If you have any questions regarding apportionment, then please refer to our fact sheet.
Apportionment Provision for Business and Occupation Tax
Under current law, income is taxed in the jurisdiction where the majority of the activity takes place, and credits apply if your business pays tax in another jurisdiction. Effective January 1, 2008, specific rules for allocating and apportioning income when a business engages in business activity within multiple jurisdictions will apply. The allocation and apportionment will vary depending on the classification under which income is reported:
Specific provisions apply to newspaper and publishing businesses which exempt them from the apportionment requirements.