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Section 206.663 – Sales Factor.

206.663 Sales factor. Sec. 663. (1) Except as otherwise provided in subsection (2) and section 669, the sales factor is a fraction, the numerator of which is the total sales of the taxpayer in this state during the tax year and the denominator of which is the total sales of the taxpayer everywhere during the […]

Section 206.669 – Receipts; Sourcing.

206.669 Receipts; sourcing. Sec. 669. All other receipts not otherwise sourced under this part shall be sourced based on where the benefit to the customer is received or, if where the benefit to the customer is received cannot be determined, to the customer’s billing address. History: Add. 2011, Act 38, Eff. Jan. 1, 2012