The sales factor is a fraction, the numerator of which is the total sales of the taxpayer in this state during the tax period and the denominator of which is the total sales of the taxpayer everywhere during the tax period.
N.D. Cent. Code § 57-38.1-15
Sales factor
Known as the Uniform Division of Income for Tax Purposes Act
The act spans §§ 57-38.1-01 to 57-38.1-21 (24 sections).
Official source: North Dakota Legislative Branch. Reproduced from public-domain North Dakota statutes; confirm against the official source for the current text. Not legal advice.