APPORTIONMENT OF CORPORATE INCOME BETWEEN THE STATES FOR ITEMS OF INCOME OTHER THAN TANGIBLE PERSONAL PROPERTY DISCLAIMER • Ernst & Young refers to the global organization of member firms of Ernst & Young global limited, each of which is a separate legal entity. • Ernst & Young LLP is a client–serving member firm of Ernst & Young global limited located in the US. • NMTRD refers to the New Mexico Department of Taxation and Revenue. • AZDOR refers to the Arizona Department of Revenue.