Relating to apportionment of income of interstate broadcasters; and prescribing an effective date.
Catchline/Summary:
Modifies method of apportionment of business income of interstate broadcaster for purposes of corporate excise taxation. Modifies method of apportionment of business income of interstate broadcaster for purposes of corporate excise taxation. In numerator of apportionment calculation, replaces ratio based on viewing audience with gross receipts from customers with in-state commercial domicile.
Applies to tax years beginning on or after January 1, 2014, and before January 1, [2020] 2017.
Directs Legislative Revenue Officer to make report to Legislative Assembly addressing impact and utilization of apportionment method as modified in Act.
Takes effect on 91st day following adjournment sine die.
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HB 4138
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