TAX GATEWAY

Alaska

Alaska Electronic Commerce Taxation

Statutes

Alaska Statute § 43.19.010, Art. IV(2) the Uniform Division of Income for Tax Purposes Act (UDITPA) allocation and apportionment provisions are applicable to taxpayers who have income from business activity that is taxable in Alaska and another state.
Alaska Statute § 43.20.065 Alaska has expanded the scope of UDITPA provisions by also applying them to taxpayers having income from "other sources" both inside and outside the state.

Commentaries

Vertex Inc. - Alaska

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