Learn More
Log In
Sign Up
17 NCAC 05G – Subchapter 05G – Market-based Sourcing for Apportionment of Income | Midpage
Collections
North Carolina Administrative Code
Title 17
Chapter 05
Subchapter G
17 NCAC 05G
Subchapter 05G – Market-based Sourcing for Apportionment of Income
0100
Section .0100 – General Rules
0200
Section .0200 – general principles of application
0300
section .0300 – rules of reasonable approximation
0400
section .0400 – exclusion of receipts from the sales factor
0500
section .0500 - changes in methodology
0600
section .0600 - further guidance
0700
Section .0700 – Sale of a Service
0800
section .0800 – sale of in-person services
0900
section .0900 - services delivered to a customer or on behalf of the customer, or delivered electronically through the customer
1000
section .1000 - PROFESSIONAL SERVICES
1100
section .1100 – license or lease of intangible property
1200
section .1200 – sale of intangible property
1300
section .1300 – special rules