SC REVENUE PROCEDURE #15-3

South Carolina Department of Revenue

File:DOR_Revenue_Procedure_15-3.pdf

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Author

South Carolina Department of Revenue

Subject

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

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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Advisory Opinions

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Date

2015

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Date Accessioned	2015-10-28T18:22:55Z
Date Available	2015-10-28T18:22:55Z
Item Format	application/pdf
Media Type	Document
Item Language	English
Publisher	South Carolina State Library
Digital Collection	South Carolina State Documents Depository
Rights	Copyright status undetermined. For more information contact, South Carolina State Library, 1500 Senate Street, Columbia, South Carolina 29201.
Type	Text
Digitization Specifications	This 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.