Special Industry Sourcing Rules - Bloomberg BNA · Construction Contractors LEGEND. Cost of...
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Construction Contractors LEGEND Cost of Performance Sourcing Method Only Market-based Sourcing Method Only Other Sourcing Method Cost of Performance Sourcing Method and Other Sourcing Method Market-based Sourcing Method and Other Sourcing Method Conforms to MTC Special Industry Rules No Corporate Income Tax No Response indicated that they use the cost of performance sourcing method for receipts from construction contractors. indicated that they use the market-based sourcing method for receipts from construction contractors. said they follow the MTC sourcing rules for construction contractors. 11 STATES 19 STATES 12 STATES Airlines LEGEND Cost of Performance Sourcing Method Only Market-based Sourcing Method Only Mileage-based Sourcing Method Only Other Sourcing Method Mileage-based Sourcing Method and Other Sourcing Method Cost of Performance Sourcing Method and Other Sourcing Method Conforms to MTC Special Industry Rules No Corporate Income Tax No Response indicated that they use the cost of performance sourcing method for receipts from airlines. indicated that they use the market-based sourcing method for receipts from airlines. said they follow the MTC sourcing rules for airlines. 2 STATES 6 STATES 11 STATES 14 STATES Banks and Financial Services LEGEND Cost of Performance Sourcing Method Only Market-based Sourcing Method Only Other Sourcing Method Market-based Sourcing Method and Other Sourcing Method Cost of Performance Sourcing Method and Market-based Sourcing Method Conforms to MTC Special Apportionment Formula No Corporate Income Tax No Response Trucking Companies LEGEND Cost of Performance Sourcing Method Only Market-based Sourcing Method Only Mileage-based Sourcing Method Only Other Sourcing Method Mileage-based Sourcing Method and Other Sourcing Method Conforms to MTC Special Industry Rules No Corporate Income Tax No Response indicated that they use the cost of performance sourcing method for receipts from trucking companies. indicated that they use the market-based sourcing method for receipts from trucking companies. indicated that they use the mileage-based sourcing method for receipts from trucking companies. said they follow the MTC sourcing rules for trucking companies. 2 STATES 4 STATES 28 STATES 14 STATES Oil and Gas Pipelines LEGEND Cost of Performance Sourcing Method Only Market-based Sourcing Method Only Mileage-based Sourcing Method Only Other Sourcing Method Cost of Performance Sourcing Method and Other Sourcing Method Market-based Sourcing Method and Other Sourcing Method Cost of Performance, Market-based, and Mileage-based Sourcing Methods No Corporate Income Tax No Response indicated that they use the cost of performance sourcing method for receipts from oil and gas pipelines. indicated that they use the market-based sourcing method for receipts from oil and gas pipelines. indicated that they use the mileage-based sourcing method for receipts from oil and gas pipelines. (The MTC does not have model sourcing rules for oil and gas pipelines.) 5 STATES 14 STATES 9 STATES Television and Radio Broadcasters LEGEND Cost of Performance Sourcing Method Only Market-based Sourcing Method Only Other Sourcing Method Market-based Sourcing Method and Other Sourcing Method Cost of Performance Sourcing Method and Market-based Sourcing Method Cost of Performance Sourcing Method and Other Sourcing Method Conforms to MTC Special Industry Rules No Corporate Income Tax No Response indicated that they use the cost of performance sourcing method for receipts from TV and radio broadcasting. indicated that they use the market-based sourcing method for receipts from TV and radio broadcasting. said they follow the MTC sourcing rules for television and radio broadcasters. 9 STATES 15 STATES 7 STATES indicated that they use the cost of performance sourcing method for receipts from banks and financial services. indicated that they use the market-based sourcing method for receipts from banks and financial services. said they follow the MTC sourcing rules for receipts from banks and financial services. 4 STATES 30 STATES 15 STATES indicated that they use the cost of performance sourcing method for receipts from telecommunications and ancillary service providers. indicated that they use the market-based sourcing method for receipts from telecommunications and ancillary service providers. said they follow the MTC sourcing rules for receipts from telecommunications and ancillary service providers. 13 STATES 21 STATES 6 STATES Telecommunications and Ancillary Service Providers LEGEND Cost of Performance Sourcing Method Only Market-based Sourcing Method Only Other Sourcing Method Market-based Sourcing Method and Other Sourcing Method Conforms to MTC Special Industry Rules No Corporate Income Tax No Response Disclaimer: Data based on information provided voluntarily by state departments of revenue for the 2016 Bloomberg BNA Survey of State Tax Departments. Some states declined to participate. ©2016 The Bureau of National Affairs, Inc. JO 06-20322 Sourcing Special Industry Receipts Special Industry Sourcing Rules Construction Contractors 13 states indicated that they have special industry sourcing rules that apply to construction contractors. TV and Radio Broadcasting 16 states indicated that they have special industry sourcing rules that apply to TV and radio broadcasters. Oil and Gas Pipelines 16 states indicated that they have special industry sourcing rules that apply to oil and gas pipelines. Trucking Companies 32 states indicated that they have special industry sourcing rules that apply to trucking companies. Airlines 30 states indicated that they have special industry sourcing rules that apply to airlines. indicated that they use the mileage-based sourcing method for receipts from airlines.
Transcript of Special Industry Sourcing Rules - Bloomberg BNA · Construction Contractors LEGEND. Cost of...
Construction Contractors
LEGEND
Cost of Performance Sourcing Method Only
Market-based Sourcing Method Only
Other Sourcing Method
Cost of Performance Sourcing Method and Other Sourcing Method
Market-based Sourcing Method and Other Sourcing Method
Conforms to MTC Special Industry Rules
No Corporate Income Tax
No Response
indicated that they use the cost of performance sourcing method for receipts from construction contractors.
indicated that they use the market-based sourcing method for receipts from construction contractors.
said they follow the MTC sourcing rules for construction contractors.
11 STATES 19 STATES 12 STATES
Airlines
LEGEND
Cost of Performance Sourcing Method Only
Market-based Sourcing Method Only
Mileage-based Sourcing Method Only
Other Sourcing Method
Mileage-based Sourcing Method and Other Sourcing Method
Cost of Performance Sourcing Method and Other Sourcing Method
Conforms to MTC Special Industry Rules
No Corporate Income Tax
No Response
indicated that they use the cost of performance sourcing method for receipts from airlines.
indicated that they use the market-based sourcing method for receipts from airlines.
said they follow the MTC sourcing rules for airlines.
2 STATES 6 STATES 11 STATES 14 STATES
Banks and Financial Services
LEGEND
Cost of Performance Sourcing Method Only
Market-based Sourcing Method Only
Other Sourcing Method
Market-based Sourcing Method and Other Sourcing Method
Cost of Performance Sourcing Method and Market-based Sourcing Method
Conforms to MTC Special Apportionment Formula
No Corporate Income Tax
No Response
Trucking Companies
LEGEND
Cost of Performance Sourcing Method Only
Market-based Sourcing Method Only
Mileage-based Sourcing Method Only
Other Sourcing Method
Mileage-based Sourcing Method and Other Sourcing Method
Conforms to MTC Special Industry Rules
No Corporate Income Tax
No Response
indicated that they use the cost of performance sourcing method for receipts from trucking companies.
indicated that they use the market-based sourcing method for receipts from trucking companies.
indicated that they use the mileage-based sourcing method for receipts from trucking companies.
said they follow the MTC sourcing rules for trucking companies.
2 STATES 4 STATES 28 STATES 14 STATES
Oil and Gas Pipelines
LEGEND
Cost of Performance Sourcing Method Only
Market-based Sourcing Method Only
Mileage-based Sourcing Method Only
Other Sourcing Method
Cost of Performance Sourcing Method and Other Sourcing Method
Market-based Sourcing Method and Other Sourcing Method
Cost of Performance, Market-based, and Mileage-based Sourcing Methods
No Corporate Income Tax
No Response
indicated that they use the cost of performance sourcing method for receipts from oil and gas pipelines.
indicated that they use the market-based sourcing method for receipts from oil and gas pipelines.
indicated that they use the mileage-based sourcing method for receipts from oil and gas pipelines.
(The MTC does not have model sourcing rules for oil and gas pipelines.)
5 STATES 14 STATES 9 STATES
Television and Radio Broadcasters
LEGEND
Cost of Performance Sourcing Method Only
Market-based Sourcing Method Only
Other Sourcing Method
Market-based Sourcing Method and Other Sourcing Method
Cost of Performance Sourcing Method and Market-based Sourcing Method
Cost of Performance Sourcing Method and Other Sourcing Method
Conforms to MTC Special Industry Rules
No Corporate Income Tax
No Response
indicated that they use the cost of performance sourcing method for receipts from TV and radio broadcasting.
indicated that they use the market-based sourcing method for receipts from TV and radio broadcasting.
said they follow the MTC sourcing rules for television and radio broadcasters.
9 STATES 15 STATES 7 STATES
indicated that they use the cost of performance sourcing method for receipts from banks and financial services.
indicated that they use the market-based sourcing method for receipts from banks and financial services.
said they follow the MTC sourcing rules for receipts from banks and financial services.
4 STATES 30 STATES 15 STATES
indicated that they use the cost of performance sourcing method for receipts from telecommunications and ancillary service providers.
indicated that they use the market-based sourcing method for receipts from telecommunications and ancillary service providers.
said they follow the MTC sourcing rules for receipts from telecommunications and ancillary service providers.
13 STATES 21 STATES 6 STATES
Telecommunications and Ancillary Service Providers
LEGEND
Cost of Performance Sourcing Method Only
Market-based Sourcing Method Only
Other Sourcing Method
Market-based Sourcing Method and Other Sourcing Method
Conforms to MTC Special Industry Rules
No Corporate Income Tax
No Response
Disclaimer: Data based on information provided voluntarily by state departments of revenue for the 2016 Bloomberg BNA Survey of State Tax Departments. Some states declined to participate.
©2016 The Bureau of National Affairs, Inc. JO 06-20322
Sourcing Special Industry Receipts
Special IndustrySourcing Rules
Construction Contractors13 states indicated that they have special industry sourcing rules that apply to construction contractors.
TV and Radio Broadcasting16 states indicated that they have special industry sourcing rules that apply to TV and radio broadcasters.
Oil and Gas Pipelines16 states indicated that they have special industry sourcing rules that apply to oil and gas pipelines.
Trucking Companies32 states indicated that they have special industry sourcing rules that apply to trucking companies.
Airlines30 states indicated that they have special industry sourcing rules that apply to airlines.
indicated that they use the mileage-based sourcing method for receipts from airlines.
