The North Carolina Department of Revenue has announced that it has adopted rules that would require corporate income taxpayers to use market-based sourcing rules for apportioning income to North Carolina from sales of other than tangible personal property, including income from sales of services and the licensing of intangibles. The rules were adopted on January […]
The post North Carolina ~ Corporate Income Tax: Market-Based Sourcing Rules Adopted, Sent to Rules Review Commission appeared first on Tax & Accounting Blog.