Conn. Agencies Regs. § 12-711(b)-9 - Earnings of salespersons
(a) Where
compensation of a salesperson, agent or other employee is based in whole or in
part upon commissions from sales, Connecticut adjusted gross income derived
from or connected with sources within Connecticut is determined by multiplying
the gross compensation earned from sales everywhere, determined as if the
nonresident were a resident, by a fraction, the numerator of which is the
amount of sales made within Connecticut and the denominator of which is the
amount of sales made everywhere. The "amount of sales" is determined on the
same basis as that on which the amount of sales is determined for purposes of
figuring such individual's commissions. The determination of whether sales are
made within Connecticut or elsewhere is based upon where the salesperson, agent
or employee performs the activities in obtaining the order, not the location of
the formal acceptance of the contract.
(b) While this section pertains to Section
12-711(b)
of the general statutes, for purposes of supplementary interpretation, as the
phrase is used in Section
12-2
of the general statutes, the adoption of this section is authorized by Section
12-701(c)
of the general statutes.
Notes
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