(2) Numerator of sales (revenue) factor from freight, mail, and express. The total

81-03-09-31. (2) Numerator of sales (revenue) factor from freight, mail, and express. The total revenue of the taxpayer in this state during the income year for the numerator of the revenue factor from hauling freight, mail, and express must be attributable to this state as follows: (a) All receipts from shipments which both originate and terminate within this state. (b) That portion of the receipts from each movement or shipment passing through, into, or out of this state is determined by the ratio which the miles traveled by such movement or shipment in this state bears to the total miles traveled by such movement or shipment from point of origin to destination. (3) Numerator of sales (revenue) factor from passengers. The numerator of the sales (revenue) factor must include: (a) All receipts from the transportation of passengers (including mail and express handled in passenger service) which both originate and terminate within this state; and (b) That portion of the receipts from the transportation of interstate passengers (including mail and express handled in passenger service) determined by the ratio which revenue passenger miles in this state bear to the total everywhere. History: Effective July 1, 1985. General Authority: NDCC 57-38-56 Law Implemented: NDCC 57-38.1-01, 57-38.1-02, 57-38.1-05, 57-38.1-06, 57-38.1-07,