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Rule Title: DE MINIMIS ACTIVITIES
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Department: REVENUE, DEPARTMENT OF
Chapter: CORPORATE MULTISTATE ACTIVITIES
Subchapter: Public Law 86-272
 
Latest version of the adopted rule presented in Administrative Rules of Montana (ARM):

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42.26.504    DE MINIMIS ACTIVITIES

(1) De minimis activities are those that, when taken together, establish only a trivial connection with Montana. An activity conducted within Montana on a regular or systematic basis or pursuant to a company policy (whether such policy is in writing or not) shall normally not be considered trivial. Whether or not an activity consists of a trivial or non-trivial connection with Montana is to be measured on both a qualitative and quantitative basis. If such activity either qualitatively or quantitatively creates a non-trivial connection with Montana, then such activity exceeds the protection of P.L. 86-272. Establishing that the disqualifying activities only account for a relatively small part of the business conducted within Montana is not determinative of whether a de minimis level of activity exists. The relative economic importance of the disqualifying in-state activities, as compared to the protected activities, does not determine whether the conduct of the disqualifying activities within Montana is inconsistent with the limited protection afforded by P.L. 86-272.

History: Sec. 15-1-201 and 15-31-313, MCA; IMP, Sec. 15-1-601, 15-31-301, 15-31-302, 15-31-303, 15-31-304, 15-31-305, 15-31-306, 15-31-307, 15-31-308, 15-31-309, 15-31-310, 15-31-311, and 15-31-312, MCA; NEW, 2004 MAR p. 1035, Eff. 4/23/04.


 

 
MAR Notices Effective From Effective To History Notes
4/23/2004 Current History: Sec. 15-1-201 and 15-31-313, MCA; IMP, Sec. 15-1-601, 15-31-301, 15-31-302, 15-31-303, 15-31-304, 15-31-305, 15-31-306, 15-31-307, 15-31-308, 15-31-309, 15-31-310, 15-31-311, and 15-31-312, MCA; NEW, 2004 MAR p. 1035, Eff. 4/23/04.
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