Relating to apportionment of income for interstate broadcasters; and prescribing an effective date.
Catchline/Summary:
Extends sunset for modified method of apportionment of business income of interstate broadcaster for purposes of corporate excise taxation. Extends sunset for modified method of apportionment of business income of interstate broadcaster for purposes of corporate excise taxation. Continues use of gross receipts from customers with in-state commercial domicile in numerator of apportionment percentage calculation. Requires gross receipts of broadcaster to be included in numerator if member of affiliated group filing consolidated state return, regardless of whether interstate broadcaster has taxable presence in state.]
First applies to tax years beginning on or after January 1, 2017.]
Takes effect on 91st day following adjournment sine die.
Chapter Number:
Chapter 73
Fiscal Impact:
Has Minimal Fiscal Impact
Revenue Impact:
No Revenue Impact, Statement Issued (Indeterminate Impact)
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