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dc.creatorSouth Carolina Department of Revenue
dc.date.accessioned2019-05-20T18:48:55Z
dc.date.available2019-05-20T18:48:55Z
dc.date.issued2019-04-03
dc.identifier.urihttp://hdl.handle.net/10827/30456
dc.description.abstractA number of South Carolina income, sales and use, and property tax incentives require jobs associated with the incentive to meet certain state or county per capita personal income requirements to determine qualification for, or the amount of, the particular incentive (e.g., the job tax credit under Code Section 12-6-3360, the sales and use tax exemption for computer equipment for technology intensive facilities under Code Section 12-36-2120(65), and the personal property corporate headquarters credit under Code Section 12-6-3410). Generally, the state figures are published in March and September. The county per capita income figures are generally published in November. In order to aid taxpayers in determining whether the per capita income requirements of an incentive have been met, the Department publishes both the State and county per capita income amounts each year when it receives the figures from the South Carolina Board of Economic Advisors. The most recently available State per capita income figure is: State of South Carolina $42,736
dc.formatapplication/pdf
dc.format.mediumDocument
dc.languageEnglish
dc.publisherSouth Carolina State Library
dc.relation.ispartofSouth Carolina State Documents Depository
dc.rightsCopyright status undetermined. For more information contact, South Carolina State Library, 1500 Senate Street, Columbia, South Carolina 29201.
dc.subjectAdvisory opinions--South Carolina
dc.subjectSouth Carolina Department of Revenue--Periodicals
dc.subjectIncome--South Carolina
dc.titleSC information letter #19-11
dc.typeText
sd.specificationsThis South Carolina State Document was either saved from a document available publicly online in PDF format or converted to PDF using Adobe Acrobat DC.


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