Alaska Administrative Code
Title 15 - Revenue
Chapter 19 - Multistate Tax Compact
Article 1 - Division of Income
15 AAC 19.021 - Two or more businesses of a single taxpayer
Current through February 27, 2024
(a) A taxpayer may have more than one "trade or business." In such cases, it is necessary to determine the business income attributable to each separate trade or business. The income of each business is then apportioned by an apportionment formula which takes into consideration the instate and outstate factors which relate to the trade or business the income of which is being apportioned. Accordingly, the amount of business income attributable to the taxpayer's trade or business activities in the state is determined by applying an appropriate apportionment formula to the business income of each business.
(b) The determination of whether the activities of the taxpayer constitute a single trade or business or more than one trade or business will turn on the facts in each case. In general, the activities of the taxpayer will be considered a single business if there is evidence to indicate that the segments under consideration are integrated with, dependent upon or contribute to each other and the operations of the taxpayer as a whole. The following factors are considered to be good indicia of a single trade or business, and the presence of any of these factors creates a strong presumption that the activities of the taxpayer constitute a single trade or business:
Authority:AS 43.05.080
AS 43.19.010