Tuesday, April 13, 2010

New Term: Sitused

This doesn't happen very often, but I learned a new word at work today: sitused. Here is a definition. There are a lot of senses, the one that seems most appropriate for my workplace usage is:

the state, territory, or country where a Company or Corporation has filed its Articles of Incorporation becomes the place where the company is "sitused"

I am not entirely sure why we couldn't just say "where the client company is incorporated" instead of "where the client company is sitused", but I am sure there is some subtle difference that is escaping me at the moment.

64 comments:

  1. Anonymous19:40

    (OHIO state tax)
    Tax Base
    (R.C. 5751.001(F))
    The base of the CAT is gross receipts sitused to Ohio.
    “Gross receipts” means the total amount realized, without deduction
    for the cost of goods sold or other expenses incurred,
    that contributes to the production of gross income. Examples
    of gross receipts include sales, performance of services, and
    rentals or leases. The method of accounting for gross receipts
    for the CAT is the same as for federal income tax purposes
    (that is, accrual or cash basis).

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