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2006 Utah Code - 59-7-317 — Sales factor for apportionment of business income.
59-7-317. Sales factor for apportionment of business income.The sales factor is a fraction, the numerator of which is the total sales of the taxpayer in this state during the tax period, and the denominator of which is the total sales of the taxpayer everywhere during the tax period.
Renumbered and Amended by Chapter 2, 1987 General Session
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