1075.1 Items Included in Gross Receipts.

Gross receipts, as used in Section 12–20–100, include all receipts from operations within the State, and also other profit and loss items with a local situs. Intangible income from intangibles used in the conduct of the business within this State is included in gross receipts. HISTORY: Added by State Register Volume 27, Issue No. 6, Part 2, eff June 27, 2003. ARTICLE 24 MISCELLANEOUS TAXES