STATE APPORTIONMENT OF CORPORATE INCOME
(Formulas for tax year 2022 — as of January 1, 2022)
| State | |
|---|---|
| ALABAMA * | Sales |
| ALASKA* | 3 Factor |
| ARIZONA * | Sales/Double wtd Sales |
| ARKANSAS * | Sales |
| CALIFORNIA * | Sales |
| COLORADO * | Sales |
| CONNECTICUT | Sales |
| DELAWARE | Sales |
| DIST. OF COLUMBIA | Sales |
| FLORIDA | Double wtd Sales |
| GEORGIA | Sales |
| HAWAII * | 3 Factor |
| IDAHO * | Double wtd Sales |
| ILLINOIS * | Sales |
| INDIANA | Sales |
| IOWA | Sales |
| KANSAS * | 3 Factor |
| KENTUCKY * | Sales |
| LOUISIANA | Sales |
| MAINE * | Sales |
| MARYLAND | Sales |
| MASSACHUSETTS | Sales/Double wtd Sales |
| MICHIGAN | Sales |
| MINNESOTA | Sales |
| MISSISSIPPI | Sales/Other (1) |
| MISSOURI * | Sales |
| MONTANA * | Double wtd Sales |
| NEBRASKA | Sales |
| NEVADA | No State Income Tax |
| NEW HAMPSHIRE (3) | Double wtd Sales |
| NEW JERSEY | Sales |
| NEW MEXICO * | 3 Factor/Sales |
| NEW YORK | Sales |
| NORTH CAROLINA * | Sales |
| NORTH DAKOTA * | 3 Factor/Sales |
| OHIO | N/A (2) |
| OKLAHOMA | 3 Factor |
| OREGON | Sales |
| PENNSYLVANIA | Sales |
| RHODE ISLAND | Sales |
| SOUTH CAROLINA | Sales |
| SOUTH DAKOTA | No State Income Tax |
| TENNESSEE | Triple wtd Sales |
| TEXAS | Sales |
| UTAH | Sales |
| VERMONT | Double wtd Sales |
| VIRGINIA | Double wtd Sales/Sales |
| WASHINGTON | No State Income Tax |
| WEST VIRGINIA * | Sales |
| WISCONSIN * | Sales |
| WYOMING | No State Income Tax |
Source: Compiled by FTA from state sources.
Notes:
The formulas listed are for general manufacturing businesses. Some industries have a special formula different from the one shown.
* State has adopted substantial portions of the UDITPA (Uniform Division of Income Tax Purposes Act).
Slash (/) separating two formulas indicates taxpayer option or specified by state rules.
3 Factor = sales, property, and payroll equally weighted.
Double wtd Sales = 3 factors with sales double-weighted
Sales = single sales factor
(1) Mississippi provides different apportionment formulas based on specific type of business. A single sales factor formula is required if no specific business formula is specified.
(2) Ohio Tax Department publishes specific rules for situs of receipts under the CAT tax.
(3) New Hampshire will use a Single Sales Factor for tax years ending on or after 12/31/22.
