Payroll factor definition
Payroll factor means the payroll fraction computed under s. 71.04 (6) or 71.25 (8), Stats., and s. Tax 2.39.
Payroll factor means a fraction the numerator of which is the total amount paid in this state during the tax period by the taxpayer for compensation and the denominator of which is the total compensation paid everywhere during the tax period, except that compensation solely related to the production of nonoperat- ing revenues shall be excluded from the numerator and denomina- tor of the payroll factor and except that compensation related to the production of both operating and nonoperating revenue shall be partially excluded from the numerator and denominator of the payroll factor so as to exclude as near as possible the portion of compensation related to the production of nonoperating revenue. Compensation is paid in this state if the individual’s service is per- formed entirely within this state, or if the individual’s service is performed both within and outside this state but the service per- formed outside this state is incidental to the individual’s service within this state, or if some of the service is performed in this state and the base of operations or, if there is no base of operations, the place from which the service is directed or controlled is in this state or the base of operations or the place from which the service is directed or controlled is not in any state in which part of the ser- vice is performed and the individual’s residence is in this state. In this paragraph, “compensation” includes management and ser- vice fees paid to an affiliated service corporation pursuant to 15 USC 79.
Payroll factor means a fraction the numerator of which is the total amount paid in this state during the tax period by the taxpayer for compensation and the denominator of which is the total compensation paid everywhere during the tax period, except that compensation solely related to the production of nonoperat- ing revenues shall be excluded from the numerator and denomina- tor of the payroll factor and except that compensation related to the production of both operating and nonoperating revenue shall