“Taxable in another state” means the activities of the business organization in another state that:

1. (a) Exceed the parameters enumerated in 15 USC section 381, P.L. 86-272; and
2. (b) Are sufficient to create a taxable presence within that state.

Source. #5490, eff 10-19-92; ss by #6853, eff 9-23-98; ss by #8709, eff 8-25-06; ss by #10758, eff 1-16-15; renumbered by #12361 (from Rev 301.33) renumbered by #13177 (formerly Rev 301.32); ss by #14231, eff 4-3-25, EXPIRES 4-3-35