California Revenue And Taxation Code — Other Taxes — Allocation Of Income — Uniform Division Of Income For Tax Purposes Act — Sales factor Date: 15 Sep 2016 TEXT PDF Current through the 2016 Legislative Session The sales factor is a fraction, the numerator of which is the total sales of the taxpayer in this state during the taxable year, and the denominator of which is the total sales of the taxpayer everywhere during the taxable year. Ca. Rev. and Tax. Code § 25134 Amended by Stats 2000 ch 862 (AB 1843), s 225, eff. 1/1/01.