Revenues from digital advertising services are derived in the State when any portion of those services are accessed through a device located within the State. Sourcing of digital advertising revenues to the State is based upon the portion of those devices located within the State. The amount of digital advertising gross revenue attributable to the State shall be computed as follows: An apportionment factor shall be developed as a fraction, where the numerator is the number of devices that have accessed the digital advertising services from a location in the State, and the denominator is the number of devices that have accessed the digital advertising services from any location. Devices whose location are indeterminate shall be excluded from both the numerator and denominator of the apportionment factor, without any adjustment to the amount of revenue to be apportioned. The developed apportionment factor shall be applied to the digital advertising gross revenue received by the taxpayer to compute the digital advertising gross revenue attributable to the State. Determining the Location of a Device. The location of a device shall be determined by the taxpayer using the totality of the data within their possession or control, including both technical information and nontechnical information included in the contract for digital advertising services. Each taxpayer shall use the information within their possession or control which most reliably identifies a device’s location. Technical information which may be used to determine a device’s location includes, but is not limited to: Internet protocol; Geolocation data; Device registration; Cookies; Industry standard metrics; or Any other comparable information. The location of each device shall be determined by a totality of the facts and circumstances to be: Within the State; Not within the State, but within the United States; Not within the United States; or Indeterminate.