(a) In apportioning margin, receipts excluded from total revenue by a taxable entity under § 171.1011 may not be included in either the receipts of the taxable entity from its business done in this state as determined under § 171.103 or the receipts of the taxable entity from its entire business done as determined under § 171.105.
(b) In apportioning margin, receipts derived from transactions between individual members of a combined group that are excluded under § 171.1014(c)(3) may not be included in the receipts of the taxable entity from its business done in this state as determined under § 171.103, except that receipts ultimately derived from the sale of tangible personal property between individual members of a combined group where one member party to the transaction does not have nexus in this state shall be included in the receipts of the taxable entity from its business done in this state as determined under § 171.103 to the extent that the member of the combined group that does not have nexus in this state resells the tangible personal property without substantial modification to a purchaser in this state. “Receipts ultimately derived from the sale” means the amount paid for the tangible personal property by the third party purchaser.

(c) In apportioning margin, receipts derived from transactions between individual members of a combined group that are excluded under § 171.1014(c)(3) may not be included in the receipts of the taxable entity from its entire business done as determined under § 171.105.