Yes. The apportionment formula will differ depending on the type of taxpayer and elections made. Please see the attached chart as well as the examples attached. The first example shows the standard apportionment calculation that is applied to both the franchise and excise tax base when no elections have been made. The second example shows the apportionment calculation for the franchise tax base when consolidated net worth (CNW) applies and an affiliate (not the taxpayer) has elected the single sales factor (SSF). The third example shows the franchise and excise tax apportionment calculations for a manufacturer that is a member of a CNW affiliated group and the manufacturer has made the SSF election. The fourth example shows the franchise and excise apportionment calculations for a manufacturer that has made the SSF election but is not a member of an affiliated group electing CNW.
Besides what is discussed here, there are additional rules regarding the apportionment for financial institution affiliated group members or taxpayers that are common carriers, air carriers or air express carriers.
For more information, see Important Notice 17-11.