Apportionment formula computation.
(a)#
For taxable years beginning after December 31, 2007, if both the numerator and the denominator of the sales factor under sub. (9) related to a taxpayer’s remaining net income are zero, none of the taxpayer’s remaining net income is apportioned to this state.
(b)#
For taxable years beginning after December 31, 2007, if the numerator of the sales factor under sub. (9) related to a taxpayer’s remaining net income is a negative number and the denominator of the sales factor under sub. (9) related to a taxpayer’s remaining net income is a positive number, a negative number, or zero, none of the taxpayer’s remaining net income is apportioned to this state.
(c)#
For taxable years beginning after December 31, 2007, if the numerator of the sales factor under sub. (9) related to a taxpayer’s remaining net income is a positive number and the denominator of the sales factor under sub. (9) related to a taxpayer’s remaining net income is zero or a negative number, all of the taxpayer’s remaining net income is apportioned to this state.