The Department of Taxation and Finance has ruled that two partners who operated an antiques partnership out of their home located within the Metropolitan Commuter Transportation District (MCTD), but who traveled to trade shows in and outside of the MCTD where they made sales, were each subject to the Metropolitan Commuter Transportation Mobility Tax (MCTMT) only on their net earnings arising from business activity actually conducted within the MCTD. Advisory Opinion, TSB-A-10(2)MCTMT (N.Y.S. Dept. of Taxation & Fin., Oct. 28, 2010). The Department ruled that each partner’s net earnings should be allocated, based either upon the books and records of the partnership or by applying a formulary business allocation percentage, in order to determine whether (i) the $10,000 annual threshold for taxability has been met, and (ii) if met, to compute the amount of MCTMT due.