Section 25 Numerator of the Property Factor
| Library | Tax Law 2009 |
The numerator of the property factor includes property in transit between locations of the taxpayer or between buyer and seller (but only if it is included in the denominator
in accordance with the taxpayer’s regular method of accounting) if Missouri is the state of destination. 12 C.S.R. § 10-2.075(23). Mobile property located both within and outside Missouri during the tax period is included in the numerator in Missouri on the basis of its total time within Missouri. Id. An automobile assigned to a...
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