The term "sales" means all gross receipts of the taxpayer not allocated under IC 6-3-2-2 (g) through IC 6-3-2-2 (k), other than compensation (as defined in section 23 of this chapter).

Formerly: Acts 1963(ss), c.32, s.124; Acts 1965, c.233, s.11. As amended by P.L.2-1988, SEC.7.