Tax 2.62(3)(b)7.7. Sharing use of trade names, patents, or other intellectual property. Tax 2.62(4)(4) Unity of operation and use. This subsection explains when participants in a commonly controlled economic enterprise are considered a unitary business because they have unity of operation and use. Tax 2.62(4)(a)(a) General. If the participants in a commonly controlled economic enterprise have both unity of operation and unity of use, they shall be considered engaged in a unitary business. Tax 2.62(4)(b)(b) Unity of operation. Unity of operation means there is functional integration among the participants, and is evidenced generally by shared support functions. Activities that indicate unity of operation include: Tax 2.62(4)(b)1.1. Centralized purchasing, marketing, advertising, accounting, or research and development. Tax 2.62(4)(b)2.2. Intercorporate sales or leases, including equipment and real estate. Tax 2.62(4)(b)3.3. Intercorporate services, including administrative, data management, computer support, employee benefits, human resources, insurance, tax compliance, legal, financial, and cash management services. Tax 2.62(4)(b)5.5. Intercorporate use of proprietary materials, including trade names, trademarks, service marks, patents, copyrights, and trade secrets. Tax 2.62(4)(c)(c) Unity of use. Unity of use is evidenced generally by centralized management or use of centralized policies. Factors that indicate unity of use include: Tax 2.62(5)(5) Factors considered by u.s. supreme court. Since, as provided in s. 71.255 (1) (n), Stats., the definition of “unitary business” shall be construed to the broadest extent permitted by the U.S. Constitution, case law provides further guidance to determine whether a unitary business exists. Subsections (3) and (4) are reflective of that case law. Factors that have been considered by the U.S. Supreme Court to be determinative of a unitary business include: Tax 2.62(5)(b)(b) A concrete relationship between the out-of-state and the in-state activities that is established by the existence of the unitary business (Container Corp. of America v. Franchise Tax Bd. of California, 463 U.S. 159, 167, 103 S. Ct. 2983, 2941 (1983)). Tax 2.62(5)(e)(e) Some sharing or exchange of value not capable of precise identification or measurement — beyond the mere flow of funds arising out of a passive investment or a distinct business operation (Container, 463 U.S. at 166, 103 S. Ct. at 2940). Tax 2.62(6)(6) Presumptions. The presumptions in pars. (a) to (g) apply when determining whether participants in a commonly controlled economic enterprise are considered a unitary business. Any of these presumptions may be rebutted by the taxpayer or by the department. However, the noncontrolling factors in par. (h) may not be used to rebut these presumptions. Tax 2.62(6)(a)(a) Horizontal integration. An entity or commonly controlled group of entities is presumed to be engaged in a unitary business when all of its activities are in the same general line of business. Tax 2.62(6)(b)(b) Vertical integration. An entity or commonly controlled group of entities is presumed to be engaged in a unitary business when its various divisions, segments, branches, or affiliates are engaged in different steps in a vertically structured enterprise. Tax 2.62(6)(c)(c) Centralized management. An entity or commonly controlled group of entities that might otherwise be considered as engaged in more than one unitary business is presumed to be engaged in one unitary business when there is strong central management coupled with the existence of centralized departments or affiliates for such functions as financing, advertising, research and development, or purchasing.