Section 208.1303 Sales Factor; Calculation.
208.1303 Sales factor; calculation.Sec. 303. (1) Except as otherwise provided in subsection (2) and section 311, the sales factor is a fraction, the numerator of...
Section 208.1305 Taxpayer; Determination Of Sales.
208.1305 Taxpayer; determination of sales.Sec. 305. (1) Sales of the taxpayer in this state are determined as follows: (a) Sales of tangible personal property are...
Section 208.1311 Receipts; Source.
208.1311 Receipts; source.Sec. 311. All other receipts not otherwise sourced under this act shall be sourced based on where the benefit to the customer is...