20 NYCRR § 4-4.7
Delivery destination method
# (a)
If, after exercising due diligence, the corporation cannot determine or reasonably approximate where the business customer has received the benefit of a service or other business activity, it should use the delivery destination method and include the receipt in New York receipts when the service or other business activity is delivered to the customer within New York.
# (b)
The location where the service or other business activity is delivered is presumed to be the location at which the contract of sale is managed by the customer. If the corporation cannot determine the location where the contract of sale is managed by the customer, then the delivery destination is presumed to be the billing address of the customer. If, after exercising due diligence, the corporation does not have adequate information to determine the delivery destination, the corporation must use the preceding taxable year method (see section 4-4.9 of this Subpart).
Source: official source document (DTF adopted rule text, December 2023 corporate reform)
In this part (40 sections)
- 4-1.7 · Federal changes
- 4-2.1 · Receipts and net gains from the sale of tangible personal…
- 4-2.2 · Net gains from the sale of real property
- 4-2.3 · Receipts from rents and royalties
- 4-2.4 · Net income from qualified financial instruments for…
- 4-2.5 · Interest income and net gains from loans
- 4-2.6 · Interest income and net gains from asset backed securities and…
- 4-2.7 · Interest income and net gains from corporate bonds
- 4-2.8 · Net interest income from reverse repurchase agreements and…
- 4-2.9 · Net interest income from Federal funds
- 4-2.10 · Net income from commodities
- 4-2.11 · Marked to market net gains
- 4-2.12 · Interest income, net gains, and other income from other…
- 4-2.13 · Brokerage commissions
- 4-2.14 · Receipts from credit cards and similar activities
- 4-2.15 · Receipts received by credit card processors
- 4-2.16 · Receipts from railroad, trucking and omnibus businesses
- 4-2.17 · Receipts from the sale of advertising
- 4-3.1 · Definitions
- 4-3.2 · General Principles
- 4-3.3 · Special rules for determining primary use location
- 4-3.4 · General rule for determining primary use location
- 4-3.5 · Reasonable approximation based on customer information
- 4-3.6 · Reasonable approximation based on general information
- 4-3.7 · Where received method
- 4-3.8 · Rules for intermediary transactions
- 4-3.9 · Preceding taxable year method
- 4-3.10 · Current taxable year method
- 4-3.11 · Examples
- 4-4.1 · Definitions
- 4-4.2 · General Principles
- 4-4.3 · Special rules for determining where the benefit is received
- 4-4.4 · General rule for determining where the benefit is received
- 4-4.5 · Reasonable approximation based on customer information
- 4-4.6 · Reasonable approximation based on general information
- 4-4.7 · Delivery destination method
- 4-4.8 · Rules for intermediary transactions
- 4-4.9 · Preceding taxable year method
- 4-4.10 · Current taxable year method
- 4-4.11 · Examples