Sales factor

N.D. Cent. Code § 57-38.1-15
in effect
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57-38.1-15. Sales factor 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.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://ndlegis.gov/cencode/t57c38-1.pdf#nameddest=57-38p1-15Fetched: 10/16/2026

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