(1)  Except as provided in Subsection (2), the sales factor is a fraction, the numerator of which is the total sales of the taxpayer in this state during the tax period, and the denominator of which is the total sales of the taxpayer everywhere during the tax period.

Terms Used In Utah Code 59-7-317

  • Airline: means the same as that term is defined in Section 59-2-102. See Utah Code 59-7-302
  • Airline revenue ton miles: means , for an airline, the total revenue ton miles during the airline's tax period. See Utah Code 59-7-302
  • Sales: means all gross receipts of the taxpayer not allocated under Sections 59-7-306 through 59-7-310. See Utah Code 59-7-302
  • State: means any state of the United States, the District of Columbia, the Commonwealth of Puerto Rico, any territory or possession of the United States, and any foreign country or political subdivision thereof. See Utah Code 59-7-302
  • Taxpayer: means any corporation subject to the tax imposed by this chapter. See Utah Code 59-7-101
  • Utah revenue ton miles: means , for an airline, the total revenue ton miles within the borders of this state:
(i) during the airline's tax period; and
(ii) from flight stages that originate or terminate in this state. See Utah Code 59-7-302
(2)  The total sales of an airline in this state during the tax period attributable to transportation revenues in this state during the tax period for purposes of the numerator of the fraction described in Subsection (1) shall be calculated by determining the product of:

(a)  the total transportation revenues during the tax period of the airline; and

(b)  a fraction, the numerator of which is the Utah revenue ton miles and the denominator of which is the airline revenue ton miles.

Amended by Chapter 283, 2008 General Session

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