Statutes, codes, and regulations
New York Codes, Rules and Regulations
Title 20 - DEPARTMENT OF TAXATION AND FINANCEChapter II - Income Taxes and Estate TaxesSubchapter A - New York State Personal Income Tax Under Article 22 Of The Tax LawArticle 3 - NonresidentsPart 132 - New York Adjusted Gross Income of a Nonresident Individual
Income and Deductions Partly from New York State Sources
Section 132.14 - Business carried on partly within and partly without New York State

N.Y. Comp. Codes R. & Regs. tit. 20 § 132.14

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Current through Register Vol. 46, No. 51, December 18, 2024
Section 132.14 - Business carried on partly within and partly without New York State

A business, trade, profession or occupation (as distinguished from personal services as an employee) is carried on partly within and partly without New York State when one or more of the activities described in of section 132.4(a) of this Part is systematically and regularly carried on within New York State and one or more of such activities is systematically and regularly carried on outside New York State, or when one or more of such activities is systematically and regularly carried on both within and without New York State.

N.Y. Comp. Codes R. & Regs. Tit. 20 § 132.14