Form 58 - Partnership Income Tax Return - 2006 Page 2
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5North Dakota Office of State Tax Commissioner
2006 Form 58, page 2
Schedule FACT
Calculation of North Dakota Apportionment Factor
IMPORTANT: All partnerships must complete the applicable portions of this schedule as follows:
100% ND partnership: If the partnership conducts all of its business within North Dakota, skip lines 1 through 13,
and enter 1.000000 on line 14.
Multistate partnership: If the partnership conducts its business within and without North Dakota, complete
lines 1 through 14 of this schedule. However, if all of the partners consist of only North Dakota resident
individuals, estates, and trusts, skip lines 1 through 13, enter 1.000000 on line 14, and check this box
Column 1
Column 2
Column 3
Property factor
North Dakota
Factor
Total
Average value at original cost of real and tangible
(Col. 2 ÷ Col. 1)
personal property used in the business. Exclude
construction in progress.
Result must be
carried to six
decimal places
1
1
Inventories
2
2
Buildings and other fixed depreciable assets
3
3
Depletable assets
4
4
Land
5
5
Other assets (Attach schedule)
6
6
Rented property (Annual rental multiplied by 8)
7
7
Total property (Add lines 1 through 6)
Payroll factor
8
Wages, salaries, commissions and other compensation of
employees reported on Federal Form 1065 (If the amount
reported in Column 2 does not agree with the total
compensation reported for North Dakota unemployment
8
insurance purposes, attach an explanation.)
Sales factor
9
Gross receipts or sales, less returns and allowances
9
(from Federal Form 1065, page 1, line 1c)
10
10
Sales delivered or shipped to North Dakota destinations
11a
11 a
Sales shipped from North Dakota to the U.S. Government
b
Sales shipped from North Dakota to purchasers in a state or foreign country
11b
where the partnership does not have a filing requirement
12
12
Total sales (Add lines 9 through 11b)
13
13
Sum of factors (Add lines 7, 8, and 12 in Column 3)
14 Apportionment factor
(Divide line 13 by 3.0; however, if line 7, 8, or 12 of Column 1 is zero, divide
14
line 13 by the number of factors (on lines 7, 8, and 12) showing an amount greater than zero in Column 1
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