Sales, other than sales of tangible personal property, are in this state if:
A. the income-producing activity is performed in this state; or
B. 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.
History: 1953 Comp., § 72-15A-33, enacted by Laws 1965, ch. 203, § 18.
Effective dates. — Laws 1965, ch. 203, § 22 made Laws 1965, ch. 203, § 18 effective January 1, 1966.
Am. Jur. 2d, A.L.R. and C.J.S. references. — 71 Am. Jur. 2d State and Local Taxation §§ 195, 196.
84 C.J.S. Taxation §§ 92 to 94, 112 to 115, 155 to 157, 172 to 173, 397 to 401, 416.
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