H.P. 1183 - L.D. 1671
Sec. GG-1. 36 MRSA §5211, sub-§14, as amended by PL 2009, c. 213, Pt. NN, §1 and affected by §5, is further amended to read:
14. Sales factor formula.
The sales factor is a fraction, the numerator of which is the total sales of the taxpayer in this State during the tax period, and the denominator of which is the total sales of the taxpayer everywhere during the tax period. For purposes of calculating the sales factor, "total sales of the taxpayer" includes sales of the taxpayer and of any member of an affiliated group with which the taxpayer conducts a unitary business. The formula must exclude from both the numerator and the denominator sales of tangible personal property delivered or shipped by the taxpayer, regardless of F.O.B. point or other conditions of the sale, to a purchaser within a state in which the taxpayer is not taxable within the meaning of subsection 2 , unless any member of an affiliated group with which the taxpayer conducts a unitary business is taxable in that state in the same manner as a taxpayer is taxable under subsection 2.
Sec. GG-2. Application. This Part applies to income tax years beginning on or after January 1, 2010.