Utah Administrative Code

The Utah Administrative Code is the body of all effective administrative rules as compiled and organized by the Division of Administrative Rules (see Subsection 63G-3-102(5); see also Sections 63G-3-701 and 702).

NOTE: For a list of rules that have been made effective since January 1, 2020, please see the codification segue page.

NOTE TO RULEFILING AGENCIES: Use the RTF version for submitting rule changes.

R865. Tax Commission, Auditing.

Rule R865-3C. Corporation Income Tax.

As in effect on January 1, 2020

Table of Contents

R865-3C-1. Allocation of Net Income Pursuant to Utah Code Ann. Section 59-7-204.

(1) In general, the provisions of Section R865-6F-8 shall be applied to determine net income attributable to Utah for corporation income tax purposes.

(2) If a corporation derives income from sources within this state, but does not maintain an office within this state from which sales are negotiated or effected, the gross receipts attributable to Utah shall include all receipts of the corporation:

(a) for the performance of a service if the purchaser of the service receives a greater benefit of the service in this state than in any other state;

(b) for the sale of goods delivered to this state or shipped to a purchaser within this state, regardless of the F.O.B. point or other conditions of the sale;

(c) from a royalty in connection with real property if the real property is in this state;

(d) from other income in connection with real or tangible personal property if the real or tangible personal property is in this state; and

(e) in connection with intangible property if the intangible property is used in this state.


taxation, corporation tax

Date of Enactment or Last Substantive Amendment

April 12, 2012

Notice of Continuation

November 10, 2016

Authorizing, Implemented, or Interpreted Law


Additional Information


For questions regarding the content or application of rules under Title R865, please contact the promulgating agency (Tax Commission, Auditing). A list of agencies with links to their homepages is available at http://www.utah.gov/government/agencylist.html or from http://www.rules.utah.gov/contact/agencycontacts.htm.