15-31-311. Receipts factor for receipts in this state.
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/mt/title-15/chapter-31/part-3/15-31-311·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
15-31-311 . Receipts factor for receipts in this state.
(1)Receipts from the sale of tangible personal property are in this state as provided for in Article IV, subsection (11), of 15-1-601 .
(2)Receipts, other than receipts provided for in subsection (1), are in this state as provided for in Article IV, subsection (12), of 15-1-601 .