Their unitary business approach extends to multi-corporate enterprises through a requirement of combined reporting for unitary groups of corporations. The contribution and dependency test refers to where the operation of the portion of the business done within that state is dependent upon or contributes to the operation of the business without the state, then the operations are unitary. Unity of use -evidenced by a strong centralized executive force. Combined reporting even extends to multinational companies . There are three issues involved with electronic commerce and state income tax issues.
Nexus again refers to the domicile of the company.
Public Law 86-272 again deals with the solicitation of business. Actually maintaining a Web site with an in-state server may exceed the solicitation of orders. Digitized product such as software, movies, or music albums may not be considered intangible property. Here are the latest current developments in the area of apportionment of income. Tangible and intangible properties are sourced differently for purposes of the sales factor.