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Alaska Administrative Code (Last Updated: January 12, 2017) |
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Title 15. Revenue. |
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Chapter 15.19. Multistate Tax Compact. |
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Article 15.19.6. Sales Factor. |
Section 15.19.291. Sales of tangible personal property to the United States Government in this state.
Latest version.
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Gross receipts from sales of tangible personal property to the United States government are in this state if the property is shipped from an office, store, warehouse, factory, or other place of storage in this state. For the purpose of this section, only sales for which the United States government makes direct payment to the seller under the terms of a contract constitute sales to the United States government. Thus, as a general rule, sales by a subcontractor to the prime contractor, the party to the contract with the United States government, do not constitute sales to the United States government.
Authorities
43.05.080;43.19.010