Dec 8, 2025 · The unitary business principle treats a group of legally separate entities—such as a parent corporation and its subsidiaries—as a single, integrated economic enterprise for state …

Jul 25, 2025 · The "unitary business principle," is a rule that decides when a state can tax a company's income that is earned in more than one place. It helps separate what income can …

Apr 14, 2015 · Under this test, if the operation of a portion of the business done within the state depends on or contributes to the operation of the business outside the state, the operations are...

In legal terms, a business is considered unitary if its operations within a state are dependent on or contribute to its operations outside that state. The term "unitary business" is often used in tax …

The unitary business principle is a concept in U.S. state corporate income tax law that determines whether the income of a multistate corporation can be apportioned among the states in which …

In Amoco Corp. v. Comm'r of Revenue, 658 N.W.2d 859, 865 (Minn. 2003), the court held that a business is unitary when the operation of the business within the state is dependent upon or …

A quick definition of unitary business: A unitary business is a company that has branches or offices in different states or countries. When it comes to paying state income tax, the company …