(1) In determining whether the activities of any company have been conducted within Montana beyond the protection of P.L. 86-272, the principle established in the Appeal of Joyce, Inc., Cal. St. Bd. of Equalization (11/23/66) , commonly known as the "Joyce Rule," shall apply. Therefore, only those in-state activities that are conducted by or on behalf of a company shall be considered for this purpose. Activities that are conducted by any other person or business entity, whether or not the person or business entity is affiliated with the company at issue, shall not be considered attributable to that company, unless the other person or business entity was acting in a representative capacity on behalf of that company.