(a) For purposes
of this section, the following definitions shall apply:
(1) "Commercial transportation company" means
any business organization:
a. Other than an
airline, or communication or energy company, that is paid to transport
packages, materials, equipment, freight, mail, or other products from one point
to another for a customer; or
b.
That transports individuals for a fee, other than the organization's employees,
from one point to another;
(2) "Mobile payroll" means the total
compensation for vehicle drivers and any service personnel such as tour guides,
conductors, or other attendants determined in accordance with
Rev
304.03(a);
(3) "Mobile property" means any vehicles used
by a commercial transportation company for transporting:
a. Passengers;
b. Packages;
c. Materials;
d. Equipment;
e. Freight;
f. Mail or other products; or
g. Any related equipment that generally moves
from location to location within the organization's transportation system;
(4) "Non-mobile payroll"
means the total compensation determined in accordance with
Rev 304.03 for all
employees of the business organization, other than vehicle drivers and any
service personnel;
(5) "Non-mobile
property" means:
a. Fixed tangible personal
property used in the operation of a commercial transportation company;
and
b. Located at a particular
place of business;
(6)
"Non-transportation income" means all receipts of the business organization
other than those classified as transportation income;
(7) "Revenue miles" means the distance
passengers, packages, materials, equipment, freight, mail, or other products
were transported for a fee; and
(8)
"Transportation income" means:
a. The
receipts from transporting passengers, packages, materials, equipment, freight,
mail, or other products; and
b. The
sale of products or services associated with such transportation such as food,
beverages, liquor, magazines, or insurance for loss or
damage.
(b)
Commercial transportation companies shall apportion their income to New
Hampshire using the apportionment provisions contained in
RSA
77-A:3,
Rev 304.02,
Rev 304.03,
Rev 304.04, and Rev
304.041, subject to the adjustments in (c), (d), and (e), below.
(c) The property factor's components shall be
calculated utilizing the following provisions:
(1) The property factor shall be the sum of
average New Hampshire mobile property and average New Hampshire non-mobile
property, divided by the sum of average mobile property everywhere and average
non-mobile property everywhere;
(2)
Average New Hampshire non-mobile property, and average non-mobile property
everywhere shall be calculated using the provisions of
Rev
304.02;
(3) Average mobile property everywhere shall
include the average value, as provided in
Rev
304.02(j), of all mobile property
owned, rented, and used by the business organization;
(4) Average New Hampshire mobile property
shall equal average mobile property everywhere:
a. Multiplied by New Hampshire revenue miles;
and
b. Divided by total revenue
miles; and
(5) The
property factor shall be expressed by formula as follows:
|
Average Mobile Property Everywhere
|
X
|
NH Revenue Miles
---------------------------
Total Revenue Miles
|
=
|
Average NH Mobile
Property
|
|
Average NH Mobile Property
|
+
|
Average NH Non-Mobile Property
|
Total Average NH Property
|
|
---------------------------------------------------------------------------------
|
=
|
----------------------------------
|
|
Average Mobile Property Everywhere
|
+
|
Average Non-Mobile Property Everywhere
|
Total Average Property Everywhere
|
(d) The payroll factor's components shall be
calculated utilizing the following provisions:
(1) The payroll factor shall be the sum of
New Hampshire mobile payroll and New Hampshire non-mobile payroll, divided by
the sum of mobile payroll everywhere and non-mobile payroll
everywhere;
(2) New Hampshire
non-mobile payroll, and non-mobile payroll everywhere, shall be calculated
using the provisions of
Rev
304.03;
(3) Mobile payroll everywhere shall include
the total compensation of the business organization for vehicle drivers and any
service personnel such as tour guides, conductors or other attendants;
(4) New Hampshire mobile payroll
shall equal mobile payroll everywhere:
a.
Multiplied by New Hampshire revenue miles;
b. Divided by total revenue miles; and
(5) The payroll factor
shall be expressed by formula as follows:
|
Mobile Payroll Everywhere
|
X
|
NH Revenue Miles
----------------------------
Total Revenue Miles
|
=
|
NH Mobile Payroll
|
|
NH Mobile Payroll
|
+
|
+ NH Non-Mobile Payroll
|
Total NH Payroll
|
|
---------------------------------------------------------------------------------
|
=
|
----------------------------------
|
|
Mobile Payroll Everywhere
|
+
|
Non-Mobile Payroll Everywhere
|
Total Payroll Everywhere
|
(e) The sales factor's components shall be
calculated utilizing the following provisions:
(1) The sales factor shall be the sum of New
Hampshire transportation income and New Hampshire non-transportation income,
divided by the sum of transportation income everywhere and non-transportation
income everywhere;
(2) New
Hampshire non-transportation income and non-transportation income everywhere
shall be calculated using the provisions of
Rev 304.04 and Rev
304.041;
(3) Transportation income
everywhere shall include the total transportation income of the business
organization;
(4) New Hampshire
transportation income shall equal transportation income everywhere:
a. Multiplied by New Hampshire revenue miles;
and
b. Divided by total revenue
miles; and
(5) The sales
factor shall be expressed by formula as follows:
|
Transportation Income Everywhere
|
X
|
NH Revenue Miles
-------------------------
Total Revenue Miles
|
=
|
NH Transportation Income
|
|
NH Transportation Income
|
+
|
NH Non-Transportation
Sales
|
Total NH Sales
|
|
---------------------------------------------------------------------------------------
|
=
|
-----------------------------
|
|
Transportation Income Everywhere
|
+
|
Non-Transportation Sales Everywhere
|
Total Everywhere Sales
|
(f) The business organization shall maintain
the records necessary to substantiate the revenue miles and the receipts for
all passengers, packages, materials, equipment, freight, mail, or other
products when the transportation service commences or terminates in New
Hampshire.
Notes
N.H. Admin. Code
§
Rev 304.11
#6853, eff 9-23-98 (formerly
Rev
304.10); ss by #8709, eff
8-25-06
Amended byVolume
XXXV Number 06, Filed February 12, 2015 , Proposed by #10758,
Effective 1/16/2015,
Expires1/16/2025.
Amended by
Volume
XLI Number 14, Filed April 8, 2021, Proposed by #13177, Effective
3/6/2021, Expires
3/6/2021
