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SC INFORMATION LETTER #15-11
(South Carolina State Library, 2015-09-04)
This is a brief summary of most of the significant changes in tax and regulatory laws enacted during the past legislative session.
SC REVENUE PROCEDURE #15-3
(South Carolina State Library, 2015)
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 ...