Subchapter G - MARKET-BASED SOURCING FOR APPORTIONMENT OF INCOME
- Section .0100 - GENERAL RULES (§§ 5G.0101 — 5G.0102)
- Section .0200 - GENERAL PRINCIPLES OF APPLICATION (§ 5G.0201)
- Section .0300 - RULES OF REASONABLE APPROXIMATION (§§ 5G.0301 — 5G.0303)
- Section .0400 - EXCLUSION OF RECEIPTS FROM THE SALES FACTOR (§§ 5G.0401 — 5G.0402)
- Section .0500 - CHANGES IN METHODOLOGY (§§ 5G.0501 — 5G.0505)
- Section .0600 - FURTHER GUIDANCE (§ 5G.0601)
- Section .0700 - SALE OF A SERVICE (§ 5G.0701)
- Section .0800 - SALE OF IN-PERSON SERVICES (§§ 5G.0801 — 5G.0803)
- Section .0900 - SERVICES DELIVERED TO A CUSTOMER OR ON BEHALF OF THE CUSTOMER, OR DELIVERED ELECTRONICALLY THROUGH THE CUSTOMER (§§ 5G.0901 — 5G.0905)
- Section .1000 - PROFESSIONAL SERVICES (§§ 5G.1001 — 5G.1006)
- Section .1100 - LICENSE OR LEASE OF INTANGIBLE PROPERTY (§§ 5G.1101 — 5G.1105)
- Section .1200 - SALE OF INTANGIBLE PROPERTY (§ 5G.1201)
- Section .1300 - SPECIAL RULES (§§ 5G.1301 — 5G.1303)