All
rules are in HTML and PDF. The HTML version can be obtained by clicking on
the Rule Number. The individual PDF version of each rule can be obtained by
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icon
that is located at the end of the Rule Title.
MultiState Tax Compact
All rules are in HTML and PDF. The HTML version can be obtained by clicking on the Rule Number. The individual PDF version of each rule can be obtained by clicking on the
| Rule Number | Title |
|---|---|
| 810-27-1-4-.01 | Scope
of the Multistate Tax Compact Regulations |
| 810-27-1-4-.02 | Application
of Apportionment and Allocation |
| 810-27-1-4-.03 | Taxable
in Another State |
| 810-27-1-4-.04 | RESERVED |
| 810-27-1-4-.05 | RESERVED |
| 810-27-1-4-.06 | RESERVED |
| 810-27-1-4-.07 | RESERVED |
| 810-27-1-4-.08 | RESERVED |
| 810-27-1-4-.09 | Apportionment
Formula |
| 810-27-1-4-.10 | Property
Factor |
| 810-27-1-4-.11 | Property
Factor: Valuation |
| 810-27-1-4-.12 | Property
Factor: Averaging Property Values |
| 810-27-1-4-.13 | Payroll Factor
|
| 810-27-1-4-.14 | Payroll Factor:
Compensation Paid in this State |
| 810-27-1-4-.15 | Sales Factor
|
| 810-27-1-4-.16 | Sales Factor:
Tangible Personal Property |
| 810-27-1-4-.17 | Sales Factor:
Sales Other Than Sales of Tangible Personal Property |
| 810-27-1-4-.18 | Special Rules
|
| 810-27-1-4-.19 | Public Law
86-272 Exemption from Income Tax |
