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2019 Statute



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79-3287.Same; sales in state; income-producing activity. Sales, other than sales of tangible personal property, are in this state if:

(a) the income-producing activity is performed in this state; or

(b) the income-producing activity is performed both in and outside this state and a greater proportion of the income-producing activity is performed in this state than in any other state, based on costs of performance.

History: L. 1963, ch. 485, § 17; April 25.



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2022. Powered by KLISS. Rendered: 2022-08-13T08:11:35. Head Rev No: 593009(E)