Sales factor definition

Sales factor means the sales fraction computed under ss. 71.04 (4m) and (7) or 71.25 (6m) and (9), Stats., and s. Tax 2.39.

Sales factor means the sales fraction computed under s. 71.04 (7) or 71.25 (9), 2001 Stats., and s. Tax 2.39.

Sales factor means a fraction the numerator of which is the taxpayer’s total sales of electricity, gas, water and steam in this state reported to the public service commission for the tax period and the denominator of which is the taxpayer’s total sales of elec- tricity, gas, water and steam everywhere as reported to the public service commission for the tax period.

Examples of Sales factor in a sentence

• Wages, salaries, commissions and other compensation of employees reported on Federal Form 1065 (If the amount reported in Column 2 does not agree with the total compensation reported for North Dakota unemployment insurance purposes, attach anexplanation.) 8 Sales factor 9.

• For further information, refer to Illinois Income Tax Regulations,Sections 100.3100(e) and 100.3120(a)(3).Line 5c — Sales factor — In Column 1, write your total sales every- where.

• IV related provisions (pending completion of hearing officers report; hearing conducted March 27, 2013 by Professor Richard Pomp)o Definition of "sales” - Compact Art.IV(1)(g)o Sales factor sourcing - Compact Art.IV.17o Factor weighting - Compact Art.IV.9o Definition of “business income” - Compact Art.

• For further information, refer to Illinois Income Tax Regulations, Sections 100.3100(e) and 100.3120(a)(3).Line 5c — Sales factor — In Column 1, write your total sales every-where.

• Lab AssistantsODS works in collaboration with the appropriate School Dean to employ lab assistants for individuals whose disability limits participation in labs for courses.

• Enter factor here and on page 1, line 5 13 14 Sales factor weighting election—If a sales factor weighting election applies, skip lines 1-8 and complete lines 15 and 16.

• IV related provisions (Hearing officer’s report issued October 25, 2013; pending executive committee consideration for bylaw 7 or other action) o Definition of “sales” - Compact Art.IV(1)(g)o Sales factor sourcing - Compact Art.IV.17o Factor weighting - Compact Art.IV.9o Definition of “business income” - Compact Art.

• For further information, refer to Illinois Income Tax Regulations,Sections 100.3100(e) and 100.3120(a)(3).Line 5c — Sales factor —In Column 1, write your total sales every- where.

• Enter factor here and on page 1, line 5 13 14 Sales factor weighting election—If a sales factor weighting election applies, complete lines 15 and 16; otherwise, leave these lines blank.

• For more informa- tion, see Illinois Income Tax Regulations, Sections 100.3100(e) and 100.3120(a)(3).Line 5c — Sales factor — In Column 1, write your total sales every- where.

More Definitions of Sales factor

Sales factor means a fraction the numerator of which is the electric cooperative’s total sales of electricity in this state, not including sales to out−of−state purchasers that are delivered to transmission facilities in this state, for the tax period and the denominator of which is the electric cooperative’s total sales of electricity for the tax period.

Sales factor means a fraction the numerator of which is the electric cooperative’s total sales of electricity in this state, not including sales to out−of−state purchasers that are delivered to

Sales factor means, as defined in 220.15(5), Florida Statutes, a fraction the numerator of which is the total sales of the taxpayer in this state during the taxable year or period and the denominator of which is the total sales of the taxpayer everywhere during the taxable year or period.

Sales factor means, effective for apportionment purposes for tax years beginning on or after January 1, 2015, the sole factor that must be used by all entities organized as C corporations and subject to tax under the Rhode Island business corporation tax (RIGL Chapter 44-11) – whether or not they are part of a combined group.45 Each unitary business group member must include all receipts – i.e., total receipts or gross receipts – from sales or other sources, without regard to whether the member has nexus in this state. Receipts between members included in a unitary business group must be eliminated in calculating the sales factor. (See Rule xx.) The sales factor may also be referred to as the “receipts factor” or “gross receipts factor.” The denominator of the sales factor shall include the total gross receipts derived by all members of the combined group from transactions and activity in the regular course of trade or business everywhere.