The taxpayer's commercial domicile is usually where interest and dividends are allocated under the UDITPA. The non-business income is allocated to the primary location where trade or business management takes place. Rents, royalties, capital gains, interests, dividends, patents, and copyrights are among the things that may be included in this. This allocation ensures that income from intangible property, like interest and dividends, is given to the state where the taxpaying entity conducts their primary business operations. The allocation of interest and dividends to a specific state is based on their income from intangible property, which is not tied to a specific state. This is a case in point for the explanation. New York will receive all $50,000 in interest and $30,000 in dividends if the principal place of business management is located there.