15-31-311. Sales factor for sales in this state. (1) Sales of tangible personal property are in this state if:
     (a) the property is delivered or shipped to a purchaser, other than the United States government, within this state regardless of the f.o.b. point or other conditions of the sale; or
     (b) the property is shipped from an office, store, warehouse, factory, or other place of storage in this state and:
     (i) the purchaser is the United States government; or
     (ii) the taxpayer is not taxable in the state of the purchaser.
     (2) Sales, other than sales of tangible personal property, are in this state if:
     (a) the income-producing activity is performed in this state; or
     (b) the income-producing activity is performed both in and outside this state and a greater proportion of the income-producing activity is performed in this state than in any other state, based on costs of performance.

     History: En. Sec. 3, Ch. 166, L. 1933; re-en. Sec. 2297.1, R.C.M. 1935; amd. Sec. 1, Ch. 219, L. 1957; amd. Sec. 1, Ch. 143, L. 1969; amd. Sec. 55, Ch. 516, L. 1973; amd. Sec. 2, Ch. 5, L. 1974; R.C.M. 1947, 84-1503(16), (17).