§ 44-13-10 Apportionment of earnings frombusiness partially within state. – In the case of every corporation carrying on business both within and outsideof this state, its entire gross earnings from its operation for the precedingcalendar year, or for the portion of the year that the corporation has carriedon business within this state, shall be apportioned to this state as follows:
(1) In the case of an express corporation carrying on itsbusiness on steamboats, steam or electric railroads, or street railways, and inthe case of a corporation whose principal business is a steamboat or ferryboatbusiness as a common carrier, the total amount of gross earnings from allsources within this state for the calendar year or portion thereof nextpreceding;
(2) In the case of a common carrier steam or electricrailroad or street railway corporation a proportion as the total mileage oftracks operated by the corporation for steam or electric railroad or streetrailway purposes within this state, exclusive of sidings and turnouts, onDecember 31 next preceding, bears to the total mileage of tracks then operatedby the corporation for these purposes, both within and outside of this state;
(3) In the case of any corporation operating as a commoncarrier dining, sleeping, chair, or parlor car corporation, but not in the caseof a public steam or electric railroad or street railway corporation operatingcars as a part of or incidental to its railroad or railway business within thisstate, a proportion as the number of miles the cars were operated in this stateduring the year ending December 31 next preceding bears to the total number ofmiles the cars were then operated for these purposes both within and outside ofthis state;
(4) In the case of a public service telegraph, cable, ortelecommunications corporation, or corporation which is manufacturing, selling,distributing and/or transmitting to the public currents of electricity to beused for light, heat, or motive power, the total amount of gross earningswithin this state for the calendar year; provided, however, that gross earningsfrom providing mobile telecommunications services shall be apportioned to thisstate where the customer's primary place of use, as determined in accordancewith the mobile Telecommunications Sourcing Act (4 U.S.C. §§ 116– 126), is within this state.
(5) In the case of a corporation whose principal business ismanufacturing, selling and/or distributing to the public illuminating orheating gas or water, a proportion as the total miles of mains operated by thecorporation within this state on December 31 next preceding bears to the totalmileage of mains or wires operated by the corporation both within and outsideof this state;
(6) In any case to which these proportions are not equitablyapplicable, in the proportion that is equitable.
§ 44-13-10 Apportionment of earnings frombusiness partially within state. – In the case of every corporation carrying on business both within and outsideof this state, its entire gross earnings from its operation for the precedingcalendar year, or for the portion of the year that the corporation has carriedon business within this state, shall be apportioned to this state as follows:
(1) In the case of an express corporation carrying on itsbusiness on steamboats, steam or electric railroads, or street railways, and inthe case of a corporation whose principal business is a steamboat or ferryboatbusiness as a common carrier, the total amount of gross earnings from allsources within this state for the calendar year or portion thereof nextpreceding;
(2) In the case of a common carrier steam or electricrailroad or street railway corporation a proportion as the total mileage oftracks operated by the corporation for steam or electric railroad or streetrailway purposes within this state, exclusive of sidings and turnouts, onDecember 31 next preceding, bears to the total mileage of tracks then operatedby the corporation for these purposes, both within and outside of this state;
(3) In the case of any corporation operating as a commoncarrier dining, sleeping, chair, or parlor car corporation, but not in the caseof a public steam or electric railroad or street railway corporation operatingcars as a part of or incidental to its railroad or railway business within thisstate, a proportion as the number of miles the cars were operated in this stateduring the year ending December 31 next preceding bears to the total number ofmiles the cars were then operated for these purposes both within and outside ofthis state;
(4) In the case of a public service telegraph, cable, ortelecommunications corporation, or corporation which is manufacturing, selling,distributing and/or transmitting to the public currents of electricity to beused for light, heat, or motive power, the total amount of gross earningswithin this state for the calendar year; provided, however, that gross earningsfrom providing mobile telecommunications services shall be apportioned to thisstate where the customer's primary place of use, as determined in accordancewith the mobile Telecommunications Sourcing Act (4 U.S.C. §§ 116– 126), is within this state.
(5) In the case of a corporation whose principal business ismanufacturing, selling and/or distributing to the public illuminating orheating gas or water, a proportion as the total miles of mains operated by thecorporation within this state on December 31 next preceding bears to the totalmileage of mains or wires operated by the corporation both within and outsideof this state;
(6) In any case to which these proportions are not equitablyapplicable, in the proportion that is equitable.
§ 44-13-10 Apportionment of earnings frombusiness partially within state. – In the case of every corporation carrying on business both within and outsideof this state, its entire gross earnings from its operation for the precedingcalendar year, or for the portion of the year that the corporation has carriedon business within this state, shall be apportioned to this state as follows:
(1) In the case of an express corporation carrying on itsbusiness on steamboats, steam or electric railroads, or street railways, and inthe case of a corporation whose principal business is a steamboat or ferryboatbusiness as a common carrier, the total amount of gross earnings from allsources within this state for the calendar year or portion thereof nextpreceding;
(2) In the case of a common carrier steam or electricrailroad or street railway corporation a proportion as the total mileage oftracks operated by the corporation for steam or electric railroad or streetrailway purposes within this state, exclusive of sidings and turnouts, onDecember 31 next preceding, bears to the total mileage of tracks then operatedby the corporation for these purposes, both within and outside of this state;
(3) In the case of any corporation operating as a commoncarrier dining, sleeping, chair, or parlor car corporation, but not in the caseof a public steam or electric railroad or street railway corporation operatingcars as a part of or incidental to its railroad or railway business within thisstate, a proportion as the number of miles the cars were operated in this stateduring the year ending December 31 next preceding bears to the total number ofmiles the cars were then operated for these purposes both within and outside ofthis state;
(4) In the case of a public service telegraph, cable, ortelecommunications corporation, or corporation which is manufacturing, selling,distributing and/or transmitting to the public currents of electricity to beused for light, heat, or motive power, the total amount of gross earningswithin this state for the calendar year; provided, however, that gross earningsfrom providing mobile telecommunications services shall be apportioned to thisstate where the customer's primary place of use, as determined in accordancewith the mobile Telecommunications Sourcing Act (4 U.S.C. §§ 116– 126), is within this state.
(5) In the case of a corporation whose principal business ismanufacturing, selling and/or distributing to the public illuminating orheating gas or water, a proportion as the total miles of mains operated by thecorporation within this state on December 31 next preceding bears to the totalmileage of mains or wires operated by the corporation both within and outsideof this state;
(6) In any case to which these proportions are not equitablyapplicable, in the proportion that is equitable.
