PDF document
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Schedule
                          Wisconsin Apportionment Percentage
                                               for Broadcasters
 Wisconsin DepartmentA-08 File with Wisconsin Form 1NPR, 2, 3, 4, 4T, 5S, or 6                                        2024
   of Revenue             Read instructions before filling in this schedule
Name                                                                                                      Identifying Number

                                                                                                Wisconsin             Total Company

 1  Sales of tangible personal property delivered or shipped to 
   Wisconsin purchasers:
     a  Shipped from outside Wisconsin  . . . . . . . . . . . . . . . . . . .               1a             .00
     b  Shipped from within Wisconsin  . . . . . . . . . . . . . . . . . . . .              1b             .00
 2  Sale of tangible personal property shipped from Wisconsin to:
     a  The federal government within Wisconsin . . . . . . . . . . . .                     2a             .00
     b  The federal government in a state where the taxpayer 
        would not be taxable under P .L . 86-272   . . . . . . . . . . . . .                2b             .00
     c  Purchasers in a state where the taxpayer would not be 
        taxable under P .L . 86-272  . . . . . . . . . . . . . . . . . . . . . . . .        2c             .00
 3  Double throwback sales . . . . . . . . . . . . . . . . . . . . . . . . . . . . .        3              .00
 4  Total sales of tangible personal property (for Wisconsin 
   column, add lines 1a through 3)   . . . . . . . . . . . . . . . . . . . . . .            4              .00    4                 .00
 5  Gross receipts from the use of computer software if the 
   purchaser or licensee used the software in Wisconsin  . . . . .                          5              .00
 6  Total gross receipts from the use of computer software   . . . . . . . . . . . . . . . . . . . . . . . . .  . 6                 .00
 7  Gross receipts from services provided to a purchaser:
     a  Gross receipts from services, excluding advertising, 
        provided to a purchaser who received the benefit 
        of the service in Wisconsin   . . . . . . . . . . . . . . . . . . . . . . .         7a             .00
     b  Gross receipts from advertising provided to a purchaser 
        where the advertiser’s commercial domicile is in 
        Wisconsin   . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7b             .00
 8  Total gross receipts from services excluding advertising . . . . . . . . . . . . . . . . . . . . . . . . .  . 8                 .00
 9  Sales, leases, rentals or licensing of real property   . . . . . . . .                  9              .00    9                 .00
 10  Sales of intangible property  . . . . . . . . . . . . . . . . . . . . . . . . .  .     10             .00    10                .00
 11  Gross royalties and other gross receipts:
     a  Gross royalties and other gross receipts for the use or 
        license of intangible property from other than 
        broadcasting   . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  . 11a            .00    11a               .00
     b  Gross royalties and other gross receipts for the use or 
        license of intangible property from broadcasting where  
        the purchaser’s or licensee’s commercial domicile is  
        in Wisconsin and the purchaser or licensee has a direct  DRAFT 09-03-2024
        connection or relationship with the broadcaster pursuant 
        to a contract under which the royalties or other receipts 
        are derived from . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  .   11b            .00
 12  Other apportionable gross receipts not identified above  . . .  .                      12             .00    12                .00

IC-306 (R . 8-24)



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2024 Schedule A-08 Name                                                                             ID Number                         Page 2 of 2 

                                                                                                    Wisconsin                         Total Company
 13  For Wisconsin column, add lines 4, 5, 7a, 7b, 9, 10, 11a,   
     11b, and 12   . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  . 13             .00
 14  Multiply line 13 by 140% (1 .40)  . . . . . . . . . . . . . . . . . . . . . .  .           14             .00
 15  Gross Receipts:
     a  Enter the amount of domestic gross receipts from  
      advertising, royalties, and other gross receipts for the use  
      or license of intangible property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .       15a               .00
     b  Enter the total amount of gross receipts from advertising, 
      royalties, and other gross receipts for the use or license  
      of intangible property  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15b               .00

 16  Multiply line 15a by 1% (0 .01)  . . . . . . . . . . . . . . . . . . . . . . .  .          16             .00
 17  If line 16 is more than line 14, enter the amount from  
     line 14, otherwise enter the amount from line 16 . . . . . . . . .  .                      17             .00
 18  Totals:
     a  For Wisconsin column, add lines 4, 5, 7a, 9, 10, 11a,  
      12, and 17  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  .      18a            .00
     b  For Total Company column, add lines 4, 6, 8, 9, 10,  
      11a, 12, and 15b  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18b               .00

Separate return filers and pass-through entities:

 19  Divide line 18a by line 18b and multiply by 100 . 
     This is the Wisconsin apportionment percentage   . . . . . . . .  .                        19  .         %

                                                                                                    Wisconsin                         Total Company
Combined return filers:

 20  Enter sales included above that are intercompany sales  
     between combined group members   . . . . . . . . . . . . . . . . . .  .                    20             .00                20                .00
 21  Enter sales included above that are not included in the
     computation of combined unitary income   . . . . . . . . . . . . . .  .                    21             .00                21                .00
 22  Add lines 20 and 21 for each column   . . . . . . . . . . . . . . . . .  .                 22             .00                22                .00
 23  For Wisconsin column, subtract line 22 from line 18a .  
     For Total Company column, subtract line 22 from line 18b  .  .                             23             .00                23                .00
 24  Enter intercompany sales previously excluded from the sales  
     factor due to the deferral of income, if the deferred income is 
     included in combinedDRAFTunitary income on this return . . . . . . .  .                    24  09-03-2024 .00                24                .00
 25  Add lines 23 and 24 for each column . Enter Wisconsin 
     column amount on Form 6, Part III, line 1a . Enter Total 
     Company column amount on Form 6, Part III, line 1b  . . . . .  .                           25             .00                25                .00






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