43-1131. Definitions


As used in this article, unless the context otherwise requires:


1. "Business income" means income arising from transactions and activity in the
regular course of the taxpayer's trade or business and includes income from tangible and
intangible property if the acquisition, management and disposition of the property
constitute integral parts of the taxpayer's regular trade or business operations.


2. "Commercial domicile" means the principal place from which the trade or business
of the taxpayer is directed or managed.


3. "Compensation" means wages, salaries, commissions and any other form of
remuneration paid to employees for personal services.


4. "Nonbusiness income" means all income other than business income.


5. "Sales" means all gross receipts of the taxpayer not allocated under this
article.


6. "State" means any state of the United States, the District of Columbia, the
commonwealth of Puerto Rico, any territory or possession of the United States and any
foreign country or political subdivision thereof.


7. "Taxpayer" means any person subject to the tax imposed by this title.