Connecticut – Guidance on single-sales factor apportionment and market-based sourcing

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May 01, 2017

Overview

On April 17, 2017, the Connecticut Department of Revenue Services issued Special Notice 2017(1),  providing guidance regarding single-sales factor apportionment and market-based sourcing, both applicable to the Corporation Business Income Tax beginning on or after January 1, 2016, and to the Income Tax (applicable to pass-through entities) beginning on or after January 1, 2017.

Download Connecticut – Guidance on single-sales factor apportionment and market-based sourcing

Connecticut Special Notice provides guidance on single-sales factor apportionment and market-based sourcing

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