New York Codes Rules Regulations (Last Updated: March 27,2024) |
TITLE 20. Department of Taxation and Finance |
Chapter II. Income Taxes and Estate Taxes |
Subchapter A. New York State Personal Income Tax Under Article 22 of the Tax Law |
Article 3. Nonresidents |
Part 132. New York Adjusted Gross Income of a Nonresident Individual |
Income and Deductions Partly from New York State Sources |
Sec. 132.14. Business carried on partly within and partly without New York State
Latest version.
- A business, trade, profession or occupation (as distinguished from personal services as an employee) is carried on partly within and partly without New York State when one or more of the activities described in of section 132.4(a) of this Part is systematically and regularly carried on within New York State and one or more of such activities is systematically and regularly carried on outside New York State, or when one or more of such activities is systematically and regularly carried on both within and without New York State.