@AmyC
Not my state, unfortunately. New Jersey's Form NJ-NR-A, Business Allocation Schedule, Section 3, lines 2a-2c specifically refer to "Total Receipts from All Sales, Services and Other Business Transactions" in New Jersey and everywhere. The instructions emphasize that "receipts" means gross revenue, not net income. The Business Allocation Percentage, which is subsequently applied to the tax due, is the ratio of the Total Receipts in N.J. to Total Receipts everywhere.
