S.B.
136
APPORTIONMENT OF BUSINESS INCOME AMENDMENTS
senate committee
Amendments
Amendment 1 February 1, 2008 11:44 am
Senator Wayne L. Niederhauser
proposes the following amendments:
1. Page
2, Lines 47 through 54
:
47
(3) (a) Subject to Subsection (3)(b), a receipt from the performance of a service is
48
considered to be in this state if
{
:
49
(i)
}
the purchaser of the service receives
{
the
}
a greater
benefit of the service in this
state
{
; or
}
than in any other state.
50
{
(ii) the receipt is otherwise attributable to this state's marketplace.
}
51
(b) In accordance with Title 63, Chapter 46a, Utah Administrative Rulemaking Act, the
52
commission may by rule prescribe the circumstances under which
{
:
53
(i)
}
a purchaser of a service receives
{
the
}
a greater
benefit of the service in this state
{
;
or
}
than in any other state.
54
{
(ii) a receipt is otherwise attributable to this state's marketplace.
}
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