Multistate Tax Compact | Midpage

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Alabama Administrative Code

Chapter 810-27-1

Multistate Tax Compact

Alabama Department of Revenue

810-27-1-.01Multistate Tax Compact Rule Definitions 810-27-1-.02Application Of Apportionment And Allocation 810-27-1-.09Apportionment Formula 810-27-1-.10Property Factor 810-27-1-.11Property Factor: Valuation 810-27-1-.12Property Factor: Averaging Property Values 810-27-1-.13Payroll Factor: In General 810-27-1-.14Payroll Factor: Compensation Paid In This State 810-27-1-.15Sales Factor 810-27-1-.16Sales Factor: Tangible Personal Property 810-27-1-.17Sales Factor: Sourcing Sales Derived From Services Rendered To Individual And Unrelated Business Customers 810-27-1-.18Special Rules 810-27-1-.18.01Special Rules: Airlines 810-27-1-.18.02Special Rules: Construction Contractors 810-27-1-.18.03Special Rules: Publishing 810-27-1-.18.04Special Rules: Railroads 810-27-1-.18.05Special Rules: Television And Radio Broadcasting 810-27-1-.18.06Special Rules: Trucking Companies 810-27-1-.18.07Special Rules: Telecommunications and Ancillary Service Providers 810-27-1-.19Public Law 86-272 Exemption From Income Tax