SC REVENUE PROCEDURE #15-3

Subject
 South Carolina Department of Revenue--Periodicals; Economic development--South Carolina; Taxation--Law and legislation--South Carolina 
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.
URI
http://hdl.handle.net/10827/20004
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Date
2015
Author
South Carolina Department of Revenue
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CreatorSouth Carolina Department of Revenue
Date Accessioned2015-10-28T18:22:55Z
Date Available2015-10-28T18:22:55Z
Date of Issue2015
Identifier (URI)http://hdl.handle.net/10827/20004
DescriptionSC 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.
Item Formatapplication/pdf
Media TypeDocument
Item LanguageEnglish
PublisherSouth Carolina State Library
Digital CollectionSouth Carolina State Documents Depository
RightsCopyright status undetermined. For more information contact, South Carolina State Library, 1500 Senate Street, Columbia, South Carolina 29201.
SubjectSouth Carolina Department of Revenue--Periodicals
SubjectEconomic development--South Carolina
SubjectTaxation--Law and legislation--South Carolina
TitleSC REVENUE PROCEDURE #15-3
TypeText
Digitization SpecificationsThis South Carolina State Document was either saved from a document available publicly online in PDF format or converted to PDF using Adobe Acrobat X Professional.