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Corporate Taxes › Sales Factor › Income Apportionment

Smith Anderson

North Carolina Moves Towards Single Sales Factor and Market Sourcing

Smith Anderson on

An earlier Tax Alert discussed the possibility that North Carolina would adopt the single sales factor method of apportioning the business income of multi-state corporations. During the current legislative session, single...more

Stoel Rives LLP

Tax Law Alert: Sales Factor Excludes Amounts Received from the Sale of Goodwill

Stoel Rives LLP on

In a case argued by Stoel Rives, the Oregon Supreme Court upheld the judgment of the Oregon Tax Court in favor of Tektronix, Inc. The Supreme Court ruled that, for purposes of apportioning income, the sales factor excluded...more

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