1. (a) The receipts from services performed in New York State are allocable to New York State. All receipts from such services are allocated to New York State, whether the services were performed by employees, agents or subcontractors of the taxpayer, or by any other persons. It is immaterial where such receipts are payable or where they are actually received.

2. (b) Commissions received by a taxpayer are allocated to New York State if the services for which the commissions were paid were performed in New York State. If the services for which the commissions were paid were performed for the taxpayer by salesmen attached to or working out of a New York State office of the taxpayer, the services will be deemed to have been performed in New York State.

   Example 2:

   A taxpayer is a New York State sales agent of a Pennsylvania manufacturer. A salesman working out of the New York State office of the taxpayer received an order in New Jersey. The order was forwarded to the Pennsylvania manufacturer which accepted it, filled it and shipped it direct to the customer. The taxpayer's commission is allocated to New York State.

3. (c) For rules for allocating receipts of registered securities or commodities brokers or dealers, see section 210.3(a)(9) of the Tax Law and section 4-4.7 of this Subpart.

   1. (1) Where a lump sum is received by the taxpayer in payment of services performed within and without New York State, the portion of the sum attributable to services performed within New York State is determined on the basis of the relative values of, or amounts of time spent in performance of, such services within and without New York State, or by some other reasonable method. Full details must be submitted with the taxpayer's report.
   2. (2) The broadcasting of radio and television programs and commercial messages by way of radio or television antennae pursuant to a license granted by the Federal Communications Commission is deemed to be a service. When a lump sum is received for such service, that lump sum must be allocated to New York State and another state or states according to the number of listeners or viewers in each state.
   3. (3) The publishing of advertising in newspapers and periodicals is deemed to be a service. Receipts derived from such service shall be allocated to New York State based on the ratio of the New York State circulation of the newspaper or periodical containing such advertising to the total circulation of such newspaper or periodical.

   (d)

4. (e) Receipts from an investment company arising from the sale of management, administration or distribution services to such investment company are deemed to arise from services performed within New York State to the extent determined in section 210(3)(a)(6) of the Tax Law.

Tax Law, § 210(3)(a)(2)(B) and (6)