43-1147
|
43-1147. Situs of sales of other than tangible personal property Sales, other than sales of tangible personal property, are in this state if any of the following apply: 1. The income producing activity is performed in this state. 2. The income producing activity is performed both in and outside this state and a greater proportion of the income producing activity is performed in this state than in any other state, based on costs of performance. |