Statutes, codes, and regulations
New York Codes, Rules and Regulations
Title 20 - DEPARTMENT OF TAXATION AND FINANCEChapter I - Franchise and Certain Business TaxesSubchapter A - Business Corporation Franchise TaxPart 4 - APPORTIONMENT
Subpart 4-4 - RECEIPTS FROM OTHER SERVICES AND OTHER BUSINESS ACTIVITIES
Section 4-4.7 - Delivery destination method

N.Y. Comp. Codes R. & Regs. Tit. 20 §§ 4-4.7

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Current through Register Vol. 46, No. 45, November 2, 2024
Section 4-4.7 - Delivery destination method
(a) If, after exercising due diligence, the corporation cannot determine or reasonably approximate where the business customer has received the benefit of a service or other business activity, it should use the delivery destination method and include the receipt in New York receipts when the service or other business activity is delivered to the customer within New York.
(b) The location where the service or other business activity is delivered is presumed to be the location at which the contract of sale is managed by the customer. If the corporation cannot determine the location where the contract of sale is managed by the customer, then the delivery destination is presumed to be the billing address of the customer. If, after exercising due diligence, the corporation does not have adequate information to determine the delivery destination, the corporation must use the preceding taxable year method (see section 4-4.9 of this Subpart).

N.Y. Comp. Codes R. & Regs. Tit. 20 §§ 4-4.7

Adopted New York State Register December 27, 2023/Volume XLV, Issue 52, eff. 12/27/2023