SC REVENUE PROCEDURE #15-3
South Carolina Department of Revenue
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.
South Carolina State Library
South Carolina State Documents Depository
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