15. 81-03-09-19 · Property factor - Valuation of owned property
  16. 81-03-09-20 · Property factor - Valuation of rented property
  17. 81-03-09-21 · Property factor - Averaging property values
  18. 81-03-09-21.1 · Property factor - Intangible drilling costs
  19. 81-03-09-22 · Payroll factor - In general
  20. 81-03-09-23 · Payroll factor - Denominator
  21. 81-03-09-24 · Payroll factor - Numerator
  22. 81-03-09-25 · Payroll factor - Compensation paid in this state
  23. 81-03-09-26 · Sales factor - In general
  24. 81-03-09-27 · Sales factor - Denominator
  25. 81-03-09-28 · Sales factor - Numerator
  26. 81-03-09-29 · Sales factor - Sales of tangible personal property in…
  27. 81-03-09-30 · Sales factor - Sales of tangible personal property to…
  28. 81-03-09-31 · Sales factor - Sales other than sales of tangible…
  29. 81-03-09-32 · Special rules - In general
  30. 81-03-09-33 · Special rules - Property factor
  31. 81-03-09-34 · Special rules - Sales factor
  32. 81-03-09-35 · Special rules - Railroads
  33. 81-03-09-36 · Special rules - Airlines
  34. 81-03-09-37 · Special rules - Trucking companies
  35. 81-03-09-38 · Special rules - Television and radio broadcasting
  36. 81-03-09-39 · Special rules - Publishing
  37. 81-03-10-01 · Designation of overpayment amount
  38. 81-03-10-02 · Available overpayment
  39. 81-03-10-03 · Designation for taxpayers owing tax
  40. 81-03-10-04 · Taxpayers with no overpayment or balance due
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