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Definition of Sale for Article 9A Receipts Factor

Published: May 18, 2023

Division of Tax Appeals Administrative Law Judge determined Sunoco’s sale of oil pursuant to buy or sell arrangements was not a sale for purposes of computing New York State Article 9-A sales factor. The Matter of Sunoco Inc. Combined Affiliates could impact the definition of sale.

Source: natlawreview.com

Related Topics:

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