Source. #5490, eff 10-19-92; amd by #6179, eff 1-30-96; ss by #6853, eff 9-23-98; rpld by #8709, eff 8-25-06

1. (c) The percentage of the total sales, including charges for services, made by the business organization everywhere as is made by it within this state. Sales of tangible personal property are made in this state if the property is delivered or shipped to a purchaser, other than the United States government, within this state regardless of f.o.b. point or other conditions of sale, or the property is shipped from an office, store, warehouse, factory or other place of storage in this state and (1) the purchaser is the United States government, or (2) the business organization is not taxable in the state of the purchaser. Sales other than sales of tangible personal property are in this state if the income-producing activity is performed in this state, or the income-producing activity is performed both in and outside this state and a greater proportion of the income-producing activity is performed in this state than in any other state, based on costs of performance.

APPENDIX A

Rule

Specific State Statute the Rule Implements

Rev 301.01 – Rev 301.36

RSA 21-J:13, I; RSA 77-A:15

Rev 301.11

RSA 77-A:3

Rev 301.12

RSA 77-A:3

Rev 302.01

RSA 21-J:13, I; RSA 77-A:1, III(b); RSA 77-:15, II

Rev 302.02

RSA 21-J:13, I; RSA 77-A:1, I; RSA 77-A:15, II

Rev 302.03

RSA 21-J:13, I; RSA 77-A:1, III(d); RSA 77-A:15, II

Rev 302.04

RSA 21-J:13, I; RSA 77-A:1, XII

Rev 302.05 – Rev 302.09

RSA 21-J:13, I; RSA 77-A:15, II

Rev 302.07

RSA 21-J:13, I; RSA 77-A:15; RSA 77-A:6

Rev 302.10 – Rev 302.13

RSA 77-A:1, III; RSA 77-A:1, XIV; RSA 77-A:6, IV;

RSA 77-A:15, II

Rev 302.14 – Rev 302.15

RSA 21-J:13, I; RSA 77-A:1, III; RSA 77-A:15, II

Rev 303.01

RSA 21-J:13, I; RSA 77-A:4, III

Rev 303.02

RSA 77-A:1, X; RSA 77-A:4, XII

Rev 303.03

RSA 77-A:4, XIII; RSA 77-A:15, II

Rev 303.04

RSA 77-A:4, II

Rev 303.05

RSA 77-A:4, XIV

Rev 303.06

RSA 77-A:4, XX

Rev 304.01 – Rev 304.12

RSA 21-J:13, I; RSA 77-A:3; RSA 77-A:15, II

Rev 304.13

RSA 77-A:1, XX(o); RSA 77-A:3, II(b); RSA 77-A:4, XIX; RSA 77-A:15, II

Rev 305.01 – Rev 305.02

RSA 21-J:13, I; RSA 77-A:15

Rev 305.03

RSA 77-A:7, I(b); RSA 77-A:15, II; RSA 21-J:28-a

Rev 306.01

RSA 77-A:5, III; RSA 77-A: 5, X

Rev 306.02

RSA 162-L:10; RSA 77-A:5, XI

Rev 306.03

RSA 162-N; RSA 21-J:13, I; RSA 77-A:15

Rev 306.04 – Rev 306.06

RSA 21-J:13, I; RSA 77-A:15

Rev 306.07

RSA 77-A:5, XV; RSA 77-G:3; RSA 77-G:4, II;

RSA 77-G:6, I(f)

Rev 307.01 – Rev 307.05

RSA 21-J:13, I; RSA 77-A:15

Rev 307.04

RSA 21-J:13, I; RSA 77-A:6

Rev 307.06

RSA 21-J:13, I; RSA 77-A:6, I; RSA 77-A:15, II

Rev 307.07

RSA 21-J:13, I; RSA 77-A:6, I; RSA 77-A:15, II

Rev 307.08 – Rev 307.10

RSA 21-J:13, I; RSA 77:15

Rev 307.11

RSA 77-A:10

Rev 307.12

RSA 21-J:13, I; RSA 77-A:6, I; RSA 77-A:15, II

Rev 307.13

RSA 77-A:1, I, XXX; RSA 77-A:5-c; RSA 77-A:15, II

Rev 308.01

RSA 77-A:11

Rev 308.02

RSA 21-J:14

Rev 308.03

RSA 21-J:13, I; RSA 77-A:15

Rev 308.04

RSA 77-A:3, I, (b)

Rev 309.01 – Rev 309. 04

RSA 77-A:18

Rev 310.01

RSA 21-J:13, I; RSA 77-A:15; RSA 21-J:33-a

Rev 310.02

RSA 21-J:13, I; RSA 77-A:15; RSA 21-J:33-b

Rev 310.03

RSA 21-J:13, I; RSA 77-A:15; RSA 21-J:33-c

Rev 311.01

RSA 77-A:6

Rev 311.02

RSA 77-A:9

Rev 311.03

RSA 77-A:6

Rev 311.04

RSA 77-A:10

Rev 311.05 – Rev 311.27 (repealed)

APPENDIX B

RSA 77-A:3, I(c) in effect prior to January 1, 2021 for taxable periods ending before December 31, 2021: