Rule Chapter: 42.26
	Chapter Title: CORPORATE MULTISTATE ACTIVITIES

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	42.26 : CORPORATE MULTISTATE ACTIVITIES

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Rule No. Rule Title Latest Version Effective Date Subchapter 1 General Provisions 42.26.101 ALTERNATIVE TAX 5/28/2022 Subchapter 2 Income Allocation and Apportionment 42.26.201 INTENT 1/1/2018 42.26.202 DEFINITIONS 1/1/2018 42.26.203 CONSISTENCY AND UNIFORMITY IN REPORTING 1/1/2018 42.26.204 COMBINED REPORTS 1/1/2018 42.26.205 TWO OR MORE BUSINESSES OF A SINGLE TAXPAYER 1/1/2018 42.26.206 APPORTIONABLE AND NONAPPORTIONABLE INCOME DEFINED 1/1/2018 42.26.207 DETERMINATION OF APPORTIONABLE AND NONAPPORTIONABLE INCOME 1/1/2018 42.26.208 ALLOCATION OF INCOME AND DEDUCTIONS 1/1/2018 42.26.209 TAXABILITY 12/21/2001 42.26.210 TAXABLE IN ANOTHER STATE 1/1/2018 42.26.211 CONCEPT OF "SUBJECT TO" A TAX 12/27/2002 42.26.212 STATE TAXING JURISDICTION 12/21/2001 42.26.213 WATER'S-EDGE ELECTION TRANS 12/21/2001 42.26.214 DEFINITIONS REP 4/16/1993 42.26.215 PROCEDURE TRANS 12/21/2001 42.26.216 REVOCATION OR NON RENEWAL OF WATER'S-EDGE ELECTIONS TRANS 12/21/2001 42.26.217 DOMESTIC DISCLOSURE SPREADSHEET TRANS 12/21/2001 42.26.218 TAX RATES TRANS 12/21/2001 42.26.219 APPLICABILITY TRANS 12/21/2001 Rule 42.26.220 reserved 42.26.221 APPORTIONMENT AND ALLOCATION GENERALLY TRANS 12/21/2001 42.26.222 APPORTIONMENT FORMULA TRANS 12/21/2001 42.26.223 APPORTIONMENT FACTORS TRANS 12/21/2001 42.26.224 DISREGARDING OR MODIFYING A WATER'S-EDGE ELECTION TRANS 12/21/2001 42.26.225 CERTAIN CORPORATIONS INCLUDABLE IN A WATER'S-EDGE COMBINED RETURN TRANS 12/21/2001 42.26.226 TREATMENT OF DIVIDENDS FOR PURPOSES OF A WATER'S-EDGE COMBINED RETURN TRANS 12/21/2001 42.26.227 PARTNERSHIP DEFINED REP 4/16/1993 42.26.228 TREATMENT OF PARTNERSHIPS AND DISREGARDED ENTITIES IN THE APPORTIONMENT FORMULA 12/27/2002 42.26.229 PARTNERSHIPS AND DISREGARDED ENTITIES - NONAPPORTIONABLE INCOME 1/1/2018 42.26.230 APPORTIONMENT FORMULA - EXCLUSIONS 1/1/2018 42.26.231 PROPERTY FACTOR IN GENERAL 1/1/2018 42.26.232 PROPERTY USED FOR THE PRODUCTION OF APPORTIONABLE INCOME 1/1/2018 42.26.233 CONSISTENCY IN REPORTING WITH RESPECT TO PROPERTY 12/9/2011 42.26.234 NUMERATOR OF PROPERTY FACTOR 9/23/2011 42.26.235 VALUATION OF OWNED PROPERTY 12/21/2001 42.26.236 VALUATION OF RENTED PROPERTY 1/1/2018 42.26.237 AVERAGING PROPERTY VALUES 9/23/2011 Rules 42.26.238 through 42.26.240 reserved 42.26.241 PAYROLL FACTOR IN GENERAL 1/1/2018 42.26.242 CONSISTENCY IN REPORTING WITH RESPECT TO PAYROLL 9/23/2011 42.26.243 DENOMINATOR OF PAYROLL FACTOR 12/21/2001 42.26.244 NUMERATOR OF PAYROLL FACTOR 9/23/2011 42.26.245 NUMERATOR OF RECEIPTS FACTOR - SALES OTHER THAN SALES OF TANGIBLE PERSONAL PROPERTY - MARKET BASED SOURCING 1/1/2018 42.26.246 NUMERATOR OF RECEIPTS FACTOR - SALE, RENTAL, LEASE, OR LICENSE OF REAL PROPERTY 1/1/2018 42.26.247 NUMERATOR OF RECEIPTS FACTOR - RENTAL, LEASE, OR LICENSE OF TANGIBLE PERSONAL PROPERTY 1/1/2018 42.26.248 NUMERATOR OF RECEIPTS FACTOR - SALE OF A SERVICE 1/1/2018 42.26.249 NUMERATOR OF RECEIPTS FACTOR - LICENSE OR LEASE OF INTANGIBLE PROPERTY 1/1/2018 42.26.250 NUMERATOR OF RECEIPTS FACTOR - SALE OF INTANGIBLE PROPERTY 1/1/2018 42.26.251 RECEIPTS FACTOR IN GENERAL 1/1/2018 42.26.252 CONSISTENCY IN REPORTING WITH RESPECT TO RECEIPTS 1/1/2018 42.26.253 DENOMINATOR OF RECEIPTS FACTOR 1/1/2018 42.26.254 NUMERATOR OF RECEIPTS FACTOR 1/1/2018 42.26.255 SALES OF TANGIBLE PERSONAL PROPERTY 1/1/2018 42.26.256 SALES OF TANGIBLE PERSONAL PROPERTY TO FEDERAL GOVERNMENT 9/23/2011 42.26.257 SALES OTHER THAN SALES OF TANGIBLE PERSONAL PROPERTY - COSTS OF PERFORMANCE 1/1/2018 42.26.258 SALES FACTOR DEFINITIONS REP 4/16/1993 42.26.259 SALE OF TANGIBLE AND INTANGIBLE PROPERTY COMPUTATION OF THE RECEIPTS FACTOR 1/1/2018 42.26.260 APPLICATION OF THE FINNIGAN RULE 1/1/2018 42.26.261 SPECIAL APPORTIONMENT AND ALLOCATION COMPUTATIONS 9/23/2011 42.26.262 SPECIAL COMPUTATIONS RELATED TO PROPERTY FACTOR 9/23/2011 42.26.263 SPECIAL COMPUTATIONS RELATED TO RECEIPTS FACTOR 1/1/2018 42.26.264 SPECIAL COMPUTATIONS RELATED TO FREIGHT AND PASSENGER CARRIERS 9/23/2011 42.26.265 SPECIAL RULES FOR RAILROADS TRANS 12/21/2001 42.26.266 THE PROPERTY FACTOR TRANS 12/21/2001 42.26.267 THE DENOMINATOR AND NUMERATOR OF THE PROPERTY FACTOR TRANS 12/21/2001 42.26.268 THE PAYROLL FACTOR TRANS 12/21/2001 42.26.269 THE SALES (REVENUE) FACTOR TRANS 12/21/2001 42.26.270 SPECIAL RULES FOR TRUCKING COMPANIES TRANS 12/21/2001 42.26.271 THE PROPERTY FACTOR TRANS 12/21/2001 42.26.272 THE PAYROLL FACTOR TRANS 12/21/2001 42.26.273 THE SALES (REVENUE) FACTOR TRANS 12/21/2001 42.26.274 DE MINIMUS NEXUS STANDARD TRANS 12/21/2001 42.26.275 SPECIAL RULES RELATED TO INSTALLMENT SALES TRANS 12/21/2001 42.26.276 UNREPORTED INCOME ON INSTALLMENT OBLIGATION IN YEAR OF DISSOLUTION TRANS 12/21/2001 Rules 42.26.277 through 42.26.279 reserved 42.26.280 GENERAL STATEMENT TRANS 12/21/2001 42.26.281 APPORTIONMENT OF BUSINESS INCOME REP 4/16/1993 42.26.282 PROPERTY FACTOR TRANS 12/21/2001 42.26.283 THE PAYROLL FACTOR TRANS 12/21/2001 42.26.284 SALES (TRANSPORTATION REVENUE) FACTOR TRANS 12/21/2001 42.26.285 RECORDS TRANS 12/21/2001 42.26.286 AIRLINE REGULATION EXAMPLES TRANS 12/21/2001 Rules 42.26.287 through 42.26.289 reserved 42.26.290 LONG-TERM CONSTRUCTION CONTRACTS TRANS 12/21/2001 42.26.291 BUSINESS AND NONBUSINESS INCOME REP 4/16/1993 42.26.292 APPORTIONMENT OF BUSINESS INCOME TRANS 12/21/2001 42.26.293 COMPLETED CONTRACT METHOD - SPECIAL COMPUTATION TRANS 12/21/2001 42.26.294 COMPUTATION FOR YEAR OF WITHDRAWAL, DISSOLUTION OR CESSATION OF BUSINESS - COMPLETED CONTRACT METHOD TRANS 12/21/2001 Subchapter 3 Water's-Edge 42.26.301 WATER'S-EDGE ELECTION 11/26/2016 42.26.302 PROCEDURE 1/1/2018 42.26.303 REVOCATION OR NONRENEWAL OF WATER'S-EDGE ELECTIONS 9/23/2011 42.26.304 DOMESTIC DISCLOSURE SPREADSHEET 12/21/2001 42.26.305 TAX RATES REP 9/23/2011 42.26.306 APPLICABILITY 4/23/2004 42.26.307 APPORTIONMENT AND ALLOCATION GENERALLY 1/1/2018 42.26.308 APPORTIONMENT FORMULA 1/1/2018 42.26.309 APPORTIONMENT FACTORS 1/1/2018 42.26.310 DISREGARDING OR MODIFYING A WATER'S-EDGE ELECTION 9/7/2012 42.26.311 CERTAIN CORPORATIONS INCLUDABLE IN A WATER'S-EDGE COMBINED RETURN 2/29/2020 42.26.312 TREATMENT OF DIVIDENDS FOR PURPOSES OF A WATER'S-EDGE COMBINED RETURN 1/1/2018 42.26.313 REORGANIZATIONS OF WATER'S-EDGE TAXPAYERS 11/26/2016 Subchapter 4 Special Rules Related to Installment Sales 42.26.401 SPECIAL RULES RELATED TO INSTALLMENT SALES 1/1/2018 42.26.402 UNREPORTED INCOME ON INSTALLMENT OBLIGATION IN YEAR OF DISSOLUTION 12/21/2001 Subchapter 5 Public Law 86-272 42.26.501 PUBLIC LAW 86-272 4/23/2004 42.26.502 NATURE OF PROPERTY BEING SOLD 4/23/2004 42.26.503 SOLICITATION OF ORDERS AND ACTIVITIES ANCILLARY TO SOLICITATION 4/23/2004 42.26.504 DE MINIMIS ACTIVITIES 4/23/2004 42.26.505 SPECIFIC LISTING OF UNPROTECTED AND PROTECTED ACTIVITIES 11/26/2016 42.26.506 INDEPENDENT CONTRACTORS 4/23/2004 42.26.507 APPLICATION OF DESTINATION STATE LAW IN CASE OF CONFLICT 4/23/2004 42.26.508 APPLICATION OF STATEMENT OF FOREIGN COMMERCE 4/23/2004 42.26.509 REGISTRATION OR QUALIFICATION TO DO BUSINESS 4/23/2004 42.26.510 LOSS OF PROTECTION FOR CONDUCTING UNPROTECTED ACTIVITY DURING PART OF THE TAX YEAR 4/23/2004 42.26.511 APPLICATION OF THE JOYCE RULE REP 1/1/2018 Subchapter 6 Railroads 42.26.601 DEFINITIONS 1/14/2023 42.26.602 GENERAL RULES FOR RAILROADS 1/14/2023 42.26.603 THE PROPERTY FACTOR REP 1/14/2023 42.26.604 THE DENOMINATOR AND NUMERATOR OF THE PROPERTY FACTOR REP 1/14/2023 42.26.605 THE PAYROLL FACTOR REP 1/14/2023 42.26.606 THE RECEIPTS FACTOR 1/14/2023 Subchapter 7 Trucking 42.26.701 DEFINITIONS 12/21/2001 42.26.702 GENERAL RULES FOR TRUCKING COMPANIES 1/1/2018 42.26.703 THE PROPERTY FACTOR 12/21/2001 42.26.704 THE PAYROLL FACTOR 1/1/2018 42.26.705 THE RECEIPTS FACTOR 1/1/2018 42.26.706 DE MINIMUS NEXUS STANDARD 12/21/2001 Subchapter 8 Airlines 42.26.801 DEFINITIONS 12/21/2001 42.26.802 GENERAL STATEMENT 1/1/2018 42.26.803 THE PROPERTY FACTOR 12/21/2001 42.26.804 THE PAYROLL FACTOR 12/21/2001 42.26.805 THE RECEIPTS FACTOR 1/1/2018 42.26.806 RECORDS 12/21/2001 42.26.807 AIRLINE REGULATION EXAMPLES 1/1/2018 Subchapter 9 Special Rules for Construction Contracts Rule 42.26.901 reserved 42.26.902 LONG-TERM CONSTRUCTION CONTRACTS 1/1/2018 42.26.903 APPORTIONMENT OF APPORTIONABLE INCOME 1/1/2018 42.26.904 COMPLETED CONTRACT METHOD - SPECIAL COMPUTATION 1/1/2018 42.26.905 COMPUTATION FOR YEAR OF WITHDRAWAL, DISSOLUTION, OR CESSATION OF BUSINESS - COMPLETED CONTRACT METHOD 1/1/2018 Subchapter 10 Publishing Companies – Apportionment 42.26.1001 DEFINITIONS 4/23/2004 42.26.1002 GENERAL RULE 1/1/2018 42.26.1003 APPORTIONMENT OF APPORTIONABLE INCOME 1/1/2018 Subchapter 11 Television and Radio Broadcasting 42.26.1101 DEFINITIONS 4/23/2004 42.26.1102 GENERAL RULE 1/1/2018 42.26.1103 APPORTIONMENT OF APPORTIONABLE INCOME 1/1/2018 Subchapter 12 Telecommunication Services for Corporate Income Taxes 42.26.1201 DEFINITIONS 4/15/2011 42.26.1202 GENERAL RULE 1/1/2018 42.26.1203 PROPERTY FACTOR 4/15/2011 42.26.1204 RECEIPTS FACTOR 1/1/2018 42.26.1205 APPLICABILITY 4/15/2011 Subchapter 13 Financial Institutions 42.26.1301 DEFINITIONS 1/1/2018 42.26.1302 APPORTIONMENT AND ALLOCATION 1/1/2018 42.26.1303 RECEIPTS FACTOR 1/1/2018