New York Codes, Rules and Regulations
Title 20 - DEPARTMENT OF TAXATION AND FINANCE
Chapter I - Franchise and Certain Business Taxes
Subchapter E - Franchise Tax On Transportation And Transmission Corporations
Part 41 - Allocation Of Gross Earnings By Telephone And Telegraph Corporations From Transmission Services
Section 41.4 - Computation of the revenue-producing circuit miles factor
Current through Register Vol. 44, No. 51, December 21, 2022
(a) The revenue-producing circuit miles factor is determined by:
(b) The term communications pathways means any conduit, wire, cable, fiber optical path, microwave signal path, radio signal path or other pathways over which transmissions can be carried. The average length in miles of the revenue-producing communications pathway of satellite repeater facilities or other satellite communications facilities is deemed to be the shortest distance over the surface of the earth between the point on the earth from which signals are sent to the satellite and the point on the earth where such signals are received from the satellite. The average length of revenue-producing communications pathways is computed on a quarterly basis. At the option of the taxpayer, a more frequent basis such as monthly, weekly or daily may be used. The same basis must be used consistently with respect to such pathways within and without New York State.
(c) The term channel means the smallest discrete circuit or other means whereby a message, conversation, data set or signal may be transmitted, which cannot be subdivided without destroying or diminishing its capacity to carry such transmissions.