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Are patent and copyright royalties included in the sales factor?

April 26, 2017copyright Factor included patent royalties sales

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Are patent and copyright royalties included in the sales factor?

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Gross receipts from patent and copyright royalties are included in the sales factor only if the royalties are apportionable income. Patent and copyright royalties and technical assistance fees are apportionable income if they are the principal source of the taxpayer’s gross receipts, and they are allocable income if they are not the principal source of the taxpayer’s gross receipts.