§ 210-A. Apportionment. 1. General. Business income and capital shall\nbe apportioned to the state by the apportionment factor determined\npursuant to this section. The apportionment factor is a fraction,\ndetermined by including only those receipts, net income, net gains, and\nother items described in this section that are included in the\ncomputation of the taxpayer's business income (determined without regard\nto the modification provided in subparagraph nineteen of paragraph (a)\nof subdivision nine of section two hundred eight of this article) for\nthe taxable year. The numerator of the apportionment fraction shall be\nequal to the sum of all the amounts required to be included in the\nnumerator pursuant to the provisions of this section and the denominator\nof the apportionment fraction shall be equal to the sum of all the\namounts required to be included in the denominator pursuant to the\nprovisions of this section.\n 2. Sales of tangible personal property, electricity, and real\nproperty. (a) Receipts from sales of tangible personal property where\nshipments are made to points within the state or the destination of the\nproperty is a point in the state shall be included in the numerator of\nthe apportionment fraction. Receipts from sales of tangible personal\nproperty where shipments are made to points within and without the state\nor the destination is within and without the state shall be included in\nthe denominator of the apportionment fraction.\n (b) Receipts from sales of electricity delivered to points within the\nstate shall be included in the numerator of the apportionment fraction.\nReceipts from sales of electricity delivered to points within and\nwithout the state shall be included in the denominator of the\napportionment fraction.\n (c) Receipts from sales of tangible personal property and electricity\nthat are traded as commodities, as the term "commodity" is defined in\nsection 475 of the internal revenue code, are included in the\napportionment fraction in accordance with clause (I) of subparagraph two\nof paragraph (a) of subdivision five of this section.\n (d) Net gains (not less than zero) from the sales of real property\nlocated within the state shall be included in the numerator of the\napportionment fraction. Net gains (not less than zero) from the sales of\nreal property located within and without the state shall be included in\nthe denominator of the apportionment fraction.\n 3. Rentals and royalties. (a) Receipts from rentals of real and\ntangible personal property located within the state are included in the\nnumerator of the apportionment fraction. Receipts from rentals of real\nand tangible personal property located within and without the state\nshall be included in the denominator of the apportionment fraction.\n (b) Receipts of royalties from the use of patents, copyrights,\ntrademarks, and similar intangible personal property within the state\nare included in the numerator of the apportionment fraction. Receipts of\nroyalties from the use of patents, copyrights, trademarks and similar\nintangibles within and without the state are included in the denominator\nof the apportionment fraction. A patent, copyright, trademark or similar\nintangible property is used in the state to the extent that the\nactivities thereunder are carried on in the state.\n (c) Receipts from the sales of rights for closed-circuit and cable\ntelevision transmissions of an event (other than events occurring on a\nregularly scheduled basis) taking place within the state as a result of\nthe rendition of services by employees of the corporation, as athletes,\nentertainers or performing artists are included in the numerator of the\napportionment fraction to the extent that such receipts are attributable\nto such transmissions received or exhibited within the state. Receipts\nfrom all sales of rights for closed-circuit and cable television\ntransmissions of an event are included in the denominator of the\napport
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