In general, effective for taxable years beginning on or after January 1, 2018, corporations engaged in multistate business activity, except for those subject to special apportionment, are required to apportion to this State all apportionable income using only the sales factor.

For information on determining the apportionment factor for tax years prior to January 1, 2018, please see the applicable prior tax year's Corporate Tax Technical Bulletin.

For more information, see G.S. 105-130.4.

Sales Factor