SC REVENUE PROCEDURE #15-3

South Carolina Department of Revenue

Publication

SC REVENUE PROCEDURE #15-3

South Carolina Department of Revenue

Issue Date

2015

Type

Text

Keywords

South Carolina Department of Revenue--Periodicals, Economic development--South Carolina, Taxation--Law and legislation--South Carolina

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Files

PDF file

Adobe PDF, 89.16 KB

Abstract

SC law allows a taxpayer and the Department of Revenue to enter into an agreement to use an allocation and apportionment method other than the standard single sales method, gross receipts method, or industry specific methods. This advisory opinion provides an overview of each of the conditions that must be met to qualify for an economic development based method and the application process.

Rights

Copyright status undetermined. For more information contact, South Carolina State Library, 1500 Senate Street, Columbia, South Carolina 29201.

URI

http://hdl.handle.net/10827/20004

Collections

SC Revenue Procedures